Tuesday, March 31, 2009

Power on the Reservation was terminated

Current blizzard conditions and freezing temperatures continue to threaten the lives of the Crow Creek Residents

FORT THOMPSON, SD -- 03/26/09 -- Temperatures reaching below 7 degrees F with the wind chill and blizzards on the Crow Creek Reservation this week have become an emergency situation as Central Electric Cooperative continues cutting power, leaving many residents in the nation's poorest county without heat, losing their food, water, and in some cases, threatening their lives. Despite the Obama Administration's commitment to invest in Native American communities with more than $2.5 billion of the American Recovery and Reinvestment Act allocated to Indian Country to create jobs, promote economic opportunity, and address the energy crisis, Central Electric Cooperative continues cutting power in homes on the Crow Creek Indian Reservation.

Contact:
Alissa Sears
805-969-3744
email: alissa@christiecomm.com

Saturday, March 28, 2009

WE SHALL REMAIN

It's about time the truth is being told. Check your PBS T.V. listing for viewing times or you can order the 3 DVD set.

Friday, March 27, 2009

ENERGY MONEY FOR SAULT TRIBE

We'll be watching to see if the Sault Tribe squanders this prize. I can't help but wonder if this was based on membership size since Sault Tribe does very little for many members and absolutely nothing for the majority of the members.

From the Sault Evening News...
SAULT STE. MARIE — Vice President Joe Biden and Energy Secretary Steven Chu today announced plans to invest $3.2 billion in energy efficiency and conservation projects in U.S. cities, counties, states, territories, and Native American tribes. This includes $76,601,500 for state, county and city efforts in Michigan.
The Sault Ste. Marie Tribe of Chippewa Indians of Michigan was awarded $382,400 through the program.

The Bay Mills Indian Community will receive $51,300 for energy efficiency improvements.

The shocking news to Upper Peninsula residents is that of the $3.2 billion dollars awarded, none of it went any U.P. city or county. Not one.
None.

The only other U.P. entities to receive funding were the following Tribal governments:
Hannahville Indian Community, $35,100; Keweenaw Bay Indian Community, $68,900; and Lac Vieux Desert Band of Lake Superior Chippewa Indians, $25,900.
Thursday’s announcement builds on an investment of $325,433,975 in Michigan weatherization and energy funding announced by the Administration on March 12 and detailed at energy.gov/recovery.
“These investments will save taxpayer dollars and create jobs in communities around the country,” said Vice President Biden. “Local leaders will have the flexibility in how they put these resources to work.”
Biden continued, “But we will hold them accountable for making the investments quickly and wisely to spur the local economy and cut energy use.”
The Energy Efficiency and Conservation Block Grant program, funded by President Obama’s American Recovery and Reinvestment Act, will provide formula grants for projects that reduce total energy use and fossil fuel emissions, and improve energy efficiency.

Chair and Board salary need to be put to a referendum vote of the people.




Thursday, March 26, 2009

A respectful tribal member sent me this lovely quote from the
Tecumseh of the Shawnee...

Respect is to be given for all beings placed upon this earth by the Creator.
Respect is to be given to elders who are rich in wisdom.
Respect one’s privacy, thoughts and wishes.
Respect human siblings by only speaking of their good qualities.
Respect one’s personal space and belongings.
Respect another’s spiritual path and do not judge their choices.
Trouble no one about their religion; respect others in their view;
and demand that they respect yours.
Love your life, perfect your life, and beautify all things in your life.
Seek to make your life long and its purpose in the service of your people.
Prepare a noble death song for the day when you go over the great divide.
Always give a word or a sign of salute when meeting or passing a friend or even a stranger, when in a lonely place.
Show respect to all people and bow to no one.

McCoy Violates Election Laws


Wednesday, March 25, 2009

ANTHONY DEFEO and the MACKINAC BANDS CONNECTION



Several inquiries have been made regarding the connection between Tony Defeo,Diana Knowles, and the Mackinac Bands. Prompted by the policy of the Mackinac Bands to be completely transparent, I have been asked to provide answers to those questions.

When Diana Knowles was chastising the Sault Tribe for their failure to do due diligence while also pushing the attributes of DeFeo, was she aware of who this scoundrel really was? It was Knowles that also introduced him to the Mackinac Bands and pushed to have the MB board sign a Memorandum of Understanding devised by Knowles....which we did not.

