Cooperative

Showing 13-18 of 18 items

02/23/2021

Employee Retention Credit Summary

The employee retention credit (ERC) has been getting a lot of press – and generating a lot of questions. Here...

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Business

01/11/2021

New Rules for Lease Accounting

The rules for accounting for leases in a set of financial statements in accordance with GAAP (Generally Accepted Accounting Principles)...

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Business

10/31/2018

Patronage Dividends under the New Tax Law

On March 23, 2018 Congress passed an amendment to the new tax law that removed the “Grain Glitch” where private...

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Cooperative

10/31/2018

Worker Co-ops Operating Under Subchapter T and the New Tax Law

The new tax law was amended in March 2018 to change the patronage dividends rules but did allow them to...

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Cooperative

08/22/2018

New Accounting for Debt Issuance Costs

When co-ops acquire new long-term debt, they often incur costs in conjunction with the process. These costs are commonly known...

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Cooperative

02/27/2018

The New Tax Law and Co-ops Taxed as Partnerships or S-Corporations

Cooperatives that are taxed as partnerships or S-corporations fall under the general tax rules applicable to all partnerships and S-corporations....

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Cooperative