Home › CFR › Title 25 › Part 17925 CFR Part 179 — Life Estates and Future InterestsSubpart A — General§ 179.1— What is the purpose of this part?§ 179.2— What definitions do I need to know?§ 179.3— What law applies to life estates?§ 179.4— When does a life estate terminate?§ 179.5— What documents will BIA use to record termination of a life estate?Subpart B — Life Estates Not Created Under AIPRA§ 179.101— How does the Secretary distribute principal and income to the holder of a life estate?§ 179.102— How does the Secretary calculate the value of a remainder and a life estate?Subpart C — Life Estates Created Under AIPRA§ 179.201— How does the Secretary distribute principal and income to the holder of a life estate without regard to waste?§ 179.202— May the holder of a life estate without regard to waste deplete the resources?