Effective Tax Strategies for. Tribal Business Entities
|
|
- Jordan Dickerson
- 6 years ago
- Views:
Transcription
1 Rob Roy Smith from Speaker 11: 1 Effective Tax Strategies for Establishing Tribal Business Entities Rob Roy Smith Suite 1501, 601 Union Street Seattle, WA (206) (206) (fax) rrs@aterwynne.com Available Forms for Tribal Business Entity Development Tribal Government Enterprises Section 17 Corporations Tribally-Chartered Tribal Corporations State-Chartered Tribal Corporations Tribal Limited Liability Companies Non-profit Organizations
2 Rob Roy Smith from Speaker 11: 2 Tribal Government Enterprise Subordinate governmental entity created by the tribal government pursuant to the tribe s constitution and inherent sovereign powers Cloaked with the same privileges and immunities of the Indian tribe Will not be subject to federal income tax or state taxes imposed directly on business operating within Indian lands Section 17 Corporations Corporate powers may include: power to borrow money, encumber its assets (including land), sue and be sued, and waive its sovereign immunity Corporate charter will describe how autonomous the corporation will be from tribal governmental control Section 17 corporation has the same tax status t as the Indian tribe and is not taxable on income from activities carried on within or outside the reservation
3 Rob Roy Smith from Speaker 11: 3 Tribally-Chartered Tribal Corporations Tribally-owned corporations under tribal law Any legal benefits? Tribes already enjoy sovereign immunity and do not need the limited liability protection from a corporate shareholder suit provided by incorporation Advantage of corporate perpetual existence is irrelevant because, unless specifically terminated by Congress, tribes have perpetual existence Federal tax status uncertain State-Chartered Tribal Corporations A tribal corporation organized under state law does not have the same tax status as the tribe for federal tax purposes and is subject to federal income tax on any income earned regardless of the location of the business activities All state laws apply; in Washington, certain state taxes inapplicable if: (1) 51% or more of the corporation is owned by enrolled members of an Indian tribe and (2) business activities take place within Indian lands
4 Rob Roy Smith from Speaker 11: 4 State-Chartered Corporations (Continued) General rule: A tribe that is a partner in a partnership is not subject to Federal income tax EXCEPTION: a tribally-owned state chartered corporation that is a partner will be subject to Federal income tax on its distributive share of partnership income Tribal LLCs A single-member LLC may choose between tax treatment as a corporation or as a disregarded entity, which essentially allows the LLC to be treated and taxed as a sole proprietorship, branch, or division of the owner. Since tribes are exempt from federal income tax, where a tribe is the single owner of an LLC, it would similarly be exempt from federal income tax laws regardless of whether it was created under state or tribal law. Are there practical benefits?
5 Rob Roy Smith from Speaker 11: 5 Non-Profit Organizations Section 501(c)(3) Creature of state law Must be approved by IRS Subject to certain annual reporting Tax-Deductible Donations for any charitable purpose Section 7871 Tribal government, or an integral part of tribal government, as defined by IRS Legally, no reporting requirements Limited to contributions for public purposes Rules Review Tribal Enterprise: any income earned, regardless of the location of the business activities that produced the income, is not subject to federal income tax Section 17 Corporation: any income earned, regardless of the location of the business activities that produced the income, is not subject to federal income tax State Chartered Corporation: any income earned, regardless of the location of the business activities that produced the income, is subject to federal income tax and state laws
6 Rob Roy Smith from Speaker 11: 6 For more information: Rob Roy Smith rrs@aterwynne.com
1. Corporate Identity and Status
SKOKOMISH INDIAN TRIBAL ENTERPRISES ORDINANCE AND CORPORATE CHARTER Adopted by Resolution No. 00 80 (October 9, 2000) Section 4.01.011(b) Repealed by Resolution No. 06 58 (May 17, 2006) TABLE OF CONTENTS
More informationSnoqualmie Indian Tribe Education Department Adult Educational Enrichment Activities Benefit Application Packet Cover Page
