Pub. 1 2019 Issue 3

M A Y / J U N E 2 0 1 9 4 nebraska cpas 22 16 C O N T E N T S 15 ©2019 Nebraska Society of Certi ed Public Accountants, e newsLINK Group, LLC. All rights reserved. e Nebraska CPA is published six times each year by e newsLINK Group, LLC for the Nebraska Society of Certi ed Public Accountants and is the o cial publication for this society. e information contained in this publication is intended to provide general information for review, consideration and education. e contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. e statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of the Nebraska Society of Certi ed Public Accountants, its board of directors, or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. Nebraska CPA is a collective work and as such some articles are submitted by authors that are independent of the Nebraska Society of Certi ed Public Accountants. While the Nebraska CPA encourages a rst print policy, in cases where this is not possible, every e ort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at: 855.747.4003. MAY JUNE 2019 EDITORIAL: e Nebraska Society of CPAs seeks to re ect news and relevant information to Nebraska and other news and information of direct interest to members of the Nebraska Society of CPAs. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the Nebraska Society of CPAs. Articles may be reproduced with written permission only. ADVERTISEMENTS: e publication of advertisements does not necessarily represent endorsement of those products or services by the Nebraska Society of CPAs. e editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, a bi- monthly publication, is included in membership fees to the Nebraska Society of CPAs. 6 PRESIDENT’S MESSAGE: SERVING YOU THROUGH ADVOCACY & EDUCATION BY JONI SUNDQUIST, NEBRASKA SOCIETY OF CPAs 8 2019 NEBRASKA SOCIETY OF CPAS’ COURSE CALENDAR 11 MEMBERSHIP APPLICATIONS 12 NEBRASKA SOCIETY OF CPAS’ JUNE CONFERENCES 15 STATE BOARD REPORT: STATE BOARD OPENS ONLINE PORTALS BY DAN SWEETWOOD, NEBRASKA BOARD OF PUBLIC ACCOUNTANCY 16 COUNSELOR’S CORNER: SUPREME COURT TO RULE ON STATE TAXATION OF TRUST INCOME BY BRANDON D. HAMM & MITCHELL D. HIATT, KOLEY JESSEN 18 RETAIN YOUR TOP PEOPLE IN 2019 BY NATE ELGERT, AUREUS GROUP 20 WHAT TODAY’S CLIENT PAYMENT TRENDS MEAN FOR YOU 21 MEMBERS IN THE NEWS 22 PLANNING FOR SPECIAL NEEDS CLIENTS BY THOMAS E. WHITMORE, WHITMORE LAW OFFICE, LLC 23 EMPLOYERS SHOULD CONSIDER A STUDENT LOAN REPAYMENT BENEFIT BY JOHN CEDERBERG, CPA 25 HOW CFOS CAN BETTER UTILIZE INDEPENDENT CPAS BY PETER RENZULLI, CPA 26 AUDITING DISTRIBUTED LEDGERS & BLOCKCHAINS BY MARK ECKERLE, CPA, WITHUMSMITH+BROWN, PC