Tax Management for Tribes - Law Seminars International
Tax Management for Tribes - Law Seminars International Tax Management for Tribes - Law Seminars International
Featuring Speakers From: • Dorsey & Whitney LLP • Kanji & Katzen PLLC • Marine View Ventures, Inc. • Moran Public Affairs LLC • Oregon Department of Revenue • Salt River Pima-Maricopa Indian Community • Stoel Rives LLP • Suquamish Tribe • The Consolidated Borough of Quil Ceda Village • University of Washington School of Law • Washington Department of Revenue • Washington Governor’s Office of Indian Affairs • Williams & Works, P.A. • Williams, Kastner & Gibbs PLLC An advanced two-day conference on Tax Management for Tribes Navigating the legal landscape of business on tribal lands February 21 & 22, 2008 Seattle, Washington Red Lion Hotel (please note new venue) Credits: WA CLE 11.25 (call about others) Quick when/where: 8:30 a.m., 1415 Fifth Ave. Tax Management for Tribes Conference February 21 & 22, 2008 | Seattle, Washington Red Lion Hotel Yes! Please register me: Name: _ ______________________________________________ Email: _______________________________________________ What type of credits do you need? _______________________________ For which state(s)? _________________________________________ Register my colleague: Name: _ ______________________________________________ Email: _______________________________________________ What type of credits do you need? _______________________________ For which state(s)? _________________________________________ 800 Fifth Avenue, Suite 101, Seattle, WA 98104 tel (206)567-4490 or (800)854-8009 fax (206)567-5058 | www.lawseminars.com 08TRIBTWA WS Firm: _ _______________________________________________ Address:_ _____________________________________________ City: _____________________ State: ________ Zip: __________ Phone: ______________________ Fax: _____________________ If you cannot attend, check boxes to order: q Homestudy Course with DVD q Course Materials only To complete your registration, please send a check or complete the credit card information below: (Fax to 206-567-5058 or register online at www.lawseminars.com) No.: ___________________________________ Exp. Date:_ __________ Card Holder’s Signature:_ ______________________________________
- Page 2 and 3: Thursday, February 21, 2008 8:00 Re
- Page 4: Michael P. O’Connell, Program Co-
Featuring Speakers From:<br />
• Dorsey & Whitney LLP<br />
• Kanji & Katzen PLLC<br />
• Marine View Ventures, Inc.<br />
• Moran Public Affairs LLC<br />
• Oregon Department of Revenue<br />
• Salt River Pima-Maricopa<br />
Indian Community<br />
• Stoel Rives LLP<br />
• Suquamish Tribe<br />
• The Consolidated Borough of<br />
Quil Ceda Village<br />
• University of Washington<br />
School of <strong>Law</strong><br />
• Washington Department of<br />
Revenue<br />
• Washington Governor’s Office<br />
of Indian Affairs<br />
• Williams & Works, P.A.<br />
• Williams, Kastner & Gibbs<br />
PLLC<br />
An advanced two-day conference on<br />
<strong>Tax</strong> <strong>Management</strong><br />
<strong>for</strong> <strong>Tribes</strong><br />
Navigating the legal landscape of business on tribal lands<br />
February 21 & 22, 2008<br />
Seattle, Washington<br />
Red Lion Hotel<br />
(please note new venue)<br />
Credits: WA CLE 11.25 (call about others)<br />
Quick when/where: 8:30 a.m., 1415 Fifth Ave.<br />
<strong>Tax</strong> <strong>Management</strong> <strong>for</strong> <strong>Tribes</strong> Conference<br />
February 21 & 22, 2008 | Seattle, Washington<br />
Red Lion Hotel<br />
Yes! Please register me:<br />
Name: _ ______________________________________________<br />
Email: _______________________________________________<br />
What type of credits do you need? _______________________________<br />
For which state(s)? _________________________________________<br />
Register my colleague:<br />
Name: _ ______________________________________________<br />
Email: _______________________________________________<br />
What type of credits do you need? _______________________________<br />
