Cooperative

Showing 25-33 of 33 items

11/15/2024

Retirement Plan Audit vs. Retirement Plan Checkup

The Department of Labor (DOL) requires that retirement plans (401K, 403b, ESOP plans etc.) with 100 or more participants with...

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Business

02/09/2022

Net Operating Losses for 2021 and Beyond

If your cooperative is taxed as a corporation and has had losses in past years or may have them in...

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Business

06/03/2021

Housing Cooperatives: Accounting and Tax Issues

Let’s take a look at some of the important nuances that govern the accounting and tax matters pertaining to housing...
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Cooperative

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