Pub. 3 2021 Issue 3

TOC 4
PRESIDENT’S MESSAGE: A TIME FOR NEW BEGINNINGS 6
STATE BOARD REPORT: NEBRASKA REMAINS STRONG ON NATIONAL FRONT 8
STATE TAX BRIEFING: NEBRASKA STATE TAX DEFENSE: THE ANATOMY OF RESOLVING STATE TAX MATTERS 10
COUNSELOR'S CORNER: SHOULD TAXPAYERS ACCELERATE CAPITAL GAINS ON ASSETS THEY WILL RETAIN? TAX PLANNING IN ANTICIPATION OF RATE INCREASES 12
CPA INSIDER: ADVISING PRESIDENT BIDEN ON DEDUCTIONS AND CREDITS 14
2021 NESCPA COURSE CALENDAR 16
MEMBER SPOTLIGHT: ROBERT C. FRAZER 19
BEWARE 12/31/21: A&A DEFERRALS ARE OVER! 20
SUSTAINABILITY REPORTING GAINING TRACTION 22
WELCOME NEW SOCIETY MEMBERS! 27
MEMBERS IN THE NEWS 28
IN MEMORIAM 30
ADVERTISER INDEX 30

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