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A. Tribe Not Obligated to Make Per Capita Distributions. The Tribe may, but has no moral or legal obligation to make, Per Capita Payments to eligible Tribal Members of the San Juan Southern Paiute Tribe, and there is no anticipated benefit to the Tribe or the Tribal Council as a result of any such payment. The Tribal Council, after considering its fiduciary responsibilities to Tribal Members, shall determine what amount, if any, is available for distribution to eligible Tribal Members in the form of Per Capita Payments. Nothing in this Chapter or any related policies or procedures shall be construed as mandating a Per Capita Distribution.
B. Per Capita Distributions Not to Exceed 50% of Net Gaming Revenues. The portion of funds allocated to Per Capita Payments shall not exceed 50% of the Net Gaming Revenues received by the Tribe in any given year.
D. Tribal Council to Determine Per Capita Allocation Percentages. Subject to the allocation percentages stated in § 202 of this Chapter and the requirements of this Chapter, the Tribal Council shall determine what amount, if any, of the Tribe’s Net Gaming Revenue shall be appropriated for distribution as Per Capita Payments during each fiscal year.
C. Resolution Required to Authorize Per Capita Distribution. Per Capita Distributions shall only be authorized through the adoption of a Resolution of the Tribal Council each time a Per Capita Distribution is to be made. Each Resolution approving a Per Capita Distribution shall specify the percentage allocation of the Tribe’s Net Gaming Revenues, as defined in the Tribe’s Gaming Compact, to be used for the payment.
E. No More than Two Per Capita Distributions in Any Given Year. No more than two (2) Per Capita Distributions shall be authorized by the Tribal Council in any given year.
F. Distribution Amounts. Except as otherwise required by this Chapter, the percentage allocation shall be divided such that all eligible Tribal Members receive or defer a numerically identical Per Capita Distribution.
G. Responsibility of Tribal Members. Tribal Members, their guardians, if applicable, or their legal parent(s) in the case of a Tribal Member under the age of eighteen (18) years, are responsible for timely submitting the required documentation to the Tribal Administration in order to receive a Per Capita Distribution. Tribal Members shall also be responsible for keeping the Tribe informed of their current address and contact information.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
A. Enrollment as of January 1 Required. Except as otherwise provided in this Chapter, Tribal Members who are enrolled in the Tribe prior to January 1 of the year in which a Per Capita Distribution is made, shall be qualified to receive or defer a Per Capita Payment.
B. Tribal Members Enrolled After January 1, 2019. Tribal Members who are enrolled at any time after January 1, 2019, shall be entitled to receive or defer a Per Capita Payment as follows:
1. 20% of the full Per Capita Payment amount in Year 1 which begins January 1 of the year following the year of enrollment;
2. 40% of the full Per Capita Payment amount in Year 2;
3. 60% of the full Per Capita Payment amount in Year 3;
4. 80% of the full Per Capita Payment amount in Year 4;
5. 100% of the full Per Capita Payment amount in Year 5, and thereafter.
C. Dual Enrollment. Any Tribal Member who is dual enrolled in the San Juan Southern Paiute Tribe and another federally recognized Indian Tribe is not eligible to receive or defer Per Capita Payments. A Tribal Member found to be dual enrolled at the time he or she received or deferred a Per Capita Payment shall be required to reimburse the Tribe, plus interest accruing at a rate of ten percent (10%) per annum from the date of distribution or deferral, for any and all funds received or deferred by the Tribal Member during the time of dual enrollment. The Tribe shall be entitled recover such funds from any amounts due and owing from the Tribe to the Tribal Member, including, but not limited to, from Tribal payroll, future Per Capita Payments, travel or expense reimbursements, Tribal trusts, or any other Tribal payment.
D. No Retroactive Payments. Tribal Members shall only be eligible to receive or defer Per Capita Payments after January 1 following the effective date of enrollment and shall not be eligible to receive or defer any retroactive Per Capita Payments distributed by the Tribe, regardless if the prior Per Capita Payment was made during the same year as the effective date of enrollment or in any other prior year.
E. Determination of Membership. Membership in the San Juan Southern Paiute Tribe is determined in accordance with the Constitution of the San Juan Southern Paiute Tribe and Enrollment Ordinance (Title 3 of the Law & Order Code).
F. Access to Per Capita Payments. Provided that a Tribal Member is not otherwise Legally Incompetent, a Minor, or subject to a deferral or disclaimer agreement, Tribal Members are entitled to receive the direct distribution of Per Capita Payments upon reaching the age of eighteen (18).
G. Per Capita Benefits at Death. Upon the death of a Tribal Member who is otherwise eligible to receive or defer a Per Capita Payment, the estate of the Tribal Member shall be entitled to receive one final Per Capita Payment in an amount equal to the amount the Decedent would have otherwise been entitled to receive, provided that a Per Capita Distribution is scheduled by Resolution of the Tribal Council within one (1) year of the date of death of the Decedent. Distribution to the estate of the Decedent shall be in accordance with the probate laws of the San Juan Southern Paiute Tribe.
