§ 307 Right to Defer or Disc

A. The Tribe may, but is not required to, permit the disclaimer of Per Capita Payments and/or trust distributions. Any previously disclaimed Per Capita  Distributions may not be collected under any circumstances.

B. The Tribe may, but is not required to, implement a deferral program or programs designed to permit Members to defer Per Capita Payments and/or Trust Distributions to a later Distribution Date.

C. Any other standards, rules, procedures, and conditions for deferral or disclaimer that may be adopted by the Tribal Council consistent with any applicable federal law shall be met.

D. Disclaimer and deferral elections are subject to such additional conditions, forms, agreements, limitations, and procedures as may be adopted by the Tribe for compliance with applicable IRS requirements.

[Legislative History: Enacted by Resolution No. 2019-69, 6/3/2019]