For which state(s)? _________________________________________<br />
800 Fifth Avenue, Suite 101, Seattle, WA 98104<br />
tel (206)567-4490 or (800)854-8009<br />
fax (206)567-5058 | www.lawseminars.com<br />
08TRIBTWA WS<br />
Firm: _ _______________________________________________<br />
Address:_ _____________________________________________<br />
City: _____________________ State: ________ Zip: __________<br />
Phone: ______________________ Fax: _____________________<br />
If you cannot attend, check boxes to order:<br />
q Homestudy Course with DVD q Course Materials only<br />
To complete your registration, please send a check<br />
or complete the credit card in<strong>for</strong>mation below:<br />
(Fax to 206-567-5058 or register online at www.lawseminars.com)<br />
No.: ___________________________________ Exp. Date:_ __________<br />
Card Holder’s Signature:_ ______________________________________
Thursday, February 21, 2008<br />
8:00 Registration and Continental Breakfast<br />
8:30 Introduction to Day One: The Legal Landscape and<br />
Tribal <strong>Tax</strong> Strategies<br />
Michael P. O’Connell, Esq., Program Co-Chair<br />
Stoel Rives LLP ~ Seattle, WA<br />
Susan M. Williams, Esq., Program Co-Chair<br />
Williams & Works, P.A. ~ Corrales, NM<br />
8:45 Overview of Federal, Tribal and State <strong>Tax</strong>ation<br />
Authority on Indian Reservations<br />
Robert Anderson, Esq.,<br />
Director, Native American <strong>Law</strong> Center<br />
University of Washington School of <strong>Law</strong> ~ Seattle, WA<br />
9:30 The New Era of Increasing IRS Audits of Tribal<br />
Governments<br />
10:15 Break<br />
IRS’ Office of Indian Tribal Governments (ITG) scrutiny of<br />
tribal government benefits to tribal members; other hot issues<br />
<strong>for</strong> ITG; preparing <strong>for</strong> the audit<br />
Mary J. Streitz, Esq.<br />
Dorsey & Whitney LLP ~ Minneapolis, MN<br />
10:30 Tribal Jurisdiction to Impose Possesory Interest <strong>Tax</strong>es<br />
on On-Reservation Rights-of-Way<br />
Case study of Burlington Northern Santa Fe Railroad<br />
litigation<br />
Susan M. Williams, Esq., Program Co-Chair<br />
11:15 Legal Structure and Current State-Level Issues<br />
Washington: Sales tax and other issues<br />
Mark E. Bohe, Esq., <strong>Tax</strong> Policy Specialist, Tribal Liason<br />
Washington Department of Revenue ~ Olympia, WA<br />
Oregon: State income tax and its effects on tribal members<br />
living on and near reservations<br />
Karen S. Gregory, Deputy Director<br />
Oregon Department of Revenue ~ Salem, OR<br />
Tom S. Stinnette, Audit Manager<br />
<strong>Tax</strong> <strong>Management</strong> <strong>for</strong> <strong>Tribes</strong> Conference<br />
12:30 Lunch (On your own)<br />
Oregon Department of Revenue ~ Salem, OR<br />
1:45 Case Study: The Consolidated Borough of Quil Ceda<br />
Village<br />
The new breed of tribal municipalities; municipal tax codes<br />
and tribes as taxing authorities<br />
Lael R. Echo-Hawk, Tribal Attorney<br />
The Tulalip <strong>Tribes</strong> ~ Tulalip, WA<br />
2:30 Tribal <strong>Tax</strong> Policy, Administration and En<strong>for</strong>cement<br />
Issues<br />
3:15 Break<br />
Case study of Navajo taxation program<br />
Mark C. Graham, Esq.,<br />
<strong>Tax</strong> Reporting & Collections Supervisor<br />
Salt River Pima-Maricopa Indian Community<br />
Scottsdale, AZ<br />
3:30 Prospects <strong>for</strong> Fundamental Legislative Changes<br />
Federal legislative prospects: challenges and solutions to tribal<br />
tax jurisdiction and on-reservation combined tax burdens; federal<br />
tax incentives <strong>for</strong> Indian economic development, including<br />
energy subsidization<br />
Eric D. Eberhard, Esq.<br />
Dorsey & Whitney LLP ~ Seattle, WA<br />
State legislative prospects: Con<strong>for</strong>ming Washington’s tax<br />
structure to the streamlined sales and use tax agreement:<br />
Provisions of HB 1072 and SB 5089 from the 2007 session;<br />
