Adult & Minor Per Capita Trusts

The per capita distributions made by many tribes are based on casino profits, which may decrease in the future. As such, tribal leaders are considering ways that per capita plans can be used to create a steady source of income for tribal members in retirement, or during years when per capita distributions may decline.

Our team of specialists has served Native American tribes for many years, and has a deep respect for the intricacies of tribal governments and practices. We have decades of experience assessing the appropriate structure for each type of per capita plan. You can count on us to help you administer the per capita payments for your Tribe, and provide accounting and third party administration services for the minor and adult trusts. Let us show you the advantages of each arrangement for current and future generations.

Our consulting services include:

• Assistance preparing the Revenue Allocation Plan
• Advice concerning the types of trusts available to hold the funds for minors, legal incompetent persons and/or tribal adult members
• Tax consequences regarding the taxability of the per capita payments and the earnings of the trusts
• Planning opportunities for revocable and irrevocable trusts
• Development of asset allocation models and investment policies

Our recordkeeping, accounting and administration services include:

• Individual reporting of each tribal member’s trust account balance and activity
• Allocation of per capita funds and trust fund earnings
• Processing of distributions from trust funds
• Preparation of per capita payment checks
• Tax reporting to each tribal member
• Trust fund accounting and reporting to the Tribe