H. Satisfaction of Debts Owed to Tribe. Any debts owed by a beneficiary to the San Juan Southern Paiute Tribe shall be satisfied prior to a Tribal Member receiving a Per Capita Payment. The San Juan Southern Paiute Tribe is authorized to deduct and repay the Tribe from a Per Capita Payment any sums owed by a beneficiary to the Tribe prior to the beneficiary receiving the Per Capita Payment.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
A. The interests of Minor Tribal Members and Legally Incompetent Tribal Members who are otherwise entitled to receive Per Capita Payments shall, in lieu of the Per Capita Payments being paid directly to such Minor or Legally Incompetent Tribal Member, be deferred into a Trust Fund established pursuant to this Chapter. The Tribal Council shall establish a formal irrevocable legal structure for the Trust Fund, and the Trust assets of such Trust Fund shall be invested in a reasonable and prudent manner which protects the principal and seeks a reasonable return. The Trust may be modeled in part after the substantive tax and grantor trust provisions appearing in Revenue Procedure 2011-56 and POM SI 0112.195.
B. Health, Education and Welfare Distributions on behalf of Minor Tribal Members. Funds held in trust on behalf of a Minor Tribal Member may be available prior to the general distribution date(s) set forth below for the beneficiary’s health, education, and welfare; provided that there is a finding of special need by the Tribal Court. In order to request such funds, the following provisions apply:
1. A written request must be made to the Tribal Court by the beneficiary’s parent or legal guardian detailing the purpose and need for such funds.
2. The parent or legal guardian shall maintain records and account to the Tribal Court and Trust Administrator in sufficient detail to demonstrate that the funds disbursed were expended as required by this Chapter and any other applicable federal law.
3. Any other standards, rules, procedures, and conditions that may be adopted by the Tribal Council consistent with any applicable federal law shall be met.
4. The Tribal Court or shall have final discretion for the approval of early distributions hereunder.
C. Health Education and Welfare Distributions on behalf of Legally Incompetent Tribal Members. Funds held in Trust on behalf of Legally Incompetent Tribal Members may be available for a beneficiary’s health, education, welfare, and to provide dignity, purpose, and enjoyment for the beneficiary through a petition of a guardian to provide for the needs of the Legally Incompetent Tribal Member, and a finding of need by the Tribal Court. In order to request such funds the following provisions apply:
1. A written request must be made to the Tribal Court by the beneficiary’s parent or legal guardian detailing the purpose and need for such funds. Acceptable purposes include, but are not limited to:
(a) Supplemental Food and Shelter;
(b) Transportation;
(c) Medical Care;
(d) Insurance;
(e) Education and Training;
(f) Recreation and Leisure;
(g) Other expenses to provide dignity, purpose and enjoyment for the Legally Incompetent Tribal Member.
2. The parent or legal guardian shall maintain records and account to the Tribal Court and Trust Administrator in sufficient detail to demonstrate that the funds disbursed were expended as required by this Chapter and any other applicable federal law.
3. Any other standards, rules, procedures, and conditions that may be adopted by the Tribal Council consistent with any applicable federal law shall be met. The Tribal Court shall have final discretion for the approval of early distributions hereunder.
D. Regular Distribution of Trust Assets to Minor and Legally Incompetent Tribal Member Beneficiaries.
1. Standard Distribution Date for Minor Beneficiaries (Age Twenty-Five (25)). Unless deferred, a Minor Beneficiary shall receive any Trust Fund balance not previously distributed as of the standard trust distribution date on or following his or her twenty-fifth (25th)birthday.
2. Standard Distribution Date for Legally Incompetent Beneficiaries. Unless deferred, a Legally Incompetent Beneficiary shall receive any Trust Fund balance not previously distributed as of the standard trust distribution date on or following the Trustees’ receipt of an order, from a court of competent jurisdiction, restoring the Member to competency.
3. Early Distribution Date(s) for Minor Beneficiaries (Minimum Age Eighteen (18)). Unless deferred, a Minor Beneficiary will qualify for early distribution of the then balance of his or her Trust Fund assets; provided that all of the following criteria are met:
(a) Attaining at least the age of eighteen (18) years;
(b) Submitting proof of a high school diploma, GED, or similar equivalent to the Tribal Administration; and
(c) For Tribal Members born after January 1, 2003, the intended Tribal Member Beneficiary has completed a financial literacy education course that is approved by the Tribal Council and has submitted proof of completion to the Tribal Administration and Trust Administrator.
