On March 2, 2025, the U.S. Treasury Department announced that it currently does not intend to enforce any penalties or fines associated with any current reporting deadlines under the Corporate Transparency Act (CTA) or the...more
On January 27th, the Trump administration ordered a freeze on all disbursements of federal funds through a memorandum signed by the Office of Management and Budget (OMB). The OMB memo stated that the freeze does not apply to...more
The Corporate Transparency Act (“CTA”), which affects many small and medium-sized businesses across the United States, went into effect on January 1, 2024. For entities subject to the CTA, reports including information about...more
On September 16, the Internal Revenue Service issued a Notice of proposed rulemaking and notice of public hearing regarding potential amendments to policies that govern which benefits provided by Indian Tribal government...more
In its recent decision, Becerra v. San Carlos Apache, No. 23-250, the U.S. Supreme Court ruled the Indian Self Determination and Education Assistance Act (ISDEAA), 25 U.S.C. § 5301 et seq., requires the Indian Health Service...more
A monumental victory for the Swinomish Indian Tribe was announced this spring when a judge in the Western District of Washington ordered BNSF Railway Company to pay nearly $400 million in profits damages to the Swinomish...more
What Does it Mean for Your Business?
This article updates and provides new information and guidance and replaces our original article dated August 3, 2023.
On January 1, 2024, the Corporate Transparency Act (the “Act”...more
This article updates and provides new information and guidance and replaces our original article dated August 3, 2023.
On January 1, 2024, the Corporate Transparency Act (the “Act” or the “CTA”) will take effect. This...more
10/27/2023
/ Beneficial Owner ,
Business Entities ,
Business Ownership ,
Corporate Governance ,
Corporate Transparency Act ,
Filing Deadlines ,
FinCEN ,
Penalties ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Reporting Requirements
On January 1, 2024, the Corporate Transparency Act (the “Act” or the “CTA”) will go into effect. It is expected to impact approximately 32.6 million small and medium-sized businesses in unregulated industries in its first...more
On January 1, 2024 the Corporate Transparency Act (“CTA”) goes into effect. The CTA is broad and is intended to cover many businesses, including tribal businesses.
The CTA was enacted to prevent and combat money...more
On June 22, 2023, the United States Supreme Court handed down its third decision regarding federal Indian law this term. In a 5-4 decision, the Court held that the Navajo Treaty of 1868 does not require the United States to...more
On September 9, 2021, President Biden issued orders that have the intent of requiring employers to mandate that their employees are vaccinated against COVID-19 or undergo regular testing and other restrictions. ...more
9/13/2021
/ Biden Administration ,
Centers for Medicare & Medicaid Services (CMS) ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Employer Mandates ,
Executive Orders ,
Federal Acquisition Regulations (FAR) ,
Federal Contractors ,
Medicaid ,
Medicare ,
OSHA ,
Vaccinations ,
Workplace Safety
Fee-to-trust, sometimes also called land-into-trust, is the process by which tribes can have land taken into trust by the federal government. Congress authorized the Department of the Interior (DOI) to take land into trust...more
In honor of Indigenous People’s Day, attorney and tribal citizen Sarah Roubidoux Lawson (Iowa Tribe of Kansas and Nebraska) shared some background on the timely topic of voting rights, highlighting some of the issues...more
On August 4, 2020, the Federal Reserve presented on the use of the Main Street Lending Program by Tribal Entities (as defined below). While the presentation was in large part a summary of the already well-known components of...more
Background Details on 2.5 GHz Rural Tribal Window -
The Federal Communications Commission (“FCC”) is presenting federally recognized Indian Tribes and Alaska Native Villages with a unique opportunity to directly access...more
On March 18, 2020, the President signed into law congressional legislation responding to the COVID-19 pandemic. The Families First Coronavirus Response Act (the “Act”) is a broad federal package that includes additional...more
3/29/2020
/ Centers for Disease Control and Prevention (CDC) ,
Coronavirus/COVID-19 ,
Families First Coronavirus Response Act (FFCRA) ,
Free Health-Related Services ,
Indian Health Service (IHS) ,
Native American Issues ,
Public Health Emergency ,
Relief Measures ,
Social Services ,
Tax Credits ,
Tribal Governments ,
Virus Testing
In an effort to protect Indian tribal members and residents of Indian reservations and slow the spread of COVID-19, several tribes have issued shelter-in-place orders. Like the orders issued by a number of state governors,...more
Indian tribal governments have the inherent power to declare states of emergency on tribal lands to protect the health and welfare of tribal members, and a number of tribes have issued emergency declarations under tribal law...more
On January 10th, 11th and 18th our tax attorneys ?hosted a "CPA Shoptalk" seminar in ?Portland, Vancouver and Bend. Below are ?some key takeaways to consider...
1. Partnership Audit Rules Post-TEFRA -
The Balanced...more
1/18/2018
/ Beneficiaries ,
Business Taxes ,
C-Corporation ,
Charitable Donations ,
Corporate Taxes ,
Credit Shelter Trusts ,
Employment Tax ,
Estate Tax ,
Income Taxes ,
IRS ,
Itemized Deductions ,
Limited Liability Company (LLC) ,
New Legislation ,
Partnerships ,
Pass-Through Entities ,
Power of Attorney ,
S-Corporation ,
Standard Deduction ,
Tax Audits ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Liability ,
Tax Penalties ,
Tax Rates ,
Tax Reform ,
TEFRA ,
Trump Administration ,
Trust Funds ,
Trusts
Over the last few years, the Department of Interior Bureau of Indian Affairs (BIA) updated the federal regulations on leases and rights-of-way on Indian trust land. Important tax provisions were included in the new...more
Water banks are not new — they have been around a long time. Water banking is a practice used to effectively manage water supplies throughout Western states. Water banking has long been used to solve water issues ranging from...more