Fall PRESIDENT S MESSAGE Glen Bundy Carlson Highland & Co. LLP

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1 Fall 2005 PRESIDENT S MESSAGE Glen Bundy Carlson Highland & Co. LLP At the national convention in Monterey, California in August I was privileged to accept the silver star award for the North Central Chapter. Thank you to all the chapter members and especially to those who volunteered extra time from their busy schedules to make this silver star award possible. While at the convention I attended several committee meetings and got to know more about the inner-workings of our organization. It was a valuable experience. The 2006 National Convention and Tax Seminar will be held in Nashville, Tennessee. The dates are August 7, 8, and 9. Mark your calendar to attend. The 2007 National Convention and Tax Seminar will be hosted by the North Central Chapter. We have already started to plan for it and will need lots of help from our chapter members to plan a great national convention for Paul Julin has accepted the role as convention chairman and he will be looking for numerous volunteers to ensure a successful conference. I urge all chapter members to participate in the preparation and attend this national convention hosted by our chapter. The North Central Chapter board of directors is currently getting a chapter mentor program developed for our chapter. This program is to assist new members of the chapter with their questions about the organization and develop an active and rewarding experience as NSAC members. The role of the chapter mentor is to assist the new members. Dale Carlson, who has been a member of this chapter and a former national director, has agreed to be the Chapter Mentor Coordinator. Dale can be reached at (507) or ed at carlsonhighlandcpa.com/dalec. The chapter is in need of additional volunteers for chapter committees. If you can donate some of your expertise and time to your chapter please contact me or any of the directors or chapter committee chairpersons. Without volunteers to assist with our chapter development we can not maintain a strong and viable chapter. So please help if you can. The chapter fall meeting is scheduled for November 9th. Keep this date open to attend as we will have good topics and speakers and you get to socialize with other chapter members. After the meeting a trip to the Timberwolves-Lakers game has been scheduled. So come to the meeting to be informed on cooperative issues, stay and enjoy dinner, socialize with chapter members and attend an exciting Timberwolves game!

2 NATIONAL DIRECTOR S REPORT Jim Schmidt Eide Bailly LLP The NSAC directors met in conjunction with the annual convention in Monterey, California. As part of the meetings, the directors reviewed the results of the past year and looked forward to the future. Part of that look to the future included review and revision of the strategic plan of NSAC. One of the major items discussed and reinforced within the strategic plan is a renewed view of providing value to the members. Members have received value from NSAC through the educational opportunities at the chapter level and at the annual convention. The tax and accounting updates at the annual convention were outstanding in the value they provided because of recent tax law and accounting changes. During the last two years, distance learning opportunities over the internet have reached more members and prospective members by providing cost effective training without the need to travel outside of one s office. Additional distance learning opportunities will be provided as a means to provide value to members and their organizations. Another way that NSAC has provided value to its members has been through the monitoring and voice we have had with the standards setters. With FASBs 150 and 141 (liabilities versus equity and business combinations) in particular, the issues related to cooperatives were heard and taken into account as the standard was implemented. NSAC is committed to monitoring the standard setting process and providing input to those standards that affect cooperatives. As an entity, changes during the past few years have stabilized the operations of NSAC, and dues will not be increased for the upcoming year. This is another example of value for the members during a time when costs are increasing in almost all other areas. The Northeast Chapter and Capital Chapter are merging their chapters so they can continue to provide value to their members. Through this effort, the combined chapter will be stronger and provide more opportunities to assist those members with their needs. Each of us needs to look for opportunities to spread the word of NSAC and the value it can bring to members. Through these efforts, we can identify those who need NSAC and extend our membership opportunities to them. To continue to be an organization that provides value, expansion of our membership is all of our jobs and is part of what we can give back to NSAC. NATIONAL CONVENTION 2007 The North Central Chapter will be hosting the 2007 National Convention and Tax Seminar in August of that year. The Chapter needs your support and commitment in helping make the program a success. We are currently in the very early planning stages for this meeting. If you have a desire to be a part of our planning group or would be willing to volunteer your services in any capacity please contact one of the board members. We will pass along additional information on opportunities to work on the convention as it becomes available.

3 NORTH CENTRAL CHAPTER FALL SEMINAR Wednesday, November 9, 2005 Four Points by Sheraton 1330 Industrial Boulevard Minneapolis, MN Anticipated Topics Include: New Manufacturing Deduction Co-ops Going Public Employee Benefits Legislative Update Cooperative Issues Roundtable Evening Entertainment: Minnesota Timberwolves vs. Los Angeles Lakers 7:00 Tip-off at the Target Center Mark the date on your calendars today and plan to attend! Watch for your registration materials later this month.

