SOCIETY STAFF CHANGES ANNOUNCED

November 2013

Official Publication of the Nebraska Society of CPAs

Great CPE Still Avail-able!! . . . There are still a lot of great continuing professional education (CPE) courses sched-uled by the Society during the final two months of 2013. Great discussion leaders like Susan Smith (above) of Surgent McCoy CPE, LLC, will be teaching courses through December 16. But some of those courses may be very full (check above right!) so register early for your CPE! Check Page 6 for a complete list of upcoming November and De-cember 2013 courses.

after ten years on the society’s staff, sheila Hoadley, Vice Presi-dent, has announced her resigna-tion to pursue other business op-portunities in her new hometown of columbus. sheila and her hus-band, Mike and family, moved to columbus last fall, and she has been commuting to Lincoln for a number of months.

she served the society as Vice President and continuing Profes-sional education (cPe) director for eight years and has scheduled, planned and administered hun-dreds of cPe courses throughout nebraska during her career with the society. Her responsibilities as Vice Precedent touched almost every aspect of the society office as she helped with accounting, publishing, technical development, website administration, planning society events and lobbying.

Her last day at the society is scheduled for Friday, november 8.

society President dan Vodvarka said that while he was disap-pointed in Hoadley leaving the so-ciety staff, he is grateful for the years she served nebraska’s pre-mier professional association.

INSIDE 2013 Scholarship

Recipients … Page 3 Nov - Dec CPE …

Page 6 “Cloud Storage”

Risks … Page 7 Opportunities …

Page 11 & 12

“sheila has improved the society in so many ways. she helped up-grade the internal accounting sys-tem, has expanded and improved the live cPe course schedule, made available a variety of webi-nars for society members and im-proved the society’s publications. But most of all sheila not only brought the society office’s tech-nology into the 20th century, she also moved us into the 21st cen-tury!”

“i’m sure the society’s leaders and members join me in wishing her well in her personal and profes-sional future,” Vodvarka said.

President Vodvarka said that he hopes to have a new society Vice President on the staff by mid-november.

Thanks for ten great years with the Society!! I thoroughly en-joyed my job and all the people I’ve come in contact with over the years. It has been an honor to work with such high caliber of people. If you want to stay in touch, please email me at sheilakay12@gmail.com.

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cause you know they would be great to work with and they know they should, but the chase can be draining on time and energy. the tease can drag out your sales cy-cle for months if not years, yet never do any business with you.

(2) The Low-baller – Price is always an issue for the Low-baller. i have no problem with a prospect concerned with price or trying to negotiate. i raise the red flag when the price objections are mul-tiple and communicated with con-tempt. Price concerns are a part of selling, but they become dan-gerous when the only way to make a prospect happy is with price con-cessions. i have found that people that are only focused on price are the ones that value your service the least. this is not the type of client you want on your books!

(3) The Know-It-All – one of

STOP SELLING TO THESE PROSPECTS NOW! By Eric Hunt

Boomer Consulting, Inc. My definition of revenue gen-

eration is that it is the science of attracting and retaining clients. We all know that retaining clients is much less expensive than trying to replace them with new ones. the problem is that if you don’t find new business, the odds of success go down. generating new revenue is essential for the growth of your company. too of-ten, people will take any new busi-ness they can get because they want the revenue. You have to be very careful in your selling process to make sure that you find the right fit for you and your team. a “yes” doesn’t always mean a “win” when you take the whole picture into ac-count. contrary to what many salespeople will tell you, not every signed deal is good deal.

it is much better to work on identifying problem prospects be-

fore they become problem clients. there are 4 types of these prob-lem prospects i have determined that i don’t want to work with. they will drain time, energy and team resources once they are signed. once they are clients, they almost always prove them-selves to be “d” clients. cutting “d” clients is MucH harder than dealing with them during the sales process when you can cut your losses without having any money change hands. sign them and many other issues come into play. What are these 4 types of problem prospects you should avoid?

