Sponsors

Sponsorship of the Cooperative Professionals Conference provides organizations the opportunity to demonstrate their commitment to the cooperative business model, as well as the legal and accounting professionals who represent the 40,000+ cooperative businesses in the U.S.

To learn more about sponsorship, please contact Suzanne Rogers , Component Relations Manager: Domestic Cooperative Initiatives for NCBA CLUSA, at (202) 442-2307 or This email address is being protected from spambots. You need JavaScript enabled to view it.

NCBA CLUSA would like to recognize the following sponsors of the 2016 Cooperative Professionals Conference: 


Wegner CPAs 

wegner-logo-web_454a1.pngwegner-logo-web_454a1.png



Autry, Hanrahan, Hall & Cook, LLP

AHHC-400_55e88.pngAHHC-400_55e88.png



 

Why Attend CPC

Miami Biscayne Bay Marriott

Miami, FL September 19 – 21, 2016

Special Statement - ZIKA Virus Alert

The National Cooperative Business Association (NCBA CLUSA) is hosting this third annual conference for legal and accounting professionals who serve the cooperative community, in collaboration with the following legal, accounting and cooperative experts:

  • Nancy McClelland, CPA (2016 Conference Chair), Owner, The Dancing Accountant
  • Courtney Berner, Cooperative Development Specialist, UW Center for Cooperatives
  • Roland Hall, Attorney, Autry, Cole, Hanrahan, Hall & Cook, LLP
  • Therese Tuttle, Attorney, Tuttle Law Group
  • Camille Kerr, Director of Field Building, Democracy at Work Institute
  • Elizabeth van der Weide, Senior Accountant, Wegner CPAs

Who should attend:

  • Attorneys
  • Accountants
  • CPAs
  • Financial and Investment Advisors
  • Cooperative Development Specialists
  • Insurance Advisors
  • Cooperative Graduate Students

Why you should attend:

• Create and advance a brand-new platform for professional collaboration within the co-op movement

• Join an exclusive association of professionals

• Identify trends and share best practices about legal and tax issues affecting co-ops

• Earn Continuing Professional Education certifications by attending the Co-op Professionals Conference

What you’ll learn:

• Organizing a co-op – Business planning

• Regulation and compliance

• Governance – Democratic management

• Co-op taxation, Subchapter T and the IRS

• Co-op finance and securities

Do you have questions about the Cooperative Professionals Conference? Please contact NCBA CLUSA at 202-442-2307.

Travel and Accommodations

TRAVEL and ACCOMMODATIONS

The Miami Marriott Biscayne Bay is the location for the 2016 NPC conference.
Making Reservations - please use this dedicated link to make your room reservations.

 

AIRLINE INFORMATION

Miami, FL is served by two airports:

• Miami International Airport (MIA)

• Fort Lauderdale-Hollywood International Airport (FLL)

For more information on flying into Miami or Fort Lauderdale visit www.miami-airport.com and www.broward.com.

 

GROUND TRANSPORTATION

For ground transportation options from the area’s airports, visit the Ground Transportation page for the airport into which you plan to fly:

• Miami International: www.miami-airport.com/home.asp select the Ground Transportation link from the top menu

• Fort Lauderdale: www.broward.org/Airport/Transportation/Pages/Default.aspx

Miami Metro Service

Click here for information on Miami's metro and bus services.

 

QUESTIONS

Do you have questions about the Cooperative Professionals Conference? Please contact NCBA CLUSA at 202-442-2307.

Registration

Schedule of Events

Monday, September 19 

8 am                                         Registration opens 

8:30 am – 12:15 pm               Pre-Conference Session: Co-op Primer – Expand the Scope of Your Practice 

Chairs: Nancy McClelland, CPA, Owner, The Dancing AccountantCourtney Berner, Cooperative Development Specialist, University of Wisconsin Center for Cooperatives
Speakers: Nancy McClelland, CPA, Owner, The Dancing Accountant; Don Frederick, former Director of Education, National Society of Accountants for Cooperatives; Therese Tuttle and Sushil Jacob, Attorneys, Tuttle Law Group, LLC

This is a primer workshop for accounting and legal professionals new to cooperatives or wishing to expand their existing co-op client base. This session is a refresher of the basic structure of cooperative businesses and unique issues facing co-ops, especially consumer, worker and housing co-ops. Begins with a solid intro to cooperatives and their tenets, followed by accounting and taxation basics, legal basics including startups, governance, HR and close-downs. Provides a basis for the more intermediate and advanced topics of the Co-op Professionals Conference. 

