December 16, 2025

Bernard W. “Bernie” Auten, CPA, of Auten Pruss & Beckmann, PC, in Norfolk, received a special honor this past October when members of the Riverside Board of Education dedicated the school’s gymnasium in his name and in memory of his late wife, Sue. A 1967 graduate of Cedar Rapids High School, Auten has long given […]

HBE LLP has been recognized nationally as one of the 2025 Best Places to Work for Women, presented by Best Companies Group in partnership with BridgeTower Media. The Best Places to Work for Women award is a survey-based competition that highlights organizations that excel in equity, opportunity, and retention for women in the workforce. Results

Membership in the Nebraska Society of CPAs signifies your commitment to the accounting profession and the belief that much can be accomplished by working together. Welcome to the premier organization for CPAs and accounting professionals in Nebraska.

The Society has made a donation to The Foundation of the Nebraska Society of Certified Public Accountants in memory of Todd, Harold, Jeff, Ed, Mike, and Mel.

Collection Pricing: When the seller receives payments based on collections or billings over a period of time, this is referred to as “percentage of collections” or “percentage of billings.” The down payment, percentages, and payout terms vary widely.

As the end of the year approaches, many clients are seeking ways to reduce their tax burden while making purposeful financial decisions. A contribution to a NEST 529 Education Savings Plan account is the solution for both, delivering meaningful tax advantages while helping prepare for future education costs.

Nebraska’s recent legislative updates to its Pass-Through Entity Tax (PTET) framework offer CPAs and tax professionals more streamlined methods for managing PTET elections for pass-through clients. With retroactive applicability, simplified elections, and clarified credit mechanisms, Nebraska’s PTET law continues to offer a compelling opportunity for proactive tax planning. The recent legislation also enacted taxpayer protections requiring greater transparency when Nebraska tax deficiencies are issued.

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced Qualified Opportunity Zones (QOZs) under IRC §§ 1400Z-1 and 1400Z-2 to incentivize long-term investments in designated low-income census tracts. The program offers significant tax benefits to investors who reinvest eligible capital gains into Qualified Opportunity Funds (QOFs). The QOZ program was set to sunset on Dec. 31, 2026.

The Nebraska Board of Public Accountancy (State Board) is continuing its momentum into 2026 with a full slate of committee activity and important discussions. During the first round of committee meetings, members tackled a variety of significant issues that will shape the profession in the coming year.