Tribal Tobacco Tax

Training and SeminarSepTember 12 - 13, 2012

Welcome!

Welcome to the 2012 Tribal Tobacco

Tax Training and Seminar. on behalf

of Ho-chunk, inc., Hci distribution,

and the Winnebago Tribe of

nebraska, we are pleased to present

this seminar to native american

Tribes from across the country. our

seminar is designed to enhance your

understanding of the Federal tobacco

tax laws, regulations, and assist

you in creating a Tribal tobacco tax

system of your own.

Ho-Chunk, Inc. is the award-winning tribal economic development cor-poration owned by the Winnebago Tribe of Nebraska. Established in 1994 in Winnebago, Nebraska with one employee, Ho-Chunk, Inc. has grown to over 1,400 employees with operations in 10 states and 4 foreign coun-tries. The Ho-Chunk, Inc. mission is to develop economic self-sufficiency and job opportunities for Tribal members. Economic impact both on the reservation and in the region has made Ho-Chunk, Inc. a significant and important community partner benefiting the entire region.

Ho-Chunk, Inc. operates 27 subsidiaries in a diverse range of industries including information technology, construction, government contracting, professional services, wholesale distribution, office products and tech-nology, logistics, marketing, media and retail.

HCI Distribution is one of the largest Tribal cigarette and tobacco dis-tributors in the U.S. HCI Distribution was established in 1997 to market tobacco products made by a single tribe to Indian Country. Today, the company markets a wide selection of Tribal and other brands of ciga-rettes and tobacco products at discount prices.

HCI Distribution is a subsidiary of Ho-Chunk, Inc. It is located on the Win-nebago Reservation in Northeast Nebraska in a state-of-the-art 16,000 square foot facility. HCI Distribution is one of the fastest growing of the Ho-Chunk, Inc. companies. In 2003 the company was named the largest minority-owned business in Nebraksa.

Tribal Tobacco Tax Training and Seminar

Day One: Wednesday, September 12, 2012

7:30 am ............................... Guest Pick Up at designated Hotel

8:00 - 8:45 am .............. Opening Ceremonies: Winnebago Veteran’s Association: Larry Payer Hujop Drum Welcome: John Blackhawk Breakfast/Registration

8:45 - 9:00 am .............. Introductions/Welcomes: Erin Morgan Leisa Guerrero

9:00 - 10:15 am ............ Keynote Address: Q & A: Lance Morgan - CEO and PrEsidEnt HO-CHunk, inC.

10:15 am - 10:30 am ...... Break

10:30 am - 11:00 am ...... Understanding the Master Settlement Agreement Joseph Messineo - attOrnEy at Law

FrEdEriCks PEEbLEs & MOrgan LLP

11:00 - 11:30 am ........... Understanding the PACT Act Leonard Violi - attOrnEy at Law

Law OFFiCEs OF LEOnard ViOLi

11:30 - Noon ................ Understanding the STOP Act Ryan Dreveskracht - assOCiatE

gaLanda brOadMan, PLLC

Noon - 1 pm ................. Lunch Winnavegas Casino Resort

1:00 - 2:00 pm .............. Legal Panel Discussion: Q & A: Heidi Drobnick Ryan Dreveskracht Joseph Messineo Leonard Violi Lance Morgan: Moderator

2:00 - 2:15 pm .............. Break

2:15 pm - 3:00 pm ......... Understanding the Components of a Tribal Tax Program Lance Morgan

3:00 pm ...................... Adjourn

Tribal Tobacco Tax Training and Seminar

Day Two: Thursday, September 13, 2012

7:30 - 8:00 am ....................... Guest Pick Up at designated Hotel

8:00 am ...................... Introductions/Welcomes: Erin Morgan Breakfast

9:00 - 10:00 am ............ Native Nations Building: Tax Agreement vs Tribal Tax Law:

Maunka Morgan - CEO Migizi ECOnOMiC dEVELOPMEnt COMPany

10:00 - 10:45 am ........... Native Nations Panel Discussion: Daniel Honahni Oliver Semans Sr. Alexcia Boggs Jim Potter Larry Lasley Vince Bass: Moderator

10:45 am - 11:00 am ...... Customer Appreciation Awards

11:00 am - 11:15 am ...... Closing Ceromonies: Winnebago Veteran’s Association Hujop Drum

11:15 am .................... Depart from Winnavegas and commute to Winnebago

Noon - 2:00 pm ............. Blessing Ceremony: Rock River Manufacturing Grand Opening/ Ribbon Cutting Warner Earth John Blackhawk Lance Morgan Traditional Meal

2:00 - 3:30 pm .............. Tribal Economic Development Tour Joi Long HO-CHunk, inC.

