Event Calendar

Start Date: 6/10/2026 9:00 AM CDT
End Date: 6/10/2026 4:00 PM CDT

Venue Name: Holiday Inn South

Location:

Organization Name: Wisconsin Electric Cooperative Association

Contact:

---

---

ROOM BLOCK & EVENT LOCATION
Location: Holiday Inn South
Room Block Name:  WECA
Room Cut-Off: 
Rate: $
Booking Link:  

---

CFC Capital Credits Workshop
1 Skill Builder Credit

WHO SHOULD ATTEND
Finance personnel and anyone else who works with capital credits

Participants will grasp the legal/tax basis for capital credits (IRS 501(c)(12) and the 85% income test), allocate margins using fair, cost-reflective methods, plan retirements with appropriate methods and discounting, and evaluate equity and rate impacts to align with board policy and member value.

Potential Key Topics:

• Why we have cap credits: 501(c)(12) and what the IRS says
  • State coop enabling statutes
  • 85:15 Rule
• What do we allocate?
  • Allocation methodologies
  • Considerations for allocations and tie to Rates
• How do we retire?
  • FIFO, LIFO, and Hybrid
  • Estates: Do we retire at a discount?
  • Bill credit versus check versus?
• What can be done with Capital Credits that are unclaimed?
• What are some of the cool co-ops doing to retire cap credits?
  • What reports do co-ops provide their board to assure them that they are doing what they say they are doing.

---

---