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Footnote Magazine

June/July 2026

The One Big Beautiful Bill Act represents important tax policy changes for those in the world of agriculture. Dive into the four key provisions Minnesota agriculture clients should know about. Also in this issue:

• Learn ways to leverage new technology and become an AI-enabled accountant.
• Discover practical steps for maintaining firm culture after a merger or acquisition.
• Finding the right staff fit means starting with effective hiring practices.
• And more!

Spotlights
Updates from our members, including promotions, new hires, speaking engagements and firm news.

The case of Gummie sticking point
Charles Selcer, CPA, MBA
MNCPA member Chuck Selcer shares his knowledge about ethics requirements and laws with unique humorous fictitious stories.

Deadlines, recharging and resilience
Get insight and news from MNCPA leadership about the organization and professional issues.

Agricultural tax provisions of the One Big Beautiful Bill Act
Paul Neiffer, CPA
Practitioners advising farm and agribusiness clients will find several targeted measures in the OBBBA with direct client relevance. 

Becoming an AI-enabled accountant
Donny C. Shimamoto, CPA.CITP, CGMA
In today's tech landscape, it's not about whether someone is using AI; it’s about whether that use is making them more effective. 

The most overlooked risk in M&A isn’t financial
Brian Goodhart
M&A can accelerate growth, while also introducing risk across every dimension. But one of the most underestimated risks in any transaction is not financial, operational or even legal — it’s cultural.

Finding the right staff fit
Abby Hansen
Hiring is one of the most important decisions you’ll make, and it’s even more critical as a small-business owner or solo practitioner.

MNCPA advocacy: It takes a team
Geno Fragnito, MNCPA director of government relations
Find out about key issues the MNCPA is monitoring at the Capitol. Stay current on legislative news and events with stories, tips and grassroots involvement.

Calling all CPE … credits!
Learn about important news from the Minnesota Board of Accountancy. Monthly topics include rules, CPE requirements, CPA exam information, licensing, and more.

How is a foundation model different from vertical AI?
Mike Godwin
In this regular column, experts from Accordance provide tips for effectively using AI in your workflow.