Snoqualmie Indian Tribe Education Department Cover Page Purpose: The Adult Educational Enrichment Activities Benefit was developed to help adults with the costs of continuing education and educational
More informationFLANDREAU SANTEE SIOUX TRIBE LAW AND ORDER CODE TITLE 27 LIMITED LIABILITY COMPANY CODE
FLANDREAU SANTEE SIOUX TRIBE LAW AND ORDER CODE TITLE 27 LIMITED LIABILITY COMPANY CODE TABLE OF CONTENTS CHAPTER 1 GENERAL PROVISIONS... 4 Section 1.1 Short Title.... 4 Section 1.2 Authority; Purposes;
More informationSpokane Tribal Employment Rights Office PO Box 100 Wellpinit WA Clyde McCoy, Director (509) / Fax (509)
Spokane Tribal Employment Rights Office PO Box 100 Wellpinit WA 99040 Clyde McCoy, Director (509) 458-6529 / Fax (509) 458-6556 APPLICATION / REGISTRATION FOR CONTRACTORS LICENSE NOTICE: All items listed
More informationLIMITED LIABILITY COMPANY CODE (As adopted January 13, 2010) SUMMARY OF CONTENTS. 1. TABLE OF REVISIONS ii. 2. TABLE OF CONTENTS iii
TITLE 11B TITLE 11B LIMITED LIABILITY COMPANY CODE (As adopted January 13, 2010) SUMMARY OF CONTENTS SECTION ARTICLE-PAGE 1. TABLE OF REVISIONS ii 2. TABLE OF CONTENTS iii 3. ARTICLE 1: GENERAL PROVISIONS
More informationFrequently Asked Questions about the W-2 Reporting Requirement
Frequently Asked Questions about the W-2 Reporting Requirement Updated June 2018 Employers must include the value of employer-sponsored group health coverage on their employees W-2s. However, employers
More informationConsiderations for American Indians in the Health Insurance Exchange. Thursday, September 27, 2012
Considerations for American Indians in the Health Insurance Exchange Thursday, September 27, 2012 Foundations of American Indian Health Care Policy United States Constitution Treaties Laws Executive Orders
More informationTITLE 36 CLIFF CASTLE CASINO BUSINESS CODE
TITLE 36 CLIFF CASTLE CASINO BUSINESS CODE Section 101. PURPOSE... 1 Section 201. DEFINITIONS... 1 Section 301. ESTABLISHMENT... 1 Section 302. COUNCIL DELEGATED POWERS TO CCC... 2 Section 303. FINANCIAL
More information-2- Instructions for Form W-8EXP (Rev )
disposition of any interest in a controlled commercial entity), and income received by a controlled commercial entity, do not qualify for exemption from tax under section 892 or exemption from withholding
More informationPost Office Box 365. ~ 'i O"'E/~A N~1\O~ RESOLUTION B. GRANT OF SECOND AMENDED CORPORATE CHARTER TO ONEmA SEVEN GENERATIONS CORPORATION
Oneida Tribe of Indians Post Office Box 365 of Wisconsin,.'.'- u..v-. I~ScJiw~'~ - ""'t~()(,-.h~ '~~ C/ ~ 'i JJJL Phone: (414) 869-2214 Oneida, Wi 54155 Oneidas bringing several hundred bags of corn to
More informationChoosing a Form of Business Ownership
Chapter 4 Choosing a Form of Business Ownership 1 Describe the advantages and disadvantages of sole proprietorships. 2 Explain the different types of partners and the importance of partnership agreements.
More informationAlert American Indian Law
Alert American Indian Law October 2018 Competitive Advantages of Doing Business with Native American Tribes & Tribal Corporations In an expanding global economy, investors are looking for competitive advantages
More informationSeptember 24, John Dossett, General Counsel National Congress of American Indians
September 24, 2012 John Dossett, General Counsel National Congress of American Indians 1. IRS Taxation of General Welfare Programs Provided by Tribal Governments 2. Tribal Tax Exempt Bond Financing 3.
More informationIRS Definition of a Business. A business is where goods and services are exchanged for money
Business Structures IRS Definition of a Business A business is where goods and services are exchanged for money Business Structure Importance Choosing the proper legal organizational structure for a business
More informationTITLE 26. Limited Liability Company Code. Chapter General Provisions
TITLE 26 Limited Liability Company Code Chapter 26.01 General Provisions 26.01.01 Short Title...1 26.01.02 Authority...1 26.01.03 Scope...1 26.01.04 Purpose and Construction...1 26.01.05 Definitions...2
More informationKIVA Institute, LLC Training Agenda. The Indian Self-Determination Act: Law & Administration
KIVA Institute, LLC Training Agenda Day 1: 9:00 a.m. Module 1 Evolution of Federal Indian Law and Policy Pub. L. 93-638, the Indian Self-Determination & Education Assistance Act is about Tribal Sovereignty.
