26 18 C O N T E N T S 8 ©2024 Nebraska Society of Certified Public Accountants | The newsLINK Group LLC. All rights reserved. The Nebraska CPA is published six times each year by The newsLINK Group LLC for the Nebraska Society of Certified Public Accountants and is the official publication for this society. The information contained in this publication is intended to provide general information for review, consideration and education. The contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. The statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of the Nebraska Society of Certified Public Accountants, its board of directors, or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. Nebraska CPA is a collective work and as such some articles are submitted by authors who are independent of the Nebraska Society of Certified Public Accountants. While the Nebraska CPA encourages a first-print policy, in cases where this is not possible, every effort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at (855) 747-4003. ISSUE 4, 2024 EDITORIAL: The Nebraska Society of CPAs seeks to reflect news and relevant information to Nebraska and other news and information of direct interest to members of the Nebraska Society of CPAs. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the Nebraska Society of CPAs. Articles may be reproduced with written permission only. ADVERTISEMENTS: The publication of advertisements does not necessarily represent endorsement of those products or services by the Nebraska Society of CPAs. The editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, a bi-monthly publication, is included in membership fees to the Nebraska Society of CPAs. PRESIDENT’S MESSAGE 7 Celebrating Our Leaders Society Introduces New Officers & Board Members for 2024-2025 By Joni Sundquist, Nebraska Society of CPAs 10 2024-2025 Nebraska Society of CPAs Board of Directors 11 Specialized CPA Lending: Expertise You Can Trust By Salt Creek COUNSELOR’S CORNER 12 Breaking Ground Strategies for Dividing Farm & Ranch Corporations By Nate Patterson & Nicholas Bjornson, Koley Jessen 14 Why Accountants Attempt to Sell on Their Own By Accounting Practice Sales 16 2024 NESCPA Course Calendar 18 Embracing Neurodiversity Why CPA Firms Should Consider Neurodiverse Employees By Katie Ping, Autism Action Partnership 20 Stock Donations By Megan Stubenhofer-Barrett, Omaha Community Foundation 21 In Memoriam STATE BOARD REPORT 22 NASBA Holds Regional Meeting in Nebraska By Dan Sweetwood, Nebraska Board of Public Accountancy 23 Understanding Federal Business Certifications Navigating Opportunities for Women, Veterans & Disadvantaged Groups By Hannah Fischer Frey, Steve Koo & Jack Suter, Baird Holm 26 Congratulations to the Top CPA Candidates in Nebraska! 28 AI Discovery Practical Steps for CPAs to Get Started With AI Before Tax Season By Rick Meyer, CPA, MBA, MST, alliantgroup 30 Help Clients Save on Taxes & Higher Education Costs With NEST 529 A Message From the Nebraska State Treasurer 32 Members in the News 34 Welcome New Society Members 35 2024 NESCPA Advertiser Index
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