supporters and opponents and their arguments<br />
Marty Loesch, Esq.<br />
Swinomish Indian Tribal Community ~ LaConner, WA<br />
Kelly S. Croman, Esq., General Counsel<br />
Marine View Ventures, Inc. ~ Tacoma, WA<br />
5:00 Reception <strong>for</strong> Faculty and Attendees Sponsored by<br />
Stoel Rives LLP and Williams & Works, P.A.<br />
About the Conference<br />
LAW SEMINARS<br />
INTERNATIONAL<br />
We dedicate all of our ef<strong>for</strong>ts<br />
to producing high-quality<br />
professional education<br />
programs.<br />
Our seminars provide an<br />
opportunity <strong>for</strong> lawyers to<br />
learn about their clients’<br />
businesses and <strong>for</strong> the clients<br />
to learn about the legal issues<br />
impacting their business.<br />
www.lawseminars.com<br />
Business activity is rapidly growing and diversifying on many Indian reservations. This has significant tax<br />
implications <strong>for</strong> Indian tribes balancing the need to encourage business development with that of generating<br />
revenue to support tribal governmental programs, private parties currently engaged in or investigating<br />
business opportunities on Indian reservations, and governments at the federal, state and local levels.<br />
For attorneys, tribal, industry and governmental representatives, non-tribal businesses interested in doing<br />
business with tribes and financial institution executives, this conference offers a comprehensive view of the<br />
current state of tribal taxation. The first day will cover in depth on-reservation jurisdictional issues, IRS<br />
auditing of tribal payments, the effects of state taxation on preservations, designing and administering tax<br />
programs, and coming legislative changes, both state and federal. The second day will highlight strategies<br />
<strong>for</strong> establishing and financing tribal business entities, conducting non-tribal business on tribal lands, resolving<br />
tax disputes with tribal entities, and specific tribal excise taxes.<br />
~ Program Co-Chairs: Michael P. O’Connell, Esq. and Susan M. Williams, Esq.
8:00 Registration and Continental Breakfast<br />
8:30 Introduction to Day Two: Strategies <strong>for</strong> Transactions<br />
between <strong>Tribes</strong> and Non-Tribal Entities<br />
Michael P. O’Connell, Esq., Program Co-Chair<br />
Susan M. Williams, Esq., Program Co-Chair<br />
8:45 Effective <strong>Tax</strong> Strategies <strong>for</strong> Establishing and Financing<br />
Tribal Business Entities<br />
10:15 Break<br />
Friday, February 22, 2008<br />
Selecting the type of entity: the pros and cons of LLC’s<br />
Section 17 Corporations, chartered non-profits and tribal<br />
government entities<br />
Rob Roy Smith, Esq.<br />
Ater Wynne LLP. ~ Seattle, WA<br />
Selecting the type of financing: best bonding practices; conduit<br />
financing and what qualifies as an exempt governmental<br />
activity<br />
Patrick G. Boylston, Esq.<br />
Stoel Rives LLP ~ Portland, OR<br />
10:30 Non-Tribal Business Development on Tribal Lands<br />
<strong>Tax</strong> neutrality agreements: When a non-tribal entity would be<br />
exposed to both tribal and state/local taxes, how do you structure<br />
an agreement so that the tribe agrees not to en<strong>for</strong>ce its tax<br />
to the extent the non-tribal taxes do not go away?<br />
Michael P. O’Connell, Esq., Program Co-Chair<br />
Leasehold taxes: Dealing with Washington’s statute making<br />
non-tribal lessees liable <strong>for</strong> taxes when paying fair market<br />
rent; strategies <strong>for</strong> making that go away<br />
Kelly S. Croman, Esq., General Counsel<br />
Marine View Ventures, Inc. ~ Tacoma, WA<br />
11:30 Resolving <strong>Tax</strong> Disputes with Tribal Entities<br />
Does the tribe have a tax administration code? If not, what do<br />
you want in a contractual process? When do you get to court?<br />
Sharon I. Haensly, Esq.<br />
Williams, Kastner & Gibbs PLLC ~ Seattle, WA<br />
12:15 Lunch<br />
