Credit Union and Cooperative Patronage Refunds - Filene ...

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Credit Union and Cooperative Patronage Refunds Joel Dahlgren, JD Black Dog Co-op Law Dan Kitzberger Kitzberger Consulting
Copyright © 2011 by Filene Research Institute. All rights reserved. Printed in U.S.A.
Page 1: Credit Union and Cooperative Patron
Page 5 and 6: Acknowledgments We appreciate and a
Page 7 and 8: List of Figures 1. Average of 27 Cr
Page 9 and 10: What Are the Credit Union Implicati
Page 11 and 12: Introduction There are many ways in
Page 13 and 14: to us is a philosophical gulf betwe
Page 15 and 16: CHAPTER 1 Patronage Refunds Are Mor
Page 17 and 18: activities with their credit union
Page 19 and 20: members standing on the basis of ow
Page 21 and 22: epayment, and/or if the asset is on
Page 23 and 24: If the co-op’s earnings are not d
Page 25 and 26: principles. When we discuss other c
Page 27 and 28: A recent post to the Filene Researc
Page 29 and 30: Our response to the blog post quest
Page 31 and 32: The subject of this chapter is a th
Page 33 and 34: CHAPTER 4 Tax Differences between C
Page 35 and 36: Figure 2: Contrast Statutes Governi
Page 37 and 38: Patronage earnings that are allocat
Page 39 and 40: When rural electric cooperatives ar
Page 41 and 42: CHAPTER 5 Use of Patronage Refunds
Page 43 and 44: Figure 4: Present Value of Patronag
Page 45 and 46: y row 9). All in all, this is a ver
Page 47 and 48: Badgerland, all of this association
Page 49 and 50: AgGeorgia’s members probably expe
Page 51 and 52: All three credit unions use their p
Page 53 and 54:
The capital accumulated through ear
Page 55 and 56:
As we visited with Hanson, it was d
Page 57 and 58:
on share deposits is not a patronag
Page 59 and 60:
Patronage Refunds: A Differentiator
Page 61 and 62:
Figure 6: Potential Tax Effects of
Page 63 and 64:
ather than later, particularly if t
Page 65 and 66:
of the cooperative were deducting t
Page 67 and 68:
Patronage Refunds and Capital M ana
Page 69 and 70:
Appendix Exhibit A: 2007 Newsletter
Page 71 and 72:
Due to careful planning and prudent
Page 73 and 74:
Think of how much more you, and oth
Page 75 and 76:
contrast, the 27 credit unions paid
Page 77 and 78:
to redemptions. Think Diamond Walnu
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