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Overview

​​Capital credits are a key part of the unique capital structure of electric cooperatives operating under IRS 501(c)(12) requirements. Building on the material covered in Course 975.1, this course helps directors understand not only what capital credits are, but also how to oversee members’ equity. Participants will explore how cooperatives evaluate retirement methods and retirement amounts in light of strategic goals related to equity management, financial strength, and member engagement.

​Key Topics​
  • Understand the relationship between allocation of capital credits and the membership.
  • Select methods to make retirements that result in the desired objective.
  • Understand the communications process around capital credits.
  • Decide which approach to retiring capital credits will maximize the value for the cooperative and its members.
  • Understand the effect of unclaimed capital credits on the balance sheet.
  • Understand the rate and financial issues and implications.
  • Understand key legal guidelines and issues.

CERTIFICATE PROGRAM CREDITS

NRECA – 1 credit
CEU – 0.6 credits​

Requirements/Eligibility​

It is required to take Capital Credits Issues and Decisions (975) previously. It is suggested but not required that participants first take Financial Decision Making (2640).​

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CORE COMPETENCIES
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ROLE-SPECIFIC
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SUPERVISORY, MANAGEMENT AND LEADERSHIP
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