<strong>Tax</strong> <strong>Management</strong> <strong>for</strong> <strong>Tribes</strong> Conference<br />
1:30 Quick Takes on Special Commodities and Business<br />
Activities<br />
Motor vehicle fuel taxes<br />
Hotel taxes<br />
Timber excise taxes<br />
3:00 Evaluations and Adjourn<br />
Cory J. Albright, Esq.<br />
Kanji & Katzen PLLC ~ Seattle, WA<br />
James Rittenhouse Bellis, Esq.,<br />
Senior Attorney, Legal Department<br />
Suquamish Tribe ~ Suquamish, WA<br />
Michael M. Moran, Owner, CEO<br />
Moran Public Affairs LLC ~ Olympia, WA<br />
Upcoming Related <strong>Seminars</strong>:<br />
Buying & Selling January 14–15, 2008 Seattle, WA<br />
Electric Power<br />
Marine Shoreline February 1, 2008 Seattle, WA<br />
Development & Permitting<br />
Corporate Agreements March 14, 2008 Seattle, WA<br />
<strong>for</strong> Corporate Counsel<br />
Tribal Energy & Utilities March 31–April 1, 2008 Cabazon, CA<br />
in Cali<strong>for</strong>nia<br />
See more at lawseminars.com<br />
To Register:<br />
Call us at: 800-854-8009 or<br />
206-567-4490<br />
Fax the registration <strong>for</strong>m to us at:<br />
206-567-5058<br />
Email us at:<br />
registrar@lawseminars.com<br />
Web site: www.lawseminars.com<br />
Mail the registration <strong>for</strong>m on the<br />
front page.<br />
Walk-ins are welcome, subject to<br />
space availability.<br />
Registration is complete when<br />
we receive payment or agree to<br />
later payment.<br />
Registration & Other Conference In<strong>for</strong>mation<br />
Tuition: Regular tuition <strong>for</strong> this program<br />
is $895 with a group rate of $795<br />
each <strong>for</strong> two or more registrants from<br />
the same firm. For government employees,<br />
we offer a special rate of $695. For<br />
students and people in their job <strong>for</strong> less<br />
than a year, our rate is $447.50. All rates<br />
include admission to all seminar sessions,<br />
food and beverages at breaks, and<br />
all course materials. Make checks payable<br />
to <strong>Law</strong> <strong>Seminars</strong> <strong>International</strong>.<br />
Substitution & Cancellation: You may<br />
substitute another person at any time.<br />
We will refund tuition, less a $50 cancellation<br />
fee, if we receive your cancellation<br />
by 5:00 p.m. on Friday, February<br />
15, 2008. After that time, we will credit<br />
your tuition toward attendance at another<br />
program or the purchase of a Homestudy.<br />
There is a $25 cancellation fee<br />
<strong>for</strong> Course Materials orders and $50 <strong>for</strong><br />
Homestudy orders.<br />
Seminar Location: The conference has<br />
been moved to the Red Lion Hotel,<br />
1415 Fifth Avenue, Seattle, WA 98102,<br />
four blocks north of the Renaissance<br />
Hotel (original location). Sleeping<br />
accommodations are available on a firstcome,<br />
first-served basis beginning at<br />
$199/night. Call 800-504-3909 <strong>for</strong> reservations.<br />
Sleeping rooms are still available<br />
at the Renaissance Hotel at the special<br />
negotiated rate of $159 <strong>for</strong> on-line<br />
reservations only on a first-come, firstserved<br />
basis. Go to http://marriott.com/<br />
hotels/travel/seasm-renaissance-seattle-<br />
hotel/ to reserve. Use Corporate Code<br />
L64. If you have additional questions<br />
about the Renaissance, contact them<br />
directly at (206) 583-0300.<br />
Continuing Education Credits:<br />
This program qualifies <strong>for</strong> 11.25 WA<br />
CLE credits. Upon request, we will apply<br />
<strong>for</strong> CLE credits in other states and other<br />
types of credits.<br />
If You Cannot Attend: Our complete<br />
Homestudy Course, consisting of a DVD<br />
recording and the written course materials,<br />
is available <strong>for</strong> $905. The written<br />
course materials alone are available<br />
<strong>for</strong> $100. We will ship your Homestudy<br />
order via UPS ground within two weeks<br />
after the seminar or the date we receive<br />
payment (whichever is later).
