81_FR_87734 81 FR 87501 - Probate Regulation Updates

81 FR 87501 - Probate Regulation Updates

DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs

Federal Register Volume 81, Issue 233 (December 5, 2016)

Page Range87501-87502
FR Document2016-28751

On June 20, 2016, the Bureau of Indian Affairs announced Tribal consultation on potential updates to probate regulations and announced that it would accept written comments until August 1, 2016. We are reopening the comment period to allow additional time for Tribal and public comment and will accept all comments received before January 4, 2017.

Federal Register, Volume 81 Issue 233 (Monday, December 5, 2016) 
[Federal Register Volume 81, Number 233 (Monday, December 5, 2016)]
[Proposed Rules]
[Pages 87501-87502]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-28751]


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DEPARTMENT OF THE INTERIOR

Bureau of Indian Affairs

25 CFR Part 15

43 CFR Part 30

[178A2100DD/AAKC001030/A0A501010.999900 253G]


Probate Regulation Updates

AGENCY: Bureau of Indian Affairs, Interior.

ACTION: Tribal consultation; reopening of comment period.

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SUMMARY: On June 20, 2016, the Bureau of Indian Affairs announced 
Tribal consultation on potential updates to probate regulations and 
announced that it would accept written comments until August 1, 2016. 
We are reopening the comment period to allow additional time for Tribal 
and public comment and will accept all comments received before January 
4, 2017.

DATES: The comment period announced on June 20, 2016 (81 FR 39874) is 
reopened. Written comments must be received by January 4, 2017.

ADDRESSES: You may submit comments by one of the following methods:
     Email: [email protected].
     By hard copy: Submit by U.S. mail or hand delivery to: Ms. 
Elizabeth Appel, Office of Regulatory Affairs and Collaborative Action, 
U.S. Department of the Interior, 1849 C Street NW., MS-3071-MIB, 
Washington, DC 20240.

FOR FURTHER INFORMATION CONTACT: Ms. Elizabeth Appel, Director, Office 
of Regulatory Affairs and Collaborative Action, Office of the Assistant 
Secretary--Indian Affairs; telephone (202) 273-4680, 
[email protected].

SUPPLEMENTARY INFORMATION: As described below, we have identified three 
areas for modification that will have an immediate impact in 
streamlining the probate process. We are seeking comments with regard 
to the following topics, and welcome insight on other aspects of the 
probate regulatory framework that could be improved.

Probate Revisions Currently Under Consideration

    1. Increasing the monetary limit for distribution of IIM account 
funds to pay for funeral services from $1,000 to $5,000.
    The regulation, at 25 CFR 15.301, currently establishes a monetary 
limit of $1,000 for distribution of Individual Indian Money (IIM) 
account funds to pay for funeral expenses. There is an ongoing concern 
that $1,000 is not sufficient to pay for funeral expenses. While 
individuals may submit funeral related claims to be paid from estate 
account funds at any time before the conclusion of the first hearing by 
the Office of Hearings and Appeals (OHA), the Bureau of Indian Affairs 
(BIA) is aware that family members sometimes suffer financial hardship 
and lengthy delays as the estate is finalized and claims are approved.
    Revisions under consideration:
     The BIA is considering a modification to this subpart that 
would increase the amount of funds available to use for funeral 
expenses. One proposed modification would amend current regulations by 
increasing the amount an individual may request from the decedent's IIM 
to no more than $5,000 for funeral expenses. The account must still 
contain a minimum balance of $2,500 in order to approve an expense 
under this section.
     In the interests of preserving estate account funds for 
heirs and other claimants, an alternative option would be to likewise 
raise the maximum payout to $5,000, but with the limitation that the 
total payments could not exceed 40% of the available account balance.
    2. Allowing BIA to make minor estate inventory corrections.
    The current regulation, at 43 CFR 30.126, requires a judge to issue 
a modification order if trust or restricted property belonging to a 
decedent is omitted from the inventory of an estate. As a result, it 
can take significant time to make minor estate inventory corrections to 
include omitted property.
    Revision under consideration:
     The BIA is considering a regulatory modification to grant 
the BIA the authority to make estate inventory modifications when 
heirship has already been determined by an OHA order. The BIA would 
notify all interested parties to an estate in the event property 
interests were to be added. As in this current regulatory section, any 
modification that would result in property taking a different line of 
descent would still require OHA issuing a decision to re-determine 
heirs. For example, if adding property to a decedent's estate would 
cause that interest to become 5% or more of the parcel, and thus no 
longer subject to the American Indian Probate Reform Act's highly 
fractionated interest provisions, OHA would need to issue a new 
decision to re-determine descent and distribution of those interests. 
There would be no change to the requirement that any removal of 
property from a

