28 25 C O N T E N T S 12 ©2026 Nebraska Society of Certified Public Accountants | MBR Connect, formerly The newsLINK Group LLC. All rights reserved. The Nebraska CPA is published six times each year and is the official publication for this society. 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 the Nebraska Society of Certified Public Accountants, 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 CPA is a collective work and as such some articles are submitted by authors who are independent of the Nebraska Society of Certified Public Accountants. While the Nebraska CPA encourages a first-print policy, 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. ISSUE 2, 2026 EDITORIAL: The Nebraska Society of CPAs seeks to reflect news and relevant information to Nebraska and other news and information of direct interest to members of the Nebraska Society of CPAs. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the Nebraska Society of CPAs. 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 Nebraska Society of CPAs. The editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, a bi-monthly publication, is included in membership fees to the Nebraska Society of CPAs. INCOMING PRESIDENT’S MESSAGE 8 New Beginnings. Same Great Profession. By Kristen VanWinkle, Nebraska Society of CPAs OUTGOING PRESIDENT’S MESSAGE 10 A Final Reflection: Strength in Membership, Strength in Purpose By Joni Sundquist, Nebraska Society of CPAs STATE BOARD REPORT 12 Announcing a New Appointment and Transition By Dan Sweetwood, Nebraska Board of Public Accountancy COUNSELOR’S CORNER 14 Perfecting Security Interests in Intellectual Property A Practical Guide for Secured Transactions By Kayla Helgoth and Roberta Christensen, Koley Jessen 16 Preparing Early-Career CPAs for Success The Profession Ready Initiative 17 Private Banking: What Is It and Who Is It For? By Union Bank & Trust STATE TAX BRIEFING 18 Critical Legal Criteria to Address for Incentive Projects By Nick Niemann and Matt Ottemann, McGrath North Law Firm TRANSFORMATION TRENDS 20 Trust Is Still Accounting’s Most Valuable Asset By Donny Shimamoto, CPA, CITP, CGMA, Founder & Inspiration Architect, Center for Accounting Transformation 22 Fiscal Sponsorship: Expanding Impact While Managing Risk By Hannah Fischer Frey and Christopher Thorpe, Baird Holm LLP 24 2026 NESCPA Course Calendar 25 Registered Apprenticeship It’s Not Just for the Trades By Delta Wilson, Nebraska Department of Labor 26 Why Accountants Attempt to Sell on Their Own By Accounting Practice Sales 28 Veteran Finds Opportunity, Work‑Life Balance After Coming Home to Nebraska 30 Retired (or Soon Will Be)? How to Appeal Higher Medicare Premiums 32 Members in the News 33 Firms in the News 34 2026 NESCPA Advertiser Index 35 Welcome New Society Members 35 In Memoriam 6 Nebraska CPA
RkJQdWJsaXNoZXIy MTg3NDExNQ==