3:30 pm ...................... Departure to designated hotel

legal panel and Seminar preSenTerS

JoHn blackHaWkJohn Blackhawk is the Chairman of the Winnebago Tribe of Nebraska and is a member of the Thunder Clan. He has served the Winnebago Tribe since the fall of 1985, serving 7 consecutive terms. During his 20 plus years he has served as the Chairman for 16 years beginning in 1988 at the age of 32.

With Blackhawk’s direct involvement, significant milestones have been accomplished in the Winnebago community. His involvement included the construction of a replacement hospital; creator of a separate branch of government charged with economic development known as Ho-Chunk, Inc.; WinnaVegas Casino; the Ho Chunk Renaissance Language Program; Whirling Thunder Wellness Center; and various buildings and land improvements that benefited the community and its members.

Blackhawk received his Associate’s degree from Nebraska Indian Community College. He also attended Morningside College as well as the University of Nebraska at Lincoln majoring in Education. He was one of the founding members of the Little Priest Tribal College which received its accreditation in two short years.

Heidi drobnickHeidi is the managing partner of Swanson, Drobnick & Tousey and practices in the areas of business law, probate, and wills and trusts. Prior to founding the firm Heidi was a Certified Public Accountant and a small business owner. She brings real-world experience and an accountant’s attention to detail to every case she handles. Her skills are well-suited for cases involving financial details; whether it be in developing an estate plan, probating an estate, high-asset divorces, forming a new business, or negotiating a financial settlement.

Heidi is a consultant for the National Indian Child Welfare Association located in Portland Oregon and also conducts Expert Witness Training for National Indian Child Welfare Association. Heidi also served as an adjunct professor the University of Minnesota Law School for the Indian Child Welfare Law Clinic for six years. Heidi has also served as the Presiding Judge for the Winnebago Tribe of Nebraska and Assistant General Counsel for the Prairie Island Indian Community-Treasure Island Resort and Casino. After finishing her B.Ac. she clerked for the Internal Revenue Service’s appeals division.

Heidi A. Drobnick is an enrolled member of the Minnesota Chippewa Tribe-Lake Superior Band - Nett Lake Reservation. She holds a B.Ac. in Accounting from the University of Minnesota - Duluth and a Juris Doctorate from the University of Minnesota. Heidi is admitted to the Supreme Court of Minnesota, Supreme Court of Texas and the Federal District Court. She is also admitted to the following tribal courts: Bois Forte, Leech Lake, Ho-Chunk, Prairie Island, Shakopee, Winnebago, Sisseton-Whapeton, White Earth, Mille Lacs, Lower Sioux, Upper Sioux, St. Croix Band of Chippewa, and Red Lake. Heidi is a member of the Minnesota American Indian Bar Association and served as its treasurer for six years.

legal panel and Seminar preSenTerS

ryan dreveSkracHTRyan’s practice focuses on representing businesses and tribal governments in public affairs,gaming, taxation, and energy development. A former U.S. District Court law clerk, Ryan has an eye towards the inner-workings of the federal courts and complex litigation. He writes prolifically about matters critical to Indian country, having published over 20 times in 2011-12; ten of those in peer-reviewed journals and law reviews. He has been the Managing Editor for the National Lawyer’s Guild Review since July of 2010.

JoSepH meSSineoMr. Messineo is legal counsel for HCI Distribution Company, a political and economic subdivision in the Winnebago Tribe of Nebraska. Mr. Messineo assists HCI with regulatory compliance issues, advises on legislative issues and handles HCI’s litigation needs. In particular, Mr. Messineo has assisted HCI in its negotiations with the United States Department of Justice regarding the proper scope and enforcement of the Prevent All Cigarettes Trafficking Act. He has assisted in compliance with the Family Smoking Prevention and Tobacco Control Act. He has litigated or assisted in negotiating resolutions to numerous state cigarette excise tax issues. As a partner in the law firm of Fredericks, Peebles and Morgan, LLP, Mr. Messineo has access to the full resources of the country’s premier Indian law firm.

lance morganLance Morgan is President and Chief Executive Officer of Ho-Chunk, Inc. Ho-Chunk, Inc. is the award-winning economic development corporation owned by the Winnebago Tribe of Nebraska. Morgan is an enrolled member of the Winnebago Tribe and one of the initial founders of Ho-Chunk, Inc.

