StacksVerified U.S. regulatory reference

31 CFR §515.327

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The term blocked estate of a decedent shall mean any decedent's estate in which a designated national has an interest. A person shall be deemed to have an interest in a decedent's estate if he:
  1. (a)Was the decedent;
  2. (b)Is a personal representative; or
  3. (c)Is a creditor, heir, legatee, devisee, distributee, or beneficiary.