More informationSnoqualmie Indian Tribe Traditional Culture and Recreation Application
Purpose: The Benefit was developed to encourage participation in traditional culture recreation activities amongst its Tribal members. The Snoqualmie Indian Tribe aims to equally assist Snoqualmie Tribal
More informationEconomic Development Enterprise Pokagon Band of Potawatomi
Economic Development Enterprise Pokagon Band of Potawatomi Mno-Bmadsen Charter Mno-Bmadsen was chartered in 2007 as a wholly owned unincorporated instrumentality of the Pokagon Band of Potawatomi. Mno-Bmadsen
More informationKALISPEL GOLF AND COUNTRY CLUB MEMBERSHIP AGREEMENT I. MEMBERSHIP CATEGORIES, PRIVILEGES, AND PRICING
KALISPEL GOLF AND COUNTRY CLUB MEMBERSHIP AGREEMENT This Membership Agreement, including the Club Rules and Code of Conduct, and Complaint Procedures describes the rights and obligations of the undersigned
More informationTribal Sovereignty and Lending in Indian Country
Tribal Sovereignty and Lending in Indian Country by Lynn Slade Walter Stern Tim Van Valen Bill Scott Duane Brown Meg Meister Modrall, Sperling, Roehl, Harris & Sisk, P.A. with Lee Bergen Nordhaus, Haltom,
More informationHO-CHUNK NATION CODE (HCC) TITLE 5 BUSINESS AND FINANCE CODE SECTION 2 BUSINESS CORPORATION ORDINANCE ENACTED BY LEGISLATURE: OCTOBER 4, 2005
HO-CHUNK NATION CODE (HCC) TITLE 5 BUSINESS AND FINANCE CODE SECTION 2 BUSINESS CORPORATION ORDINANCE ENACTED BY LEGISLATURE: OCTOBER 4, 2005 CITE AS: 5 HCC 2 This Ordinance supersedes the Ho-Chunk Nation
More informationWhat can the European Captive Industry Learn from the U.S.?
What can the European Captive Industry Learn from the U.S.? Captive Live UK London, 23 January 2015 Steve Kinion Director, Delaware Insurance Department Delaware is the 3 rd Largest U.S. Captive Domicile
More informationDRAFT. Exhibit [X]: MCO Indian Addendum. 1. Purpose of Addendum; Supersession.
Exhibit [X]: MCO Indian Addendum 1. Purpose of Addendum; Supersession. This Addendum is intended to become part of any written agreement between the Managed Care Organization (as identified in the signature
More informationCOQUILLE INDIAN TRIBAL CODE
COQUILLE INDIAN TRIBAL CODE Chapter 225 Part 1 General Governmental Affairs Excise Tax Ordinance Page-1 Table of Contents COQUILLE INDIAN TRIBAL CODE...1 Chapter 225..1 Excise Tax Er ror! Bookmark not
More informationTITLE 5 REGULATORY PROVISIONS CHAPTER 5-10 TRIBAL ELDERS PENSION AND TRIBAL ELDERS SUPPLEMENTAL SECURITY INCOME PROGRAM
5-10-1 Purpose TITLE 5 REGULATORY PROVISIONS CHAPTER 5-10 TRIBAL ELDERS PENSION AND TRIBAL ELDERS SUPPLEMENTAL SECURITY INCOME PROGRAM The purpose of this Code is to establish a Confederated Tribes of
More informationNative American Finance Officers Association
Native American Finance Officers Association Growing tribal economies. Strengthening tribal finance. 1101 30th Street, NW, Suite 500 Washington, DC December 19, 2018 Mr. Scott Dindwiddle Office of the
More informationAlaska Employer Registration Form
Alaska Department of Labor and Workforce Development Division of Employment and Training Services Juneau Registration 1111 W. 8 th St., Room 201 (907) 465-2757 Fax (907) 465-2374 Anchorage Office 3301
More informationCatawba Indian Nation
Catawba Indian Nation Tax and Investment Benefit Survey: An Overview of Tax Advantages Available to the Catawba Nation and its Business Partners February 1, 2016 Tax and Investment Benefit Survey An Overview
More informationForm W-2 Reporting Requirements
Brought to you by The Ward Agency Form W-2 Reporting Requirements The Affordable Care Act (ACA) requires employers to report the aggregate cost of employer-sponsored group health plan coverage on their
More informationTHE TEXAS SERIES LIMITED LIABILITY COMPANY
THE TEXAS SERIES LIMITED LIABILITY COMPANY STARR LAW FIRM, P.C. Attorneys and Counselors at Law P.O. Box 261034 Plano, Texas 75026-1034 972.633.2588 Fax 972.767-4932 E-mail: bert@starrlawfirm.com www.starrlawfirm.com
More informationStrategies for the Successful Design and Management of a Tribal 401(k) National Indian Gaming Convention April 2011
Strategies for the Successful Design and Management of a Tribal 401(k) National Indian Gaming Convention April 2011 What we re going to talk about today Government or ERISA Plan? Why do we care? How do
More informationAn In-Depth Look at the FBAR (and other foreign account reporting requirements)
An In-Depth Look at the FBAR (and other foreign account reporting requirements) Pacific Tax Institute November 8, 2011 Bell Harbor International Conference Center Seattle, Washington Amy P. Jetel Schurig
