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The 105(l) lease program has become one of the most transformative funding mechanisms available to Tribal Nations—but it's widely misunderstood. This episode, REDW National Tribal Practice Leader Wes Benally sits down with Geoff Strommer, partner at Hobbs Straus Dean Walker, to demystify this critical provision of the Indian Self-Determination Act.

Despite the name, 105(l) "leases" aren't leases at all in the traditional sense—they're funding agreements that enable Tribes to receive resources for maintaining, repairing, and even constructing healthcare and administrative facilities. Geoff, who litigated the landmark Maniilaq cases that established Tribes' rights to fully funded 105(l) agreements, shares the fascinating journey from dormant statutory provision to nearly $1 billion in total lease value across Indian Country.

Learn about the three compensation methodologies, how Tribes are using projected 105(l) revenue to finance major new construction projects, and what barriers (and opportunities) exist in this evolving landscape.

Chapters

• 00:00 - Introduction and Geoff’s Background in Tribal Law
• 02:44 - What Are 105(l) Leases? Breaking Down the Basics
• 06:46 - The Landmark Maniilaq Litigation Cases
• 16:19 - Establishing Mandatory Lease Requirements
• 17:15 - Three Compensation Methodologies Explained
• 24:34 - Barriers and Negotiation Issues
• 28:44 - Congressional Appropriations and Future Sustainability
• 31:31 - Looking Forward: Financing New Facilities

Takeaways

• 105(l) leases are funding agreements, not traditional leases—the federal government transfers funds to Tribes for facility maintenance and operations
• The Maniilaq litigation established that 105(l) leases are mandatory, not discretionary, and must be fully funded
• Three compensation methodologies exist: fair market appraisal, hybrid appraisal, and cost reimbursement
• Nearly $1 billion in total 105(l) lease value has been achieved across Indian Country in recent years
• Tribes are now using projected 105(l) revenue streams to finance new construction projects, transforming the facilities landscape

From Legal Right to Financial Reality
Geoff and his team at Hobbs Straus Dean Walker establish the legal framework for 105(l) leases—REDW helps you put that framework into action. Our 638 Healthcare Transition Support team guides Tribes through self-governance transitions, while our Advisory & Accounting specialists help you document costs, prepare lease proposals, and build financial packages that leverage 105(l) revenue streams for new facility construction. Ready to turn 105(l) opportunities into reality?

Reach out to learn how we can help you maximize available resources. 

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Employee voice is transforming HR practices across Indian Country, creating both opportunities and challenges for Tribal organizations. This episode, REDW National Tribal Practice Leader Wes Benally welcomes Taryn Reynolds, MSL, THRP II, and Jessica Goodfox, THRP, TMP, from REDW's Human Resource Consulting team to discuss the heightened focus on HR accountability, proper documentation practices, and the unique cultural considerations that shape Tribal workplace policies. 

From developing bereavement policies that honor four-day traditional burial practices to managing investigations in close-knit communities where "everyone knows everyone," Taryn and Jessica share practical insights for HR professionals navigating these complex dynamics. They also preview their upcoming presentations at the NNAHRA Conference, including executive coaching for HR practitioners and compensation clarity sessions.

Whether you're a seasoned HR professional or a new manager dealing with employee relations for the first time, this conversation offers valuable guidance on documentation best practices, cultural competency, and leveraging external expertise when needed.

Chapters

• 00:00 - Introduction and Welcome
• 02:04 - The Rise of Employee Voice in Indian Country HR
• 07:17 - Top Three Things for New Managers
• 10:22 - Cultural Competency Beyond Buzzwords
• 13:21 - NNAHRA Conference Experience and Networking
• 16:38 - What to Expect at NNAHRA 2025

Takeaways

• Employee needs and investigations are increasing across Indian Country, requiring proper documentation and legal compliance
• HR professionals should document employee interactions immediately and avoid promising complete confidentiality during investigations
• Cultural competency in Tribal HR means aligning policies with traditional practices, such as four-day bereavement periods for burial ceremonies
• The NNAHRA Conference provides transformative networking opportunities and professional development for Tribal HR professionals
• External HR consulting can help remove bias and provide objective investigation services in close-knit Tribal communities

