2026 Pub. 8 Issue 3

President’s Message: A Time to Listen, Reflect, and Shape Our Future 8
State Board Report: A Simpler Way to Report CPE Is Here 10
CPE Course Calendar 12
State Tax Briefing: 2026 Nebraska Tax and Incentive Updates 13
Counselor’s Corner: Knowing When — and How — to Say Goodbye 16
Purchase Price Allocation 18
Financing the Acquisition of a Tax and/or Accounting Practice 20
Transformation Trends: Transformation Without Change Fatigue 22
CPA: Where Trust Meets Expertise 24
Members in the News 25
2026 NESCPA Advertiser Index 30
Welcome New Society Members 31
In Memoriam 31

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