More informationUnited States. Jeffrey B Samuels, Pam Campbell, Masiho Yuasa Paul Weiss, Rifkind, Wharton & Garrison LLP
Jeffrey B Samuels, Pam Campbell, Masiho Yuasa Paul Weiss, Rifkind, Wharton & Garrison LLP 1. Introduction Real estate investment trusts (REITs) were first introduced in 1960, when the Internal Revenue
More informationFederal Income Taxation of Indian Tribes and Members
Order Code RL34220 Federal Income Taxation of Indian Tribes and Members October 26, 2007 Yule Kim Law Clerk American Law Division Federal Income Taxation of Indian Tribes and Members Summary Generally,
More informationInstructions for Schedule R (Form 990) Related Organizations and Unrelated Partnerships
2008 Instructions for Schedule R (Form 990) and Unrelated Partnerships Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Part
More informationREQUEST FOR PROPOSALS FOR MARKETING AND ADVERTISING SERVICES AMERIND RISK MANAGEMENT CORPORATION
REQUEST FOR PROPOSALS FOR MARKETING AND ADVERTISING SERVICES AMERIND RISK MANAGEMENT CORPORATION PURPOSE The purpose of this Request for Proposals ( RFP ) is for AMERIND Risk Management Corporation ( AMERIND
More informationSUSANVILLE INDIAN RANCHERIA BILLING, RECOVERY AND COLLECTIONS POLICY
SUSANVILLE INDIAN RANCHERIA BILLING, RECOVERY AND COLLECTIONS POLICY PURPOSE: To provide for efficient billing, third-party recovery and repayment of unpaid debts to the, including health care services
More informationCentral Council of the Tlingit and Haida Indian Tribes of Alaska
Report of Independent Auditors and Primary Government Financial Statements with Supplementary Information for Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
More informationConnecticut Small Group Application OHI
Connecticut Small Group Application OHI Mailing Address: I. GENERAL INFORMATION 1. Full legal name of company: 2. Address of company: (Street Address City, State, ZIP Code *Please - Do not use a PO Box.)
More informationGROUP HEALTH COOPERATIVE AND SUBSIDIARIES. Consolidated Financial Statements. December 31, 2014 and (With Independent Auditors Report Thereon)
Consolidated Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page(s) Independent Auditors Report 1 Consolidated Financial Statements: Consolidated Balance Sheets 2 3 Consolidated
More informationGROUP HEALTH COOPERATIVE AND SUBSIDIARIES. Consolidated Financial Statements. Federal OMB Circular A-133 Reports. Year ended December 31, 2014
Consolidated Financial Statements Federal OMB Circular A-133 Reports Year ended December 31, 2014 (With Independent Auditors Reports Thereon) Table of Contents Page(s) Independent Auditors Report 1-2 Consolidated
More informationFlexible Spending and Premium Cafeteria Plan Summary Plan Description And Plan Document
Flexible Spending and Premium Cafeteria Plan Summary Plan Description And Plan Document 7670-02-411309 Revised 01-01-2016 BENEFITS ADMINISTERED BY Table of Contents INTRODUCTION... 1 PLAN INFORMATION...
More information(1-50) NEW SMALL GROUP CHECKLIST
(1-50) NEW SMALL GROUP CHECKLIST Due date for application No later than 5:00 pm (Pacific Time) on the 20th of the month prior to the intended effective date of coverage, all required enrollment material
More informationThe Key To Asset Protection
Understanding Legal Tools: Asset Definitions The Key To High Risk Asset: Safe Asset: Can Create a Lawsuit Cannot Create a Lawsuit Speaker: Sponsored by: Inside Asset: Everything owned in One Entity Dan
More informationALI-ABA Course of Study Representing the Growing Business: Tax, Corporate, Securities, and Accounting Issues
165 ALI-ABA Course of Study Representing the Growing Business: Tax, Corporate, Securities, and Accounting Issues February 21-23, 2008 Pasadena, California Federal Income Tax Considerations in the Choice
More informationUNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND
UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND GLOBAL DIRECT SALES, LLC, PENOBSCOT ) INDIAN NATION, CHRISTOPHER RUSSELL ) and RYAN HILL, ) Case No.: 8:08-cv-02468 ) Plaintiffs, ) ) -v- ) ) AARON
More informationTribal Employment Rights Office Confederated Tribes of the Warm Springs Indian Reservation Oregon Department of Transportation Compliance Agreement
Tribal Employment Rights Office Confederated Tribes of the Warm Springs Indian Reservation Oregon Department of Transportation Compliance Agreement Project Name: Contractor: The CTWS Tribal Employment
More informationHelping businesses and individuals alike build and retain wealth for generations to come, one solution at a time.