Ho-Chunk, Inc. was launched in 1994 with one employee and a start-up investment from the Tribe’s WinnaVegas Casino. Today, Ho-Chunk, Inc. employs over 1,400 people in ten(10) states and three (3) foreign countries. Under Morgan’s leadership, the company operates eighteen(18) subsidiaries and has revenues in excess of $195 million.

Morgan is also the managing partner in the law firm of Fredericks, Peebles and Morgan, LLP with offices in California, Colorado, Minnesota and Washington DC. The firm specializes in Indian law and economic development issues.

Morgan has served as economic adviser to the Bureau of Indian Affairs and was a member of the Federal Reserve Consumer Advisory Committee. He is an adjunct professor at Arizona State Univesity and University of Arizona. Currently, he is the President of Native American Contractors Association (NACA) and serves as a board member for several corporate entities. He is a frequent speaker across the country on topics of Indian Law and of Tribal Economic Development issues.

Morgan earned a Bachelor’s degree in Economics from the University of Nebraska (B.S. 1990) and graduated from Harvard Law School (J.D. 1993). He is a member of the American Bar Association, Minnesota Bar Association and the Nebraska Bar Association.

legal panel and Seminar preSenTerS

maunka morganMaunka Morgan is an enrolled member of the Winnebago Tribe of Nebraska (Hochunk Nisoc). He is a Thunder clan (Wakaja Hikikarac) member and his Ho-Chunk name, Maunka, means the “Edge of the Earth/World; Time of Day for Prayer; A New Beginning.”

Maunka now serves as the Chief Executive Officer for Migizi Economic Development Company, which is owned by the Saginaw Chippewa Tribe in Michigan.

For the past five years, Maunka has served as the Senior Account Executive for Ho-Chunk, Inc. Tobacco division where he traveled throughout “Indian Country” presenting and educating numerous tribal leaders on the alternative tribal tobacco taxation model that empowers Native nations everywhere.

Maunka serves as the Vice-Chair Board of Trustee for Little Priest Tribal College. He is a Native American studies faculty member at the University of Nebraska at Omaha and has taught as an adjunct professor at Little Priest Tribal College. Maunka is a business management and leadership lecturer and trainer for Tribal organizations.

Maunka has earned a Bachelor of Science in Business Administration in Management and Native American studies from the University of Nebraska at Omaha and a Master of Business Administration in Health Care Management and Accounting from the University of Phoenix.

leonard violiLeonard Violi is an attorney practicing in the State and Federal Courts for over 20 years. His primary practice areas include antitrust and complex commercial litigation, with particular emphasis on tobacco regulation at the State and Federal levels. More recently, his practice has concentrated on Native American law issues relating to tobacco regulation and, specifically, compliance issues relating to the multistate Tobacco Master Settlement Agreement and amendments to the Food Drug and Cosmetics Act. He has litigated at all levels of the Federal and State court systems, as well as in the Federal and State administrative forums. His experience covers a broad range of prosecution and defense work and has included applications to the highest State courts and the Supreme Court of the United States. He is admitted to practice in multiple State and Federal court bars throughout the United States, including federal trial and appellate courts. He is also admitted to the United States Tax Court.

After 15 years of practicing in New York City, he moved his practice to a suburb located just outside the City, where he presently maintains his offices. He is currently actively engaged in tobacco regulatory and Native American law matters and is assisted by local counsel in multiple states including Arkansas, California, Georgia, Idaho, Kansas, Louisiana, Massachusetts, New Mexico, New York, North Carolina, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee Washington and Wisconsin.

naTive naTionS panel

oliver SemanS Sr.Oliver (OJ) Semans Sr. is an enrolled member of the Rosebud Sioux Tribe. Both him and his wife Barbara are the Executive Directors of Four Directions, a Native American Indian voter education, protection and “getting out the vote” advocacy group; the groups purpose is to help Tribes and members during State and Federal elections. Semans Sr. is also a River Bluff Strategies partner with Bret Healy; this partnership entails working with Tribes and Federal Legislation that may adversely affect Tribal Treaties and Sovereignty. Semans Sr. has written articles on the PACT Act, STOP Act, National Security and Federal Lands Protection Act in addition to other articles related to Indian Country.

daniel HonaHniDaniel Honahni serves as President/CEO of Moenkopi Developers Corporation for eight years until his retirement in June 2010. During this time, Honahni’s team successfully completed $27.5 million dollar construction projects; they included a Wastewater Treatment Plant, Tuuvi Travel Center, Moenkopi Legacy Inn & Suites and secured funding for Denny’s as an additional element of Moenkopi Legacy Inn & Suites.