Michael P. O’Connell, Program<br />
Co-Chair, partner at Stoel Rives<br />
LLP, advises on permitting <strong>for</strong><br />
energy and other projects on and<br />
outside Indian reservations, leases,<br />
construction contracts, and other<br />
business transactions with Indian<br />
tribes. Previously, he was General<br />
Counsel to the Hopi Tribe.<br />
Susan M. Williams, Program<br />
Co-Chair, shareholder in Williams<br />
& Works, P.A., focuses on legislative<br />
affairs, water law, litigation<br />
and business negotiations.<br />
She successfully argued be<strong>for</strong>e<br />
the U.S. Supreme Court and is the<br />
national Co-Chair of the Tribal<br />
Sovereignty Initiative.<br />
Cory J. Albright, partner at<br />
Kanji & Katzen, PLLC, represents<br />
tribal governments in litigation<br />
regarding implementation and<br />
en<strong>for</strong>cement of treaty rights and<br />
jurisdictional disputes. He also<br />
advises tribal governments regarding<br />
the potential impacts of federal<br />
and state policies.<br />
Robert Anderson, Associate<br />
Professor of <strong>Law</strong> at the University<br />
of Washington School of <strong>Law</strong>, is<br />
Director of the School of <strong>Law</strong>’s<br />
Native American <strong>Law</strong> Center<br />
and of counsel to Kanji & Katzen<br />
P.L.L.C. He has previously<br />
worked <strong>for</strong> the Native American<br />
Rights Fund and the Department<br />
of the Interior.<br />
James “Rit” Rittenhouse<br />
Bellis, Senior Attorney with<br />
the Suquamish Tribe Legal<br />
Department, has served as Staff<br />
Attorney to the Arizona <strong>Tax</strong> Court,<br />
<strong>Tax</strong> Attorney <strong>for</strong> the Navajo<br />
Nation Department of Justice and<br />
as general practitioner of federal<br />
Indian law <strong>for</strong> the Navajo<br />
Nation, the Confederated <strong>Tribes</strong><br />
of Colville Reservation and the<br />
Suquamish Tribe.<br />
Patrick G. Boylston, partner at<br />
Stoel Rives LLP, concentrates in<br />
the areas of public law and finance<br />
and commercial finance. He has<br />
handled bond issues of every<br />
08TRIBTWA<br />
Faculty: <strong>Tax</strong> <strong>Management</strong> <strong>for</strong> <strong>Tribes</strong> Conference February 21 & 22, 2008<br />
Seattle, Washington<br />
type, including general obligation<br />
bonds, revenue bonds, advance<br />
refunding bonds, water and sewer<br />
bonds, and school district bonds.<br />
Mark E. Bohe is a <strong>Tax</strong> Policy<br />
Specialist with the State of<br />
Washington, Department of<br />
Revenue. Previously he was the<br />
Attorney at District Counsel’s<br />
Office <strong>for</strong> the IRS.<br />
Kelly S. Croman serves as<br />
General Counsel to Marine View<br />
Ventures, Inc., the wholly-owned<br />
economic development corporation<br />
of the Puyallup Tribe of<br />
Indians. Previously she was inhouse<br />
counsel to the Squaxin<br />
Island Tribe where she focused<br />
on economic development, governmental<br />
relations, and tribal tax<br />
issues.<br />
Eric D. Eberhard is a partner<br />
in Dorsey & Whitney LLP’s<br />
Indian and Gaming <strong>Law</strong> Practice<br />
Group. Previously he was Deputy<br />
Attorney General of the Navajo<br />
Nation, the Executive Director of<br />
the Navajo Nation’s Washington<br />
Office and Staff Director and<br />
Chief Counsel to the Senate<br />
Committee on Indian Affairs.<br />
Lael R. Echo-Hawk, Tribal<br />
Attorney <strong>for</strong> the Tulalip <strong>Tribes</strong>,<br />
provides legal advice and representation<br />
to the Tulalip <strong>Tribes</strong><br />
Board of Directors in all manner<br />
of civil litigation, including<br />
employment, gaming and cultural<br />
