TRIBAL MEMBER DISTRIBUTION ORDINANCE (2026)

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

Table of Contents

§ 4.100 INTRODUCTION .......................................................................................................... 1

§ 4.101 SCOPE & PURPOSE..................................................................................................... 1

§ 4.102 DEFINITIONS ............................................................................................................... 2

§ 4.103 PROCEDURE................................................................................................................. 4

§ 4.104 DISTRIBUTIONS TO MINORS, ADULTS UNDER A LEGAL DISABILITY,

AND TO DECEASED TRIBAL MEMBERS.............................................................. 7

§ 4.105 GENERAL WELFARE DISTRIBUTIONS .............................................................. 15

§ 4.106 ATTACHMENT OF DISTRIBUTIONS .................................................................. 16

§ 4.107 TAXATION OF DISTRIBUTIONS .......................................................................... 18

§ 4.108 ENFORCEMENT ........................................................................................................ 18

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

Ordinance Number 4.100. Amended by

Resolution No. 2001-322, dated October 20,

2001; Resolution No. 2002-447, dated

December 20, 2002; Resolution No. 2004-271,

dated June 18, 2004; Resolution No. 2005-361,

dated September 16, 2005; Resolution No.

2005-409, dated October 23, 2005; Resolution

No. 2005-361; Resolution No. 2007-125, dated

March 16, 2007; Resolution No. 2008-175,

dated April 18, 2008; Resolution No. 2009196, dated May 8, 2009; Resolution No. 2009259, dated June 19, 2009; Resolution No.

2010-213, dated June 11, 2010; Resolution No.

2018-066, dated February 16, 2018; Resolution

No. 2018-146, dated May 5, 2018; Resolution

No. 2019-155, dated April 19, 2019;

Resolution No. 2019-430, dated December 20,

2019; Resolution No. 2021-237, dated June 30,

2021; Resolution No. 2024-066, dated

February 16, 2024; Resolution No. 2026-192,

dated June 18, 2026.

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

______________________________________________________________________________

§ 4.100

INTRODUCTION

From time to time the Siletz Tribal Council may authorize Distributions to Enrolled Tribal

Members, and not in response to individual applications for services or financial assistance. These

Distributions may derive from a variety of sources of funds. The Tribal Council enacts this

Distribution Ordinance to ensure that such Distributions occur in a fair, timely, and equitable

manner.

§ 4.101

(a)

SCOPE & PURPOSE

Purpose. The purpose of this Ordinance is to establish the requirements and

Adopted: 7/18/99

1

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

procedures for the Siletz Tribe to make Distributions to Enrolled Tribal Members. In addition, this

Ordinance authorizes Tribal Council to exercise its discretion to reallocate contributions of net

gaming revenues and trust assets for the purpose of providing General Welfare Distributions. Such

Distributions and reallocations of funds made under this Ordinance shall be governed by the

provisions of the Indian Gaming Regulatory Act, and the Siletz Tribe’s Revenue Allocation Plan,

and shall be consistent with the Siletz Tribe’s general welfare laws and programs, resolutions of

the Tribal Council, and requirements of the general welfare doctrine, including the Act and GWE

Regulations issued thereunder.

(b)

Size of Distribution. Distributions shall be made equally to all Enrolled Tribal

Members or in the event of certain General Welfare Distributions pursuant to Section 4.105 of this

Ordinance, to one or more identifiable classes of Enrolled Tribal Members such as elders or

Minors.

(c)

Exclusions. Except as provided herein with respect to General Welfare

Distributions, this Ordinance does not cover Distributions that are subject to restrictions in use, or

tribal monies which are distributed to individual tribal members or groups of tribal members in

response to an application for services or financial assistance, or in response to an assessment of

need for a particular service or program.

§ 4.102

DEFINITIONS

“Act” shall mean the Tribal General Welfare Exclusion Act of 2014, as codified in Code

Section 139E.

“Code” means the Internal Revenue Code of 1986, as amended.

“Distribution” shall refer to any transfer of taxable or non-taxable tribal monies (including

but not limited to General Welfare Distributions and Per Capita Payments) to Enrolled Tribal

Members pursuant to this Ordinance.

“Distribution of Net Revenues Ordinance” shall mean Siletz Tribal Code Section 4.200

et seq., which describes the manner in which the Siletz Tribe will allocate and distribute net gaming

revenues.

Tribe.

“Enrolled Tribal Member” shall mean an individual who is duly enrolled in the Siletz

Adopted: 7/18/99

2

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

“General Welfare Distribution” shall mean a Distribution for Enrolled Tribal Members

to use for general welfare purposes consistent with the Act and GWE Regulations and consistent

with the Siletz Tribe’s General Welfare Ordinance and underlying programs.

