2026 Pub. 8 Issue 1

President’s Message: Advancing Opportunity. Strengthening the Profession.	8
Counselor’s Corner: Limitations of Privilege in Valuation-Driven Planning	10
Honor Roll for the Foundation of the Nebraska Society of CPAs	12
Honoring a Lifetime of Professional Commitment	14
State Tax Briefing: An Update: Impact of LB644 on Existing Incentive Contracts	15
Buyer Beware: Successor Liability in Business Acquisitions	18
Four Ways to Simplify Your Financial Life	20
Tax Court Reviews Estate Residue Transferee Liability	21
Nebraska Department of Agriculture Programs Support Nebraska Farmers	23
Making the Transition Work - It Takes Two	24
AI Takes Center Stage at the AICPA National Tax Conference	26
AI’s Next Five Trends for 2026	28
2026 NESCPA Advertiser Index	30
Welcome New Society Members	31
In Memoriam	31

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