CLE Credit: 3.0 Standard Credit Hours*
CPE Credit: 1.9 Taxes and 1.9 Business Law Credit Hours

12:15 – 1:15 pm                      Lunch & Welcome 

1:15 – 2:50 pm                        Workshop 1: Choice of Entity

Chairs: Ronald Hall, Partner, Autry, Hanrahan, Hall & Cook, LLP; Camille Kerr, Attorney, Associate Director, ICA Group
Speakers: Sara Stephens, Attorney, Sustainable Economies Law Center; Roger Van Someren, Partner, Carlson Highland & Co., LLP

For each type of cooperative, there are choices to make on how to structure the legal entity. For example, a worker co-op might use a state cooperative statute, an LLC or a corporation with cooperative bylaws, depending on what state the cooperative is located in and the goals of its members. This session covers the legal forms available for housing, worker, multi-stakeholder and consumer cooperatives. We will discuss both the legal and tax implications of the different forms available and assist professionals in providing guidance to their clients on which entity type is best. 

CLE Credit: 1.5 Standard Credit Hours*
CPE Credit: 1.9 Business Law Credit Hours* 

3 – 4:35 pm                              Workshop 2: Founder, Labor and Owner Compensation – Regulation and Compliance 

Chairs: Roland Hall, Partner, Autry, Hanrahan, Hall & Cook, LLP; Therese Tuttle, Attorney, Tuttle Law Group, LLC
Speakers: Mary Denler, CPA, Senior Manager, Baker Tilly Virchow Krause, LLP; Sushil Jacob, Attorney, Tuttle Law Group, LLC; Camille Kerr, Attorney, Associate Director, ICA Group; Dave Swanson, Partner, Dorsey & Whitney, LLP

This workshop will focus on regulation and compliance for founders, managers, employees, contractors and freelancers. Includes discussion of compensation programs for those who are both owners and employees and how to get paid while complying with IRS regulations. Employees vs. independent contractors. Workers' compensation, unemployment and other issues that are unique for worker-owners. Cooperative and charitable solicitations statutes, co-ops and employment (at-will principles and co-op bylaws, Fair Labor Standards Act). Immigration issues and co-op worker-owners. 

CLE Credit: 1.5 Standard Credit Hours*
CPE Credit: 1.9 Specialized Knowledge and Applications Credit Hours* 

4:45 – 6:20 pm                         Workshop 3: Preserving Housing Using the Co-op Model  

Chairs: Elizabeth Heins-Van der Weide, Senior Accountant, Wenger CPAs; Courtney Berner, Cooperative Development Specialist, University of Wisconsin Center for Cooperatives 
Speakers: Brian Dahlk, Assurance Department Manager, Wegner CPAs; Sara Stephens, Attorney, Sustainable Economies Law Center 

From student housing to real estate investment cooperatives (REICs), the co-op model is being used in a variety of ways to establish and preserve quality housing. This session will cover accounting and legal considerations for housing cooperatives such as entity choice, accounting for equity and ownership shares, common tax questions, landlord-tenant laws and subdivision law. Speakers will provide examples of types of housing co-ops as well as an explanation of the REIC concept and key legal issues to be aware of when working with REICs.  

CLE Credit: 1.5 Standard Credit Hours*
CPE Credit: 1.9 Specialized Knowledge and Applications Credit Hours* 

Tuesday, September 20

8 am                                         Registration & Breakfast

8:30 – 10:05 am                      Workshop 4: Cooperative Taxation, Subchapter T and the IRS

Chairs: Elizabeth Heins-Van der Weide, Senior Accountant, Wegner CPAs; Nancy McClelland, CPA, Owner, The Dancing Accountant 
Speakers: David Cook, Partner, Autry, Hanrahan, Hall & Cook, LLP; Bruce Mayer, MBA, CPA, Partner, Wegner CPAs 

Understand how Subchapter T affects accounting systems, determine how the IRS defines patronage in different types of co-ops and explore best practices for systems that track patronage vs. non-patronage business and capital accounts. Participate in a case study exercise – Preparing Form 1120-C. 

CLE Credit: 1.5 Standard Credit Hours*
CPE Credit: 1.9 Specialized Knowledge and Applications Credit Hours* 

10:15 – 11:50 am                    Workshop 5: Advanced Taxation and Co-op Finance 

Chairs: Elizabeth Heins-Van der Weide, Senior Accountant, Wegner CPAsNancy McClelland, CPA, Owner, The Dancing Accountant 
Speakers: David Cook, Partner, Autry, Hanrahan, Hall & Cook, LLPBruce Mayer, MBA, CPA, Partner, Wegner CPAs


Explore strategies for creating an indivisible reserve account, IRS tax treatment of patronage dividends for worker-owners and proactive engagement with the IRS on dividends, wages and indivisible reserves. 

CLE Credit: 1.5 Standard Credit Hours*
CPE Credit: 1.9 Specialized Knowledge and Applications Credit Hours* 

Noon – 1:15 pm                      Working Lunch: How Can Co-op Development Organizations, Attorneys and Accountants Work Together? 