“General Welfare Ordinance” shall mean Siletz Tribal Code Section 10.300 et seq.,

which describes the Siletz Tribe’s requirements for programs administered in accordance with the

Act and GWE Regulations.

“GWE Regulations” shall refer to the Treasury Regulations issued by the U.S. Department

of Treasury and IRS in December 2025 concerning the Act and any amendments made thereto or

additional rules issued by the U.S. Department of Treasury and the IRS.

“IRS” shall mean the Internal Revenue Service.

“Legally Disabled” or a “Legally Disabled Member” shall mean (1) an Enrolled Tribal

Member with a medically determinable physical or mental impairment, which results in marked

and severe functional limitations that can be expected to result in death or which have lasted or

can be expected to last for a continuous period of not less than twelve (12) months; or (2) an

Enrolled Tribal Member who has been declared to be “Legally Incompetent” by having a legal

disability, other than being a Minor, by a court of competent jurisdiction, including tribal justice

systems or as established by the Siletz Tribe.

“Minor” shall mean an individual who in any calendar year is an Enrolled Tribal Member,

except that he or she has not reached the age of eighteen (18) as of the last date of the last period

for which a Distribution to Enrolled Tribal Members is made.

“Per Capita Payment” shall mean an amount of money paid to an Enrolled Tribal Member

out of excess net gaming revenue funds when approved by the Tribal Council in accordance with

this Ordinance and the Distribution of Net Revenues Ordinance. This definition does not apply to

payments that have been set aside by the Siletz Tribe for special purposes or programs, such as

payments made for social welfare, medical assistance, education, housing or other similar,

specifically identified needs.

“Siletz Tribe” shall mean The Confederated Tribes of Siletz Indians.

“Tribal Council” shall mean the Tribal Council of The Confederated Tribes of Siletz

Indians.

“Trust Officer” shall refer to the individual or entity appointed by the Tribal Council to

be responsible for managing Distributions as set forth in this Ordinance. The Trust Officer may be

Adopted: 7/18/99

3

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

a designated tribal employee, a financial or investment institution, or any other appropriate person

or entity. The Trust Officer shall be bonded to perform their duties under this Ordinance, but a

Tribal employee acting as Trust Officer shall not be liable for any action or failure to act, absent

proof of bad faith or fraud. Compensation for the performance of such duties shall be decided by

the Tribal Council.

“Unclaimed Distribution Funds Account” shall refer to the account established pursuant

to Subsection (j) of Section 4.104 of this Ordinance where such account shall hold unclaimed

Distributions and trust funds as set forth in that Section.

§ 4.103

PROCEDURE

(a)

General Provisions. The Siletz Tribe will make Distributions to Enrolled Tribal

Members pursuant to the terms set forth in this Ordinance and, as applicable, the Distribution of

Net Revenues Ordinance.

(b)

Tribal Council Action. A Distribution to Enrolled Tribal Members may be made

upon a resolution of Tribal Council authorizing such Distribution. Proposed Distributions shall be

announced to the tribal membership through notice in the posted Tribal Council agenda, by

publication in the tribal newsletter, or otherwise. A vote of the Tribal Council regarding

Distributions shall be set as a separate agenda item. With respect to General Welfare Distributions,

the Tribal Council may determine a General Welfare Distribution amount in accordance with the

provisions set forth in Section 4.105 of this Ordinance. Enrolled Tribal Members shall be given

the opportunity to provide public comment on proposed Distributions at the time the resolution is

considered by the Tribal Council.

(c)

Contents of Resolution. A Tribal Council resolution to make Distributions to

Enrolled Tribal Members shall not be effective unless the following items are specifically

addressed in the resolution:

(1)

The source of tribal funds which will fund the Distribution to Enrolled

Tribal Members;

(2)

The amount of money that will be distributed to enrolled tribal members

included within the distribution;

(3)

To whom the Distribution will be made: to all Enrolled Tribal Members or

to a particular, identifiable class of Enrolled Tribal Members. If the Distribution is

being made to less than all Enrolled Tribal Members, the resolution shall include a

Adopted: 7/18/99

4

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

justification for making the distribution to the smaller group of Enrolled Tribal

Members;

(4)

When making General Welfare Distributions, documentation on how the

Distribution is based on unmet community needs pursuant to Section 4.105 of this

Ordinance. In instances where the Tribal Council is issuing General Welfare

Distributions to a certain group of Enrolled Tribal Members (e.g., all elder or all

disabled Enrolled Tribal Members), the resolution shall include an identification of

the population to receive such benefits and a justification of how the Distribution

is based on unique community needs for that particular group of Enrolled Tribal

Members;

(5)

The cut-off date for enrollment to qualify for the Distribution;

(6)

The date when the Distribution will be made; and

(7)

An opinion by an attorney employed or retained by the Siletz Tribe on the

taxable nature of the Distribution.

