Does the South Dakota v. Wayfair Decision Mean Economic Opportunities for Tribes?

  |  October 9, 2018

In its decision on South Dakota v. Wayfair on June 21, 2018, the U.S. Supreme Court overturned a 1992 precedent that excused out-of-state retailers from collecting and remitting state sales tax when selling products to residents of a state. The seller was only required to collect sales tax if they had a physical presence such as a brick-and-mortar store or an employee within the buyer’s state legal boundaries.

With the recent ruling, physical presence is no longer required for a state to impose a sales tax on sellers, and states stand to collect potentially billions of dollars in sales taxes from remote sellers. While states aim to maximize a potential windfall of new tax revenue, tribes should be exploring the impact on their sales tax collection. Read more. Read More

Social Security Parity for Tribes

  |  September 24, 2018

On September 6, the Senate passed H.R. 6124, the Tribal Social Security Fairness Act of 2018. The bill, which amends Title II of the Social Security Act, was passed by both the House and Senate by unanimous consent in identical form. It was presented to the President on September 12 and signed into law on September 20.

Currently, tribal council members are not allowed to pay into the Social Security program, but state and local government officials are. The Act corrects this by allowing tribal governments to opt in to agreements that provide Social Security coverage (including Old Age, Survivors, and Disability Insurance benefits) to council members. Read more. Read More

NIGC Issues New Guidance on Class III Minimum Internal Control Standards

  |  September 4, 2018

On August 14, the National Indian Gaming Commission (NIGC) announced the approval of non-binding guidance on Class III Minimum Internal Control Standards (MICS).

The NIGC’s Class III MICS were last substantively revised in 2005. In 2006, the D.C. Circuit Court of Appeals ruled that NIGC lacked authority to enforce or promulgate Class III MICS. Since that time, the Class III MICS have remained untouched. Read more. Read More

IRS Subgroup Recommends that IRS Treat Indian Tribal Governments Like States

  |  July 5, 2018

In recommendations released on June 7, 2018, The Indian Tribal Government (ITG) subgroup of the IRS Advisory Committee on Tax Exempt and Government Entities (ACT)* issued support for an amendment affecting Internal Revenue Code (IRC) Section 6103.  The change would allow the IRS and Tribal Governments to enter into taxpayer information sharing agreements in the same way as the IRS does with federal, state, and municipal governments. Read more. Read More

Tribal Leaders, Your Feedback is Critical on Proposed Department of Interior Reorganization

  |  June 21, 2018

On March 13, 2017, President Trump signed Executive Order 13781, calling on Federal agencies to examine ways they could reorganize to improve efficiency, effectiveness, and accountability. In response, Secretary of Interior Ryan Zinke announced his vision to divide the United States into 13 regions and centralize authority for different parts of Interior within those boundaries. The regions would be defined by watersheds and geographic basins, rather than individual states and the current boundaries that now guide Interior’s operations.

The Bureau of Indian Affairs (BIA) regions and functions will be included in this potential reorganization. Read more. Read More

Tribal Retirement Plans: A Free Webinar Series

  |  June 19, 2018

Congratulations! You are now in charge of your tribal organization’s retirement plan. Of course, you want to do the right things to run your plan, but you may need guidance to determine what the right things are.

Please join us for three upcoming webinars that we’ve designed to cover the day-to-day operation of tribal retirement plans. You’ll learn about the many issues that plan providers encounter – and more importantly, how to tackle them. Read more. Read More

New FAF Working Group to Address Financial Reporting for Tribal Governments

  |  June 7, 2018

The Financial Accounting Foundation (FAF) is forming a new and landmark tribal-government working group to address financial reporting issues that have long plagued tribal governments. Existing financial-reporting frameworks and audit opinions do not recognize the unique nature of tribes and their commercial enterprises under their status as sovereign Nations as recognized by the federal government. Read more. Read More

638 Healthcare Transitions: Keys to Success

  |  May 31, 2018

Understanding the 638 transition process is one thing – but what’s it really like to go through one? Here’s your chance to find out.

In a complimentary one-hour webinar, REDW’s 638 transition team and Michael Bird, Former Chairman of the Kewa Pueblo Health Corporation at Kewa Pueblo, will discuss the experience of working together to take control of tribal healthcare. Michael led his community through a successful transition in 2011.

You’ll learn about... Read More