CFR > Title 25 - Indians > CHAPTER I—BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR > SUBCHAPTER G—FINANCIAL ACTIVITIES (parts 101 to 143) > PART 115—TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS > SUBPART C—IIM Accounts: Minors (§115.400 to §115.431) > 115.401—What is a minor's supervised account?

115.401—What is a minor's supervised account?

A minor's supervised account is a restricted IIM account from which all disbursements must be made pursuant to a distribution plan approved by the BIA that is established for:
(a) A minor, or
(b) An emancipated minor.