Cooperative

Electric Cooperatives Face Increasing Scrutiny Over Net Metering Issues

by David R. Cook Jr.
October 21, 2013

This blog post was written by AHC attorney Roland F. Hall.

Electric Cooperatives Face Increasing Scrutiny Over Net Metering Issues

Net metering is a billing mechanism that allows consumers to receive credit for electricity they generate from small-scale renewable energy resources and transfer onto the grid. The details of how net metering works, such as the value placed on energy produced and the handling of next exports, vary among the states and electric utilities that have net metering policies in place. Read More »Electric Cooperatives Face Increasing Scrutiny Over Net Metering Issues

FEMA Disaster Relief Withheld from Electric Cooperatives

by David R. Cook Jr.
October 10, 2013

FEMA Disaster Relief Withheld from Electric Cooperatives Electric cooperatives in Iowa were surprised by FEMA’s rejection of disaster aid, according to this article. The utilities… Read More »FEMA Disaster Relief Withheld from Electric Cooperatives

Member Voting and Multi-Meter Facilities

by David R. Cook Jr.
August 31, 2013

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

FWHA Imposes Buy America Requirement to Utility Relocations

by David R. Cook Jr.
July 29, 2013

The Federal Highway Administration issued an interpretation of 23 U.S.C. Section 313(g) to apply the Buy America Requirement to utility relocations. Given the importance of federal funding to highway projects and the inevitable need for utility relocations, this interpretation can have important impacts on utility cooperatives. Read More »FWHA Imposes Buy America Requirement to Utility Relocations

Cooperative’s PPA Lawsuit Against G&T Remanded

by David R. Cook Jr.
July 6, 2013

A federal appellate court recently addressed a distribution cooperative’s lawsuit against a G&T cooperative with which it had a power purchase agreement. Though the lawsuit alleged the G&T cooperative breached the PPA, the latest ruling focused on whether federal courts have jurisdiction to hear the claim. Ultimately, the courts concluded that the claim belonged in state court, as it did not involve a question of federal law. Read More »Cooperative’s PPA Lawsuit Against G&T Remanded

Guest Post: CFC Comments on Accounting Standards

by David R. Cook Jr.
July 1, 2013

This post comes from CFC Solutions Newsletter, Vol. 15, No. 25, July 1, 2013.

CFC recently filed comments with the Financial Accounting Standards Board (FASB) and Private Company Council (PCC) in response to an invitation to comment on private company financial accounting and reporting standards. CFC’s comments support the continued use of ASC 980 Regulated Operations—formerly Statement of Financial Accounting Standards No. 71.Read More »Guest Post: CFC Comments on Accounting Standards

New LinkedIn Group for Business Cooperatives

by David R. Cook Jr.
June 28, 2013

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

Discounted Capital Credits and the Member Income Test: The Creation of a New Equity Account

by David R. Cook Jr.
March 30, 2013February 15, 2022

Cooperatives have been given conflicting guidance from the IRS concerning the proper treatment of discounting of capital credits. Specifically, some pronouncements indicate that the discount… Read More »Discounted Capital Credits and the Member Income Test: The Creation of a New Equity Account

Guest Post: Enacting a Capital Credits Policy Change

by David R. Cook Jr.
February 11, 2013

This guest post is from CFC’s February 11, 2013 CFC Solutions Newsletter (Vol. 15, No. 6).

FROM THE CFO’S DESK
Enacting a Capital Credits Policy Change
Read More »Guest Post: Enacting a Capital Credits Policy Change

AHC Cooperative Tax Brief: Proposed Amendment to Section 501(c)(12) for Water Companies

by David R. Cook Jr.
December 1, 2012

On November 29, 2012, Senator Udall of Colorado submitted a bill to amend Section 501(c)(12) as it relates to mutual ditch and irrigation companies. The… Read More »AHC Cooperative Tax Brief: Proposed Amendment to Section 501(c)(12) for Water Companies

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