Helping businesses and individuals alike build and retain wealth for generations to come, one solution at a time. Enter Business Structures in search window Click on IRS Business Structures IRS Instructions
More informationWashington Federal Announces Increase in Quarterly Earnings Per Share of 18% and Completes Acquisition of 51 Branches
Tuesday January 14, 2014 FOR IMMEDIATE RELEASE Washington Federal Announces Increase in Quarterly Earnings Per Share of 18% and Completes Acquisition of 51 Branches SEATTLE, WASHINGTON Washington Federal,
More informationNATIVE AMERICAN HOUSING SECURITY INSTRUMENT RIDER FOR LEASEHOLDS
NATIVE AMERICAN HOUSING SECURITY INSTRUMENT RIDER FOR LEASEHOLDS THE SECURITY INSTRUMENT, AS AMENDED BY THIS RIDER, ENCUMBERS (OR ATTACHES TO) YOUR LEASEHOLD INTEREST ON INDIAN TRUST LAND OR RESTRICTED
More informationBOYS & GIRLS CLUBS OF GREATER SCOTTSDALE, INC. AND SUBSIDIARY AND BOYS & GIRLS CLUBS OF GREATER SCOTTSDALE FOUNDATION
BOYS & GIRLS CLUBS OF GREATER SCOTTSDALE, INC. SUBSIDIARY BOYS & GIRLS CLUBS OF GREATER SCOTTSDALE FOUNDATION COMBINED FINANCIAL STATEMENTS ADDITIONAL INFORMATION BOYS & GIRLS CLUBS OF GREATER SCOTTSDALE,
More informationInstructions for Schedule R (Form 990)
2010 Instructions for Schedule R (Form 990) Related Organizations and Unrelated Partnerships Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless
More informationInstructions for Schedule R (Form 990)
2013 Instructions for Schedule R (Form 990) Related Organizations and Unrelated Partnerships Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest
More informationTax-Exempt Organization Restructurings Made Easier
Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Tax-Exempt Organization Restructurings Made
More informationFlorida Department of Revenue Tax Information Publication. TIP 01BER-04 Date Issued: Oct 03, 2001 EXEMPTIONS FROM THE COMMUNICATIONS SERVICES TAX
Florida Department of Revenue Tax Information Publication TIP 01BER-04 Date Issued: Oct 03, 2001 EXEMPTIONS FROM THE COMMUNICATIONS SERVICES TAX Beginning October 1, 2001, communications services, such
More informationThe Basics BUSINESS ENTITIES. (Organizing the Farm Business)
The Basics of BUSINESS ENTITIES (Organizing the Farm Business) Forms of BUSINESS ENTITIES Sole Proprietorship Partnership (Limited and General) Business Corporation (C, and Sub-S) Limited Liability Company
More informationJefferies Group LLC U.S.$2,000,000,000 Euro Medium Term Note Programme
SUPPLEMENT Jefferies Group LLC U.S.$2,000,000,000 Euro Medium Term Note Programme This First Supplement dated 21 June 2017 (this Supplement ) to the Base Prospectus dated 28 April 2017 (the Base Prospectus
More informationWashington Federal Announces Quarterly Earnings per Share Increase of 12%
Tuesday April 15, 2014 FOR IMMEDIATE RELEASE Washington Federal Announces Quarterly Earnings per Share Increase of 12% SEATTLE, WASHINGTON Washington Federal, Inc. (Nasdaq: WAFD), parent company of Washington
More informationALI-ABA Topical Courses Employee Benefits Law and Practice Update: Spring 2010 May 5, 2010 Video Webcast
97 ALI-ABA Topical Courses Employee Benefits Law and Practice Update: Spring 2010 May 5, 2010 Video Webcast Retirement Plan Issues in Dealing with Employees on Active Military Duty By Pamela D. Perdue
More informationThe Tribal Domicile of the Delaware Tribe of Indians
The Tribal Domicile of the Delaware Tribe of Indians Tim Houseberg, Insurance Commissioner 918 822 2311 Tim@TheTribalDomicile.com Charlie Cheek, Registrar 918 798 5559 Charlie@TheTribalDomicile.com 1 info@thetribaldomicile.com
More information! 13.1 defines a 403(b) plan and provides a technical overview and historical background of 403(b) plans.
IRM 7.7.1 Employee Plans Examination Guidelines Handbook Chapter 13 403(b) PLANS 13.1 Overview (1) Guidance is provided on how to examine a plan described in Internal Revenue Code plan"). 403(b) (a "403(b)!
