Pub. 3 2021 Issue 2

3 nebraska society of cpas W W W . N E S C P A . O R G BOARD OF DIRECTORS RYAN L. BURGER NESCPA CHAIRMAN (402) 643-4557 Gabriel, Burger & Else, CPA, PC Seward ERICA R. PARKS NESCPA CHAIRMAN-ELECT (402) 392-1040 BKD CPAs & Advisors Omaha LORRAINE A. EGGER SECRETARY (402) 506-9900 CyncHealth Omaha DAVID E. SWAN NESCPA TREASURER (402) 420-7758 SP Group, PC Lincoln MEGAN C. HOLT NESCPA DIRECTOR (402) 342-7600 Mutual of Omaha Insurance Co. Omaha NEAL D. LYONS NESCPA DIRECTOR (402) 434-7203 UNICO Group Inc. Lincoln PATRICK A. MEYER PAST CHAIRMAN & AICPA ELECTED REPRESENTATIVE (402) 261-9622 HBE, LLP Lincoln SHARI A. MUNRO IMMEDIATE PAST CHAIRMAN (402) 963-4316 Frankel Zacharia, LLC Omaha KRISTIAN H. RUTFORD NESCPA DIRECTOR (402) 437-8393 Labenz & Associates, LLC Lincoln LINDA M. SCHOLTING NESCPA DIRECTOR (402) 896-3884 Mosaic Inc. Omaha JESSICA L. WATTS NESCPA DIRECTOR (402) 330-2660 Seim Johnson, LLP Elkhorn DANA J. WEBER WEST NEBRASKA CHAPTER PRESIDENT (308) 635-3008 Dana J. Weber, CPA Scottsbluff JONI SUNDQUIST NESCPA PRESIDENT & EXECUTIVE DIRECTOR joni@nescpa.org KELLY EBERT VICE PRESIDENT kelly@nescpa.org MICHELLE LYONS STAFF ACCOUNTANT & OFFICE MANAGER michelle@nescpa.org LORI VODICKA EXECUTIVE ASSISTANT lori@nescpa.org OFFICERS BOARD MEMBERS NESCPA STAFF IPE 1031 | 888.226.0400 | WWW.IPE1031.COM | INFO@IPE1031.COM EXPERTISE From a Respected Industry Leader THE PREMIER SPECIALIST FOR SECTION 1031 EXCHANGES SECTION 1031 EXCHANGE