Resources

• Learn how to design effective compensation strategies amid ongoing financial uncertainty in our latest blog, “Navigating Compensation: Creative Strategies Amid Uncertainty” | READ MORE
• Download our FREE white paper, “Addressing Pay Compression: Strategies and Best Practices” | LEARN MORE

NNAHRA'S 29th Annual Conference - September 29 - October 1 - Pechanga Resort Casino

REDW's Human Resource Consulting team will be front and center at NNAHRA’s 29th Annual Conference with presentations on executive coaching and compensation clarity, plus our popular booth featuring chair massages and great swag. Stop by to learn how REDW can support your Tribal organization's HR needs. | Connect with REDW at NNAHRA

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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John James, CEO of Navajo Nation Gaming Enterprise (Navajo Gaming), joins Wes Benally this episode to discuss the evolution of tribal gaming. They discuss the importance of customer experience and the role of innovation in the industry. John shares insights on navigating economic uncertainty, balancing technology with team development, and the significance of non-gaming amenities in enhancing customer experiences. A must-listen for aspiring leaders in the gaming sector!

Chapters

·        01:18 - Evolution of Tribal Gaming Over the Decade

·        04:53 - The Experience of Brick-and-Mortar Casinos

·        08:25 - Customer-Centric Operations in Gaming

·        11:54 - Navigating Economic Uncertainty in Gaming

·        14:42 - The Role of Innovation in Gaming Operations

·        17:32 - Balancing Technology and Team Development

·        19:21 - Non-Gaming Amenities and Customer Experience

·        25:01 - Future Trends in Tribal Gaming

·        29:14 - Advice for Aspiring CEOs in the Gaming Industry

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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This episode, REDW National Tribal Practice Leader, Wesley Benally, welcomes Rebecca George, Executive Director of the Washington Indian Gaming Association, to the podcast. They discuss the misconceptions surrounding tribal gaming, the economic impact it has on communities in the Pacific Northwest, and the importance of education and advocacy in navigating state-tribal relations in Washington. Rebecca shares insights on the diversification of tribal economies beyond gaming and the future trends in gaming technology. The conversation emphasizes the need for collaboration and education to support tribal sovereignty and empower future leaders.

Chapters

·        00:00 - Introduction to Tribal Gaming and Misconceptions

·        02:50 - The Impact of Gaming on Tribal Communities

·        05:51 - Navigating State-Tribal Relations

·        09:01 - Economic Diversification Beyond Gaming

·        11:47 - Future Trends in Gaming Technology

·        14:57 - The Importance of Education and Advocacy

·        18:01 - Advice for Future Tribal Leaders

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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In this episode, Wesley Benally interviews James Siva, Vice Chairman of the Morongo Band of Mission Indians, discussing the dual perspectives of tribal leadership and gaming advocacy. They explore the future of gaming in California, the importance of balancing community values with economic decisions, and the need for economic diversification among tribal nations. Siva emphasizes the significance of engaging younger generations in the gaming industry and the power of inter-tribal collaboration. He also shares valuable advice for future tribal leaders, encouraging them to ask questions and embrace their unique perspectives.

Chapters

·        00:00 - Introduction to Tribal Leadership and Gaming Advocacy

·        03:09 - The Future of Gaming in California

·        05:54 - Balancing Community Values and Economic Decisions

·        09:09 - Economic Diversification for Tribal Nations

·        11:55 - Engaging the Younger Generations in Gaming

·        14:55 - Inter-Tribal Collaboration and National Impact

·        20:58 - Advice for Future Tribal Leaders

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Wesley Benally welcomes Taryn Reynolds, MSL, THRP II, to the Insight in Indian Country Podcast. Taryn is a proud member of the Osage Nation and Human Resources Consultant at REDW Advisors & CPAs. With a rich background spanning 13 years in tribal government, she shares her unique perspective on blending traditional values with progressive governance in tribal organizations.

