Insight in Indian Country Podcast

Trusted Expertise to Serve Tribal Nations | REDW National Tribal Practice

Episode 53 – How 105(l) Leases Are Transforming in Indian Country with Geoff Strommer

The 105(l) lease program has become one of the most transformative funding mechanisms available to Tribal Nations—but it’s widely misunderstood. This episode, REDW National Tribal Practice Leader Wes Benally sits down with Geoff Strommer, partner at Hobbs Straus Dean Walker, to demystify this critical provision of the Indian Self-Determination Act.

Despite the name, 105(l) “leases” aren’t leases at all in the traditional sense—they’re funding agreements that enable Tribes to receive resources for maintaining, repairing, and even constructing healthcare and administrative facilities. Geoff, who litigated the landmark Maniilaq cases that established Tribes’ rights to fully funded 105(l) agreements, shares the fascinating journey from dormant statutory provision to nearly $1 billion in total lease value across Indian Country.

Learn about the three compensation methodologies, how Tribes are using projected 105(l) revenue to finance major new construction projects, and what barriers (and opportunities) exist in this evolving landscape.

Chapters

00:00 – Introduction and Geoff’s Background in Tribal Law
02:44 – What Are 105(l) Leases? Breaking Down the Basics
06:46 – The Landmark Maniilaq Litigation Cases
16:19 – Establishing Mandatory Lease Requirements
17:15 – Three Compensation Methodologies Explained
24:34 – Barriers and Negotiation Issues
28:44 – Congressional Appropriations and Future Sustainability
31:31 – Looking Forward: Financing New Facilities

Takeaways

105(l) leases are funding agreements, not traditional leases—the federal government transfers funds to Tribes for facility maintenance and operations
The Maniilaq litigation established that 105(l) leases are mandatory, not discretionary, and must be fully funded
Three compensation methodologies exist: fair market appraisal, hybrid appraisal, and cost reimbursement
Nearly $1 billion in total 105(l) lease value has been achieved across Indian Country in recent years
Tribes are now using projected 105(l) revenue streams to finance new construction projects, transforming the facilities landscape

From Legal Right to Financial Reality

Geoff and his team at Hobbs Straus Dean Walker establish the legal framework for 105(l) leases—REDW helps you put that framework into action. Our 638 Healthcare Transition Support team guides Tribes through self-governance transitions, while our Advisory & Accounting specialists help you document costs, prepare lease proposals, and build financial packages that leverage 105(l) revenue streams for new facility construction. Ready to turn 105(l) opportunities into reality?

Reach out to learn how we can help you maximize available resources.

Connect with a trusted advisor

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs.

Meet Your Host

Wesley Ryan Benally, CPA

REDW Principal and National Tribal Practice Leader

As the leader of REDW’s National Tribal Practice, Wes is committed to improving financial literacy throughout Indian Country and hosts the Insight in Indian Country Podcast. He oversees audits of a wide range for Native American communities, state and local government agencies, and non-profits nationwide, is a member of the Arizona State Board of Accountancy’s Peer Review Oversight Advisory Committee, and serves as an instructor with Arizona State University’s American Indian Policy Institute. In addition, as a Board member for a tribal gaming entity that operates in two states, Wes keeps up with regulatory issues important to tribal gaming operations. Wes is an enrolled member of the Navajo Nation.

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