Rural Utility Cooperative Law Blog

In a recent ruling, the Service addressed a telecom cooperative that divested its cellular business to focus on broadband services. It had transacted business through a partnership that was partially owned by various consolidated subsidiaries. Through the years, it had
Read Cooperative Taxation: telecom coop divests cellular
The IRS issued proposed regulations and frequently asked questions addressing the elective payment option and transfer option for certain clean energy credits, including I.R.C. Section 48. Elective Payment Option: The IRS summarized the proposed regulation for the elective payment option
Read IRS issues proposed regulations for clean
RUS recently made minor modifications to a final rule with regulations it previously adopted to implement the 2018 Farm Bill. The modifications clarify the regulations to indicate the RUS mapping tool will include information from applications for broadband funding. 88
Read RUS modifies final rule concerning retail
RUS finalized ratio requirements for electric borrowers, which we discussed in a prior post.  Click here for the prior post. View other posts about: The rule is effective May 1, 2023. The Rural Utilities Service (RUS), a Rural Development (RD) agency of the United States Department of Agriculture
Read RUS finalizes ratio requirements for electric
In advising cooperatives, C&A Attorney David Cook relies on the attorney-client privilege to protect communications with clients from disclosure to courts, tax authorities, and others. The attorney-client privilege is fundamental to ensuring clients (cooperatives) receive relevant, timely, and helpful tax
Read Cooperative Tax Advice and the Attorney-Client
The RUS updated its Rural eConnectivity Program rules on January 30, 2023. Here is a summary from the Federal Register: 1. The definition of non-funded service area (NFSA) was updated in § 1740.2 to include telecommunications as well as broadband as a type of service.
Read RUS Updates Rural eConnectivity Program
The Rural Utilities Service has issued a final rule to amend its regulations for Electric and Telecommunications Standards affecting the following: Specifications for Materials and Equipment and Construction Specification for Wood Poles, Stubs, and Anchor Logs Specification for Wood Crossarms,
Read RUS Amends Standards for Timber Products
C&A attorney, David Cook, recently spoke to a group of directors of telephone cooperatives about legal risks and privacy concerns.  The telephone and telecommunication utilities hailed from several states to North Carolina for the conference.  The presentation covered topics related
Read Telephone Cooperative Directors: Legal Risks and
Earlier this year, the U.S. Supreme Court addressed an outstanding question in the Telephone Consumer Protection Act.  The court clarified the extent of the devices to which the TCPA applies. In summary, the Supreme Court ruled: The question before the
Read Supreme Court Addresses Telephone Consumer Protection
The Rural Utilities Service recently amended its regulations for electric borrowers.  These amendments affect the loan application requirements, approvals of work plans, contract bidding and approval procedures, system operation and maintenance reviews, long-range engineering, and system-design procedures. Here is a
Read RUS Amends Several Regulations for Electric