• Business succession and exit planning • Partnership taxation structuring and compliance • Tax credit, tax incentives, and alternative financing • Tax-free and tax-deferred acquisitions, mergers, and reorganizations • Tax-deferred Section 1031 exchanges • Wealth transfer planning, including trust and estate taxation • Nonprofit formation and tax-exempt qualification and compliance • Audit response and representation before the IRS, state, and local taxing authorities LET OUR EXPERIENCE WORK FOR YOU 1700 Farnam Street, Suite 1500 Omaha, NE 68102 www.bairdholm.com Max D. Lockhart of Tekamah who died in a Japanese POW camp in the Philippines in World War II. Steve Loftis wears his uncle’s photo during the annual Bataan Memorial Death March in New Mexico. Young soldiers, veterans. They start to call roll. Survivors. Those who perished. He can see his friend and neighbor in the throng. Wearing his heavy pack with a black-and-white photo attached to the back, showing its wear after so many miles. “He’s standing in front of me at attention, and he’s honoring his Uncle Max.” This article was originally published by Cindy Lange-Kubick in the Lincoln Journal Star on April 20, 2021, and updated May 25, 2021. The above version has been edited only to account for changes in time. Lange-Kubick is a former columnist for the Journal Star. “I’d like to see more people know about it. It’s good for people to remember the sacrifices that people made so we could have the existence we have now.” 19 nebraska society of cpas W W W . N E S C P A . O R G
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