Tribal Opening

Rebecca Benally (Navajo) will provide the Tribal 

Opening
Motion to Approve Minutes

DFO Krishna Vallabhaneni Motioned to Approve the 

Minutes of the September 18, 2019 Meeting

Chairwoman Lacey Horn Seconded the motion 
Committee Member Technical Advisors

Pursuant to Section 6.6 of the TTAC By-Laws the 

following was submitted by each TTAC member 

requesting a Technical Advisor to the Chairperson of the 

Committee: 

Technical Advisors Requirements

1. Purpose of required technical assistance; and

2. Name of individual(s) designated; and

3. Employment Affiliation; and

4. Curriculum vitae (CV) or Resume; and

5. Any conflicts of interests, if any, that are relevant to the duties 

to be performed, and/or that may conflict with applicable law.
Committee Member Technical Advisors

• Each Committee Member requesting a technical advisor will 

motion to nominate their technical advisor and review and 

approval by the TTAC

• Received

• Chairman W. Ron Allen, Fatima Abbas, Director of Policy and 

Legislative Counsel, NCAI

• Rebecca Benally, Derrick Watchman, President/Owner, 

Sagebrush Hill Group LLC 

• Councilwoman Sharon Edenfield, William “Randy” Wilson, 

Controller Confederated Tribes of Siletz Indians

• TTAC Chairwoman Lacey Horn, Robert Yoder, Yoder & 

Langford, P.C.

• TTAC Vice-Chairman Eugene Magnuson, Dr. Eric Trevan, 

Faculty Evergreen State College

• Chief Lynn Malerba, Elizabeth “Liz” Malerba, USET
Motion to Approve Technical Advisors

Chairman W. Ron Allen motioned to nominate Fatima 

Abbas, Director of Policy and Legislative Counsel, NCAI as 

his technical advisor

Rebecca Benally motioned to nominate Derrick Watchman, 

President/Owner, Sagebrush Hill Group LLC as her technical 

advisor

Councilwoman Sharon Edenfield motioned to nominate 

William “Randy” Wilson, Controller Confederated Tribes of 

Siletz Indians as her technical advisor
Motion to Approve Technical Advisors

TTAC Chairwoman Lacey Horn motioned to nominate 

Robert Yoder, Yoder & Langford, P.C. as her technical 

advisor

TTAC Vice-Chairman Eugene Magnuson motioned to 

nominate Dr. Eric Trevan, Faculty Evergreen State College as 

his technical advisor

Chief Lynn Malerba motioned to nominate Elizabeth “Liz” 

Malerba, Legislative and Policy Director, United Southern and 

Eastern Tribes Sovereignty Protection Fund (USET) as her 

technical advisor
TTAC Review and Progress

Treasury Tribal Advisory Committee (TTAC) convened their first official meeting on June 20, 2019 

in Washington D.C.

• Topics Covered

• Administrative Items

• 7 Members, Lacey Horn elected Chairperson and Eugene Magnuson elected Vice-Chairperson

• Treasury Designated Federal Officer (DFO) Krishna Vallabhaneni, Tax Legislative Counsel, Office of Tax 

Policy

• NAFOA in coordination with NCAI instructed to draft bylaws

• Charter considerations to ensure government-to-government relationship is preserved 

• Policy Items

• Working Groups (GWE, Dual Taxation, Tribal Pensions)

• NAFOA policy report (Kiddie Tax, tax status of tribally charted entities, tax extenders, etc.) 

• Another avenue beyond Tribal Consult to provide input on matters of taxation

• NAFOA selected as main technical advisory coordinating organization 
TTAC Review and Progress

Treasury Tribal Advisory Committee (TTAC) adopted bylaws and formed subcommittees in second 

meeting

• Topics Covered

• Administrative Items

• Charter Amendment Suggested to Treasury

• Bylaws Approved

• Subcommittees Formed

• General Welfare Exclusion

• Dual Taxation 

• Tribal Pensions 

• Policy Items

• Comments Received 

• Implementation of Tribal General Welfare Exclusion Act 

• Definition of Lavish or Extravagant

• Training of IRS and Tribal Professionals

• Rules for Training need to be established first 

• NAFOA to develop Priority Policy and Issues Matrix 
Motion to Approve Subcommittee 

