Record of attendance is kept and transmitted upon request to any jurisdiction having mandatory CLE/CPE.

Sponsor certifies that this activity has been approved for 10.0 hours of CLE credit, including two hours for the State of Nebraska. Course No. 197773.

This course is an accredited program under the regulations of the Iowa Supreme Court Commission on Continuing Legal Education. It is planned that this program will provide a maximum of 10.0 hours of regular credit toward the mandatory continuing legal education requirements under the Iowa rule, including two hours of ethic credit. Course No. 352470.

The course has been approved by the Nebraska Board of Public Accountancy for 12.0 hours credit, including 2 hours of ethics. Course No. 20-194