Bureau of Indian Affairs (BIA)

Inheritance of Trust and Restricted Land

Trust land and restricted fee land owned by the decedent passes to eligible heirs through the BIA / OHA probate process under 25 U.S.C. § 2206. If the decedent left a valid will, the land passes according to the will. Without a will, AIPRA intestate succession applies: the surviving spouse receives a life estate in the restricted land and one-third of trust personalty if there are other eligible heirs; otherwise the spouse receives all trust personalty and a life estate in the land. Eligible heirs are defined in 25 U.S.C. § 2201 and include children, grandchildren, great-grandchildren, full and half siblings, and parents who are Indian or closely related to Indians.

Distribution of Individual Indian Money (IIM) Account

IIM accounts hold trust funds belonging to individual American Indians — lease income, judgment funds, sale proceeds, and other trust receipts. On death, the IIM account is frozen until probate is complete. After OHA issues the probate decision, BTFA distributes the IIM balance to the heirs or devisees identified in the decision. BTFA disburses more than $1 billion annually and manages roughly $9 billion in trust assets.

Single Heir Rule for Small Fractional Interests

Under 25 U.S.C. § 2206, when a decedent owns a fractional interest of less than 5 percent of a parcel and dies intestate (without a will), the interest passes to a single heir — the oldest eligible surviving child, then oldest eligible surviving grandchild, then oldest eligible surviving great-grandchild, then the tribe with jurisdiction. This is an AIPRA anti-fractionation rule and does not apply if the decedent had a valid will or if the interest is 5 percent or larger.

Emergency Funeral Expense Payment from IIM Account

Under 25 CFR § 15.301, BIA may approve up to $5,000 from the decedent's IIM account for reasonable and necessary funeral expenses before probate is complete and without an OHA order. The person responsible for funeral arrangements submits an itemized estimate identifying the funeral service provider. BIA considers availability of non-trust funds and tribal contributions before approving.

Amount: Up to $5,000