 |
|
 |
Dorsey & Whitney LLP
General Background
Dorsey and Whitney is an international law firm with over
650 attorneys serving clients from 19 offices on four continents. In the
United States, it has offices on both coasts as well as in the midwest. Dorsey
has been consistently ranked among the best law firms for client service,
and as a leader for diversity and workplace flexibility, including a top “Band
1” ranking in Chambers USA for its Native American Law Practice. Our
clients include many of the world’s best known companies and organizations,
including U.S Bank,Wells Fargo, Bank of America, UnitedHealth Group and Mayo
Clinic.
Indian Law Practice
Generally For over 25 years, Dorsey & Whitney
has provided services nationwide to Indian and Alaska Native tribal governments
and to clients doing business with those governments. Attorneys in Dorsey’s
Indian Law Practice Group include tribal and non-tribal members representing
Indian and Alaska Native tribal governments, their commercial entities,
and lenders, developers and others doing business with tribes on issues
of economic diversification, financing (both taxable and tax-exempt),
project development, taxation, litigation, environmental affairs, and
regulatory compliance.
Representative Indian Law Work
Representative work includes: gaming
and economic development financing; governmental and tax-exempt financing;
Federal, state and tribal tax advice planning and compliance; litigation
in federal, state and tribal courts; arbitration and mediation; business
structuring and diversification, contract negotiation; Federal recognition;
employment, retirement plans and fringe benefits; labor organization
and employment issues; land acquisition, land use regulation and fee-to-trust
transfers; gaming development and regulation; governmental matters and
social services; Alaska native matters; intergovernmental relations;
and environmental matters and cultural resources. The Indian Law Practice
Group attorneys are also active in a wide range of inter-tribal organizations
and are frequent speakers at inter-tribal conferences, tribal economic
development conferences and continuing legal education and similar conferences
on the subjects of current matters facing Indian country.
Financing Experience
Dorsey has represented clients in the tax-exempt
and taxable financing of reservation-based projects for longer than anyone
in the country. While there are a number of other law firms that now
practice in this area, there is no firm that has the length of service
and the breadth of experience that Dorsey has in service to tribes on
tax-exempt and taxable financing. Dorsey has served as Bond Counsel,
Underwriters’ Counsel, borrower’s counsel, lender’s
counsel, special tax counsel or letter of credit counsel in connection
with scores of tribal financings. Additionally, Dorsey lawyers provide
valuable legal services to clients facing financial restructuring challenges.
With respect to bond financings, our attorneys have worked on the following
bond structures: bonds secured by bank letters of credit; bonds payable
from gaming revenues; private placements of bonds; bonds insured by bond
insurance; bonds payable from P.L. 638 contract payments; bonds payable
from the income of trust funds held by the Department of the Interior,
and bonds payable from utility and other tribal revenues. In addition,
Dorsey has represented either the Tribal Borrower or one or more lending
financial institutions in numerous commercial bank financings including:
single bank loans, “club” bank financings, syndicated bank
loans and transactions that combine bank and bond financings. Dorsey
has learned, and understands well, the interests, concerns and needs
of the tribal financial community.
Tax Planning and Tax Controversy and Litigation
Dorsey has an extensive
and comprehensive Indian tax practice representing tribes, tribal entities,
tribal members, and clients doing business with tribes in all types of
federal, state, and tribal tax matters. For example, we have advised
numerous tribes, tribal entities, and clients dealing with tribes regarding
available federal and state tax immunities and exemptions, the legal
incidence of potentially applicable state taxes, application of the balancing
test used in federal preemption analysis, and related tax planning. The
geographic diversity of our Indian tax practice gives us unmatched depth
and expertise in analyzing complex state taxing statutes to identify
which party bears the legal incidence of the tax and in advising tribal
clients regarding state tax immunity planning. We also have advised clients
regarding enterprise and investment structuring and other economic development
and investment tax planning in Indian country. We have drafted a comprehensive
revision to the tribal tax code for a tribe with a large reservation.
We have advised numerous tribes and tribal entities regarding compliance
with applicable federal and state tax laws involving employment taxes,
income taxes, property taxes, sales and use taxes, and other excise and
transaction taxes. We have developed and drafted numerous revenue allocation
plans, minors’ trust programs, adult deferred per capita benefit
programs, and general welfare programs.
We also have represented tribes, tribal entities, and tribal members in numerous tax audits and administrative appeals, and we have represented tribes and tribal entities in achieving favorable IRS rulings in significant cases of first impression, as well as favorable court decisions including:
• Mashantucket Pequot Tribe v. Town of Ledyard, et al., 2008 WL 4298377 (D. Conn. Sept. 18, 2008) (holding that broad financial information regarding the Tribe is not discoverable by the Town and the State of Connecticut in a case concerning the applicability of the Town’s personal property tax to gaming equipment leased by the Tribe);
• Winnebago Tribe of Nebraska, et al. v. Morrison, et al., Case No. 02-4070-JTM (D. Kan. Sept. 6, 2007) (awarding summary judgment to tribes engaged in Indian nation-to-Indian nation trading against Kansas officials who sought to enforce the Kansas motor fuel tax laws against the tribes and tribal officials (four earlier favorable decisions in this case are reported at 150 P.3d 892 (Kan. 2007), 341 F.3d 1202 (10th Cir. 2003), 216 F. Supp. 2d 1226 (D. Kan. 2002), and 205 F. Supp. 2d 1217 (D. Kan. 2002)); and
• Keweenaw Bay Indian Community v. Naftaly, 452 F.3d 514 (6th Cir.), cert. denied, 127 S. Ct. 680 (2006), affirming grant of summary judgment enjoining Michigan officials from enforcing the Michigan General Property Tax Act against lands owned in fee simple by the tribe and tribal members within their Indian reservation (an earlier favorable decision in this case is reported at 370 F. Supp. 2d 620 (W.D. Mich. 2005)).
Contacts
Skip Durocher
Chair, Indian Law Practice Group
Dorsey & Whitney
LLP
P: 612.340.7855
F: 612.340.2807
E-mail: durocher.skip@dorsey.com
Christine Swanick
Partner, Finance & Restructuring and Indian Law
Practice
Group Dorsey & Whitney LLP
P. 212.415.9315
F. 877.856.2871
E-mail: swanick.christine@dorsey.com
Please contact Christina or Jim if you would like to become a member of NAFOA