[[Page 87502]]

decedent's inventory would require action by OHA. See 43 CFR 30.127.
    3. Clarifying OHA's authority to order distribution of trust funds.
    The current regulation at 43 CFR 30.254 governs how a judge 
distributes a decedent's trust or restricted property when the decedent 
died without a valid will and has no heirs. The rule establishes 
different distributions based on whether 25 U.S.C. 2206(a) applies, but 
does not identify trust personalty as a stand-alone category of trust 
property for distribution (where there are no land interests in the 
decedent's estate or within the jurisdiction of any tribe).
    Revision under consideration:
     A modification to this regulation would provide clear 
authority for OHA to order distribution of trust funds when there are 
either no land interests in a decedent's estate or no land interests 
within the jurisdiction of any tribe. Additionally, where the estate 
contains trust personalty associated with one tribe but interests in 
trust lands associated with another, OHA would order the trust 
personalty distributed to the tribe with sufficient nexus to the funds, 
as determined by the judge, and the land distributed to the tribe with 
jurisdiction over those interests.

    Dated: November 18, 2016.
Lawrence S. Roberts,
Principal Deputy Assistant Secretary--Indian Affairs.
[FR Doc. 2016-28751 Filed 12-2-16; 8:45 am]
 BILLING CODE 4337-15-P

