25 CFR §18.306
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)A single heir rule may not become effective sooner than 180 days after the date of approval by the Department.
- (b)If a single heir rule is deemed approved through inaction by the Department, then the single heir rule will become effective 180 days after it is deemed approved.
- (c)The single heir rule will apply only to the estate of a decedent who dies on or after the effective date of the single heir rule.