(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:
| If . . . | then the covered permanent improvement passes to . . . |
|---|---|
| (1) A Tribal probate code approved under 25 CFR part 18 specifies how the covered permanent improvement will be handled | the person(s) designated in the Tribal probate code to receive it. |
| (2) A consolidation agreement approved under subpart F of this part specifies how the covered permanent improvement will be handled | the person(s) designated in the consolidation agreement to receive it. |
| (3) There is neither an approved Tribal probate code nor an approved consolidation agreement that specifies how the covered permanent improvement will be handled, but there is a renunciation of the trust or restricted interest in the parcel under subpart H of this part | the recipient of the trust or restricted interest in the parcel under the renunciation. |
| (4) There is neither an approved Tribal probate code nor an approved consolidation agreement that specifies how the covered permanent improvement will be handled, and there is no renunciation of the trust or restricted interest in the parcel under subpart H of this part | each eligible heir to whom the trust or restricted interest in the parcel descends. |
(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:
| If . . . | then the covered permanent improvement passes to . . . |
|---|---|
| (1) The will expressly states how the covered permanent improvement will be handled | the person(s) designated in the will to receive it. |
| (2) The will does not expressly state how the covered permanent improvement will be handled | the person(s) designated in the will to receive the 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]
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