With the memorandum came a promise of funding for legal services, which was true, until DeFeo didn't pay the attorneys. DeFeo was made out to be Mr. Wonderful by his associates and those who claimed to know him. He was going to fund a health center for the MB because
he just wanted to see its members have health care. At first, we jumped at the chance and wanted to hear what he had to say all the while keeping in mind that it seemed too good to be true.

At his side was his associate and now, codefendent, Kim Lewis as well as an Alaskan attorney, another from the Detroit area, a mysterious investor from Dubai, the brother of Lewis "Brett" and lastly Knowles, a Mackinac Band and Sault Tribe member who was very insistent that we work with Anthony DeFeo.

Knowles had high hopes of handling the employment of MB members to work in tribal facilities through her small employment agency in Pontiac, American Heritage, so was this her motivation behind being the voice for Defeo? Understandable, I guess, since the rest of us were also filled with high hopes that maybe DeFeo was for real even though we weren't ready to make any sort of agreement with him until we had time to discuss the matter.

One person that went ahead of the game, did his research and found out what DeFeo was really about was Bob . It was Bob that insisted DeFeo was shady. Fortunately, most of us came to our senses thanks to Bob,(some later rather than sooner). Tommer Bruning was one who maintained his complete faith in Bob. What would have happened if we had stuck with DeFeo? Was he just hoping to get his hands on possible federal funding or was he hoping he could entice other investors such as Bill from Dubai into making him rich off other people's money?


Saturday, March 21, 2009

The Truth About Racism...

If you really want to know what you never learned from any history book about the mass extermination of Native Americans and other dark skinned races go to:
History of Racism,
Part 1
Part 2
Part 3
Part 4
Part 5
Part 6
Parts following part one are even more disturbing so be prepared.

Also good viewing,
UNREPENTANT: KEVIN ANNETT AND CANADA'S GENOCIDE

Director Bouchour / Greektown Licensing / The Spiders' Web


Sault Ste. Marie, Mi...Meanwhile..in Detroit, Michigan..gaming board hearings are underway..with director Bernard Bouchour of the Sault Tribe standing front and center.

All of the Tribe's directors go through this licensing process..by the Michigan Gaming Commission Board. They need to be licensed by it, in order for the Greektown Casino to be licensed by it. And..if they don't get licensed by it..well, Greektown Casino, itself, would likely lose its license..by it.

And..it seems..the gaming board has discovered how spokespersons' Jake M. of the Greektown Management Board is a former vendor of the Sault Tribe, who had a previous relationship with then Chairman of the Sault Tribe, Bernard Bouchour, wherein he acted as a consultant to the Romulus Project, and, wherein, also, he made an illegal campaign contribution of $ 1000.00 dollars to the former chairman's' 2004 campaign..this relationship has put the licensing of both of these individuals at risk.

But..here's the clencher..Frank Ettawageshik, chairman of the Odawa's of Petoskey, Michigan, has testified to how Bouchour..asked for money from his tribe: it seems he was told if he didn't give him ( the Sault Tribes' former chairman, Bernard Bouchour ) a percentage of the revenue from their casino once opened, they would never get recognition.

What's the big word we need, here, to describe this kind of activity..is it extortion?

Asked if the money being asked for was meant for the former chairman of the Sault Tribe, personally, or, for the Sault Tribe, itself, the Odawa chairman chairman, Frank Ettawageshik, replied.." I don't know. "

And..if the Sault Tribe's Board does nothing and sits on its hand..and lets the Greektowns' spokesperson, Jake M. and the Sault Tribes' director, Bernard B...be refused a license by the gaming board..what will likely happen? Answer..the gaming board will likely pull the Greektown Casinos' license, itself.

As..the gaming board has also discovered how Mike McCoy, the tribes' state legislative liaison, brother to director Cathy Abramson, was the individual who set up the meetings and was also present at them..indicating to the gaming board how at least one member of the Sault Tribe's Board was aware of what was going on...

Thank you, Charles Forgrave

Editor comment:
When I ran for the board, I had to qualify for a gaming license in
order to continue my candidacy...or so they told me. Why then, is
Bouschor still waiting for his gaming license? Why did the Election
Chairman and committee place Greektown in jeopardy if Bouschor's
qualifications have not been resolved? Enlighten me, please.
LW

Thursday, March 19, 2009

GOTTA LOVE THIS NEWS....