More informationTRIBAL TAX ISSUES FOR TAX REFORM
TRIBAL TAX ISSUES FOR TAX REFORM April 24, 2017 GENERAL WELFARE EXCLUSION ACT Codified Tribal General Welfare Doctrine Establishes Tribal Advisory Committee Ron Allen, Jamestown S'Klallam Tribe Sharon
More informationIRAs. Gifting IRA Funds to the Church. Questions & Answers
IRAs Gifting IRA Funds to the Church Questions & Answers Purpose The purpose of this brochure is to explain a new charitable contribution federal income tax law which allows certain IRA accountholders
More informationConnecticut Small Group Application OHI Oxford Health Insurance, Inc. Mailing Address:
Freedom Plan PPO Oxford HSA PPO Freedom Plan Value Option Oxford Smart HSA Connecticut Small Group Application OHI Oxford Health Insurance, Inc. Mailing Address: I. GENERAL INFORMATION 1. Full legal name
More informationShoreline Neighborhood Association Presentation. City of Shoreline, Washington March 19, 2008
Shoreline Neighborhood Association Presentation City of Shoreline, Washington March 19, 2008 Susan Schalla, Attorney Davis Wright Tremaine LLP 1201 Third Avenue, Suite 2200 Seattle, WA 98101 (206) 757-7700
More informationTRIBAL WORKERS COMPENSATION APPLICATION. NOTE: All questions must be answered in order to obtain quote EMPLOYER INFORMATION
NOTE: All questions must be answered in order to obtain quote EMPLOYER INFORMATION Name of Entity Mailing Address Physical Location (if more than one, refer to page 2) City, State, Zip Code City, State,
More informationREQUIRED MINIMUM DISTRIBUTION (RMD) GUIDE. All you need to know about your RMD
REQUIRED MINIMUM DISTRIBUTION (RMD) GUIDE All you need to know about your RMD You have recently learned that, in accordance with federal tax law, you must start taking an annual minimum withdrawal from
More informationLLC or Corporation? 8 th Edition. Anthony Mancuso
LLC or Corporation? 8 th Edition Anthony Mancuso Chapter 1 Business Entity Basics... 1 Learning Objectives... 1 Introduction... 1 Why Your Choice of Entity Matters... 1 Sole Proprietorships... 2 Number
More informationToday s webinar will begin shortly. We are waiting for attendees to log on.
Today s webinar will begin shortly. We are waiting for attendees to log on. Presented by: Jeff Smith Phone: (440) 838-8800 Email: jdsmith@ Please remember, employment law compliance depends on multiple
More informationNOTE: ONLY FULLY COMPLETED ORIGINAL APPLICATIONS INCLUDING ALL ADDITIONAL INFORMATION REQUESTED WILL BE CONSIDERED.
Tribal Employment Rights Commission Poarch Band of Creek Indians 5811 Jack Springs Road Atmore, Alabama 36502 Location: 3480 Highway 21 Phone: (251) 368-0606 Ext. 07 Fax: (251) 368-9312 TRIBAL EMPLOYMENT
More informationCOLLIERS INTERNATIONAL USA, LLC And Affiliated Employers 401(K) Plan NOTICE OF DISTRIBUTION ELECTION
COLLIERS INTERNATIONAL USA, LLC And Affiliated Employers 401(K) Plan NOTICE OF DISTRIBUTION ELECTION To: (Participant) Date: As a terminated participant in the Colliers International USA, LLC and Affiliated
More informationGROUP HEALTH COOPERATIVE AND SUBSIDIARIES. Consolidated Financial Statements. Federal Uniform Guidance Reports
Consolidated Financial Statements Federal Uniform Guidance Reports Year ended December 31, 2016 (Restated) (With Independent Auditors Reports Thereon) Table of Contents Page(s) Independent Auditors Report
More informationa guide to forming your business
a guide to forming your business table of contents entity descriptions, advantages & disadvantages... 2 sole proprietorship.... 2 general partnership................................. 2 limited partnership...3
More informationREQUEST FOR PROPOSALS FOR EVENT PLANNING, MANAGEMENT AND EXECUTION AMERIND RISK MANAGEMENT CORPORATION
REQUEST FOR PROPOSALS FOR EVENT PLANNING, MANAGEMENT AND EXECUTION AMERIND RISK MANAGEMENT CORPORATION PURPOSE The purpose of this Request for Proposals ( RFP ) is for AMERIND Risk Management Corporation
More informationUnrelated Business Income Beyond the Basics. Finance, HR & Business Operations Conference Washington, DC June 7-8, 2012