(1) The Tease – this is the prospect that tells you over and over how much they love your company and that they really want to work with you. You go back and forth with them in this really good natured love fest only to find that they never really plan to commit. this is completely frustrating be- Continued on Page 4 

FOUNDATION AWARDS 2013-14 SCHOLARSHIPS

Cassie Albus Wayne State College

Crystal Albus Wayne State College

Whitney Allbery Doane College

Britney Bochart University of Nebraska at Kearney

Crista Buller University of Nebraska at Omaha

Andrew Cassidy Midland University

Mallory Heim University of Nebraska - Lincoln

Michael Huettner Nebraska Wesleyan University

Hilary Krantz Nebraska Wesleyan University

Mark Reimer University of Nebraska at Omaha

Whitney Sorenson Doane College

Adam Stahlecker University of Nebraska at Omaha

Todd Stithem Hastings College

Joshua West-Lesher Peru State College

Arnold L. Magnuson Scholarship Meggan Gibson

University of Nebraska at Omaha

Aureus Group Scholarship Trent Scheitel

Nebraska Wesleyan University

Foundation Board Scholarship Christopher Buurman Peru State College

Shaw, Hull, Navarrette Scholarship Dana Kluthe

Midland University

Bellevue University Kristen Burns Matthew McGill

Chadron State College Heather Wing

Concordia University Terence Heiser

Creighton University Kiley Eccker Joseph Larson Sarah Griger Cecilia Lorenz

Doane College Mitchell VandenBerge

Hastings College Erin Vanderpool

Midland University Lindsey Anderson

Nebraska Wesleyan University

Tommie Bardsley

Peru State College Kenneth Elms

Union College Maureen McCarthy

University of Nebraska - Lincoln Nathan Auman Michael Siwa Jase Fuller Derek Sutton Seth Mangels Emilie Workentine Phillip Sanks

University of Nebraska at Kearney Chaney Black Jaiden Potter Michael Florance

University of Nebraska at Omaha Emily Burr Joseph McGahan Jeffry Fonda Benjamin O'Brien Xue Li Cassandra Tillia

Wayne State College Kacey Eggers

this Fall, the Foundation of the nebraska society of cPas is again showing its support of accounting education. in 2013, the Foundation awarded $84,250 in scholarships to accounting students at 14 nebraska colleges and universities. the schol-arships range in amounts from $1,400 to $2,000. Because of generous bequests and the continued support of soci-ety members, the Foundation was able in 2013 to award 21 scholar-ships to accounting students faced with the 150-hour education re-quirement in nebraska. three of these scholarships are named for the society's 2013 award recipi-ents. one of the Fifth-Year scholar-ships is named for and in part funded each year by the aureus group of Lincoln and omaha. the Foundation Board of trus-tees, led by President randy Lim-beck of omaha, annually distrib-utes funds to fulfill its Mission “to support excellence in the certified Public accounting profession through financial assistance to ac-counting programs of nebraska colleges and universities and to individuals interested in the profes-sion through scholarship pro-grams.” Following is a list of the ac-counting students from throughout the state who received nebraska society Foundation scholarships for the 2013-14 college year:

ACCOUNTING SCHOLARSHIPS

David E. Lechner of Lincoln 2013 Outstanding CPA

in Business & Industry Award Recipient - Aaron Jank

University of Nebraska-Lincoln

Thomas A. Shimerda of Omaha 2013 Outstanding Educator Award

Recipient - Katie Dorpinghaus Creighton University

JoAnn M. Martin of Lincoln 2013 Public Service Award

Recipient - Hannah Swanson University of Nebraska-Lincoln

Society Award Scholarships

Fifth-Year & Other Scholarships

Support Accounting Scholarships. Donations can be sent to: The Foundation of the Nebraska Society of CPAs,

635 S. 14th St., Ste., 330, Lincoln, NE 68508

3

4

Nebraska CPA is published ten times annually for members of the Nebraska Society of CPAs. Publication is monthly, with the exception of two combined issues: February/March and December/January. Copy dead-line is the tenth of the month prior to publication.

Nebraska Society of CPAs

635 South 14th Street, Suite 330 Lincoln, Nebraska 68508

(402) 476-8482 or (800) 642-6178 Fax (402) 476-8731

Email society@nescpa.org www.nescpa.org

OFFICERS

Daniel L. Wells, , Chairman Tony J. Pruss, III Chairman-Elect Michelle R. Thornburg, Treasurer

Patrick J. Lavelle, Immediate Past Chairman

DIRECTORS Vaughn L. Benson Sheila A.= Bruegger

Patrick G. Kirlin Thomas J. Meister

Shari A. Munro John W. Sehi

John B. Fruhwirth Elected Member of AICPA Council

Richard D. Gifford West Nebraska Chapter President

STAFF Dan Vodvarka, President

Sheila Hoadley, Vice President

2013 SCHOOL DISTRICTS AUDITING & REPORTING REFERENCE MANUAL AVAILABLE

the 2013 edition of a longtime society publication, Nebraska School Districts Auditing and Reporting Reference Manual, is available through the society for $50.

