- The Tax Cuts and Job Acts signed into law on Dec. 22, 2017, created a new benefit for cooperatives and their patrons. Learn more about the new deduction under section 199A.
- Bylaws should govern how a cooperative operates. However, too often business evolves faster than bylaws.
- As demand for food and commodities continues to rise, the impact on agricultural cooperatives throughout the country is leading to consolidation. This is setting the stage for increased merger and acquisition activity.
- Minnesota’s sales and use tax requirements for certain capital equipment purchases have changed. This article addresses what cooperatives and other businesses should know about the new requirements.
- The AICPA recently released an exposure draft of the proposed revisions to the Trust Services Principles and Criteria. The most significant change in the proposed revisions is the integration of the privacy principles and criteria into the common criteria.