(d)

Enrollment Office Action.

(1)

Preparation of Distribution List. Distributions shall be limited to

Distributions to Enrolled Tribal Members as of a specified cut-off date. Tribal

enrollment must be final, with no relinquishment or removal actions pending, as of

that date to qualify for a Distribution. Upon passage of a Tribal Council resolution

authorizing a Distribution, such resolution shall be forwarded to the Tribal

Enrollment Office for preparation of a list of all Enrolled Tribal Members who are

eligible for the Distribution and who have not disclaimed their right to Distributions

as provided in Subsection (d)(4) of this Section 4.103.

(2)

Notice of Proposed Distribution. The Enrollment Officer within the Tribal

Enrollment Office shall provide thirty (30) days’ notice of the proposed

Distribution to the tribal membership, by any appropriate means.

(3)

Distribution Requirements.

(A)

In order to receive a Distribution, an Enrolled Tribal Member must

have a current address and a valid Social Security number on file with the

Tribal Enrollment Office.

Adopted: 7/18/99

5

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

(B)

If an Enrolled Tribal Member does not already have a valid Social

Security number on file with the Tribal Enrollment Office, the Enrolled

Tribal Member must provide a copy of a valid Social Security card to the

Tribal Enrollment Office.

(C)

If an Enrolled Tribal Member provides evidence to the Tribal

Enrollment Office that the Enrolled Tribal Member is not a U.S. citizen and

is not eligible to receive a valid Social Security card, the Tribal Enrollment

Office shall, within forty-five (45) days of receipt of such evidence, provide

the Trust Officer with the information necessary to petition Tribal Council

for a waiver of the Social Security card requirement, which shall be

narrowly construed and available only to persons who are not eligible to

obtain a valid U.S. Social Security card.

(4)

Right to Disclaim Distribution(s). If an Enrolled Tribal Member does not

want to receive a Distribution, for any reason, the Enrolled Tribal Member must

obtain a disclaimer form from the Trust Officer. The disclaimer form must be

completed and signed before a Notary Public, then returned to the Trust Officer. A

court-appointed guardian, conservator, or trustee may submit a disclaimer on behalf

of an Enrolled Tribal Member. The Trust Officer will route copies of the disclaimer

to the Enrollment Clerk, the Accounting Department, or to Tribal Court, if a courtappointed, guardian, conservator, or trustee is involved. All disclaimers shall be

reviewed and approved by the applicable body, and in reviewing the disclaimer

submitted by a court-appointed guardian, conservator, or trustee on behalf of an

Enrolled Tribal Member, the Tribal Court shall determine if such disclaimer is in

the best interest of the Enrolled Tribal Member. The Trust Officer will maintain a

list of Enrolled Tribal Members who have disclaimed future Distributions. After a

disclaimer has been filed and approved pursuant to this paragraph, the Enrolled

Tribal Member will not receive any more Distributions, and if applicable, will only

receive an IRS Form 1099 for any taxable payments actually received during that

tax year. If the Enrolled Tribal Member changes their mind and decides to accept

Distributions again or a court-appointed guardian, conservator, or other Trustee

determines it would be in the best interest of the Enrolled Tribal Member to accept

Distributions again, a request must be made in writing to the Trust Officer to receive

any future Distributions. Distributions shall not be made retroactively under this

paragraph unless ordered by the Tribal Court upon a showing that a disclaimer is

invalid for such purposes as the Enrolled Tribal Member was found to have acted

under duress or mental impairment. Funds disclaimed after Tribal Council has

Adopted: 7/18/99

6

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

approved a Distribution will be deposited into the Excess Pledge Revenues for

redistribution at the time of the next regular Distribution.

(5)

Forwarding of Distribution List. Within two weeks of the Distribution cutoff date, a list of the Enrolled Tribal Members eligible for the Distribution shall be

forwarded by the Tribal Enrollment Office to the Tribal Council (without

addresses) for informational purposes and to the Tribal Accounting Office (with

addresses) for processing of Distribution checks.

(e)

Accounting Office Action. Upon receipt of the Distribution list from the Tribal

Enrollment Office, the Accounting Office shall prepare checks or initiate direct deposits, as

applicable, to disseminate the Distributions to Enrolled Tribal Members on the Distribution list.

Any checks shall be issued and mailed on the last business day before the Distribution date

specified in any resolution of the Tribal Council enacted pursuant to this Section. Any direct

deposits shall be processed so that Distributions are transmitted on, or made available to Enrolled

Tribal Members as of, the Distribution date.

§ 4.104

DISTRIBUTIONS TO MINORS, ADULTS UNDER A LEGAL

DISABILITY, AND TO DECEASED TRIBAL MEMBERS

(a)

Appointment of Trust Officer. As provided in Section 4.101 of this Ordinance, the

Tribal Council shall appoint a Trust Officer, for a specified term, to be responsible for managing

Tribal Distributions.