this year’s guide has been updated by members of the society’s state and Local governmental accounting and auditing committee coordinated by dana J. Weber of scottsbluff, and russ inbody from the nebraska de-partment of education.

the guide was developed to assist accountants in preparing financial statements and reports for all nebraska school districts and was prepared with the cooperation of the department of education and the nebraska state auditor’s office.

to order the guide, contact the nebraska society by email (malia@nescpa.org) or by phone at (402.476.8482 or 800.642.6178) or by fax (402.476.8731).

STOP SELLING . . . From Page 4 

the most difficult prospects to sell to and ultimately work with. every salesperson has dealt with the Know-it-all in the selling process at some point. this is the person that seems to have all the answers and just can’t see how your ser-vice can help them. clearly com-municating your value proposition is the objective of every sales call, but it can be wasted time when everything said is questioned. if you are able to get through to them and end up signing them, they can be very difficult to service due their continued questioning of your service.

(4) The Constant Complainer – this prospect can be extremely frustrating! the complainer seems to think that you are avail-able only to complain to about their company, co-workers and if you aren’t careful, their lives! Part of a good sales relationship with pros-pects is to find out what is bother-

ing them. Frustration in a prospect is what drives them to need your service, but it should not turn into ongoing therapy sessions.

these 4 types of prospects are examples that i watch out for in the sales process. Honestly, they are the exception to the rule as most prospects are good people looking

for your help and expertise. Put your focus and energy into the prospects you feel good about and want to work with. trust your in-stincts and remember that if you can identify problem prospects and weed them out in the sales proc-ess…they won’t become problem clients!

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DATE ID COURSE TITLE TYPE DISCUSSION LEADER LOCATION CPE HRS

ETHICS HOURS

NOVEMBER

4 AAIC

ACCOUNTING & AUDITING: ESSENTIAL INTERNAL CONTROLS & POLICIES FOR DATA PROTECTION & DATA PRIVACY WITH CLOUD-BASED SYSTEMS, PAPER-LESS WORK ENVIRONMENTS, SMALL MOBILE COMPUTING DEVICES & SOCIAL MEDIA IN THE WORKPLACE AA KYLE ANDERSON

NICHOLS PATRICK CPE, INC. MAHONEY STATE PARK,

ASHLAND, NE 8 0

5 PEEC

PROFESSIONAL ETHICS UPDATES: INDEPENDENCE, ARE YOU IN COMPLIANCE WITH NEW RULE 101-3 REQUIREMENTS & OTHER UPDATED PROVISIONS FROM THE PEEC? ET 4 4

5 SCFF SEVEN CRACKS IN THE FINANCIAL FOUNDATION TX M. JOHNSON & J. JOHNSON

EXEC. WEALTH MGMT. MAHONEY STATE PARK,

ASHLAND, NE 4 0

6 PCTR PREPARING C CORPORATION TAX RETURNS FOR NEW STAFF & PARA-PROFESSIONALS TX LUCRETIA WILSON MATTSON

SURGENT MCCOY, CPE LLC MAHONEY STATE PARK,

ASHLAND, NE 8 0

7 PITR PREPARING INDIVIDUAL TAX RETURNS FOR NEW STAFF & PARA-PROFESSIONALS TX 8 0

8 H1TU 2013-14 1-DAY FEDERAL TAX UPDATE – INDIVIDUAL, BUSINESS & CORPORATE TX

V. HOVEN & R. ROBERSON HOVEN ROBERSON TAX

SEMINARS THE CORNHUSKER,

LINCOLN, NE 8 0

11 SUEP SUCCESSION & EXIT PLANNING - THE FOURTH QUARTER GAME PLAN TX NICK NIEMANN

MCGRATH NORTH LAW FIRM EMBASSY STES. CONF.

CTR., LAVISTA, NE 8 0 12 PTEA PASS THROUGH ENTITIES: ADVANCED TAX ISSUES TX RICKY WRIGHT, NICHOLS

PATRICK CPE, INC. EMBASSY STES. CONF.

