Effective January 12, 2021, the Small Business Administration and the Department of the Treasury issued an Interim Final Rule concerning the Paycheck Protection Program (“PPP”). … Read More »Telephone and Electric Coops Qualify for PPP Round 2
David Cook will be speaking at the upcoming NTCA’s RTIME conference. The conference will be held on February 16 – 19 in Phoenix, AZ. The conference will bring together more… Read More »AHC Partner Discusses Cooperatives’ Capital Credits at Telephone Cooperative Conference
David R. Cook Jr., a partner at Autry, Hall & Cook, LLP, recently spoke at the NTCA Fall Conference. The conference was held September 21… Read More »AHC Partner Speaks About Corporate Director Fiduciary Duties to Telephone Company Directors
In a prior Cooperative Tax Post, we discussed the Service’s trend of permitting cooperatives to satisfy notification requirements of Subchapter T by modern transmission methods. … Read More »IRS Approves Patrons’ “Written Consent” by Website
The following article is reprinted with permission from CFC Solutions Newsletter (17 January 2017, Vol.19, No.2) Capital credits retired by not-for-profit electric distribution cooperatives in… Read More »Capital Credits Add Up to Big Money for Electric Co-op Consumers
To view this Cooperative Tax Brief in PDF, click here. Allocation and distribution of earnings is a fundamental tenant of cooperative operation. It is not… Read More »IRS Addresses Cooperatives’ Allocation Methods
In May of this year, Midwest Energy Cooperative, serving southern Michigan, adopted a resolution to become member-regulated, in accordance with Public Act 167 of 2008,… Read More »Michigan electric cooperative latest move in continuing shift to member regulation
Since 2009, at least 14 cases have been filed against electric cooperatives over patronage capital (or capital credits) in eight states: Alabama, Arkansas, Georgia, Missouri,… Read More »Arkansas water co-op heads to court to settle dispute over capital credits
USDA Magazine Article Discusses Management of Capital Credits and Patronage Dividends The USDA publishes a bi-monthly magazine, Rural Cooperatives, which covers various issues encountered by… Read More »USDA Magazine Article Discusses Management of Capital Credits and Patronage Dividends
Who is entitled to vote as a cooperative member when a facility is composed of separately metered units? Does it matter whether residents of each unit are billed separately by the cooperative? Does the answer change when there are separate meters, but residents pay their pro rata portion to the facility’s owner, who remits payment to the cooperative? Read More »Member Voting and Multi-Meter Facilities
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