JOHN CEDERBERG has been the lead author and faculty member of the Community Bank Tax Workshop since its beginning in 1994. He was a member of the Bank Tax Institute Advisory Board from 1978 through 1991. John is a tax consultant whose practice is to consult with independent accounting and law firms much like the Washington, D. C. tax offices of the national accounting firms consult with their firms’ practice offices. His clients consult with him about a broad spectrum of business tax issues, but the largest single component of his practice involves tax accounting methods, changes of control, S corporation elections and revocations, and other federal and state tax issues encountered by independent CPA and law firms during the course of serving their community bank, thrift, and financial institution holding company clients.