Federal Register / Vol. 81, No. 233 / Monday, December 5, 2016 / Proposed Rules 87501 or local Flight Standards District Office, as DEPARTMENT OF THE INTERIOR pay for funeral expenses. There is an appropriate. If sending information directly ongoing concern that $1,000 is not to the manager of the ACO, send it to the Bureau of Indian Affairs sufficient to pay for funeral expenses. attention of the person identified in While individuals may submit funeral paragraph (k)(1) of this AD. Information may be emailed to: 9-ANM-LAACO-AMOC- 25 CFR Part 15 related claims to be paid from estate Requests@faa.gov. account funds at any time before the (2) Before using any approved AMOC, 43 CFR Part 30 conclusion of the first hearing by the notify your appropriate principal inspector, [178A2100DD/AAKC001030/ Office of Hearings and Appeals (OHA), or lacking a principal inspector, the manager A0A501010.999900 253G] the Bureau of Indian Affairs (BIA) is of the local flight standards district office/ aware that family members sometimes certificate holding district office. Probate Regulation Updates suffer financial hardship and lengthy (3) An AMOC that provides an acceptable delays as the estate is finalized and level of safety may be used for any repair, AGENCY: Bureau of Indian Affairs, modification, or alteration required by this claims are approved. Interior. Revisions under consideration: AD if it is approved by the Boeing Commercial Airplanes Organization ACTION: Tribal consultation; reopening • The BIA is considering a Designation Authorization (ODA) that has of comment period. modification to this subpart that would been authorized by the Manager, Los Angeles increase the amount of funds available ACO, to make those findings. To be SUMMARY: On June 20, 2016, the Bureau of Indian Affairs announced Tribal to use for funeral expenses. One approved, the repair method, modification proposed modification would amend deviation, or alteration deviation must meet consultation on potential updates to the certification basis of the airplane, and the probate regulations and announced that current regulations by increasing the approval must specifically refer to this AD. it would accept written comments until amount an individual may request from (4) For service information that contains August 1, 2016. We are reopening the the decedent’s IIM to no more than steps that are labeled as Required for comment period to allow additional $5,000 for funeral expenses. The Compliance (RC), the provisions of time for Tribal and public comment and account must still contain a minimum paragraphs (j)(4)(i) and (j)(4)(ii) of this AD balance of $2,500 in order to approve an apply. will accept all comments received before January 4, 2017. expense under this section. (i) The steps labeled as RC, including • In the interests of preserving estate substeps under an RC step and any figures DATES: The comment period announced identified in an RC step, must be done to account funds for heirs and other on June 20, 2016 (81 FR 39874) is claimants, an alternative option would comply with the AD. If a step or sub-step is reopened. Written comments must be labeled ‘‘RC Exempt,’’ then the RC be to likewise raise the maximum received by January 4, 2017. payout to $5,000, but with the limitation requirement is removed from that step or sub-step. An AMOC is required for any ADDRESSES: You may submit comments that the total payments could not exceed deviations to RC steps, including substeps by one of the following methods: 40% of the available account balance. and identified figures. • Email: consultation@bia.gov. 2. Allowing BIA to make minor estate (ii) Steps not labeled as RC may be • By hard copy: Submit by U.S. mail inventory corrections. deviated from using accepted methods in or hand delivery to: Ms. Elizabeth accordance with the operator’s maintenance The current regulation, at 43 CFR Appel, Office of Regulatory Affairs and 30.126, requires a judge to issue a or inspection program without obtaining Collaborative Action, U.S. Department approval of an AMOC, provided the RC steps, modification order if trust or restricted including substeps and identified figures, can of the Interior, 1849 C Street NW., MS– property belonging to a decedent is still be done as specified, and the airplane 3071–MIB, Washington, DC 20240. omitted from the inventory of an estate. can be put back in an airworthy condition. FOR FURTHER INFORMATION CONTACT: Ms. As a result, it can take significant time (k) Related Information Elizabeth Appel, Director, Office of to make minor estate inventory Regulatory Affairs and Collaborative corrections to include omitted property. (1) For more information about this AD, Action, Office of the Assistant contact Haytham Alaidy, Aerospace Revision under consideration: Engineer, Airframe Branch, ANM–120L, Secretary—Indian Affairs; telephone • The BIA is considering a regulatory FAA, Los Angeles Aircraft Certification (202) 273–4680, elizabeth.appel@ modification to grant the BIA the Office (ACO), 3960 Paramount Boulevard, bia.gov. authority to make estate inventory Lakewood, CA 90712–4137; phone: 562–627– SUPPLEMENTARY INFORMATION: As modifications when heirship has 5224; fax: 562–627–5210; email: described below, we have identified already been determined by an OHA haytham.alaidy@faa.gov. order. The BIA would notify all (2) For service information identified in three areas for modification that will have an immediate impact in interested parties to an estate in the this AD, contact Boeing Commercial Airplanes, Attention: Contractual & Data streamlining the probate process. We are event property interests were to be Services (C&DS), 2600 Westminster Blvd., seeking comments with regard to the added. As in this current regulatory MC 110–SK57, Seal Beach, CA 90740; following topics, and welcome insight section, any modification that would telephone 562–797–1717; Internet https:// on other aspects of the probate result in property taking a different line www.myboeingfleet.com. You may view this regulatory framework that could be of descent would still require OHA referenced service information at the FAA, improved. issuing a decision to re-determine heirs. Transport Airplane Directorate, 1601 Lind For example, if adding property to a Avenue SW., Renton, WA. For information Probate Revisions Currently Under decedent’s estate would cause that on the availability of this material at the Consideration interest to become 5% or more of the sradovich on DSK3GMQ082PROD with PROPOSALS FAA, call 425–227–1221. 1. Increasing the monetary limit for parcel, and thus no longer subject to the Issued in Renton, Washington, on distribution of IIM account funds to pay American Indian Probate Reform Act’s November 17, 2016. for funeral services from $1,000 to highly fractionated interest provisions, Phil Forde, $5,000. OHA would need to issue a new Acting Manager, Transport Airplane The regulation, at 25 CFR 15.301, decision to re-determine descent and Directorate, Aircraft Certification Service. currently establishes a monetary limit of distribution of those interests. There [FR Doc. 2016–28668 Filed 12–2–16; 8:45 am] $1,000 for distribution of Individual would be no change to the requirement BILLING CODE 4910–13–P Indian Money (IIM) account funds to that any removal of property from a VerDate Sep<11>2014 17:33 Dec 02, 2016 Jkt 241001 PO 00000 Frm 00016 Fmt 4702 Sfmt 4702 E:\FR\FM\05DEP1.SGM 05DEP1