(b)

Status as a Minor. When a Distribution occurs pursuant to this Ordinance, all

Distributions to Enrolled Tribal Members who are Minors as of the date of Distribution shall not

be distributed to the Minor directly; instead, such Distribution shall be distributed and maintained

in trust for the benefit of the Minor until he or she reaches the age of majority, except as otherwise

allowed under this Section 4.104.

(c)

Status as an Adult Under a Legal Disability.

(1)

A presumption shall exist for any adult Enrolled Tribal Member eligible for

a Distribution that such member is entitled to receive a Distribution on the

Distribution date. Adults who are Legally Disabled Members will have their funds

deposited into a trust account and the Trust Officer shall maintain those funds under

the same standards and principles set out for Minors in Subsection (d) of this

Section 4.104, unless otherwise ordered by the Tribal Court.

Adopted: 7/18/99

7

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

(2)

The Trust Officer is responsible for determining whether an Enrolled Tribal

Member is Legally Disabled and recognizing the appointment of a guardian,

conservator or other form of trustee for such individual made by a tribal, federal or

state agency. If the Trust Officer is uncertain about the legitimacy or validity of

the designation of an adult Enrolled Tribal Member as Legally Disabled or the

appointment of his or her guardian, conservator, or trustee, the Trust Officer may

petition Tribal Court for a determination of the Enrolled Tribal Member’s disability

status or the status of such individuals’ guardian, conservator, or trustee.

Additionally, the Trust Officer shall have authority to petition the Tribal Court to

adjudge an Enrolled Tribal Member as being a Legally Disabled Member if the

Trust Officer determines that such individual requires assistance in preserving his

or her Distribution or that due process otherwise requires a Tribal Court hearing. In

such case, if the Tribal Court issues an appropriate order, that Legally Disabled

Member’s Distributions shall be placed in a trust account pursuant to this Section.

(3)

The Trust Officer may petition the Tribal Court to allow funds held in trust

for a Legally Disabled Member to be turned over to the Enrolled Tribal Member’s

guardian, conservator or trustee or to be paid directly to a provider or vendor at

times and in such amounts as are necessary for the general welfare of the enrolled

Tribal Member under the Act, and may disburse such funds upon court approval

and disbursed pursuant to the Act, GWE Regulations, and the General Welfare

Ordinance and underlying programs.

(4)

For purposes of this Ordinance, incarceration alone does not qualify an

individual to be a Legally Disabled Member.

(d)

Trust Account Standards for Minors and Legally Disabled Members.

(1)

The Trust Officer shall be responsible for setting up and managing a trust

account or accounts with an appropriate financial or investment institution to

maintain Distribution funds for Minors and Legally Disabled Members. The trust

account may commingle funds from different sources, and as provided in Section

4.101 of this Ordinance, this Ordinance authorizes Tribal Council to exercise its

discretion to reallocate contributions of net gaming revenues and trust assets for the

purpose of providing General Welfare Distributions.

(A)

The form of the trust account (for example, individual trust accounts

for each Minor or one trust account for all Minors) shall be at the discretion

of the Trust Officer, so long as the balance and accumulated earnings can

Adopted: 7/18/99

8

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

be separately identified and monitored for each individual with funds held

in trust and the account or accounts meets fiduciary standards.

(B)

Each beneficiary of a trust account shall be an Enrolled Tribal

Member and either a Minor or a Legally Disabled Member at the time the

trust account is established. Contributions to the trust account may only be

made while the beneficiary is still a Minor or a Legally Disabled Member.

(2)

The Trust Officer shall determine the custodial parent(s) or legal guardian,

conservator, or trustee of any Minor or Legally Disabled Member whose

Distributions are being held in trust, and shall develop regulations, subject to the

approval of the Tribal Council, addressing how information about custodial status

or changes in custodial status shall be supplied to the Trust Officer and in what

form.

(3)

In the event of a dispute about who is the legal guardian, custodian, or

trustee of a Minor whose Distributions are being maintained in trust by the Trust

Officer, the Trust Officer may petition the Tribal Court for a determination of the

issue.

(4)

Reports of trust account status, including accumulated earnings, shall be

sent on at least an annual basis to the parent or legal guardian, custodian, or trustee

of the Minor or Legally Disabled Member whose Distributions are being held in

trust.

(A)

The Trust Officer shall coordinate disbursement of a Statement of

Account annually, and as applicable, shall disburse IRS Form 1099 by

January 31 of each year unless otherwise required by law.

(5)

The trusts established pursuant to this Section are grantor trusts. The Siletz

Tribe is the grantor of the trusts, is the owner of the trusts for tax purposes, and has

sole power to manage and revoke the trusts.