4 Unclaimed Cooperative Property 2005 Legislative Changes This past legislative session, Minnesota s cooperative statutes 308A and 308B were amended to make changes to the alternative procedure to disburse unclaimed patronage dividends and capital credits held by the cooperative. These changes became effective August 1, Under both state cooperative statutes, cooperatives can take advantage of a unique provision referred to as the alternative disbursement procedure that allows cooperatives to distribute unclaimed patronage dividends and capital credits to qualifying tax-exempt entities. This fact sheet was prepared to help explain these changes. What has changed? Cooperatives are no longer required to report unclaimed capital credit or unclaimed patronage dividend checks to the Minnesota Department of Commerce unless the cooperative chooses to surrender the property to the state. However, all other un-cashed checks written by the cooperative business to business checks, payroll, accounts receivable credits, etc must still be reported to the department annually by filing a Holders Report with the department. Are patronage dividends and capital credits subject to reporting in Minnesota if the last known address is not a Minnesota address? No. Minnesota s unclaimed property laws only apply to property that belongs to a resident of Minnesota. Cooperatives are subject to the reporting requirements of another state if the payee s last know address is in a state where reporting is required. Does this change affect reporting of unclaimed cooperative property other than patronage dividends and capital credits? No. Un-cashed checks other than unclaimed patronage dividends and capital credits checks must be included on the annual Holders Report filed with the Department of Commerce by November 1 of each year for property that was outstanding on or before June 30 of that year. Jenelle Laska of Winona, MN, was awarded the Minnesota Association of Cooperatives Education Foundation s 2005 education scholarship, one example of how unclaimed co-op property can be distributed through a tax-exempt organization like the foundation.

5 Must my cooperative submit a 2005 Holders Report to the Minnesota Department of Commerce for unclaimed patronage dividends or capital credits that were outstanding prior to June 30, 1998? No. When your cooperative prepares its annual Holders Report, exclude unclaimed patronage dividends and capital credits if the cooperative distributed the property following the alternative disbursement procedure. If the cooperative has no outstanding checks see page six of the Holder Reporting Guide to report, complete and submit the verification form as a negative report. How do patronage dividends or capital credits become unclaimed property? Capital credits and patronage dividends checks that remain unclaimed for seven years after first being made available to their owner are considered abandoned property provided proper notice of availability has been given. In order to disburse unclaimed capital credits and patronage dividends to a qualifying tax-exempt organization, a cooperative is required to send a due diligence letter to the last known address, or if the address is unknown, then the notice must be published in the official publication of the cooperative. What is considered an acceptable notice period? The changes to the cooperative statutes do not set fourth a minimum noticing period. However, Minnesota s general unclaimed property law establishes a 120-day due diligence period. Therefore, cooperatives should consider delaying disbursement by 120 days after a final notice has been sent to the owner, or if the location of the owner is unknown, 120 days from the date the notice of availability was published in the cooperative newsletter. Must our cooperative distribute property following the alternative cooperative statute procedure to disburse cooperative property? Most cooperatives elect to distribute unclaimed patronage dividends and capital credits to a qualifying tax-exempt entity like the Minnesota Association of Cooperatives Education Foundation by following the alternative disbursement procedure. As an alternative, cooperatives can also surrender the property to the State of Minnesota. What is a qualifying tax-exempt entity? Minnesota law considers government entities and most tax-exempt organizations under Subchapter F of the Internal Revenue Code as qualifying entities. However, as an example, Minnesota law does not allow farmers cooperatives to distribute unclaimed patronage dividends or capital credits to themselves under the alternative disbursement provisions. Refer to 308A.711, Subdivision 1, or 308B.735, Subdivision 1 of the Minnesota statutes for more details. For more information, feel free to contact Amy Fredregill, Managing Director of the Minnesota Association of Cooperatives at (651) or Ron Hennen of Hennen & Associates at (651) Materials prepared by the Minnesota Association of Cooperatives with appreciation to Ron Hennen, Hennen & Associates, St. Paul, MN. Reprinted with permission.

6 Chapter Officers and Committee Chairs President Glen W. Bundy Carlson & Highland Company, LLP P.O. Box 725 New Ulm, MN Membership Chair Dirk A. Prindle, CPA Carlson & Highland Company, LLP 301 S. Keller Avenue Amery, WI Vice President Sharon Barber CENEX Finance Association P.O. Box 64089, MS 406 St. Paul, MN Newsletter Editor Russell W. Barnhart Hennen & Associates, PLC 230 Hardman Avenue, South South St. Paul, MN Secretary Roger Van Someren, CPA Carlson & Highland Company, LLP 301 Keller Avenue South Amery, WI Treasurer Gary Strain Land O'Lakes, Inc Lexington Avenue N. Arden Hills, MN Chapter Mentor Coordinator Dale Carlson Carlson Highland & Co., LLP 1321 N. Broadway, P.O. Box 725 New Ulm, MN Silver Star Coordinator Sandy Nelson CHS Inc Cenex Drive Inver Grove Heights, MN National Director Ronald Hennen Hennen & Associates, PLC 230 Hardman Avenue South South St. Paul, MN National Director James Schmidt, CPA Eide Bailly LLP 5601 Green Valley Drive Ste 700 Minneapolis, MN

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