87502 Federal Register / Vol. 81, No. 233 / Monday, December 5, 2016 / Proposed Rules decedent’s inventory would require section 6695(g) so that it applies to the The text of those regulations also action by OHA. See 43 CFR 30.127. child tax credit (CTC), additional child serves as the text of these proposed 3. Clarifying OHA’s authority to order tax credit (ACTC), and the American regulations. The preamble to the distribution of trust funds. Opportunity Tax Credit (AOTC), in temporary regulations explains the The current regulation at 43 CFR addition to the earned income credit amendments. 30.254 governs how a judge distributes (EIC). The text of those regulations also a decedent’s trust or restricted property Special Analyses serves as the text of these proposed when the decedent died without a valid regulations. Certain IRS regulations, including this will and has no heirs. The rule one, are exempt from the requirements establishes different distributions based DATES: Written or electronic comments of Executive Order 12866, as on whether 25 U.S.C. 2206(a) applies, and requests for a public hearing must supplemented and reaffirmed by but does not identify trust personalty as be received by March 6, 2017. Executive Order 13563. Therefore, a a stand-alone category of trust property ADDRESSES: Send submissions to: regulatory assessment is not required. for distribution (where there are no land CC:PA:LPD:PR (REG–102952–16), Room Pursuant to the Regulatory Flexibility interests in the decedent’s estate or 5205, Internal Revenue Service, P.O. Act (RFA) (5 U.S.C. chapter 6), it is within the jurisdiction of any tribe). Box 7604, Ben Franklin Station, hereby certified that these proposed Revision under consideration: Washington, DC 20044. Submissions rules, if adopted, would not have a • A modification to this regulation may be hand-delivered Monday through significant economic impact on a would provide clear authority for OHA Friday between the hours of 8 a.m. and substantial number of small entities. to order distribution of trust funds when 4 p.m. to: CC:PA:LPD:PR (REG–102952– When an agency issues a notice of there are either no land interests in a 16), Courier’s Desk, Internal Revenue proposed rulemaking, the RFA requires decedent’s estate or no land interests Service, 1111 Constitution Avenue NW., the agency to ‘‘prepare and make within the jurisdiction of any tribe. Washington, DC 20224, or sent available for public comment an initial Additionally, where the estate contains electronically via the Federal regulatory flexibility analysis’’ that will trust personalty associated with one eRulemaking Portal at http:// ‘‘describe the impact of the proposed tribe but interests in trust lands www.regulations.gov (IRS REG–102952– rule on small entities.’’ (5 U.S.C. 603(a)). associated with another, OHA would 16). Section 605 of the RFA provides an order the trust personalty distributed to exception to this requirement if the FOR FURTHER INFORMATION CONTACT: the tribe with sufficient nexus to the agency certifies that the proposed Concerning the proposed regulations, funds, as determined by the judge, and rulemaking will not have a significant Rachel L. Gregory, 202–317–6845; economic impact on a substantial the land distributed to the tribe with concerning submissions of comments jurisdiction over those interests. number of small entities. and the hearing, Regina Johnson, 202– The proposed rules affect tax return Dated: November 18, 2016. 