EDITORIAL: Nebraska Banker seeks to provide news and information relevant to Nebraska and other news and information of direct interest to members of the Nebraska Bankers Association. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the NBA. Articles may be reproduced with written permission only. ADVERTISEMENTS: The publication of advertisements does not necessarily represent endorsement of those products or services by the NBA. The editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, which began bimonthly publication in May 2006, is included in membership fees to the NBA. ©2026 The Nebraska Bankers Association (NBA) | MBR Connect, formerly The newsLINK Group LLC. All rights reserved. Nebraska Banker is published six times per year and is the official publication for this association. The information contained in this publication is intended to provide general information for review, consideration and education. The contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. The statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of NBA, its board of directors or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. Nebraska Banker is a collective work, and as such, some articles are submitted by authors who are independent of NBA. While a first-print policy is encouraged, in cases where this is not possible, every effort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at (855) 747-4003. CONTENTS 14 24 8 MEET TRAVIS SEARS 2026-2027 NBA Chair Laurie Johnson, Nebraska Bankers Association Staff 12 WASHINGTON UPDATE BANKING CAN BRIDGE THE POLITICAL DIVIDE Rob Nichols, President and CEO, American Bankers Association 14 TECH TALK CONFESSIONS OF A CYBERSECURITY PRO WHO FAILED A PHISHING TEST Julia Miller, Marketing Manager, SBS CyberSecurity 18 COUNSELOR’S CORNER SOVEREIGN CITIZENS AND DEBT-AVOIDANCE INDICATORS Steven M. Winston, Baird Holm LLP 22 PENNIES NO LONGER IN PRODUCTION IMPACT CASH TRANSACTIONS AND SALES TAXES Lance Jacobs, Managing Director, and Natalie Straus, CRCM, Director, Forvis Mazars 24 TRANSFORMING COMPLIANCE TRAINING From Obligation to Engagement Laurie Rowe, CRCM, Virtual Compliance Office | Virtual Partners, Compliance Alliance 26 COMMUNITY BANKS AND CRYPTO-ASSETS Is It Time To Start Exploring? Ian F. McDowell, CPA, Principal, Audit and Assurance, S.R. Snodgrass PC 31 2026 EDUCATION CALENDAR 6 NEBRASKA BANKER
RkJQdWJsaXNoZXIy MTg3NDExNQ==