"HOUSE PASSES BILL IMPOSING 90% SURTAX ON TARP BONUSES:
Today, by a vote of 328 to 93, the House approved legislation (H.R. 1586) that would impose a 90% excise tax on bonuses paid after December 31, 2008, by Fannie Mae, Freddie Man, and companies that have received over $5 billion in TARP funds. Six Democrats voted against the bill and 85 Republicans voted for the measure."

Which means that 243 Democrats voted for it and 87 republicans voted against it. LW

"The tax would also apply to bonuses paid by entities affiliated with these companies. Three-fourths of the TARP funds that have been spent went to companies that would be covered by this bill. This tax will not apply to any bonus that is returned to the company in the same taxable year that the bonus is paid. The bill would not affect taxpayers with adjusted gross income below $125,000 ($250,000 for joint filers) or employees of companies that have received $5 billion or less in TARP funds. When asked why the legislation doesn’t impose a 100% tax, the bill’s sponsor, House Ways and Means Committee Chairman Charles Rangel said, “We figured that the local and state governments would take care of the other 10 percent.”
Senate Finance Committee Chairman Max Baucus and ranking member Charles Grassley introduced their bill today. For companies that received TARP funds, the Baucus-Grassley bill would impose a 35 percent excise tax on both employers and employees, on retention bonuses and other bonuses. The proposal would also put a cap on the amount of income employees of these companies are allowed to defer tax free. Small banks as defined by the tax code and entities that received less than $100 million in TARP funds would be exempt from the legislation. It is unclear when Senate action may occur."
http://www.steptoe.com/resources-detail-5998.html

Our economy is not sovereign in the sense it is not a federal treaty right....

I am torn between going forward out of frustration and saying not to out of the same frustration. It is early in the actions being taken in Washington and Connecticut so what is going to happen is not yet clear. What is going to happen here is clear if we do nothing. The leadership is unable to act on our behalf because they cannot. It seems simple. They just don't have the abilities to lead us out of this in any way shape or form and that opinion comes from insiders who are obviously depressed and overwhelmed by the lack of leadership being demonstrated on any issue, let alone anything new. I know we all have friends in places in the know so this should not be new to your ears.

But, what seems to be new, is the complete lack of accountability in any way shape or form on any matters. What has been offered as of late is the idea that our Upper Peninsula Casinos actually made money during the recent downturn, but what also happened is tribal members paid for it with their jobs and services and so on. This is where our tribal leaders are competent. Take away all resources from the tribal membership in order to balance the budget as best they can. This practice comes right out of the old federal paternalistic attitude of old when all we had was treaty rights and the feds would cut us if their budgets were not balanced.

So, what new things have happened here in the past three decades? Absolutely nothing except we have been used to front a Casino operation that benefits a few who have benefitted greatly, most of whom are no longer involved in our community so we do not actually see or hear from them. The behaviors of our current leadership speak volumes about this mystery. Say nothing and do nothing is the current policy. Why? Well, what can they do now? What can they say now?

We need external legal help in order to get something done. Not to fight with our leaders but to get the same citizens right to know about their investments, the same as the rights upheld for the rest of the country. Our Greektown and other related debacles is our AIG. There is no economic dividing line called economic sovereignty in this tribal citizen business matter. Our economy is not sovereign in the sense it is not a federal treaty right. We belong to the rest of the country more in this crisis than we do to internal tribal debacle that has beem created by a few tribal leaders and their associates in and out of this tribe using secrecy as their modus operandi during their reign of economic ruin. We need legal protection in order to get them out of our bank holdings and lay blame where blame is due.

Tom Biron

Monday, March 16, 2009

409A Dismay

Everything you ever want to know about 409A and a lot more. Scroll down the 409adismay blogspot to the You tube video and listen very closely to find out what this referendum is
really all about.

409A dismay

Saturday, March 14, 2009

JUNK MAIL SOLUTION

An email I received regarding concern over the increase in
tax on cigarettes prompted me to consider other ways to generate
revenue from tax dollars. My smoking habit went away several years
ago with the help of Nicorette and I now hate the smell of the
stuff. With all the information that is out there, young people
are still lighting up for the first time. Even more disturbing
is when I see college students lighting up. HELLOOO! Get smart
in one respect and get stupid in another...go figure. Personally,
I could care less how high they raise the cigarette tax. I don't
think there are a lot of people stupid enough to pay $10 a pack
to kill themselves and everyone around them but then again, the
increases that have occurred over the years have not put an end
to the activity of lighting up.

