OFFICIAL PUBLICATION OF THE NEBRASKA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Regulations bring more clarity to planning for taxable retirement benefit distributions after a taxpayer’s death.
Final Regulation Under the Secure Act Released Read More »
Increasingly, employers have begun to consider and implement alternative compensation structures as tools to attract, motivate, retain, and reward key employees. Two of the primary alternative compensation arrangements take the form of equity-based incentive compensation, specifically phantom equity and equity appreciation rights. These alternative compensation arrangements are attractive because they incentivize workers to think like an owner (without issuing actual equity), the employer has significant design flexibility, and there is typically no cost to the employee. This article provides a general overview of phantom equity and equity appreciation rights as well as certain design considerations to take into account in structuring these arrangements.
As many of you are aware, the Nebraska Board of Public Accountancy has transitioned to the new Certemy licensing platform. We appreciate those who have already created their accounts, updated their passwords, and completed the renewal process for their active individual or firm permits. Your prompt attention helps ensure you remain in good standing with the State Board—and that’s our shared goal.
State Board Report: State Board Transitions to New Licensing Platform Read More »
With the profession facing workforce shortages and increasing regulatory scrutiny, Nebraska is rethinking CPA licensure. Here’s how the Society Board and State Board are collaborating to modernize the pathway for tomorrow’s CPAs.
President’s Message: Rethinking CPA Licensure Nebraska’s Collaborative Approach
Read More »
