124 STAT. 3068 PUBLIC LAW 111–291—DEC. 8, 2010 (4) ACQUISITION OF TRUST OR RESTRICTED LAND.—The Sec- retary may acquire, at the discretion of the Secretary and in accordance with the Land Consolidation Program, any frac- tional interest in trust or restricted land. (5) TREATMENT OF UNLOCATABLE PLAINTIFFS.—A Plaintiff, the whereabouts of whom are unknown and who, after reason- able efforts by the Secretary, cannot be located during the 5-year period beginning on the date of final approval of the Settlement, shall be considered to have accepted an offer made pursuant to the Land Consolidation Program. (f) TAXATION AND OTHER BENEFITS.— (1) INTERNAL REVENUE CODE.—For purposes of the Internal Revenue Code of 1986, amounts received by an individual Indian as a lump sum or a periodic payment pursuant to the Settlement shall not be— (A) included in gross income; or (B) taken into consideration for purposes of applying any provision of the Internal Revenue Code that takes into account excludable income in computing adjusted gross income or modified adjusted gross income, including section 86 of that Code (relating to Social Security and tier 1 railroad retirement benefits). (2) OTHER BENEFITS.—Notwithstanding any other provision of law, for purposes of determining initial eligibility, ongoing eligibility, or level of benefits under any Federal or federally assisted program, amounts received by an individual Indian as a lump sum or a periodic payment pursuant to the Settle- ment shall not be treated for any household member, during the 1-year period beginning on the date of receipt— (A) as income for the month during which the amounts were received; or (B) as a resource. (g) INCENTIVE AWARDS AND AWARD OF ATTORNEYS’ FEES, EXPENSES, AND COSTS UNDER SETTLEMENT AGREEMENT.— (1) IN GENERAL.—Subject to paragraph (3), the court in the Litigation shall determine the amount to which the Plain- tiffs in the Litigation may be entitled for incentive awards and for attorneys’ fees, expenses, and costs— (A) in accordance with controlling law, including, with respect to attorneys’ fees, expenses, and costs, any applicable rule of law requiring counsel to produce contem- poraneous time, expense, and cost records in support of a motion for such fees, expenses, and costs; and (B) giving due consideration to the special status of Class Members (as defined in the Settlement) as bene- ficiaries of a federally created and administered trust. (2) NOTICE OF AGREEMENT ON ATTORNEYS’ FEES, EXPENSES, AND COSTS.—The description of the request of Class Counsel for an amount of attorneys’ fees, expenses, and costs required under paragraph C.1.d. of the Settlement shall include a description of all material provisions of the Agreement on Attor- neys’ Fees, Expenses, and Costs. (3) EFFECT ON AGREEMENT.—Nothing in this subsection limits or otherwise affects the enforceability of the Agreement on Attorneys’ Fees, Expenses, and Costs. (h) SELECTION OF QUALIFYING BANK.—The United States Dis- trict Court for the District of Columbia, in exercising the discretion Determination.