Why aren't cigarettes illegal when they are so harmful? The answer
is simple....the tax dollars they generate along with the number
of politicians that smoke. If cigarettes were removed from the
consumer market, laws would have to be created that allow for the
prosecution of tobacco possession,dealing and manufacturing of, but
huge fines would replace some of the cost to do so. But then, the
ripple effect of putting people in jail would increase taxes for the
taxpayer.

How would the government ever make up the difference in tax
collected? Charging a penny or two for each piece of junk mail
that is distributed would solve part of the problem. It would
create millions in new revenue because most advertisers will
continue to send it out although they will surely pass on the
cost to the consumer by raising the cost of their products and
services. But, the responsibility is with the consumer not to buy
the products.

I sure would like to get a lot less junk in my mailbox. It doesn't
seem to help to write "return to sender" on it nor does it help to
return it in the envelope provided when I pay a bill. Increasing
the postage in the form of a tax on junk mail may convince some
companies that it is too costly to send out so much junk mail and
rather than raise prices may cut down on the amount of junk that
reaches your mailbox.

They don't call me Dream Weaver for nothing.

Tuesday, March 10, 2009

DON'T CARE ABOUT ELDER CARE...

So say the Sault Tribe Board of Directors.

Somehow they have to find the means to pay for that trip to D.C., their continued benefits, but most of all...that ridiculous referendum to save the aforementioned from having to pay income tax on their retirement.

So what's left except to cut more Elder programs so that the board can hang onto their unearned paychecks and protect their own cushy financial position. If an Elder needs a ride to a scheduled appointment, they must pay for that ride that was free just days ago. A ride within the city limits of Sault Ste. Marie will now cost an Elder $5.00.


Need a ride to Petoskey from the Sault for specialized care and it will cost an Elder $30.00. How many doctors appointments does the average Elder have per month?

Combine a heart problem with diabetes and circulatory problems and that may require three different health professionals and regularly scheduled appointments.

What is the new cost to the average elderly person that does not drive or has no other options to reach their health care provider? Along with all the other rising costs in this unstable economy, now the elderly members of the Sault Tribe find themselves deeper in the financial ditch while the directors plot how they can take even more for themselves at the expense of the sick and elderly.

Since the new Chairman has taken over and Bouschor has returned to the board, the most helpless members of the Sault Tribe are being stripped of health care along with the huge reduction in their land claims checks. Imagine two married Elders trying to survive on a small fixed income and suddenly they not only lose a large portion of that income, they now have to come up with the money to pay for transportation for medical appointments. How many Elders will be cancelling that important health care because they don't have the extra bucks to get there?

It seems to me that the people that need the help the most are the very people that are being stripped of the benefits they are entitled to. Kind of makes you wonder what the motivation of the board is when they make it even harder for an Elder to get to their doctor appointments.

This failure to take care of our Elders is very un-Indianlike while the board doesn't give up a thing....with the exception of their.....

Wisdom to know what's right for their people
Love of their people
Respect for all living things besides themselves
Bravery to fight for the weakest
Honesty in the preservation of what belongs to all
Humility to admit they are incapable of doing the right thing
and lastly,...
Truth....requires no explanation.

The Sault Tribe Board of Directors have taken the 'Care' out of 'Elder Care' and violated all of the teachings of the Seven Grandfathers in the process. What's next for the members of the Sault Tribe?

Friday, March 6, 2009

Instructional video

Ballot Video
For your Sault Tribe ballot.


THE TRAGEDY OF AGEISM
How old is the oldest member of your family, how close are you to them and how well do you know them? What is your personal attitude towards the Elderly?

The sad truth is that the Aged are systematically being discriminated against because of their chronological age. Add to that, the erroneous assumption that illness or diminished abilities to care for oneself also denotes that the person’s mind has also deteriorated. Alzheimer’s disease affects only 1.9% of people between the ages of 65-69 and only 29% of those over 85. This means that 71% of the population of the Aged, are not suffering from any mental deficiencies other than those they were afflicted with during their younger years.

