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Cooperative Law Education

AHC Attorney David Cook Addresses NTCA Regarding Cooperative Taxation

AHC attorney David Cook will address the National Telecommunications Cooperative Association concerning recent developments in cooperative taxation.  Cooperatives must comply with special tax rules to qualify, or continue to qualify, for tax advantages such as tax exemption or  deduction and exemption of patronage earnings.  The session will include options for allocation and retirement of capital credits and patronage dividends, along with recent IRS rulings in this area.  He also will cover cooperative tax issues arising from consolidated reporting, the formation of subsidiaries, and various corporate transactions, such as liquidations and mergers. Read More »AHC Attorney David Cook Addresses NTCA Regarding Cooperative Taxation

New LinkedIn Group for Business Cooperatives

AHC has formed a group on LinkedIn for business cooperatives.  Here is a summary of the group and its purpose.

Business Cooperatives is dedicated to connecting business cooperatives and their leaders. By sharing their expertise and experiences, members will stay informed about cooperative operation, member relations and customer service, laws, finances, and taxes.Read More »New LinkedIn Group for Business Cooperatives

Guest Blog: Preparing Your Cooperative Staff for an Election

This blog post was prepared by guest blogger Tim Madsen of Survey & Ballot Systems. 

A cooperative, by definition, is an association of people voluntarily united to meet a common goal through democratic process and voluntary membership. Democratic cooperative governance requires an elected board that sets policies and makes decisions that are in the best interest of its members. In order for this to happen, members must have the opportunity to participate in well-run, open elections.Read More »Guest Blog: Preparing Your Cooperative Staff for an Election