CTR., LAVISTA, NE 8 0

13 PCR PREPARING COMPLEX 1040S TX 8 0

14 NAFR NONPROFIT ACCOUNTING & FINANCIAL REPORTING AA PAUL KOEHLER, CPA

FAIRFIELD INN & STES., GRAND ISLAND, NE 8 0

15 SASC THE CLARIFIED SAS'S - SAS 117 TO CURRENT AA MAHONEY STATE PARK,

ASHLAND, NE 8 0

18 1041 FIDUCIARY INCOME TAX RETURNS - FORM 1041 WORKSHOP TX R. BARNHILL, SURGENT MCCOY, CPE LLC

FAIRFIELD INN & STES., GRAND ISLAND, NE 8 0

19 ITEB ADVANCED SELECTED ISSUES FOR TRUSTS, ESTATES & THEIR BENEFICIARIES TX

MAHONEY STATE PARK, ASHLAND, NE 8 0

21 ATKN THE ESSENTIAL AUDIT TOOLKIT: BEST PRACTICES FOR SMALLER ENTITIES AA ANN MARCHETTI

SURGENT MCCOY CPE, LLC THE CORNHUSKER,

LINCOLN, NE 8 0

22 FSD4 FINANCIAL STATEMENT DISCLOSURES: GUIDE TO CURRENT REQUIREMENTS & DEVELOPING ISSUES AA D. CHRISTENSEN

SURGENT MCCOY CPE, LLC MAHONEY STATE PARK,

ASHLAND, NE 4 0

22 IFB4 INNOVATIVE FORECASTING & BUDGETING: MOVING BEYOND THE TRADITIONAL TECHNIQUES AA 4 0

25 TAU TAX ADVISORS UPDATE (CO-SPONSORED WITH THE IA SOCIETY OF CPAS) TX ANDY BIEBL

CLIFTONLARSONALLEN STONEY CREEK INN,

SIOUX CITY, IA 8 0

25 ETU ESSENTIAL TAX UPDATE – DEC 2013 TX BRADLEY P. BURNETT, J.D., LL.M.

DIVOTS CONF. CTR., NORFOLK, NE 8 0

26 MOTT PLANNING TO DEFEAT THE 3.8% MEDICARE TAX & OTHER TAX TOPICS TX MAHONEY STATE PARK,

ASHLAND, NE 8 0 DECEMBER

4 EXIB HOT IRS TAX EXAMINATION ISSUES FOR INDIVIDUALS & BUSINESSES TX WENDY EZELL SURGENT MCCOY, CPE LLC

EMBASSY STES. CONF. CTR., LAVISTA, NE

8 0

5 NFFI GETTING READY FOR BUSY SEASON: A GUIDE TO NEW FORMS, FILING ISSUES & OTHER CRITICAL DEVELOPMENTS TX 8 0

6 SUTAEI THE NEBRASKA SALES & USE TAX FOR CONTRACTORS & THE NEBRASKA ADVANTAGE ECONOMIC INCENTIVES PROGRAM TX

S. DRZAIC & M. HUGO NEBR. DEPT. OF REVENUE

MAHONEY STATE PARK, ASHLAND, NE 4 0

6 ETH13 CAN ETHICS BE TAUGHT? THE ROLE OF COLLEGES IN ETHICS EDUCATION ET COURTNEY BAILLIE

NEBR. WESLEYAN UNIV. MAHONEY STATE PARK,

ASHLAND, NE 4 4

9-10 H2TU 2013-14 2-DAY FEDERAL TAX UPDATE – INDIVIDUAL, BUSINESS & CORPORATE TX

V. HOVEN & R. ROBERSON HOVEN ROBERSON TAX

SEMINARS

EMBASSY SUITES CONF.

CTR., LAVISTA, NE 16 0 12 NYBS THE NEW 2011 YELLOW BOOK – GOVERNMENT AUDITING STANDARDS AA PAUL KOEHLER, CPA MAHONEY STATE PARK,

ASHLAND, NE 8 0

13 GAAU GOVERNMENTAL ACCOUNTING & AUDITING UPDATE AA 8 0

16 ETU ESSENTIAL TAX UPDATE - DEC 2013 TX BRADLEY P. BURNETT, J.D.,

LL.M. FAIRFIELD INN & STES,

GRAND ISLAND, NE 8 0

THANK YOU FOR SUPPORTING SOCIETY-SPONSORED CPE!!