Stereotyping and negative myths are at the heart of the discrimination directed at the Elderly. They are portrayed as frail, senile, and totally dependent on family or health care professionals by those who are impatient with their very existence. Those with such attitudes are likely to view an Elderly person as someone whose timer should have gone off or that the expiration date is approaching simply because society says so even without the presence of any logical reasoning.

Family members who grew up without the proper bonding to their parents or Elders or were not shown the value of the wisdom of their Grandparents, are the biggest contributors to the myths that the Aged are of no value to society. Many of the Aged are alone in their struggle to physically care for themselves either because they have no close family to assist or because the family they do have, does not want the responsibility .

According to a study by Alison Parsons, Geriatric Assessment Unit in Sydney Australia, it is essential for everyone to understand that the Elderly are quite capable of absorbing new information even when their mental agility may not be as quick. After retirement age, many of the Aged do not need to be mentally quick because they see their retirement years as a time to relax and further enjoy life. Unfortunately for some of the Aged, enjoying retirement is not such an easy undertaking because of their physical disabilities but that should not stop them from dreaming about a better life just as the rest of the population does.

An even worse situation is when the unbonded, unloving family members lie in wait for that timer to expire so that their guilt can end or so that they may reap the benefits of what the family member leaves behind. Although rare, some family members try to assist in that push to the afterlife by stripping the Elderly relative of their dignity by fighting to have them declared as incapable of caring for themselves and lacking the mental capacity to make competent decisions. The motive is often money…the inheritance. The Aged person is then expected to prove their competency to the authorities rather than the family member who is trying to rush them along to that expiration date. The stress that this imposes on an Aged person has the same impact that it would if it were done to a healthy person…..it damages their health and if this is not a crime with potential for legal action, then it certainly represents a crime against the Aged because of a lack of morals and conscience. But fortunately, there are those out there that will fight to protect Elders against those who commit crimes against them.

The Elders, the aged members of our society should be the most valued because they carry with them the most wisdom. Their wisdom comes from experience and having ‘lived it’ and they should be treated like the gold they are. As one who grew up understanding the wisdom of my Elders, I never hesitate to spend the time talking to the wisest of all because the lessons learned cannot be found in any textbook. Our Elders carry with them a personal history that is unique to everyone else’s and to ignore that is sheer stupidity.

There are elderly educators who still have the ability to teach but society says they are too old to be useful. Imagine a child without a grandparent being able to spend time with a 90 year old filled with stories that have not been written. Instead of our Elder program being one of just providing them a meal or a ride to their doctor, why not ask them to participate in a real Elder program that provides a history lesson to the youngest. Why not employ the Elders as a story teller (their own) at the day care center or children’s summer programs? How about an Elders history or discussion circle? Give a group of Elders a topic with issues and they will solve it.

One thing is certain, society needs to change its perception of the Aged and respect them for what they still have to offer instead of who we think they should be. They are still people with much to contribute who not only deserve our respect, but our care. Do yourself a favor and find an Elder to take care of. The lessons learned will be invaluable.
copyright Lynne Weaver March 2009

Wednesday, March 4, 2009

Sault Tribe ballot


BEST USES FOR A SAULT TRIBE BALLOT

So many are calling and writing to ask what to do with the latest stupid Sault Tribe ballot as well as offering suggestions, which I will be sharing by posting to this blog.

Listed below are a few suggestions to date:

1. Give them to your hamster to shred for it's nest.
2. Rubberband them around your shoes when trying to hop over those piles the dog left behind.
3. Recycle them by shredding for use in Easter baskets.
4. Rip them lengthwise to use as seat covers in public restrooms.
5. Use under the cat's dish to protect your floors.
6. Use as the test sheet when replacing your printer cartridge.
7. Stuff inside clothing to 'enhance' certain body parts.
8. Cut in little squares and staple together for the perfect size notepad for your pocket or purse.
9. Give them to the kids to color.
10. Use them as a conversation starter at your next party and offer a prize for the person who can figure out what they are for.

Any other suggestions? Keep it clean, please.

Monday, March 2, 2009

THROW THE DAMN BALLOT IN THE TRASH!


The Sault Tribe Board of Directors sent a ballot to the members regarding an issue of compliance or non-compliance with the IRS regulations Section 409A. Why?

