2025 Pub. 7 Issue 1

President’s Message: Embrace a Year of Purpose	7
State Board Report: Nebraska Leads Nation in CPA Exam Performance	10
State Tax Briefing: Navigating the Complexities of State Residency	11
Counselor’s Corner: The Death Tax Repeal Act of 2025	14
Updates to Nebraska’s Convenience of the Employer Rule	15
Having Your Cake & Eating It Too	18
Bridging Generations	20
Getting Picked for PE	21
Celebrating a Legacy of Dedication	26
Welcome New Society Members	29
Members in the News	30
In Memoriam	33
Join Us for the Nebraska Society of CPAs Business, Industry & Innovation Conference	33
025 NESCPA Advertiser Index	34

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