4. Timing of Distribution. The timing of trust distributions under this Subsection E. may be deferred to the next standard trust distribution date on or following acceptance of proof of satisfaction of all distribution criteria. The Tribal Court or Tribal Council shall have the discretion to waive criteria (b) and/or (c) for Members with a demonstrated learning disability or other good cause.
E. Fraud, Deceit, or Malfeasance with Regard to Trust Assets. If access to the Trust assets is proven to have been obtained through fraud, deceit, or malfeasance by the beneficiary, parent, guardian, or other individual, all parties found responsible by a court of competent jurisdiction shall be subject to repayment of the entire amount obtained, including interest and penalties, and shall be subject to criminal and any other penalties available by law.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
A. Payments. Any Per Capita Payment authorized by the Tribal Council pursuant to this Chapter shall be made to or on behalf of all eligible Tribal Members who meet the requirements of this Chapter, and for Minors or Legally Incompetent Tribal Members, shall be deferred in proportionate shares into the Trust Fund on behalf of the Beneficiaries thereof.
B. Notice of Per Capita Distribution. A Notice of Per Capita Distribution shall be provided by the Tribal Administration to all eligible Tribal Members by email or U.S. mail at least five (5) business days prior to the Distribution Date set for the Per Capita Payment.
C. Time Period to Obtain Per Capita Payments.
1. Thirty (30) Day Deadline to Submit Tribal Survey. Tribal Members who are entitled to receive a direct distribution of Per Capita Payments (which does not include Tribal Members whose Per Capita Payment is deferred or paid to the Trust Fund) shall have thirty (30) calendar days from the Date of Distribution to submit a completed Tribal Survey to the Tribal Administration in order to receive a Per Capita Payment.
2. Lapse of Per Capita Payment. Tribal Surveys submitted after the deadline shall not be processed by the Tribal Administration. Any Tribal Member who submits an untimely Tribal Survey shall not receive a Per Capita Payment from the Tribe unless the Tribal Council otherwise authorizes the Per Capita Payment to the Tribal Member due to extenuating circumstances that were beyond the control of the Tribal Member. Notwithstanding the foregoing, no Per Capita Payment shall be made more than one (1) year after the Date of Distribution due to extenuating circumstances.
D. Method of Payment.
1. Unless otherwise indicated by the Tribal Member on the Tribal Survey, all direct Per Capita Payments for eligible Tribal Members (not including deferral or payment made to the Trust Fund) shall be collected in-person at the Tribal Administration Office, upon showing valid and current proof of identification.
2. Tribal Members may elect on the Tribal Survey to receive a Per Capita Payment by U.S. mail. The Tribe is not responsible for Per Capita Payments that are sent by U.S. mail.
3. Per Capita Payments authorized by the Tribal Council pursuant to this Title shall be made in the form of a Tribal check issued in the name of the intended beneficiary, unless otherwise payable to the estate of a Decedent.
4. Per Capita Payments shall never be made in cash, cashier’s check, or the equivalent.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
For any Per Capita Payment due to a Tribal Member that lapses in accordance with § 304(C) of this Chapter, or for any other proper reason, the Tribal Member shall have no further claim to the Per Capita Payment and the funds shall be automatically redistributed into the General Welfare Assistance allocation category, as described in § 202(C) of this Chapter.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
A. All Per Capita Payments made to Tribal Members are subject to Federal taxation and may, if applicable, be subject to state and local taxation. Tribal Members receiving a Per Capita Payment shall be informed that they are responsible for payment of applicable federal taxes as required by IGRA.
B. The Tribe shall deduct and withhold tax from Per Capita Payments to the extent and in the amounts required by 26 U.S.C. § 3402(r) or any successor statute.
C. General Welfare Assistance benefits that meet the requirements of Code Sections 139E or 139D (medical benefits) will not be reported as taxable.
D. The Tribe reserves the right to implement procedures, forms, deferral, and/or disclaimer agreements, and other limitations as it reasonably deems necessary or appropriate to achieve tax compliance including, without limitation, requirements necessary to avoid premature taxation due to IRS doctrines of constructive receipt or economic benefit, or to ensure compliance with Code Sections 139E and 139D.
E. The Tribe cannot provide individual tax advice and does not guaranty the tax treatment of any distributions herein.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
A. The Tribe may, but is not required to, permit the disclaimer of Per Capita Payments and/or trust distributions. Any previously disclaimed Per Capita Distributions may not be collected under any circumstances.
B. The Tribe may, but is not required to, implement a deferral program or programs designed to permit Members to defer Per Capita Payments and/or Trust Distributions to a later Distribution Date.
C. Any other standards, rules, procedures, and conditions for deferral or disclaimer that may be adopted by the Tribal Council consistent with any applicable federal law shall be met.
D. Disclaimer and deferral elections are subject to such additional conditions, forms, agreements, limitations, and procedures as may be adopted by the Tribe for compliance with applicable IRS requirements.
[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]
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