NEBRASKA SOCIETY OF CPAS’ FALL 2013 CPE CALENDAR VISIT OUR WEBSITE (www.nescpa.org) FOR COURSE INFORMATION OR TO REGISTER

7

By: Thomas G. Stephens, Jr., CPA.CITP over the past few years, the concept of storing data

in the cloud has grown from a novelty to something that is now approaching mainstream. the advantages are obvious: anytime, anywhere access to data at costs that range from free to just a few cents per gigabyte per month. However, there are risks associated with storing data in the cloud and failing to properly manage these risks can lead to consequences ranging from mildly em-barrassing to potentially catastrophic and litigious. in this article, we examine both the advantages and risks of several popular cloud-based data storage solutions and present options for enhancing the security of the data you might choose to store in the cloud.

The BYOC Phenomenon Many are familiar with Bring Your own device

(BYod) and the potential issues it raises for organiza-tions of all sizes. With BYod, team members often ac-quire their own mobile devices and connect them to a corporate network to access email, data, and even ap-plications. When unmanaged, BYod subjects the or-ganization to numerous risks, including potentially com-promising sensitive data through unsecured mobile de-vices; consequently, organizations are now moving to manage BYod.

an equally risky situation presents with Bring Your own cloud (BYoc). With BYoc, team members choose to subscribe to a consumer-oriented cloud-based storage service such as Box, dropbox, or google drive to facilitate keeping files in sync across multiple devices and to potentially share files with exter-nal users, including customers or clients. in general, these types of services work quite well and, potentially, solve many data storage and synchronization problems for their subscribers. Further, they typically offer some level of storage at no charge and additional storage ca-pacity is available at nominal annual costs. table 1 pre-sents a summary of some of the more popular con-sumer-oriented cloud-based storage services.

table 1 – summary of Major consumer-oriented cloud storage services

While the services work exceptionally well and are quite easy to use, left unmanaged, at least three risks can impact the organization when team members em-bark upon BYoc.

The organization no longer controls the data. as a general rule, the license to use a consumer-oriented solution rests with the individual, not with the organiza-tion. thus, if the subscribing team member leaves the organization, the organization has no control over the data stored in the subscribers BYoc solution. Further, in the absence of organizational control, it is possible, if not likely, that multiple copies of the same data file will appear in scattered, disconnected clouds.

The data may not be properly secured. While virtually all of the consumer-oriented cloud storage ser-vices encrypt data while it is being transmitted to and from their cloud, not all encrypt the data while it is stored on their servers. Further, in some cases, those that do encrypt the data on their servers sometimes hold the encryption key, meaning that their team mem-bers might potentially view your data, including confi-dential data.

Sensitive data may “leak” out of the organiza-tion. Because the organization cannot control with whom the subscriber shares files or folders in a BYoc solution, it is possible that sensitive data might become compromised. this data could be company-confidential data, in which case the disclosure might be embarrass-ing to the organization, or it could be customer/client/patient-confidential data, in which case the disclosure might lead to litigation.

Managing Cloud Storage Risk While the above might cause some organizations to

ban all cloud-based storage, doing so means that team members will not be able to experience the benefits associated with cloud-based storage. therefore, per-haps a better solution is to manage the risks. to do so, consider employing one or more of the following four strategies.

(1) Subscribe to business-grade Cloud-based storage services. Most of the consumer-oriented solu-tions also offer business-grade services. With these types of accounts, the license is held by the organiza-tion and the organization maintains control of the cloud, including who has access to which files and fold-ers, thereby mitigating two of the three risks outlined above.

(2) Choose solutions that offer full audit trails. shareFile, for instance, provides a full audit trail of all activity, including who has accessed folders, uploaded files, and downloaded files. this report shows not only the name of the user, but also the data and time the activity occurred. of course, this feature helps to deter-mine who has accessed the data and mitigates the risk of data leakages.

(3) Ensure that data stored in the Cloud is se-cured from prying eyes. some of the cloud-based providers offer encryption options whereby the organi-zation holds the encryption key; shareFile is one such option. others allow users to add their own security

