Polson
June 7, 2012
1

• Montana State University
Extension Family Economics
Specialist
• Department of Agricultural
Economics & Economics
2

Special Request from
Nori & Planning
Committee
• Don’t be boring
• Don’t put people to sleep zzzzzzzz
• Don’t be a dud!!!!
3

Marsha’s Version of
4

Using Response Clicker
• Is already ON
• Don’t press these buttons
– Menu
– Enter
– Go to
– Clear
5

Test Your Clicker
Press 3/C
Not Accepting
Answers
• 1/A
• 2/B
• 3/C
• 4/D
6

Screen shows your answer
• 1/A
• 2/B
• 3/C
• 4/D
Your Answer
1/A
7

Practice: At this point in time are you?
1.
Married
2.
Single
3.
Divorced
4.
Separated
5.
Widowed
8

Must respond before end of time
9

Practice: Number of
Years Lived in Montana
1.
0 - 9
2.
10 - 19
3.
20 - 29
4.
30 - 39
5.
40 - 49
6.
50 & over
0% 0% 0%
5
Countdown
0% 0% 0%
0 - 9 10 - 19 20 - 29 30 - 39 40 - 49
10 over

What if I entered wrong answer? Last response counts
• 1/A
• 2/B
Your Answer
4D
• 3/C
• 4/D
11

Practice: Number of Years
Lived in Montana
1.
0 - 9
2.
10 - 19
3.
20 - 29
4.
30 - 39
5.
40 - 49
6.
50 & over
5
Countdown
0% 0% 0% 0% 0% 0%
0 - 9 10 - 19 20 - 29 30 - 39 40 - 49
12 over

Yes No Questions
• Do not use these keys:
• “Yes” or
• “No”
13

Yes or No Questions
•
•
•
14

Do you own land off the reservation?
50% 50%
1.
2.
No
15
8
Countdow n
Yes

• To Prevent Further
Fractionation of Trust
Lands
• To Encourage
Consolidation of
Indian Land
Ownership
16

 Each owner has an
undivided interest in the entire parcel
 Increasing number of owners with each passing generation
17


6 generation family
18

19

Original
Allottee
1/3
1/3
1/3
20

Original
Allottee
1/3 1/3
1/3
1/9
1/9
1/9
21

Original
Allottee
1/3 1/3 1/3
1/9 1/9 1/9
1/36 1/36 1/36 1/36
22

Original
Allottee
1/3 1/3 1/3
1/9 1/9 1/9
1/36 1/36 1/36 1/36
1/144 1/144 1/144 1/144
23

Original
Allottee
1/3 1/3 1/3
1/9 1/9 1/9
1/36 1/36 1/36 1/36
1/144 1/144 1/144 1/144
?
?
?
24

th
144 3 432
25

Original
Allottee
1/3 1/3 1/3
1/9 1/9 1/9
1/36 1/36 1/36 1/36
1/144 1/144 1/144 1/144
1/432 1/432 1/432
26

• Example
 Lease
Dollar
Amounts
27

•
28

$1,002
Annual Income
$334 $334 $334
29

$1,002
Annual Income
$334 $334 $334
$111.33
$111.33
$111.33
30

4th Generation
$1,002
Annual Income
$334 $334 $334
$111.33
$111.33
$111.33
$27.83
$27.83
$27.83
$27.83
31

5th Generation
$1,002
Annual Income
$334 $334 $334
$111.33
$111.33
$111.33
$27.83
$27.83
$27.83 $27.83
$6.96 $6.96
$6.96
$6.96
32

6th Generation
$1,002
Annual Income
$334 $334 $334
$111.33
$111.33
$111.33
$27.83
$27.83
$27.83
$27.83
$6.96
$6.96
$6.96
$6.96
$2.32
$2.32
$2.32
33

AIPRA controls
Trust Property
•
•
Trust Lands
 Throughout the United
States (except Alaska)
IIM Accounts
 (Individual Indian Money
Accounts)
34