Chair: Courtney Berner, Cooperative Development Specialist, University of Wisconsin Center for Cooperatives
Speakers: Camille Kerr, Attorney, Associate Director, ICA Group; Linda Phillips, Principal, Phillips Law Offices, LLC, Colorado Co-op Developers

This interactive lunch session will explore the various roles that accountants, attorneys and co-op developers play during a cooperative startup or conversion and how these groups can more effectively work together to support projects. 

1:15 – 2:50 pm                         Workshop 6: Growing the Co-op Ecosystem: Finance, Securities and Socially Responsible Capital Strategies 

Chairs: Therese Tuttle, Attorney, Tuttle Law Group, LLC; Camille Kerr, Attorney, Associate Director, ICA Group
Speakers: Christina Jennings, Executive Director, Shared Capital Cooperatives; Dan Fireside, Capital Coordinator, Equal Exchange; Tom Pierson, Director of Public Policy, CooperationWorks!; Dave Swanson, Partner, Dorsey & Whitney, LLP

Learn how, when and where to get the resources to start a co-op. Stock transactions (Regulation D and other exemptions, state securities compliance, broker/dealer registration, solicitation disclosure, investment advisor representative registration). Converting corporations to co-ops and business succession (SEC rules/regulations and IRS Section 1042, Process, ESPS). Crowdfunding and alternative financing approaches to cooperatives. The focus will be on startup and growth financing, with some parallels drawn to conversions and exit financing, Emphasis will be on comparing and contrasting different structures and tools, and helping practitioners develop a practical understanding of when to use one structure over another. In particular, the thesis question will be: What is the potential for traditional and new venture capital and unconventional debt finance structures to help create and grow the cooperative movement? 

CLE Credit: 1.5 Standard Credit Hours*
CPE Credit: 1.9 Specialized Knowledge and Applications Credit Hours* 

3 – 4:35 pm                              Workshop 7: Conversions 

Chairs: Camille Kerr, Attorney, Associate Director, ICA Group; Therese Tuttle, Attorney, Tuttle Law Group, LLC
Speakers: David Hammer, Executive Director, ICA Group; Nathan Hixon, Loan and Investment Manager, Local Enterprise Assistance Fund; Sushil Jacob, Attorney, Tuttle Law Group, LLC 

Across the country, cooperative development organizations have started focusing on transitioning existing businesses to worker ownership as a way to grow the worker cooperative economy. As developers spread the word and more business owners embrace worker co-op transition as a succession planning tool, the demand is growing for professionals who understand the legal and financial aspects of these transitions. This session will cover advanced technical aspects of the deal, including entity choice, the need for financial feasibility and valuation services, the types of legal documents needed and more. 

CLE Credit: 1.5 Standard Credit Hours*

CPE Credit: 1.9 Taxes Credit Hours* 

5 – 6:30 pm                              Joint Networking Reception with National Purchasing Cooperatives Conference

Wednesday, September 21

8 am                                         Breakfast 

8:30 – 10:05 am                      Workshop 8: Ethics Panel 

Chair: Nancy McClellend, CPA, Owner, The Dancing Accountant
Speakers: David Cook, Partner, Autry, Hanrahan, Hall & Cook, LLP; Audrey Griffin, Assurance Department Supervisor, Wegner CPAs; Dave Swanson, Partner, Dorsey & Whitney, LLP

An opportunity to ask real-life ethical questions and receive guidance from legal and accounting professionals familiar with cooperatives. Conference attendees will anonymously submit ethical questions in advance of the workshop based on their experiences. A panel will lead discussion among the participants and offer resolutions to the ethical issues raised. Active and engaged Q&A is encouraged. 

CLE Credit: 1.5 Ethics Credit Hours*
CPE Credit: 1.9 Regulatory Ethics Credit Hours*  

10:15 – 11:30 am                    Closing Plenary/Next Conference Discussion 

The 2016 Cooperative Professionals Conference will close with a panel/group review and evaluation of this year's conference, along with next steps for 2017. 


*requested but not yet approved


TWITTER FEED

Sun Dec 17 20:02:02 +0000 2017

Co-ops in "unique position" to drive 2030 Agenda - new report from @UN and @icacoop #Coopsfor2030 #Coops4Devhttps://t.co/GKWYxaXPRv
Sun Dec 17 15:05:13 +0000 2017

Congratulations to Linda! A pioneer for cooperative professionals. https://t.co/kTP02GD963 https://t.co/cHy8sChSSe
Sat Dec 16 17:00:07 +0000 2017

One village in #BurkinaFaso is setting the standing for community #health and #Communityleddev @USAIDhttps://t.co/1NlUw6NbFr

NEWSLETTER

CONTACT US

This email address is being protected from spambots. You need JavaScript enabled to view it.

202.638.6222

1775 Eye Street NW
8th Floor
Washington, DC 20006