Pub. 3 2021 Issue 2

TOC	4
President's Message: Springing Forward to a Greater Future	6
Looking Back, Forging Ahead	8
Nebraska Tax Planning Opportunities: Adding Value For Your Clients Before An Audit	10
Continued Remote Working May Result In Unintended State Tax Consequences For Employers	14
Advising President Biden On Estate and Gift Tax Proposals	16
Member Spotlight: George Behringer	18
Did COVID Throw You Into A Single Audit?	20
Members In the News	24
In Memoriam	25

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