Honahni served as Hopi Tribal Operations Officer for 10 years; his duties entailed review/modifications of all Hopi Tribal Council legislative enactments and organic documents and recommending appropriate actions to the Bureau of Indian Affairs. Honahni acted as the Hopi Agency Superintendent and Hopi Tribal Council Chairman on all of their federal 638 contracts; in addition, he served on the Hopi Tribal Council for three years.

Honahni served as President of the College of Ganado for five years and successfully attained accreditation and membership for the college into the American Indian Higher Education Consortium. Prior to this endeavor, he served as Associate Professor and director of the All Indian Pueblo Council Teacher Education Program at the University of New Mexico for seven years.

Honahni is the founder of Honahni & Associates, a small business consultant service, which he directed for over four years. His business emphasis was in Parent Effectiveness, Leadership Effectiveness and Teacher Effectiveness training.

Honahni has served on the National Indian Education Advisory Committee under BIA Commissioner, Robert L. Bennet and Louis Bruce. In addition, Honahni chaired the National Indian Education for Health Committee under HEW Secretary Elliot Richardson and Interior Secretary Rogers C.B. Morton.

Honahni is a graduate of Harvard University. During his time at Harvard, Honahni served as a Harvard Student Cabinet Representative, a Harvard University Teaching Fellow and was a member of Phi Delta Kappa.

Moenkopi Developers Corporation

naTive naTionS panel

larry laSleyLarry Lasley is currently the Economic Development Director of the Sac & Fox Tribe of the Mississippi in Iowa, also known as the Meskwaki Nation. Beginning with a part-time position administering the Housing Improvement Program (HIP) many moons ago, Mr. Lasley made significant contributions to the development of the Tribe’s housing, roads, water, and wastewater infrastructure over a 10-year period. Since 2004, his focus has been to lay the foundation for community and economic development following a nation building approach with an eye towards tribally-owned business diversification, financial empowerment, and small business development/entrepreneurship. Mr. Lasley is blessed with a wonderful family and a tribal way of life.

Jim poTTerJim Potter has 23 years of experience working with Native American programs, Native American organizations and within the structure of Tribal Governments. Throughout the course of his career, Potter’s work experience involved working within the framework of the organization administrative body; in addition, his experience involved positions of supervision in the organizations fiscal department.

Presently, Potter is an elected official for the Prairie Band Potawatomi Nation holding the office of Tribal Council Secretary; previously, Potter acted as a Tribal Council Member and Tribal Council Treasurer for a total of 16 years as an elected official.

alexia boggSAlexcia Boggs is the President & CEO for the Ponca Tribe of Nebraska’s economic development entity, Osni Ponca, LLC. Osni Ponca, LLC operates five subsidiaries in a diverse range of industries including tanning manufacturing, government contracting, professional services, and retail. As of today, Osni Ponca, LLC earns $5 million dollar in revenues and continues to grow each year.

Previously, Ms. Boggs was the Deputy Director for the Ponca Tribe of Nebraska, where she provided administrative management and supervision for all staff and its departments. Prior to being Deputy Director, she was the Senior Planner for the Ponca Tribe of Nebraska.

Ms. Boggs has been appointed by Nebraska’s Governor Dave Heinemann to serve on the Commission on Indian Affairs. As a commissioner to the Governor, she is responsible for determining and enhancing Indian Rights. Ms. Boggs develops solutions to problems common to Nebraskan Indians. She enjoys working in the areas of community and economic development.

Ms. Boggs was able to gather background in these areas while employed at the Greater Omaha Chamber of Commerce, serving from 2004 – 2006. Ms. Boggs has a Bachelors of Science Degree from Wayne State College and a Masters Degree in Public Administration from the University of Nebraska at Omaha.

701 Buffalo Trail | Winnebago, NE 68071877.846.6805 | 402.878.2300 | Fax: 402.878.2302

www.HCIDistribution.com

1 Mission Drive Winnebago, NE 68071800-439-7008 | 402.878.2809 | Fax: 402.878.2560

www.HoChunkInc.com