(6)

Trust beneficiaries have no preferred claim on, or any beneficial ownership

interest in, any assets of the Siletz Tribe. Any rights under this Section shall be

unsecured rights of beneficiaries against the Siletz Tribe.

(7)

At all times while the trust is in effect, the principal and income of the trust

shall be subject to claims of general creditors of the Siletz Tribe under applicable

Adopted: 7/18/99

9

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

law. The Trust Officer shall cease payments to or for the benefit of beneficiaries

and shall hold the assets of the trusts for the benefit of the Siletz Tribe’s general

creditors throughout any period during which the Trust Officer believes or has

reason to believe that the Siletz Tribe is unable to pay its debts as they become due,

or is subject to a pending insolvency or bankruptcy proceeding.

(8)

Amounts payable to or for the benefit of beneficiaries pursuant to this

Section may not be anticipated, assigned (either at law or in equity), alienated,

pledged, encumbered or subjected to attachment, garnishment, levy, execution, or

other legal or equitable process.

(e)

Deceased Individuals.

(1)

To the extent applicable, Distributions made under this Subsection shall be

made in accordance with Subsection 4.210(h)(3) of the Distribution of Net

Revenues Ordinance.

(2)

Any Enrolled Tribal Member who is alive on the cut-off date for a

Distribution set out in a resolution as required at Section 4.102(b)(4) is entitled to

a disbursement of the Distribution amount. In the event an eligible Enrolled Tribal

Member dies between the Distribution cut-off date and the date when the

Distribution is disbursed, that Enrolled Tribal Member's Distribution shall be

disbursed to the Enrolled Tribal Member’s legal heirs according to applicable

probate law, or if all the legal heirs agree in writing on some alternative

disbursement, then as agreed.

(3)

Upon the death of a beneficiary of a trust established pursuant to this

Section, the beneficiary’s share of the trust assets shall be paid to the beneficiary’s

legal heirs according to applicable tribal or state probate laws, or to the Siletz Tribe

if the beneficiary has no legal heirs. If funds are paid to the Siletz Tribe under this

Section, such funds shall be redistributed to the general revenue distribution pool.

(4)

It shall be the responsibility of the heirs to provide sufficient proof to the

Trust Officer for the Trust Officer to prepare a petition to Tribal Court to determine

who should receive the deceased tribal member’s Distribution. The Trust Officer

may issue regulations, subject to Tribal Council approval, setting out the

documentation necessary to release funds under this Subsection.

(5)

Adopted: 7/18/99

The Trust Officer shall petition the Tribal Court for a determination of this

10

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

issue, and shall disburse the deceased Enrolled Tribal Member's Distribution to the

person or persons identified in the Tribal Court's order. Upon making the

Distribution, the Trust Officer shall determine whether such funds qualify for a tax

exemption including but not limited to as a General Welfare Distribution.

(6)

In the event a deceased Enrolled Tribal Member’s estate is subject to a

probate proceeding or other legal proceedings have been initiated by creditors or

other persons or entities seeking to obtain the deceased Enrolled Tribal Member's

assets, the Trust Officer may pay the distribution monies which would have been

disbursed to that member into the court for disbursement as the court determines.

(f)

Members.

Interim Disbursement of Funds Held in Trust for Minors or Legally Disabled

(1)

Monies held in trust pursuant to this Section on behalf of a Minor or Legally

Disabled Member are not available to or for the benefit of the beneficiary until the

beneficiary ceases to be a Minor or Legally Disabled Member, except for

disbursements that may be made only at times and in such amounts as are necessary

for the health, education, or welfare of the Minor or Legally Disabled Member, as

determined for extraordinary purposes by the Trust Officer in his or her discretion

to a parent, guardian, conservator, trustee with legal custody of the Minor or

Legally Disabled Member and responsible for meeting the specific needs of the

Minor or Legally Disabled Member. Such funds may be distributed pursuant to the

Act, GWE Regulations, and the General Welfare Ordinance and underlying

programs. The Trust Officer shall develop regulations, subject to approval by the

Tribal Council, setting out the purposes for which funds may be disbursed under

this Subsection, and an application process by which requests for disbursement of

funds may be made to the Trust Officer. A terminal illness exception is allowed

specifically for the Trust officer to grant early disbursement.

(2)

A custodial parent or legal guardian may petition the Trust Officer for

disbursement of monies held in trust for that Minor or Legally Incompetent

Member for specific purposes. The Trust Officer shall decide, based on the criteria

established in the Tribal Council-approved regulations, whether to approve the

disbursement request. The decision of the Trust Officer shall be the final decision

for the Siletz Tribe. The Trust Officer must notify the petitioner in writing of the

decision and notify petitioner of the appeal process if the Trust Officer denies the

petition. Appeal of the Trust Officer’s decision shall be made directly to the Tribal

Court within sixty (60) days.