That same board will not give the members an opportunity to vote on their own constitution or give them a say in the new retirement plan developed by the Board of Directors for themselves. But they are asking the members to take responsibility for compliance with the federal IRS regulations. The regulations are not new unless you consider January 1, 2005...new. There is no reason that the membership should vote on this issue since it does not concern you as an individual. If you have a plan that falls under any of the categories mentioned below, then it would be your individual responsibility to comply with federal regulations. If you don't comply, it is you that will be held responsible.

So why then is the board asking the members to decide on whether their retirement plan should comply with federal regulations? Is this the sneaky route they have chosen to get the members to agree with their new plan without actually telling you what you are doing?

This is exactly what they did to the Mackinac Band members. Sneaky bunch, aren't they. Look who was leading the tribe then and look who is back. That alone should answer all the questions regarding whether to approve or disapprove the question on the ballot.

The board was irresponsible for spending money the tribe could not afford by this new voting shenanigans so don't help them along by getting involved in their sneaky dealings.

So the answer to everyone's question regarding how to vote is this..
THROW THE BALLOT IN THE TRASH!!!!!
_____________________________________________________
Anonymous has left a new comment:
Since when is the Sault Ste. Marie Tribe of Chippewa Indians a “public company”? This tribe rests on sovereignty in every case that benefits itself, including against employees fed up with unfair employment practices. So why is the board now looking for input from the membership? Is it because when they collect their safe havened retirement they can say it was the “will of the people”? This is so wrong. And in this post where the board’s actions are touted as responsible and necessary, there is no transparency, no mention that the amount is for LIFE! So you figure it out. Look at the longevity of the sitting board members. What is the real gain here; lifelong retirement payments for board members who have not yet been dethroned. To be fair one would have to acknowledge that these fine legislators can’t depend on any elder payments to supplement their income, so they have to set themselves up while still in office and before you send them packing. There should be no pension plan for board members.
It’s not bad enough that they have taken away all employee protection via resolution, fattened their wallets while mismanaging Tribal funds, removed Tribal members access to health care, assistance with health care costs, education assistance, elder meals, elder payments, funeral assistance, and a host of other cuts to the people. NOW they want our input?
Give me a break
_____________________________________________________
Hi Lynne:
I just got my ballot and I can’t see how this is even legal. First, the amendment is not part of the package so we really don’t know what we are voting for. Second, the resolution is not to approve the amendment or to disapprove it. The resolution only asks members to give a preference to either be in compliance or not to be in compliance. If you vote for it, they can interpret the vote as permission to make future changes to stay in compliance with federal tax laws. If you vote against it, they can use the result to demonstrate the “ignorance” or unsuitability of the people to make decisions on how the tribe is run. Unless a quorum of voters are needed for this, not voting does no good.

Philip F Kraushaar
_____________________________________________________

Comment from Anonymous:

I wouldn't vote at all.
It is to approve what the board put in place for the existing Board retirement to comply with IRS rules. If the members vote it down, it won't change anything. The retirement will still be in place. However, their intent in putting this to referendum is to try to eliminate the board retirement (which it doesn't do) but will likely move down the road to eliminate it. Only those board members who have served for at least five years qualify and they have to be of retirement age. If they serve for a full 20 years, they qualify for $1,000. If they only serve 10 years, they qualify for $500. Again, I think they intend to open the door to get rid of the Board retirement.

Sunday, March 1, 2009

MORE ON NON-COMPLIANCE OF 409A



Continuing Documentary And Operational Compliance Effective January 1, 2009, each deferred compensation plan must comply, both in form and operation, with the applicable requirements of the Final Regulations. Care must be taken to ensure that arrangements in existence prior to 2009 are not modified in a way that violates 409A, and that new arrangements are structured to comply with 409A.

There are several areas of potential non-compliance:

Six-Month Delay Rule
For a public company, either not having language in the plan prohibiting payments of deferred compensation to a "specified employee" during the first six months following termination, or making payments in violation of this rule.

Separation Pay Exception on Account of "Good Reason" –

Amending an existing "good reason" definition that does not require materially adverse action to be taken against the employee does not work to exclude the separation pay from 409A.

Short-Term Deferral Exception –
Not paying a bonus or severance amount by March 15th of the year following the year in which it is "vested" (e.g., because a release needs to be negotiated) removes the bonus or severance amount from the "short-term deferral" exclusion to 409A coverage.