• Effective for persons who pass away on or after
June 20, 2006
35

Fact Sheet #3
How is Reservation Land
Owned by Individuals?
• Trust Status?
• Fee Status?
36

What is the status of your real property on the reservation?
1.
Trust
2.
Fee simple
3.
Own both types
4.
Don’t know
37

• Land passes according to law of state where land is located
38

• For fee land & financial accounts:
–
Montana Intestacy
Statutes apply if you pass away without a will
39

Personal Property
• AIPRA does not affect:
 Checking Accounts
 Saving Accounts
 Vehicles
Montana law
Controls these
40

Fact Sheet #5
• Who can Inherit
Your Trust Land
& Retain Trust
Status?
41

AIPRA Requirement
• Interests must pass to:

42

Eligible heirs
(Defined under AIPRA)
• Children
• Grandchildren
• Great grandchildren
• Brothers & sisters
• Half brothers & sisters by blood
• Parents
43

AIPRA distribution among eligible heirs:
• Depends on percentage of undivided interest owned by the person who passed away
44


 5% or more?
 Less than 5%?
45

• Your Individual
Trust Interest
(ITI) Report:
How to read it
46

Where do I get my
ITI Report?
• BIA Office
 Realty
Department
 Flathead
 503-231-6702
47

Where do I get my ITI
Report?
• Northwest Regional
Office
 BIA
 911 Northeast 11 th
Avenue
 Portland, Oregon
 503-231-6702
48

Important fact on ITI
Report:
• Amount of undivided interest owned in each parcel
49

ITI Report AGGREGATE
DECIMAL
• Right hand side
Aggregate decimal
• Decimal to 10 places
– .0173611111
50

Because AIPRA uses percent
• Convert decimal to % by moving
2 places to the right
.0173611111
= 1.7%
51

Example: ITI Report
• .0173661111 = 1.7% Ft Peck
• .156250000 = 15.6% Flathead
• .0078125000 = 0.8% Blackfeet
• .114583333 = 11.5% Ft Peck
• .0078125000 = 0.8% Flathead
• .0260416667 = 2.6% Ft Hall
52

Use ITI Report to determine % of ownership
• 5% interest or more?
• Less than 5% interest?
53

Fact Sheet #7

If your undivided interest in each allotment is: less than 5%

What Happens If You Pass
Away Without Writing a
Will?
54

Single Heir Rule
• Undivided interest of less than 5%
 passes to one person in following order…..
55

Single Heir Rule
(less than 5% & no will)
•
:
 Oldest surviving eligible child
56

Single Heir Rule
(less than 5% & no will)
• If no surviving eligible child
 Oldest surviving eligible grandchild
57

Single Heir Rule
(less than 5% & no will)
• If no surviving eligible grandchild
 Oldest surviving eligible greatgrandchild
58

Single Heir Rule
(less than 5% & no will)
• If no surviving eligible child, grandchild or great grandchild

59

Single Heir Rule
(less than 5% & no will)
• If tribe does not have jurisdiction

60

Summary Priority
(less than 5% & no will)
1.
Oldest Surviving Eligible
Child
2.
Oldest Surviving
Grandchild
3.
Oldest Surviving great
Grandchild
4.
Tribe with jurisdiction
5.
Co-Owner
61

Example: Single person
• Single defined?
• Never married
• Widowed
• Divorced
(less than 5% & no will)
62

• Sara has no written will
 No living parents
 No Spouse
 No Children
 No Grandchildren
 No Great Grandchildren
63

 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall
(Each is less than 5%)
64

Who receives the interests in the land because Sara has no written will?
1.
State of MT
2.
Tribe with jurisdiction
3.
State where land located
4.
Federal government
65

Single Heir Rule
(no will)
• Undivided interest of less than 5% passes to:
 Tribe with jurisdiction on each reservation
66

Tribe on each reservation inherits
 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall
Because each is less than 5%
67

Example 2:
Single, no spouse
•
(less than 5% & no will)
68

Children defined
(AIPRA)
•
•
69

Example 2: Dad passes away with 2 kids
Child
Age 19
Child
Age 29
(less than 5% & no will)
70