MANAGING “CLOUD STORAGE” RISKS

Amount of Free Storage

Add’l Storage Sample Annual

Cost

iOS App

Android App

Windows App

Box 5 GB $240/50 GB Yes Yes Yes Dropbox 2 GB $99/100 GB Yes Yes Yes Google Drive

5 GB $60/100 GB Yes Yes No

SkyDrive 7 GB $50/107 GB Yes Yes Yes SugarSync 5 GB $75/60 GB Yes Yes Yes

Continued on Page 8 

8

CLOUD STORAGE . . . From Page 7 

nebraska society membership applications have been received from the fol-lowing individuals. objections should be filed with the secretary of the ne-braska society of cPas. Matthew R. Brase, cornhusker Bank; Lincoln Katie Culbertson, Frankel Zacharia, LLc; omaha Jordan R. Downey, Frankel Zacharia, LLc; omaha Sharissa M. Fernau, Lutz & company, Pc; omaha Bryan Geels, deBoer & associates, Pc; omaha Jillian Y. Schafer, KPMg LLP; omaha Curtis J. Thompson, Mcdermott & Miller, Pc; Hastings Amber M. Velasquez, Mcgladrey, LLP; omaha

Membership Applications

measures; dropbox for example allows users to encrypt their own data using an iTwin encryption key held by the organization, creating what the two companies refer to as a SecureBox.

(4) Develop reasonable poli-cies and educate team members. Most team members will seek to comply with a policy if they under-stand the policy and are educated on the risks of non-compliance. therefore, develop sound, reason-able policies and educate team members on why they should not introduce unmanaged BYoc into the workplace.

on their own, implementing each of the above four strategies will help the organization realize the benefits of cloud-based stor-age, while simultaneously mitigat-ing the risks to prudent and accept-

able levels. Summary cloud-based storage is here to

stay and is growing at a seemingly exponential level. its convenience and cost make it an attractive solu-tion for businesses of all sizes. However, failing to manage the risks associated with storing data

in the cloud can potentially cripple an organization. take steps now to actively manage your cloud-based storage options before they begin to manage you.

Stephens is a shareholder in K2 Enterprises, where he develops and pre-sents continuing professional education programs to accounting, financial, and other business professionals.

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9

A FEW REMINDERS FOR CPE REGISTRANTS . . . “cPe registrations this year are

coming in later than prior years and we’ve had an increase in late cancellations,” according to Vice President, sheila Hoadley. this is causing some concerns among us all.

Benefits of registering early benefits everyone.

it prevents the registrant from a $35 late fee.

it helps in planning the suc-cess of the course - keeping travel costs as low as possible which helps keep cPe costs down over-all in future years.

it helps secure the correct amount of books for each partici-pant.

Cancelling Early. the policy currently reads:

Cancellations received in the Ne-braska Society office five (5) work-ing days prior to the course pres-

self-study cPe courses are available on the society’s website (www.nescpa.org) from Bisk edu-cation, cPe Link, surgent Mccoy and Vern Hoven.

These courses are NOT spon-sored by the Nebraska Society of CPAs and any questions or con-cerns should be directed to the corresponding organization.

Bisk Education CPEasy Self-Study

Bisk education cPeasy offers hundreds of nasBa/Qas-approved multimedia continuing professional education programs in a variety of learning formats, including online, dVd, textbook and webcasts, allow-ing accounting professionals to con-veniently meet mandatory reporting requirements while gaining knowl-edge that will help them excel in their profession. society members receive a 15% discount off all cPe course pur-chases at www.cpeasy.com/home.aspx?ssid=3174.

CPE Link Self-Study cPe Link courses are listed on

our website.

Surgent McCoy Self-Study don't sacrifice quality for con-

venience – with surgent Mccoy self–study courses, you get the same high–quality course materials as in their seminars, without leaving your office or home! surgent offers more than 250 unique course options, ranging from 2–20 credit hours and in a variety of formats to meet your needs. choose textbook, cd–roM, downloadable online, dVd, or on-demand webcast options. Plus, you don't need a high–speed connection or complicated software to access the downloadable courses. all you need is acrobat reader – download the PdF files to your hard drive, then print the material or read it on your screen.

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study cPe Library, includes a one–year subscription to many courses and hundreds of hours of cPe – all for only $495 for the first user (downloadable format; $549 for the cd), and $169 for each additional user. the downloadable format also provides instant online access to all course updates. it's a great deal for individuals and firms!

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entation date will receive a full re-fund. A $35 cancellation fee will be deducted from the full refund for those canceling two (2) to four (4) working days prior to the course presentation date. Except in special circumstances, no re-funds will be granted those at-tempting to cancel registrations less than two (2) full working days prior to the course presentation date. The “special circumstances” that we usually accept are a per-sonal illness or injury of the regis-trant or a death or serious illness in the registrant’s family. In those cases we require a written expla-nation and usually will grant a re-fund or a transfer of the registra-tion fee to another course.