317–6901 (not toll-free numbers). preparers who determine the eligibility Lawrence S. Roberts, SUPPLEMENTARY INFORMATION: for, or the amount of, the EIC, the CTC/ Principal Deputy Assistant Secretary—Indian ACTC and/or the AOTC. The North Affairs. Paperwork Reduction Act American Industry Classification [FR Doc. 2016–28751 Filed 12–2–16; 8:45 am] The collection of information in System (NAICS) code that relates to tax BILLING CODE 4337–15–P current § 1.6695–2 was previously return preparation services (NAICS code reviewed and approved under control 541213) is the appropriate code for tax number 1545–1570. Control number return preparers subject to this notice of DEPARTMENT OF THE TREASURY 1545–1570 was discontinued in 2014, as proposed rulemaking. Entities identified the burden for the collection of as tax return preparation services are Internal Revenue Service information contained in § 1.6695–2 is considered small under the Small reflected in the burden on Form 8867, Business Administration size standards 26 CFR Part 1 ‘‘Paid Preparer’s Due Diligence (13 CFR 121.201) if their annual revenue [REG–102952–16] Checklist,’’ under control number 1545– is less than $20.5 million. The IRS 1629. estimates that approximately 75 to 85 RIN 1545–BN43 percent of the 505,000 persons who Background and Explanation of work at firms or are self-employed tax Tax Return Preparer Due Diligence Provisions return preparers are operating as or Penalty Under Section 6695(g) Temporary regulations in the Rules employed by small entities. The IRS has AGENCY: Internal Revenue Service (IRS), and Regulations section of this issue of therefore determined that these Treasury. the Federal Register amend 26 CFR proposed rules will have an impact on ACTION: Notice of proposed rulemaking 1.6695–2 by imposing due diligence a substantial number of small entities. by cross-reference to temporary requirements on tax return preparers The IRS has further determined, regulations. with respect to determining the however, that the economic impact on eligibility for, or the amount of, the entities affected by the proposed rules SUMMARY: In the Rules and Regulations CTC/ACTC or AOTC, in addition to the will not be significant. The current section of this issue of the Federal EIC, on any return or claim for refund. regulations under section 6695(g) Register, the IRS is issuing temporary The temporary regulations also amend already require tax return preparers to sradovich on DSK3GMQ082PROD with PROPOSALS regulations that will modify the existing section 1.6695–2 to reflect the changes complete the Form 8867 when a return regulations related to the penalty under made by section 208(c), Div. B of the or claim for refund includes a claim of section 6695(g) of the Internal Revenue Tax Increase Prevention Act of 2014, the EIC. Tax return preparers also must Code (Code) relating to tax return Public Law 113–295 (128 Stat. 4010, currently maintain records of the preparer due diligence. The temporary 4073 (2014)), requiring the IRS to index checklists and EIC computations, as regulations implement recent law the penalty for inflation for returns and well as a record of how and when the changes that expand the tax return claims for refund filed after December information used to compute the EIC preparer due diligence penalty under 31, 2014. was obtained by the tax return preparer. VerDate Sep<11>2014 17:33 Dec 02, 2016 Jkt 241001 PO 00000 Frm 00017 Fmt 4702 Sfmt 4702 E:\FR\FM\05DEP1.SGM 05DEP1


Document Created: 2016-12-03 00:25:50
Document Modified: 2016-12-03 00:25:50
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionTribal consultation; reopening of comment period.
DatesThe comment period announced on June 20, 2016 (81 FR 39874) is reopened. Written comments must be received by January 4, 2017.
ContactMs. Elizabeth Appel, Director, Office of Regulatory Affairs and Collaborative Action, Office of the Assistant Secretary--Indian Affairs; telephone (202) 273-4680, [email protected]
FR Citation81 FR 87501 
CFR Citation25 CFR 15
43 CFR 30
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