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Holland & Knight LLP

Corporate Partner

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Holland & Knight’s Indian Law Practice Group – comprised of more than 20 highly experienced attorneys and government professionals – has a thorough understanding of the complex legal challenges facing Native American Indian tribes and tribal governments, from sovereign immunity and financing to the development and operation of hotels, clinics, retail centers, energy, production, casinos, infrastructure and utilities. We have been involved in several casino, hotel and resort developments, representing tribes from the earliest planning stages through project opening, operations and regulation.  We also create, train and provide a range of legal services to tribal gaming commissions, including assistance with the preparation of gaming ordinances; licensing; internal investigation and hearing procedures; compliance with compact requirements; and the development of internal control and anti-money laundering compliance and auditing programs.

In the finance space, our firm has been a leader in many innovative and creative financings and has significant experience in all areas of public finance and municipal securities, including:

  • the issuance of variable rate bonds, commercial paper and other interim financing programs
  • puts and calls, swaps and other derivative financial products 
  • liquidity and credit enhanced financings, and a variety of other financing techniques
  • sale/leaseback transactions
  • public-private partnerships

In addition, Holland & Knight leads the field in providing tax and employee benefits advice to Indian tribes, tribal entities and tribal members, drawing on our firm's substantial experience regarding federal, state and tribal tax issues. Members of our firm have assisted in drafting many of the federal Indian tax policy provisions enacted in the past 20 years and in lobbying for other provisions still awaiting enactment. 
We currently advise a large number of Indian tribal governments on various federal tax compliance and structural issues, including:

  • drafting minor's trust agreements, deferred per capita plans, and tribal executive compensation and retirement plans
  • advising on the tax treatment of tribal benefit plans (health, education, housing, eldercare and similar social welfare programs) 
  • advising on federal employment tax issues
  • providing opinions on federal income and excise tax issues
  • advising on withholding and reporting obligations relevant to gaming issues

James T. Meggesto, Partner
Washington, D.C.
T 202.469.5173 
Kathleen M. Nilles, Partner
Washington, D.C.
T 202.457.1815