and natural resources.<br />
Mark C. Graham is the <strong>Tax</strong><br />
Reporting & Collections<br />
Supervisor <strong>for</strong> the Salt River<br />
Pima-Maricopa Indian Community<br />
where he administers a<br />
four-tax program. Previously, he<br />
served as the Executive Director<br />
<strong>for</strong> the Office of the Navajo <strong>Tax</strong><br />
Commission administering a seven-tax<br />
program.<br />
Karen S. Gregory, Deputy<br />
Director of Oregon’s Department<br />
of Revenue, was previously<br />
the Department’s Property <strong>Tax</strong><br />
Administrator. Prior to working<br />
at the Department of Revenue she<br />
was Deputy Director and Interim<br />
Director of the Oregon Liquor<br />
Control Commission.<br />
Sharon I. Haensly, of counsel<br />
with Williams, Kastner &<br />
Gibbs PLLC, focuses on tribal<br />
law including corporate structure,<br />
taxes, economic development,<br />
gaming and environmental<br />
compliance. Previously, she was a<br />
staff attorney with the Swinomish<br />
Tribe and the EPA.<br />
Marty Loesch is an Attorney<br />
with the Swinomish Indian Tribal<br />
Community of Washington State.<br />
Michael M. Moran, owner and<br />
CEO of Moran Public Affairs<br />
LLC, was instrumental in passing<br />
recent Quinault Timber Excise<br />
<strong>Tax</strong> state legislation. He has successfully<br />
lobbied <strong>for</strong> tribal governments<br />
on property tax, cigarette<br />
tax and other state-level issues.<br />
Rob Roy Smith, of counsel at<br />
Ater Wynne LLP, advises tribal<br />
clients and those doing business<br />
in Indian country on all aspects of<br />
federal law, including economic<br />
development, natural and cultural<br />
resource protection, taxation,<br />
tribal sovereignty and gaming.<br />
Tom S. Stinnette, Audit<br />
Manager <strong>for</strong> Oregon’s Department<br />
of Revenue, has worked in<br />
almost all of the tax programs<br />
administered by the Department.<br />
Currently he leads a team specializing<br />
in Native American tax<br />
issues.<br />
Mary J. Streitz, partner at Dorsey<br />
& Whitney LLP, represents Indian<br />
tribes, tribal entities, tribal members<br />
and entities doing business<br />
with tribes in all types of federal,<br />
state and tribal tax matters including<br />
tax exemptions, business and<br />
investment tax planning and compliance<br />
with a variety of federal<br />
and state tax laws.<br />
Red Lion Hotel<br />
1415 Fifth Avenue<br />
(206) 971-8000<br />
Who Should Attend:<br />
Attorneys, tribal, industry and<br />
governmental representatives,<br />
non-tribal businesses interested<br />
in doing business with tribes and<br />
financial institution executives<br />
You Will Learn About:<br />
• On-reservation tax jurisdiction—<br />
federal, tribal and state<br />
• Current IRS tribal payment<br />
audits<br />
• Possesory interest taxation of<br />
on-reservation rights-of-way<br />
• Washington and Oregon tribal<br />
tax issues<br />
• Designing and administering<br />
tribal tax programs<br />
• Prospective federal and state<br />
legislative changes<br />
• Forming and financing tribal<br />
business entities<br />
• Conducting non-tribal business<br />
on tribal lands<br />
• Resolving tax disputes with<br />
tribal entities<br />
• Motor vehicle fuel, hotel and<br />
timber excise taxes<br />
• Case Study: Quil Ceda<br />
Village, a new breed of tribal<br />
municipality<br />
To Register:<br />
Mail<br />
800 Fifth Ave., Suite 101<br />
Seattle, WA 98104<br />
Phone<br />
(206) 567-4490<br />
or (800) 854-8009<br />
Fax<br />
(206) 567-5058<br />
Email<br />
registrar@lawseminars.com<br />
www.lawseminars.com<br />
©2007 <strong>Law</strong> <strong>Seminars</strong> <strong>International</strong>