Adopted: 7/18/99

11

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

(3)

Any parent, guardian, conservator, or trustee receiving funds on behalf of a

Minor or Legally Disabled Member pursuant to this Subsection shall provide

documentation to the Trust Officer to substantiate the use of funds in accordance

with the application submitted for such funds in accordance with any requirements

or procedures that may be set forth in such regulations developed by the Trust

Officer.

(g)

Accounting. The Trust Officer shall submit an annual accounting of all monies held

in trust under this Ordinance to the Tribal Council and to the Tribal Accounting Office. Such

accounting shall be completed no later than 270 days after the end of the calendar year.

(h)

Disability.

Disbursement of Account Funds Upon Reaching Majority Age or Removal of

(1)

Funds Held for Minors Upon Reaching Majority. Upon reaching eighteen

(18) years of age, the age of majority, a newly adult Enrolled Tribal Member may

request a Distribution of account funds.

(A)

During the period between the Enrolled Tribal Member’s eighteenth

(18th) birthday until their twenty-first (21st) birthday, the member may

submit one (1) request up to $5,000.00 maximum per year, regardless of

prior years’ requests or deferrals.

(B)

Once the member reaches their twenty-first (21st) birthday and until

their twenty-fifth (25th) birthday, the member has the option to request to

receive up to any amount up to the total amount available (which includes

accumulated earnings) to be distributed.

(C)

Applicants are allowed one payment every calendar year once

reaching the age of majority. A separate application is required for each

annual payment request.

(D)

An Enrolled Tribal Member must apply to receive such funds by

submitting a notarized application in writing and a copy of the Enrolled

Tribal Member’s valid Social Security card to the Trust Officer, who shall

have forty-five (45) days to review and process the application.

(E)

Adopted: 7/18/99

An Enrolled Tribal Member who has reached the age of majority

12

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

must request disbursement of the balance of their account funds before their

twenty-fifth (25th) birthday. If the tribal member does not validly request

such disbursement within that time frame, the existing account funds shall

be designated as Unclaimed Funds as described in Subsection (j) below and

will be held subject to the terms of that Subsection.

(2)

Funds Held for Adults Who No Longer Qualify as Legally Disabled. In the

event a court of competent jurisdiction determines that an adult is no longer Legally

Disabled and releases the adult from the custody of a guardian, conservator, or

trustee, the Trust Officer shall disburse all funds held in trust for the benefit of that

member.

(A)

The applicant shall submit the Order that released the applicant from

disability, along with a notarized application in writing to the Trust Officer,

who shall have thirty (30) days to review and process the application.

(3)

All funds distributed under this Section (h) shall be in the form of a General

Welfare Distribution, to the extent allowable under the Act, GWE Regulations, and

the General Welfare Ordinance and underlying programs.

(i)

Incarcerated Enrolled Tribal Members.

(1)

A presumption shall exist that any adult Enrolled Tribal Member eligible

for a Distribution is entitled to receive a Distribution on the Distribution date, and

that the Distribution shall be sent to the current address on file for the member.

However, incarcerated individuals may require additional or alternative

arrangements because of the various institutions’ regulations and/or policies. The

applicable Trust Officer may, in his/her discretion, allow the following:

(A)

Submission of an address and instructions to facilitate the deposit of

funds into a state, federal, or local institution’s “trust” or similar account for

the deposit of funds to be credited to and used by the inmate.

Adopted: 7/18/99

(i)

This address may be in addition to the incarcerated Enrolled

Tribal Member’s regular address (at which the member

receives tribal correspondence, election materials, etc.).

(ii)

The incarcerated Enrolled Tribal Member must submit their

written request to CTSI Accounting, P.O. Box 549, Siletz,

13

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

Oregon, in writing with an original signature, on or before

July 1 of the Distribution year.

(B)

Submission of an original notarized Power of Attorney for

Distributions, in the form approved by the applicable Trust Officer, along

with the address for the person named in the Power of Attorney.

(i)

This address may be in addition to the incarcerated Enrolled

Tribal Member’s regular address (at which the member

receives tribal correspondence, election materials, etc.).

(ii)

The incarcerated Enrolled Tribal Member must submit, in

writing with an original signature, a copy of the validly

executed Power of Attorney and the member’s request to

honor the Power of Attorney to CTSI Accounting, P.O. Box

549, Siletz, Oregon, on or before July 1 of the Distribution

year.

(iii)

Once submitted, a Power of Attorney cannot be withdrawn

for the Distribution year, absent extraordinary good cause

(for example, death of the named Power of Attorney Holder)

as determined by the Trust Officer.

