U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 29, 2025

All TitlesTitle 25Chapter IPart 115Subpart D - Subpart D—IIM Accounts: Estate Accounts
View all text of Subpart D [§ 115.500 - § 115.504]
§ 115.500 - When is an estate account established?

An estate account is established when we receive notice of an account holder's death.

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