This article presents a number of occurrences and developments in the area of agricultural cooperatives from 1991 until the present. Many of the legal developments that affect cooperatives occur in the tax arena because of the tax treatment afforded cooperatives and their patrons; for this reason, a number of the matters noted are drawn from tax materials.

I. Backup Withholding on Cooperative Patronage

II. Operating on a Cooperative Basis

III. Interest Income as Patronage Sourced

IV. Industry Specialist and Cooperative Audit Hotline

V. Nonqualified Notices of Allocation

VI. Use of Subsidiaries by Cooperatives

VII. Mergers

VIII. Implied Duty of Fair Dealing with Members

IX. Statute Revisions