Deferral Elections –

Making initial deferral elections after the beginning of the service year, other than with respect to certain performance-based compensation,or, in the case of sub- sequent deferral elections, not requiring the payments be delayed for at least five years, generally would violate 409A.

Payment Triggers –

409A permits payments of deferred compensation to be made only upon the occurrence of a limited number of events:
(1) "separation from service";
(2) "disability";
(3) death;
(4) at a specified time or pursuant to a fixed schedule;
(5) a "change in control"; or
(6) an "unforeseeable emergency."

Option/SAR Repricing –

Many private companies do not follow the IRS guidelines for determining "fair market value" for purposes of determining the exercise price of options and SARs.

Anti-Acceleration Rule –

409A generally prohibits the acceleration of payments of deferred compensation to any employee.

The 409A Deadline

One thing I would like to mention...don't be tricked into
non-compliance because you don't like the source of information.
Someone may be pushing compliance hoping you won't trust them,
therefore voting for non-compliance.

You have more than 2 weeks to return your ballot.
Vote responsibly and ethically by doing the research.

Compliance with IRS Rules Section 409A


I have not seen the (costly)referendum that was sent out for members of the tribe to vote on but I understand the question is 'should the tribe comply with IRS section 409A?'

After you determine whether or not this has anything to do with your personal finances, you might want to ask yourself why the tribe chose to spend the money on a referendum asking you to decide on such a complicated tax issue that most of you know nothing about nor would you be expected to. Which services did they cut to pay for the referendum?

Secondly, you need to make sure that it is only compliance with IRS section 409A that you are voting on and not other hidden issues related to the boards retirement plan. The way I read section 409A, the question is simple....Should the tribe comply with IRS rules or not?

Call your tax preparer to see if and how 409A compliance affects you or if it does. You can go to the IRS website and read about the IRS rules regarding section 409A but here are a few excerpts from the IRS website regarding 409A.

What is §409A?


§409A was enacted in October 2004 and was generally effective on January 1, 2005. It applies to compensation that workers earn in one year, but that is paid in a future year. This is referred to as nonqualified deferred compensation. This is different from deferred compensation in the form of elective deferrals to qualified plans (such as a 401(k) plan) or to a 403(b) or 457(b) plan.

How does coverage under §409A affect an employee’s taxes?

If deferred compensation meets the requirements of §409A, then there is no effect on the employee’s taxes. The compensation is taxed in the same manner as it would be taxed if it were not covered by §409A.

If the arrangement does not meet the requirements of §409A, the compensation is subject to certain additional taxes, including a 20% additional income tax. §409A has no effect on FICA (Social Security and Medicare) tax.

Section 409A provides certain requirements applicable to nonqualified deferred compensation plans. If a plan does not meet those requirements, participants in the plan are required to immediately include amounts deferred under the plan in income and pay additional taxes on such income.

The Treasury Department and the IRS issued final regulations under § 409A in April 2007 (72 Fed. Reg. 19234 (April 17, 2007)). The final regulations apply to taxable years beginning on or after January 1, 2008. In general, the final regulations require that the material terms of a nonqualified deferred compensation plan be in writing. See § 1.409A-1(c).

Commentators stated that taxpayers anticipate difficulties in formally amending existing plans to comply with the final regulations by the January 1, 2008 deadline. In addition, a number of commentators have raised questions regarding the application of the final regulations to certain types of plans. This notice is issued in response to these comments and questions.

III. 2008 TRANSITION RELIEF
A. In General

Section 409A generally applies to amounts deferred under a nonqualified deferred compensation plan to the extent the amounts deferred under the plan were not earned and vested before January 1, 2005.


The final regulations are applicable for taxable years beginning on or after January 1, 2008, and a nonqualified deferred compensation plan must meet the requirements set forth in the final regulations as of the first day of the taxable year. This section provides certain limited transition
relief,until December 31, 2008, with respect to the plan document requirements.

IRS Deferred Compensation Plan


Bernard Bouschors Unit Report

One final comment.
There is a referendum on resolution titled “Amending Board Retirement Plan.” The resolution that was approved is to amend the plan for compliance with the requirements of the Internal Revenue Service’s Code Section 409A. The plan was approved in 1998 for retired tribal board members. The changes have no impact on the current tribal board members. I support the change and ask you to do the same.


Thank you,
Bernard Bouschor, Unit I


Our right to make changes through referendum is the one voice we have left....use it.