U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

All TitlesTitle 25Chapter IPart 115Subpart D - Subpart D—IIM Accounts: Estate Accounts
§ 115.500 - When is an estate account established?
§ 115.501 - How long will an estate account remain open?
§ 115.502 - Who inherits the money in an IIM account when an account holder dies?
§ 115.503 - May money in an IIM account be withdrawn after the death of an account holder but prior to the end of the probate proceedings?
§ 115.504 - If you have a life estate interest in income-producing trust assets, how will you receive the income?
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