US lawFederal (United States)RegulationsTitle 25 CFR — IndiansChapter I — BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIORPart 115 — TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANSSubpart D — IIM Accounts: Estate Accounts115.50025 C.F.R. § 115.500When is an estate account established?Last amended: 2016Year: 2025Length: 14 wordsOfficial source Cite as 25 C.F.R. § 115.500 (2025)An estate account is established when we receive notice of an account holder's death.Next25 C.F.R. § 115.501