Operating Procedures 

Chairman W. Ron Allen motioned to approve 

subcommittee operating procedures for the GWE 

subcommittee. Councilwoman Sharon Edenfield 

seconded.
Motion to Approve Subcommittee 

Operating Procedures 

Rebecca Benally motioned to approve subcommittee 

operating procedures for the Dual Taxation 

subcommittee. Chief Lynn Malerba seconded.
Motion to Approve Subcommittee 

Operating Procedures 

TTAC Vice-Chair Eugene Magnuson motioned to 

approve subcommittee operating procedures for the 

Tribal Pensions subcommittee. Councilwoman 

Sharon Edenfield seconded.
Subcommittees and Volunteers

Subcommittees

• General Welfare Exclusion:

Chairman Ron Allen and Councilwoman Sharon Edenfield

• Dual Taxation:

Chief Lynn Malerba and Rebecca Benally

• Tribal Pensions:

TTAC Vice-Chairman Eugene Magnuson and Treasurer Patricia “Trish” King

Additional subcommittee members will be selected upon completion of a form which 

we expect to distribute in approximately 2 weeks. 

• Subcommittees may have up to 7 members. 

• Subcommittees report only to an official quorum of the TTAC
Motion to Select Subcommittee Members

Chairman W. Ron Allen motioned to select the following 3 

individuals as members of the Subcommittee on the 

GWEA based on their experience within this subject area. 

Councilwoman Sharon Edenfield seconded

Selected Members:

• Wendy Pearson, Hobbs Straus Dean & Walker, LLP

• Sam Cohen, Government Affairs and Legal Officer, Santa 

Ynez Band of Chumash Indians

• Robert Yoder, Attorney, Yoder & Langford, P.C.
Motion to Select Subcommittee Members

Rebecca Benally motioned to select the following 5 individuals as members of the Subcommittee on Dual Taxation based on 

their experience within this subject area. Chief Lynn Malerba seconded

Selected Members:

• Jean Swift, Financial Advisor to the Mashantucket Pequot Tribal Nation Tribal Council 

• Derrick Watchman, President/Owner, Sagebrush Hill Group 

LLC 

• Michael Connolly, President, Laguna Resource Services, INC.

• Henry Cagey, Councilman, Lummi Nation 

• Michael Willis, Partner, Hobbs Straus Dean & Walker, LLP
Motion to Select Subcommittee Members

Vice-Chairman Eugene Magnuson motioned to select the 

following 2 individuals as members of the Subcommittee 

on Tribal Pensions based on their experience within this 

subject area. Councilwoman Sharon Edenfield seconded

Selected Members:

• Cassie Langford, Attorney, Yoder & Langford, P.C. 

• Randy Wilson, Controller, Confederated Tribes of Siletz 

Indians
Matrix of Issues 

• General Welfare Exclusion 

Act 

• Dual Taxation 

• Tribal Pensions

• Indian Employment Tax 

Credit 

• Indian Coal Production Tax 

Credit 

• Kiddie Tax

• Tax Exempt Debt 

• Accredited Investor 

• Securities Registration 

• Bankruptcy and 

Restructuring 

• Community Reinvestment 

Act 

• New Markets Tax Credit 

• Low Income Housing Tax 

Credit 

• Opportunity Zones

• Access to Capital

• Accelerated Depreciation 
IRS Indian Tribal Governments News

https://www.irs.gov/government-entities/indiantribal-governments/subscribe-to-indian-tribalgovernments-news
https://home.treasury.gov/policy-issues/tribal-affairs

Treasury Tribal Affairs Website
https://home.treasury.gov/policy-issues/tribal-affairs/treasurytribal-advisory-committee

Treasury Tribal Advisory Committee
Comments to TTAC:

TTAC@treasury.gov

Comments for Tribal Consultation: 

tribal.consult@treasury.gov

BREAK
The Listening Session on TriballyChartered Corporations will be 

held at 2:00 p.m. upstairs on the 

4th floor, directly above the 

Cash Room.