I'll just add that for us at UFA, we have dedicated accountants at an accounting firm who certainly understand cooperatives. But in my farming other life with other cooperatives, some of the accountants who you might have in a local accounting firm, for instance, struggle with some of these interpretations of exactly how cooperatives could be....
It seems to me that it would make sense to just have a distinct set of rules and regulations on identification of a cooperative. It would certainly simplify things for them as well, because I think there are lost opportunities.