We try to be as helpful as pos-sible, but we hope the membership realizes that we must pay most discussion leaders’ firms a guaran-

teed number for attendees, order course materials in advance and must also give the host facility a food and drink guarantee at least 48 hours before the course pres-entation date. it is hard to keep our cPe courses cost-effective if we are incurring expenses for reg-istrants who cancel at the last min-ute and expect a refund.

We want to assure you that our cPe program continues to be strong and very successful. How-ever, please keep in mind the can-cellation Policy and the scheduling and planning requirements that the society staff must work with. to-gether we can keep our cPe costs under control and continue our years of offering affordable, out-standing cPe courses to ne-braska cPas!! We appreciate your consideration of this request.

Dan Vodvarka, President, and Sheila Hoadley, Vice President

SELF-STUDY CPE COURSES ALWAYS AVAILABLE!!

approximately 60 days ‘til the end of 2013!

10

51ST GREAT PLAINS INSTITUTE: DEC 5-6 the 51st great Plains Federal

tax institute is scheduled for the em-bassy suites downtown/old Market, 555 s. 10th street in omaha, on de-cember 5-6, 2013.

creighton Law Professor edward a. Morse will present Developments in Federal Income Taxation on de-cember 5. this presentation has been named in honor of great Plains Federal tax institute founder Jack north and as established by the firm of Mcgrath north Mullin & Kratz, Pc LLo of omaha.

tracey a. Feilman and craig r. Willis of cincinnati, oH, will follow with Practical Issues in Tax Contro-versies. next, donald o. Jansen of austin, tX, will deliver a presentation on Taxation of Life Insurance. on the dec. 5 afternoon agenda, stacy east-land, Houston, tX, will present, Some of the Best Planning Ideas in the New 2013 Tax Environment. and the opening day concludes with three concurrent breakout sessions: 1) What’s Hot in Life Insurance, Jansen; 2) Structuring and Due Diligence Considerations in Middle Market M &

A, presented by Michael e. stibich and Lindsay n. Wietfeld, cincinnati, oH; and Best Planning Ideas in More Depth, eastland.

Kicking off presentations on dec. 6 will be timothy L. Moll of Lincoln presenting his annual Estate and Gift Tax Update.

Professor Julie ann ragatz, the american college of Villanova uni-versity, Bryn Mawr, Pa, will present a two-hour program on Ethics for Ac-countants and Lawyers. the insti-tute’s ethics presentation is in mem-ory of late board member Paul c. Jessen as established by the omaha law firm of Koley Jessen, P.c., L.L.o. the ethics presentation will be acces-sible as a stand-alone webcast and has been approved for continuing education credit for nebraska lawyers and cPas as well as for iowa law-yers.

Professor roger a. Mceown, iowa state university, ames, ia, re-turns in 2013 with his Farm Tax Up-date. He begins the Friday afternoon lineup that inclues a Capitol Hill Up-date given by rick Bailine, Washing-

ton, dc. tony sorrentino then dis-cusses Healthcare Reform with an action plan for compliance.

nicholas K. niemann of omaha concludes the institute with a compre-hensive review of Nebraska and Iowa State Tax and Economic Develop-ment.

Registration Information registration fees are $410, but a

discounted fee of $360 is given for registrations received by november 7. a special discount rate of $275 is offered to participants who have been in their professional practices for less than five years. The registration deadline is Nov. 25, 2013.

Participants will receive course materials online. Purchasing printed course materials is optional. the course provides both cLe and cPe credit for nebraska and iowa attor-neys and cPas.

online registration is expected to open by Mid-october at www.greatplainstax.org. contact the program manager at 402/483-4234 or cindylilleoien@gmail.com for more information.

SPECIAL LODGING RATES

Below are some special lodg-ing rates available to society members.

December 9 & 10, 2013 - H2TU - Embassy Suites Omaha-LaVista [Rate is $115 per night], 12560 Westport Parkway, LaV-ista, nebraska 68128; (402) 331-7400. corporate code is cP1. the reservation cut off date is novem-ber 7, 2013.

The Cornhusker, A Mar-riott Hotel - Lincoln [Rate is $94 per night - Group Code is NEYO], 333 s. 13th street, Lin-coln, ne 68508; Phone (402) 474-7474.