(C)

An incarcerated Enrolled Tribal Member may, in writing, inform the

Trust Officer of his/her incarceration and request the Trust Officer to hold

their Distributions in the Unclaimed Distribution Funds Account, subject to

the requirements of Subsection (j) of this Section 4.104.

(2)

In all circumstances, the Siletz Tribe shall have no responsibility for the use

or disposition of Distributions after the Siletz Tribe distributes the funds in

accordance with this Section.

(j)

Unclaimed Distribution Funds Account.

(1)

The Trust Officer shall establish an Unclaimed Distribution Funds Account.

Other than a Minor or a Legally Disabled Member, if an Enrolled Tribal Member

fails to claim a Distribution under this Ordinance within 180 days or if an

incarcerated Enrolled Tribal Member requests that his/her Distribution check be

held pursuant to Subsection (i) of this Section 4.104, the funds shall be moved to

Adopted: 7/18/99

14

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

the Unclaimed Distribution Funds Account. The Trust Officer shall cause the

names of the Enrolled Tribal Members with funds in the Unclaimed Distribution

Funds Account to be published in the Siletz News annually. Upon receipt of a

complete notarized application requesting Distribution of the funds to the owner,

the Trust Officer shall disburse the funds, which will consist of the principal

amounts deposited into Unclaimed Distribution Funds Account pursuant to the

applicable resolution(s) (and not including any interest thereon) to that Enrolled

Tribal Member. If such funds are not claimed within five (5) years of the date they

were distributed, the funds will be returned to the funding source. If the funds are

from gaming revenue, the funds will be deposited into the Excess Pledge Revenues

member Distribution for redistribution at the next regular Distribution.

(2)

For Minor trust accounts that have not been requested by the date the

Enrolled Tribal Member reaches twenty-five (25) years of age, the Trust Officer

shall cause the names of those Enrolled Tribal Members to be published in the

Siletz News annually. The trust account will not be liquidated at that time. Upon

receipt of a complete notarized application requesting distribution of the funds, the

Trust Officer shall disburse the funds, which consists of the entire balance of the

trust account at the time of the request, less any applicable fees, to the Enrolled

Tribal Member or beneficiary thereof. If Minor trust funds are not claimed by the

Enrolled Tribal Member’s thirtieth (30th) birthday, the trust account will be

liquidated and returned to the funding source at the Siletz Tribe. If the funds are

from gaming revenue, the funds will be deposited into the Excess Pledge Revenues

Member Distribution funds for redistribution at the next regular Distribution date.

§ 4.105

GENERAL WELFARE DISTRIBUTIONS

Consistent with the GWE Regulations under Section 1.139E-1(d)(2), benefits under

programs may be provided without regard to the financial or other need of Enrolled Tribal

Members and may be provided on a uniform or pro-rata basis. The Siletz Tribe recognizes that

means testing can distort certain tribal cultural and community values. As such, the Siletz Tribe

may make General Welfare Distributions based on community needs, which are so important to

the self-determination, culture, and traditions of the Siletz Tribe that such General Welfare

Distributions may be deemed necessary regardless of individual income or wealth. In accordance

with the General Welfare Ordinance, the Siletz Tribe reserves the right to make General Welfare

Distributions based on a review of the needs of the community as a whole or a certain defined

group (e.g., elders) of the community or to provide General Welfare Distributions to certain

Enrolled Tribal Members where income is used as a factor in establishing need.

Adopted: 7/18/99

15

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

§ 4.106

ATTACHMENT OF DISTRIBUTIONS

The provisions of this Section shall not apply to trusts established pursuant to this

Ordinance for Minors or Legally Disabled Members.

(a)

General.

(1)

Unless otherwise authorized by Siletz Tribal Ordinance(s), monies held by

the Siletz Tribe or Trust Officer for Distribution to eligible Enrolled Tribal Members shall not be

subject to attachment (while in possession of the Siletz Tribe).

(2)

The availability of attachment and/or offset of assets of Enrolled Tribal

Members is strictly limited to debts owed to the Siletz Tribe, child support orders, or debts owed

to the IRS.

(3)

The Siletz Tribe shall have first priority if it is exercising offset and child

support shall have second priority.

(b)

Offset of Funds for Debts Owed to the Siletz Tribe. If an Enrolled Tribal Member

is not current in his or her payments on a debt owed to the Siletz Tribe or Tribal entity, the Siletz

Tribe may request the Tribal Court to order an offset of his or her Distributions to the extent needed

to pay the debt.

(1)

Upon request for an offset to pay debt owed to the Siletz Tribe, the Tribal

Court shall send a fourteen (14) day Notice of Intent to Offset and any form(s)

developed to protest the offset to the Enrolled Tribal Member.

(2)

An Enrolled Tribal Member who contests the validity of any request for an

offset to pay debt owed to the Siletz Tribe shall file a protest to the Tribal Court to

obtain relief.

