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Tribal Plans
Presentor: David Schultz Recorded Date: 5/1/2015 Duration: 100 Min.

This program was recorded during a live presentation given on May 1, 2015 at 12:00PM EST.

Tribal Plans

Retirement plans sponsored by Native American Tribal governments, Tribal businesses, and the agencies serving native communities are subject to unique rules and requirements. This Web seminar will review the definition of a tribal government plan and the qualification flexibilities and requirements associated with such plans.

Additionally, the seminar will review the rules associated with commercial operations owned by tribes, how to distinguish between “essential government functions” and “commercial activities,” and the ramifications of the determination. Understanding these specialized tribal plan rules will help enable pension professionals to better serve Native American clients and to avoid the common pitfalls associated with tribal plans.

Topics Include:

  • Tribal plan definition
  • ERISA and IRC exemptions
  • Qualification rules and exemptions
  • Nondiscrimination testing requirements
  • FICA exemption
  • Plan document issues for tribal plans
  • Unique requirements and regulations
  • Fiduciary liability
  • Reporting requirements

There are no prerequisites or advance preparation for this presentation.

Level: Intermediate.

Instructional Delivery Method
Group – Internet-Based

Speaker: David Schultz, J.D.

Objectives: After attending this Web seminar, an attendee should be able to:


  1. Identify a Tribal Government retirement plan
  2. Distinguish between Tribal “essential governmental functions” and “commercial activities” for plan purposes
  3. Determine applicable qualification and nondiscrimination testing rules
  4. Recognize and operate unique Tribal plan features
  5. Design a Tribal government retirement plan


How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Select the ""Fees"" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

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