Ramada Plaza - Omaha [Rate is $89 per night - Group Code is NE CPAs], 3321 s. 72nd st, omaha, ne 68124; Phone (402) 393-3950.

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MaLaine M. Strope of o’neill has been named Hr director/internal auditing for the tri-county Bank in stuart, nebraska . . . Dana J. Weber of scottsbluff has moved the office of dana J. We-ber, cPa to 921 West 36th street, suite B100 in scottsbluff . . . Jean Hanson of omaha has been named the chief Financial officer of the community alliance in omaha . . . Bernie Gutschewski of omaha has been re-elected chair of the nebraska Board of Public accountancy (state Board). Lori Druse of Lincoln was elected Vice-chair of the state Board and Jan Glenn of LaVista was elected secretary . . . Lucas Arndt, Steven Coleman and Ashley Moore of Lincoln have all been promoted to Manager in the Lincoln firm of HBe Becker Meyer Love LLP . . . Doug Ewald of elkhorn has re-signed as nebraska’s tax commissioner after seven years in the office and will be the Managing director of state and Local tax Practice in the omaha office of KPMg.

OPPORTUNITIES AVAILABLE - PAGES 11 & 12

established, full service West omaha cPa firm with a diversified client base is seeking a QUALIFIED CPA with over five years of auditing and accounting experience. income tax and computer proficiency is also required. this position requires very limited travel. We offer a full range of employer-provided benefits and salary will be commensurate with experience and qualifications. Forward your resume in confidence to File #131001 % sheila Hoadley, nebraska society of cPas, 635 s. 14th st., ste 330, Lincoln, ne 68508.

Members in the News Lincoln cPa firm has immediate opening for CPA with 3 plus+ years of public accounting ex-perience to provide services in the areas of audit, tax, account-ing and consulting. definite part-ner potential for the right person. Progressive compensation and benefit package and flexible work hours. applicants should send resume and cover letter to ed Bates, strain slattery Barkley and co., cPas, Pc, 7130 s 29th, ste F, Lincoln, ne 68516 or ebates@deaned.com.

NEBRASKA PRACTICES FOR SALE: ne nebraska (sioux city area) cPa Practice - gross $125K. norfolk accounting & Bookkeep-ing Practice - gross revenues $440K. For more information call us (800) 397-0249 or visit us at www.accountingPracticesales.com to see all listings and register for free email updates. THINKING OF SELLING YOUR PRACTICE? accounting Practice sales is the leading marketer of accounting and tax practices in north amer-ica. We have a large pool of buy-ers, both individuals and firms, looking for practices now. We also have the experience to help you find the right fit for your firm and negotiate the best price and terms. to learn more about our risk-free and confidential services, call trent Holmes at (800) 397-0 2 4 9 o r e m a i l trent@accountingpracticesales.com.

In Memoriam

Diane K. Haberlan Johnson Lake, NE

1945-2013

nebraska certificate #2298 society certificate #1735

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OPPORTUNITIES AVAILABLE PAGES 11 & 12

TAX SUPERVISOR/MANAGER shonsey,Placke,Maruska & stava, Pc, a premier out state cPa firm located in grand is-land, has a unique career oppor-tunity with ownership potential. requires cPa with minimum of 4-8 years tax experience in a pub-lic accounting firm: preparation and review of complex tax re-turns and tax planning for a wide variety of industries and individu-als, income tax planning, re-search complex tax issues, train-ing and supervision of staff ac-countants, and interaction with clients. We offer a competitive salary and benefits package that includes health insurance, paid vacation, holiday time, a 401(k) Plan; newer office, prime loca-tion, and excellent work environ-ment. Mail resume to shonsey & associates, Po Box 910, grand island, ne 68802; or email to judy@shonsey.com.

Happy Thanksgiving!

Nebraska Society of CPAs 635 south 14th street, suite 330 Lincoln, nebraska 68508

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Western nebraska firm with of-fices in scottsbluff, chadron and Mullen, nebraska is growing! We are seeking a qualified Man-ager with five or more years of experience with a desire for rapid advancement to owner-ship, to join our scottsbluff team. We are also seeking a qualified senior accountant with at least two to five years of experience to join our scottsbluff team. Job descriptions for both positions c a n b e v i e w e d a t www.falcocpa.com. Please send resume and salary requirements to career@falcocpa.com or Fred a. Lockwood & co., Pc, 1110 circle drive suite 100, scotts-bluff, ne 69361.

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