(3)

The Siletz Tribe and Trust Officer shall have no responsibility to take any

independent action with regard to an Enrolled Tribal Member’s protest of the

request for offset, except that the Tribal Department or Tribal entity responsible for

the request for offset shall gather and submit a brief explanation and supporting

evidence showing the basis for the debt owed to the Siletz Tribe.

(4)

The Tribal Court shall consider any protest of an Enrolled Tribal Member

and information submitted by the Tribal Department requesting the offset. Based

Adopted: 7/18/99

16

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

on the information before it, the Tribal Court may, in its discretion:

(A)

Grant an offset of up to 100% of the Enrolled Tribal Member’s total

Distribution as requested by the Siletz Tribe; or

(B)

Increase or decrease the amount originally submitted as the

requested offset, taking into consideration the facts and argument before the

Court.

(c)

Attachment of Funds for Debts Owed to Other Entities. Upon request of an entity

other than the Siletz Tribe for an attachment of assets, the Trust Officer shall first ascertain

whether attachment is available pursuant to Subsection (a)(2) above. If it is, the Trust Officer

shall refer the request, along with any supporting documentation, to the Tribal Court.

(1)

Upon receipt of a request for attachment, the Tribal Court shall send a

fourteen (14) day Notice of Intent to Attach and any form(s) developed to protest

the attachment to the Enrolled Tribal Member.

(2)

An Enrolled Tribal Member who contests the validity of any non-tribal

request for an attachment, or who believes that he or she will be unfairly harmed

by an attachment and having taken steps to mitigate that harm, shall file a protest

to the Tribal Court to obtain relief. The types of harm contemplated by this Section

include, but are not limited to, Enrolled Tribal Members whose public benefits will

be severely cut even though the Enrolled Tribal Member took steps to mitigate the

cuts (for example, some programs will take into account Distributions so that each

monthly benefit is decreased slightly, instead of being curtailed completely in the

Distribution month). An Enrolled Tribal Member may also request that the Court

consider ordering a decreased attachment, even when the Enrolled Tribal Member

does not contest the validity of the request, where the Enrolled Tribal Member can

show an equitable basis for the request. For example, an Enrolled Tribal Member

may acknowledge that child support or federal taxes are due, but may show the

Court that he or she has made regular payments and has an extraordinary current

need for the Distributions at issue.

(3)

The Siletz Tribe and Trust Officer shall have no responsibility to take any

independent action with regard to an Enrolled Tribal Member’s protest of the

request for attachment from another entity.

(4)

Adopted: 7/18/99

The Tribal Court shall consider the Enrolled Tribal Member’s protest and

17

Amended: 6/18/26

TRIBAL MEMBER DISTRIBUTION ORDINANCE

Siletz Tribal Code § 4.100

the information submitted by any party at the date and time set by the Tribal Court

for hearing, and shall weigh the evidence and argument according to the Court’s

discretion, and shall make an order taking into account the following:

(A)

An Enrolled Tribal Member who files a good-faith protest under this

Section shall receive no less than twenty-five (25) percent of their

Distributions remaining after off-set of any amounts due to the Siletz Tribe

under Subsection (d), even if the Court does not otherwise find in favor of

their protest.

(d)

Court Orders. Upon receipt of a certified court order from a court of competent

jurisdiction attaching assets of an Enrolled Tribal Member limited to child support orders, debts

owed to the Siletz Tribe, or debts owed to the Internal Revenue Service, the Trust Officer shall

forward Distributions belonging to the Enrolled Tribal Member subject to such order to the person

or entity designated therein in an amount, if available, sufficient to satisfy the order.

§ 4.107

TAXATION OF DISTRIBUTIONS

If any funds are distributed to an Enrolled Tribal Member as a taxable payment, the Tribal

Council or its appointed agent shall furnish a notice to such Enrolled Tribal Member stating that

such Distribution is subject to federal income tax. The notice shall state that the Siletz Tribe shall

withhold federal income tax from the Distribution if the annual payment exceeds such amount as

the IRS may require. The Siletz Tribe will calculate federal withholding using the “Tables for

Withhold on Distributions of Indian Gaming Profits to Tribal Members” provided by the IRS

and/or as otherwise required by federal law.

§ 4.108

ENFORCEMENT

The Trust Officer shall have authority to petition the Tribal Court to determine any dispute

or issue which may arise under this Ordinance, in his or her discretion, and the District Tribal

Court shall have original jurisdiction over such petitions.

Except as otherwise specified in this Ordinance, the Tribal Court shall have exclusive

jurisdiction to resolve disputes concerning Distributions. The Tribal Court may overturn a decision

only if it finds that the decision was arbitrary and capricious or an abuse of discretion.

Adopted: 7/18/99

18

Amended: 6/18/26