Unrelated Business Income Beyond the Basics Finance, HR & Business Operations Conference Washington, DC June 7-8, 2012 2012 IRS Work Plan Unrelated Business Income Compliance Initiative Unrelated business
More informationCOQUILLE INDIAN TRIBAL CODE. Chapter 480 Part 4 Community Development. Tribal Transient Unit Occupancy Tax
COQUILLE INDIAN TRIBAL CODE Part 4 Community Development Index Subchapter/ Section Page 480.010 General 2 480.050 Jurisdiction 2 480.120 Definitions 2 480.200 Imposition and Rate of Tax 3 480.300 Reporting
More informationState and Local Taxation Update: Information Sharing and Transparency
Jeffrey A. Friedman, Partner Michele Borens, Partner May 14, 2014 TEI Denver Chapter State and Local Taxation Update: Information Sharing and Transparency Agenda Transparency in State Taxation What Type
More informationLAW OFFICES OF SILVA, NAIDU, TANGAVELU CHAOUI RANDAZZO PAWLOWSKI & ENGEN
LAW OFFICES OF SILVA, NAIDU, TANGAVELU CHAOUI RANDAZZO PAWLOWSKI & ENGEN (A Tribal Law Corporation under Section 17, Indian Reorganization Act of 1934) Mailing Address: 54-250 Honoma Street, Hau ula, Hawaii
More informationH. R SEC REDUCED COST-SHARING FOR INDIVIDUALS ENROLLING IN QUALIFIED HEALTH PLANS.
H. R. 3590 102 (c) STUDY ON AFFORDABLE COVERAGE. (1) STUDY AND REPORT. (A) IN GENERAL. Not later than 5 years after the date of the enactment of this Act, the Comptroller General shall conduct a study
More informationAccount Application. Information (if necessary make additional copies and attach): Donor-Advisor #3
Account Application 1. Account Name: Grant Acknowledgment letters sent to charities will reference this name. Please use the words Fund or Account (example: Smith Family Fund). For legal reasons we cannot
More informationWhen it Hits the Fan: Fiduciary Liability Claims Trends
When it Hits the Fan: Fiduciary Liability Claims Trends Timothy Bowen Mesirow Insurance Services 1 Common Misconceptions Governmental plan trustees often have two dangerous misconceptions: That ERISA fiduciary
More informationCalifornia Fair Political Practices Commission Frequently Asked Questions: Form 700 Disclosure
Frequently Asked Questions: Form 700 Disclosure General Page 1 Income... Page 2 Investments...Page 2 Real Property...Page 3 Enforcement...Page 3 Gifts/Travel Page 4 Tickets to Non-Profit and Political
More informationLEGAL LIABILITY ISSUES FOR PORT SECURITY DIRECTORS
LEGAL LIABILITY ISSUES FOR PORT SECURITY DIRECTORS AAPA Port Security Seminar July 21, 2011 Presented By Raymond B. Biagini rbiagini@mckennalong.com FIRST, THE BAD NEWS We Live In America; Anyone Can Get
More information403(b) Multiple Employer Plans: ERISA and Tax Considerations. A Memorandum Prepared by The Groom Law Group _REMEPWP0516
403(b) Multiple Employer Plans: ERISA and Tax Considerations A Memorandum Prepared by The Groom Law Group. 22669_REMEPWP0516 MEMORANDUM April 19, 2016 TO: FROM: RE: James Kais Brodie Wood David Levine
More informationUNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT. Case No CONFEDERATED TRIBES OF THE CHEHALIS RESERVATION, et al.,
Case: 10-35642 08/27/2013 ID: 8758655 DktEntry: 105 Page: 1 of 14 UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Case No. 10-35642 CONFEDERATED TRIBES OF THE CHEHALIS RESERVATION, et al., Plaintiffs/Appellants,
More informationNos. 21,551, 22,132 SUPREME COURT OF NEW MEXICO 1994-NMSC-110, 118 N.M. 647, 884 P.2d 803 October 18, 1994, Filed. As Corrected February 02, 1995
1 BLAZE CONSTR. CO. V. TAXATION & REVENUE DEPT. OF NEW MEXICO, 1994-NMSC-110, 118 N.M. 647, 884 P.2d 803 (S. Ct. 1994) BLAZE CONSTRUCTION CO., INC., an Oregon corporation, Plaintiff-Respondent, vs. TAXATION
More informationVOLKSWAGEN DIESEL EMISSIONS ENVIRONMENTAL MITIGATION TRUST FOR INDIAN TRIBE BENEFICIARIES. Financial Statements Six Months ended June 30, 2018
MITIGATION TRUST FOR INDIAN TRIBE BENEFICIARIES Financial Statements Six Months ended June 30, 2018 Index Page Independent Auditor s Review Report 2 Financial Statements Statement of Net Assets 3 Statement
