What Your Co-op Bylaws Need With CPA David Antoni and Attorney Todd Eskelsen

Bylaws govern the activities of the cooperative and affect the governance of the cooperative, its capital structure, the rights of members, the tax treatment of the cooperative's earnings, and whether the cooperative qualifies for securities and/or antitrust exemptions.  Attorney Todd Eskelsen and CPA David Antoni will explain what you need to know about what to include in cooperative bylaws.

David Antoni is a Tax Managing Director at KPMG LLP and provides tax consulting and compliance services in the Consumer & Industrial Markets practice. His professional accounting experience at KPMG spans over 32 years, and he has specialized in serving cooperatives for 28 years. David holds a Bachelor of Science degree in Business Administration from La Salle University in Philadelphia, Pennsylvania, where he concentrated in Accounting and Computer Science, and was a member of the Beta Alpha Accounting Society. Dave served as President of the National Society of Accountants for Cooperatives from 2021 to 2022.

Todd Eskelsen is a Partner in Eskelsen Law Group, LLC. He represents purchasing and marketing cooperatives in transactional and securities-related matters that range from mergers and acquisitions to financings. He has served as the Chair of the Standing Subcommittee on Securities of the National Council of Farmer Cooperatives’ Legal, Tax and Accounting Committee. He holds a Bachelor’s Degree from the University of Utah and a Juris Doctor degree from Georgetown University Law Center.

Suggested reading to prepare for the webinar: National Council of Farmer Cooperatives Sample Bylaw Project https://ncfc.org/wp-content/uploads/2018/01/NCFC_SampleBylawsProject.pdf 

MCLE credit is pending in California.