- February 10, 2017Cooperative tax professionals occasionally consider whether patronage dividends, such as QWNAs, are considered equity or debt. The issue was central…
- May 19, 2016After decades of casual conversations, two Idaho coops are now seriously discussing a merger which if successful could save members…
- January 26, 2016Last May, the Middle Tennessee Electric Membership Cooperative (MTEMC) and the City of Murfreesboro signed a memo of understanding (MOU)…
- July 9, 2015Socorro, a New Mexico city of 72,000 about 75 miles south of Albuquerque, is seeking to pass several ordinances concerning…
- September 16, 2013Cooperative’s Consolidation and Liquidation of Subsidiaries [To view this post in the typical Cooperative Tax Brief format, click here.] Like…
- August 7, 2012Earlier this past July, the Texas Court of Appeals ruled on important aspects of the cooperative lawsuit concerning Denton County…
- September 26, 2011Mergers of electric cooperatives are nothing new. Over the years, several mergers have occurred, mostly for the purpose of consolidating…
