(a) In an intestate case, under the Act, an interest in a covered permanent improvement attached to a parcel of trust or restricted land is treated as shown in the following table: ------------------------------------------------------------------------
then the covered permanent
(1) A Tribal probate code approved under the person(s) designated in
25 CFR part 18 specifies how the covered the Tribal probate code to
permanent improvement will be handled. receive it.(2) A consolidation agreement approved the person(s) designated in
under subpart F of this part specifies the consolidation agreement
how the covered permanent improvement to receive it.
will be handled.(3) There is neither an approved Tribal the recipient of the trust or
probate code nor an approved restricted interest in the
consolidation agreement that specifies parcel under the
how the covered permanent improvement renunciation.
will be handled, but there is a
renunciation of the trust or restricted
interest in the parcel under subpart H
of this part.
(4) There is neither an approved Tribal each eligible heir to whom
probate code nor an approved the trust or restricted
consolidation agreement that specifies interest in the parcel
how the covered permanent improvement descends.
will be handled, and there is no
renunciation of the trust or restricted
interest in the parcel under subpart H
of this part.------------------------------------------------------------------------
(b) In a testate case, under the Act, an interest in a covered permanent improvement attached to a parcel of trust or restricted land is treated as shown in the following table: ------------------------------------------------------------------------
then the covered permanent
(1) The will expressly states how the the person(s) designated in
covered permanent improvement will be the will to receive it.
handled.(2) The will does not expressly state how the person(s) designated in
the covered permanent improvement will the will to receive the
be handled. trust or restricted interest
in the parcel.------------------------------------------------------------------------
(c) The provisions of the Act apply to a covered permanent improvement:
(1) Even though it is not held in trust; and
(2) Without altering or otherwise affecting its non-trust status.
(d) The judge's decision will specifically direct the distribution only of the decedent's trust or restricted property, and not any non-trust permanent improvement attached to a parcel of trust or restricted land. However, the judge:
(1) Will include in the decision a general statement of the substantive law of descent or devise of permanent improvements; and
(2) Can approve a consolidation agreement under subpart F of this part that includes a covered permanent improvement. [76 FR 7507, Feb. 10, 2011]