More informationChapter 177 Part 1 General Governmental Affairs Economic Development Revolving Loan Fund Ordinance
COQUILLE INDIAN TRIBAL CODE Part 1 General Governmental Affairs Economic Development Revolving Loan Fund Ordinance Table of Contents Page 177.010 General 2 177.050 Fund Name 2 177.070 Fund Description
More informationTO AMEND THE CHOCTAW NATION REVENUE ALLOCATION PLAN IN THE TRIBAL COUNCIL OF THE CHOCTAW NATION
B- 85-4 TO AMEND THE HOTAW NATION REVENUE ALLOATION PLAN i IN THE TRIBAL OUNIL OF THE HOTAW NATION THOMAS WILLISTON INTRODUED THE FOLLOWING OUNIL BILL A OUNIL BILL r TO AMEND The hoctaw Nation Revenue
More informationTax Issues for Limited Liability Companies
Tax Issues for Limited Liability Companies What You Should Know About Limited Liability Companies... What is a Limited Liability Company? A Limited Liability Company (LLC) is a relatively new business
More informationCAMPAIGN FINANCE OVERVIEW LOCAL CANDIDATES. March 2016
CAMPAIGN FINANCE OVERVIEW LOCAL CANDIDATES March 2016 Government Accountability Board 212 E Washington Ave, 3 rd Floor Madison, WI 53703 Phone: 608 261 2028 Fax: 608 264 9319 E mail: gabcfis@wi.gov Website:
More informationNational Society Daughters of the American Revolution Policy for Maintenance of Group Exemption from Federal Income Tax
National Society Daughters of the American Revolution Policy for Maintenance of Group Exemption from Federal Income Tax Overview (Updated January 2011) The IRS granted NSDAR a group tax exemption in 1949
More informationNo In The Supreme Court of the United States. NATIVE WHOLESALE SUPPLY COMPANY, Petitioner, v.
No. 13-838 In The Supreme Court of the United States NATIVE WHOLESALE SUPPLY COMPANY, Petitioner, v. STATE OF IDAHO BY AND THROUGH LAWRENCE G. WASDEN, ATTORNEY GENERAL and THE IDAHO STATE TAX COMMISSION,
More informationNAVAJO BUSINESS OPPORTUNITY ACT PRIORITY CERTIFICATION. Construction Contracting BUSINESS REGULATORY DEPARTMENT DISCLAIMER
BUSINESS REGULATORY DEPARTMENT DISCLAIMER The purpose of the Navajo Business Opportunity Act priority certification is to determine if an entity is eligible for priority preference and to allow those certified
More informationOVERVIEW OF PRIVATE FOUNDATIONS
OVERVIEW OF PRIVATE FOUNDATIONS BERNARD J. SMITH BRIAN W. FITZSIMONS INTRODUCTION A private foundation is a charitable corporation or trust which receives financial support from a limited number of sources.
More informationLending to Municipalities
BANKERS INSIGHT GROUP, LLC Lending to Municipalities Understanding Their Unique Differences BIG BANKERS INSIGHT GROUP, LLC JEFFERY W. JOHNSON LENDING TO MUNICIPALITIES AND OTHER GOVERNMENT UNITS INTRODUCTION
More informationEASTERSEALS WASHINGTON
FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORT INDEPENDENT AUDITORS REPORT To the Audit Committee of the Board of Directors Easterseals Washington Seattle, Washington We have audited the accompanying
More informationCLOSELY HELD BUSINESS: TAX PLANNING & COMPLIANCE STRATEGIES AFTER THE TAX CUTS AND JOBS ACT OF 2017: 2018 EDITION
CLOSELY HELD BUSINESS: TAX PLANNING & COMPLIANCE STRATEGIES AFTER THE TAX CUTS AND JOBS ACT OF 2017: 2018 EDITION 12. QUALIFIED BUSINESS INCOME Copyright Robert W. Jamison 1 12. QUALIFIED BUSINESS INCOME
More informationCONTRACT AGREEMENT THIS CONTRACT AGREEMENT IS BETWEEN ***************************************************************** FOR THE YUROK TRIBE
CONTRACT AGREEMENT THIS CONTRACT AGREEMENT IS BETWEEN (name of department) Yurok Tribe 190 Klamath Boulevard AND Klamath, California 95548 (707) 482 1350 *****************************************************************
More informationSmall Business LOC Application and Agreement
Small Business LOC Application and Agreement Welcome to Boeing Employees Credit Union (BECU). All information is required unless otherwise noted. Please complete application, sign it in ink, and bring
More information