In their conversation, Taryn emphasizes how protecting sovereignty extends beyond language preservation into organizational policies. Taryn illustrates how tribal communities can be both progressive and traditional, challenging the "that's how it's always been done" mentality while honoring cultural values. Her message resonates with a powerful truth: Native communities aren't just surviving – they're thriving and creating sustainable futures for generations to come.

Chapters

• 00:00 - Introduction and Personal Background
• 03:19 - Cultural Identity in Professional Practice
• 08:27 - Understanding Tribal Sovereignty and HR
• 14:31 - Progressive Approaches to Tribal Governance
• 19:44 - Sources of Inspiration and Mentorship
• 25:14 - Vision for Future Tribal Leaders
• 28:08 - Reflections on Native American Heritage Month
• 30:17 - Closing Thoughts on Ambition and Leadership

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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In this powerful episode of Insight in Indian Country, host Wesley Benally welcomes Sean McCabe, CPA and Controller of the Navajo Nation, for a candid discussion about building a meaningful legacy in tribal finance. With nearly 30 years of accounting experience, Sean reflects on what it means to leave a lasting impact that "my kids could be proud of, my people could be proud of." As a member of the Salt People Clan and Red Running into the Water Clan, Sean shares how he navigates his role as one of the key financial leaders of the largest tribal nation in the country, always keeping service to the community at the forefront.

The conversation delves into the unique challenges and opportunities of tribal financial leadership, where cultural values and business decisions intertwine. Sean offers valuable insights into the critical need for Native representation in senior financial positions across Indian Country, encouraging the next generation to step up to the plate: "We need more young Native American people at the top that can really lead discussions and lead communities and tribes in a direction that we've never seen before."

Through their discussion, both leaders emphasize that true success isn't just about winning or losing, but about doing things "the right way" and maintaining the values inherited from their ancestors while pushing for progress. Sean's journey illustrates how professional excellence and cultural identity can work together to create a legacy that serves the people.

Chapters

• 00:00 - Introduction and Welcome
• 02:14 - Sean's Background and Cultural Identity
• 04:14 - Blending Cultural Values with Professional Practice
• 08:27 - Navigating Leadership in Tribal Finance
• 13:16 - Native Representation in Professional Positions
• 17:48 - Sources of Inspiration and Motivation
• 22:22 - Building a Professional Legacy
• 26:16 - Reflections on Native American Heritage Month
• 29:31 - Closing Thoughts and Encouragement

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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It's Native American Heritage Month! The latest episode of Insight in Indian Country features Marcus Benally, a Navajo audit manager at REDW Advisors and CPAs, who skillfully blends his grandfather's teachings with corporate leadership in the finance industry. In this candid conversation, podcast host REDW Principal and National Tribal Practice Leader Wesley Benally sits down with Marcus to discuss how cultural identity becomes a superpower in professional settings, even when imposter syndrome strikes.

Their discussion challenges the notion that tribal communities are merely historical footnotes, highlighting their current economic impact and innovation. Marcus's journey illustrates how traditional values – from education to community connection – can transform into professional strengths.

This episode emphasizes a larger truth: Native American heritage isn't just a monthly observance but a vital, ongoing force in American society. It's a powerful reminder that embracing one's cultural roots can be the key to authentic leadership.

Chapters

• 00:00 - Introduction to Native American Heritage Month
• 02:16 - Cultural Identity and Professional Journey
• 05:44 - Leadership and Representation in Business
• 10:55 - Overcoming Imposter Syndrome
• 16:10 - Economic Contributions of Tribal Communities
• 20:57 - The Significance of Native American Heritage Month
• 25:01 - Acknowledging Historical Injustices
• 26:51 - Future Endeavors and Closing Thoughts

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Actor and spiritual leader Mo Brings Plenty joins the Insight in Indian Country Podcast guest-hosted by REDW’s Cristin Heyns-Bousliman. With a special appearance with Wesley Jones, Mo discusses Tribal Nations Health, a Native-led organization he co-founded with James Jordan. The organization provides customized healthcare solutions for Tribal communities, focusing on preventive care, empowering elders, and creating culturally tailored solutions that respect Tribal sovereignty. Mo emphasizes how their approach can preserve Tribal culture, create jobs for elders, and improve overall community health. 

