Indian and Gaming

Benefits, Compensation & Retirement Plans

Dorsey assists a number of Tribes and tribal entities on employee benefits ranging from health insurance and fringe benefits to retirement plans. The Pension Protection Act of 2006 amended the Internal Revenue Code and ERISA to make it more difficult for Tribes to assert that tribal plans are governmental plans that are exempt from nondiscrimination, reporting and disclosure, fiduciary requirements, and enforcement and penalties by the DOL and IRS.

Representative Matters
Dorsey has worked on the following:
  • Dorsey is working with the IRS to clarify the ability to include compensation excluded from income under section 7873 when determining compensation for purposes of contributions to and accrual of benefits under tribal retirement plans.
  • Dorsey has assisted employers in reviewing retirement plan amendments and compliance with changes in the law.
  • Dorsey has assisted employers with questions on the Pension protection Act and the transition relief provided under Notice 2006-89 and Notice 2007-67.
  • Dorsey has assisted with the tribal entities with questions regarding health care reform (the Patient Protection and Affordable Care Act and the Health Care and Education Reform Act).
  • Dorsey has assisted with the development of child care programs and a child care center.

Compliance and Penalties
The IRS and DOL are increasing their enforcement of the Code and ERISA. penalties under these statutes can be severe, including penalties of up to $1,100 per day for late filing of Form 500 and substantial penalties for HIPAA violations. Our attorneys work with tribal entities to review their plans and assist them in complying with the lengthy and complex rules that govern employee benefits, compensation, and retirement plans.