About the Author

Frank VanderPloeg

Articles by Frank VanderPloeg


Are Tribes’ Benefit Plans ‘Governmental’?

Crunch time has come for tribes to review whether their employee benefit plans are “governmental,” in light of the Internal Revenue Service (IRS) “Advance Notice of Proposed Rulemaking” issued November 7. Five years ago, Congress bit off another chunk of tribal sovereignty in the Pension Protection Act of 2006 The...