Chapters

• 00:00 - Introduction to the Podcast and NNAHRA Conference
• 01:27 - The Vision Behind Tribal Nations Health
• 03:03 - Innovative Healthcare Solutions for Tribal Communities
• 06:21 - Empowering Elders and Cultural Knowledge
• 08:14 - Leadership and Understanding Tribal Needs

Takeaways

• Tribal sovereignty is essential in healthcare decision-making.
• Preventative care is crucial for better health outcomes.
• Elders hold valuable cultural knowledge that should be preserved.
• Healthcare solutions must be tailored to individual Tribes.
• Empowering elders can create job opportunities in the community.
• Community involvement is key to successful healthcare solutions.
• Positive work environments are vital for tribal employment opportunities.
• The leadership team at Tribal Nations Health includes enrolled tribal members.
• Tribal Nations Health aims to improve healthcare for tribal communities.

Resources

• Tribal Nations Health is a Native-led organization providing customized healthcare solutions and benefits services for Tribal communities. Their approach is designed to meet the unique needs of Tribal members while keeping resources within Indian Country. Learn more at tribalnationshealth.com.
• People are fundamental to every organization's success. Are you finding the navigation of complex HR regulations to be challenging and time-consuming? REDW's HR Consulting group helps HR teams (and professionals with HR responsibilities) to create stable work environments where both employees and their organizations can be healthy and poised for growth. Browse our suite of HR Consulting solutions.

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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Update: On March 21, 2025, the U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN) announced a significant revision to the Corporate Transparency Act. Beneficial ownership information (BOI) reporting will no longer be required of U.S. companies or U.S. individuals. The program has been modified to require BOI reporting only by foreign entities that have filed documents with a Secretary of State or similar office. All U.S. companies and U.S. individuals are now exempt from filing and they will not incur any fines or penalties regarding BOI compliance. Foreign-owned reporting companies must file BOI reports within 30 days following the publication (March 26, 2025) of the interim final rule, April 25, 2025.

The Corporate Transparency Act (CTA) was enacted by the Financial Crimes Enforcement Network (FinCEN) to combat money laundering and financial crimes. The act seeks for some 32 million businesses to report beneficial ownership information by January 13, 2025. This episode, Wes Benally discusses the impact to Tribal businesses and entities that will report to the CTA, exemptions, reporting information, and more, with REDW Senior State and Local Tax Advisors Jeanna Schenk and Thomas Miller. Unsure if the CTA applies to your organization? Don't guess. Tune in to learn more or reach out to REDW's trusted business advisors for guidance.

Chapters

• 00:00 - Introduction to the Corporate Transparency Act
• 04:43 - Reporting and the Beneficial Ownership Information Report (BOIR)
• 09:07 - Considerations for Tribal Entities and Sovereignty
• 12:25 - Unique Structures and Entities Subject to the CTA
• 15:24 - Timelines for Reporting
• 17:13 - Security and Access to Reported Information

Takeaways

• The Corporate Transparency Act (CTA) seeks for many businesses to report beneficial ownership information to combat money laundering and financial crimes.
• The desired timeline for filing the Beneficial Ownership Information Report (BOIR) is January 13, 2025, for established businesses. For businesses created on or after January 1, 2024, the timeline is within 90 days.
• Many Tribal businesses and entities will report to the CTA, but certain types of tribal businesses will not.
• The information reported to FinCEN is highly secure and access is limited to authorized entities. 

Report BOI with Confidence

REDW's trusted team of experts are handling the reporting process through the FinCEN website for business leaders in Indian Country. Our comprehensive services ensure that all aspects of Beneficial Ownership Information Reporting are covered, including identifying any applicable filing exceptions for your business. 

REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

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