43 CFR §30.236

1. (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:
2. (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:
3. (c)The provisions of the Act apply to a covered permanent improvement:
   1. (1)Even though it is not held in trust; and
   2. (2)Without altering or otherwise affecting its non-trust status.
4. (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. (1)Will include in the decision a general statement of the substantive law of descent or devise of permanent improvements; and
   2. (2)Can approve a consolidation agreement under subpart F of this part that includes a covered permanent improvement.