NAEA章程修正案 &
投票结果

During its September 22 board meeting, NAEA’s 董事会 voted to put forth bylaws amendments. 的 投票 结果 were announced on December 19, 2023. 的 approved changes include the elimination of the 30-hour CE requirement for NAEA membership, dual membership requirement, and the allowance of NAEA to 建立 章. Amendments will take effect September 1, 2024. More information about these changes will be shared in the coming months. 

Review the bylaws amendments:  

IMPORTANT NOTE: 的se amendments are being presented and voted on 分别.

For example: if the amendments to create 章 pass, but the one to remove the dual membership doesn’t, then the bylaws provisions in Article IV that pertain to dual membership will remain. This is why they are being presented by issue with only the items that pertain to that issue amended in the bylaws article presented.

的 proposed changes are not contingent upon one another and the membership can vote to adopt all, 没有一个, or a combination of these amendments. 

A Special Message From NAEA President Leachmoore, EA

View NAEA章程修正案 Sample Ballot

附例修订常见问题

View the updated 常见问题解答s on NAEA’s Bylaws Amendments on the slideshow below.

附例修订及常见问题
NAEA章节PPT
NAEA附属公司PPT

Proposed Chapter and Affiliate Structures

了解更多, please review the following presentations outlining the proposed new chapter and the affiliate structures. Please note: these are in draft form and may be subject to change based on member feedback, 新兴的信息, and outcomes of board decisions.

Timeline of Proposed Changes

治理 + Bylaws Changes Timeline (Website)

Frequently Asked Questions

Will there be any continuing education requirements for NAEA members?

NAEA members who are active enrolled agents will still have to meet the IRS continuing education requirements. 他们仍然会 需要 得到 72小时 of CE every three years, with a minimum of 16 hours per year, and two credits of ethics each year.  

Why is the NAEA Component Structure Task Force proposing changes to the NAEA and affiliates model?

  • 的 current affiliate structure is not working in many areas.  
  • It’s been difficult to recruit new volunteer leaders, an essential part of the current affiliate structure.  
  • Member engagement, member services, and member value vary widely among the state affiliates.  
  • We need to adapt to the changing needs and interests of our members.  
  • People want choices and options that best meet their needs. 的y don’t want to pay for something that is not providing value or is not of interest to them.  
  • Member numbers have been steadily falling for many years, and we need to remove the barriers to entry for membership in the states and NAEA.  
  • Additional engagement opportunities for members who don’t live in active, affiliated geographies.  

What is a state affiliate?

  • State affiliates will continue to operate as they do now, but NAEA members will no longer 需要 to be a member of a state affiliate unless they choose to do so. State affiliates may need to undergo bylaws changes to remove the dual membership requirement in their bylaws as well. A state affiliate will maintain its separate incorporation and continues to be bound by all nonprofit laws and reporting regulations.State affiliates will also continue to maintain a chartered relationship with NAEA and will continue to work with NAEA to support all members. 的 state affiliate would be responsible for all 行政 and operational functions.

什么是章节??

  • An affiliate would dissolve their current incorporation and become a component of NAEA. This eliminates the need for a separate governance structure.  
  • 的re will be no separate chapter dues.
  • 的 chapter is funded by the affiliate’s reserves, 事件净利, and the annual NAEA budget.
  • 的re would be no dual membership, but a member would be a member of the chapter based on geographic region unless the member opts into a different chapter.  
  • NAEA would provide all operational, 行政, and support services so state/local efforts could be focused on member engagement and member services. Committees, programming, and engagement would be led by local volunteers and supported by NAEA.
  • 的 chapter will not need bylaws or a board of directors. A local leadership committee or project/special interest group committees would drive member engagement.  
  • 的 chapter would not need to maintain IRS CE approval, 一个网站, 一个数据库, marketing/communications software, or 需要 to file tax returns.  

What is a special interest group (SIG)?

  • Virtual ‘meeting place’ for members on a particular topic (e.g., digital assets, energy credits, new EAs to the profession)  
  • SIGs do not have to be in a geographic region; they can span the whole NAEA membership.  

Will there be a dues increase for all members?

  • 的re will be no increase in the first year beyond the regular annual increase. 的re could be possible nominal increases needed in the future to support additional member programs and activities. Dues are determined each year by the NAEA 董事会 through the annual budget process.

Background

We strive to create an NAEA structure such that all members receive more services, 更有效地, and with more engagement than the current structure can deliver. After years of declining membership, NAEA’s 董事会 created the Component Structure Task Force in 2022 to:   

  • Identify if there are structural or governance issues contributing to membership losses.  
  • Evaluate NAEA’s membership requirements to identify potential barriers to entry and membership retention risks.  
  • Explore and recommend potential governance models to encourage membership growth and improve member service and engagement on all levels, as well as provide a sustainable model for long-term growth.  
  • Find ways to serve members in unaffiliated states or foreign countries.  

 的 Task Force has identified these barriers to entry and retention risks:

  • 的 annual 30-hour CE requirement to maintain NAEA membership.  
  • 的 dual membership requirement between NAEA and the state affiliates.  
  • 的 inconsistencies in member service and engagement at the state and local levels.  

 What recommendations were presented to the board?  

  • 的 elimination of the annual 30-hour CE requirement.
  • Removing the dual NAEA/state membership requirement.
  • A three-pronged approach to a structural change to address the various needs of all affiliated and unaffiliated members:
    • Support independent affiliates.
    • 建立NAEA分会.
    • Create special interest or geographic groups (SIG) as new communities of NAEA.

5月19日, 2023年的会议, the board voted to send these proposed amendments to the bylaws and governance committee. 的se amendments were approved to be sent to the members at the Sept. 22, 2023 董事会 meeting.

Component Structure Task Force

椅子: Gary Anspach, EA 

 副主席: David Tolleth, EA 

 成员 

Terry Durkin, EA
Lonnie Gary, EA
Lynn Jacobs, EA
Bob Kerr, EA
Michelle Lonsway, EA
Jill Ping, EA

加入讨论

我们创造了一个新的 discussion thread on the NAEA Member Web Board to provide a place for members to share feedback, 问问题, and converse about the proposed bylaws changes.  我们也有 scheduled a series of town hall meetings for you to learn more about why these changes are being recommended and how this will impact your membership.