Dad’s ITI Report
 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall
(Each is less than 5%)
71

Who receives the interests when Dad has no written will?
1.
State of
Montana
2.
Tribe where land located
3.
Oldest Child
4.
Federal government
72

Single Heir Rule
• All interests pass to oldest surviving eligible child
(Because less than 5% & no will)
73

Child age 29 receives
Child
Age 19
(less than 5%
& no will)
Child
Age 29
74

Passes to Oldest Child – Age 29
.
017366111 = 1.7% Ft Peck
.015625000 = 1.6% Flathead
.007812500 = 0.8% Blackfeet
.011458333 = 1.1% Ft Peck
.007812500 = 0.8% Flathead
.026041666 = 2.6% Ft Hall
(Receives interests on each reservation with less than 5%)
75

Married--AIPRA
• Also includes
• Separated
• Legal separation
• Common law not recognized under
AIPRA
76

Example 3: Married
(less than 5% & no will)
• Husband passes away
• Survivor ( Wife)
 Who is not living on any of the parcels
 No Children
77

Husband’s ITI Report
 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall
(Each is less than 5%)
78

Who receives the interest no written will?
1.
Federal government
2.
Tribe
3.
Spouse
4.
State where land located
79

Single Heir Rule
(less than 5% & no will)
• There is no surviving eligible:
 child, or
 grandchild, or
 great-grandchild
80

Example 3: Wife not living on parcel
•
81

Example 3: Wife not living on parcel
• Spouse receives of the interests.
none
 Why????
 Husband owned less than 5% interests
82

Passes to Tribe where interest is located
 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall
(Each interest is less than
5%)
83

Example 4:
(less than 5% & no will)
• Survivors:
 Husband
 Not living on the parcel
 3 Children
84

Example 4: (less than 5% & no will)
Survivors: Husband & Children
Wife Husband
Child
Age 18
Child
Age 22
Child
Age 24
85

Mom’s ITI Report
 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall

Who receives the interest no written will?
1.
State of MT
2.
Tribe
3.
Oldest
Surviving
Child
4.
Oldest
Grandchild
87

Single Heir Rule (no will)
• Interests of less than 5%
 pass to oldest surviving eligible child
88

Survivors: Husband &
Children (less than 5% & no will)
Wife
Husband
0
Child
Age 18
0
Child
Age 22
0
Child
Age 24
All
89

24 year old receives all
 .0173661111 = 1.7% Ft Peck
 .0156250000 = 1.6% Flathead
 .0078125000 = 0.8% Blackfeet
 .0114583333 = 1.1% Ft Peck
 .0078125000 = 0.8% Flathead
 .0260416667 = 2.6% Ft Hall

Example 5: (less than 5% & no will)
• Survivors
 Wife
• living on one of the parcels
 3 Children
91

Spouse lives on parcel
.
017366111 = 1.7% Flathead
.015625000 = 1.6% Ft Belknap
.007812500 = 0.8% Blackfeet
.011458333 = 1.1% Ft Peck
.007812500 = 0.8% Standing
.026041666 = 2.6% Ft Peck
(less than 5% & no will)
92

Children & Spouse
Husband
Wife
Lives on
Flathead parcel
Child
Age 18
Child
Age 22
Child
Age 24
93

Who receives the interest no will? (less than 5% & no will)
1.
State of
MT
2.
Tribe
3.
Wife
4.
Oldest
Child
94

Exception: Single Heir Rule
• If spouse living on parcel:
 He/she receives life
estate on that parcel, including the family home
(less than 5% & no will)
95

Life Estate
(less than 5% & no will)
• Allows life tenant to have possession of property during his/her lifetime
– But not ownership of property
96

Single Heir Rule: No will
• After death of Mom oldest child (remainderman) receives :
 Remainder interest
 home
 land
97

Remainderman
• Person entitled to property after the life tenant has passed away
98

Oldest Child
Spouse – life estate
 .017366111 = 1.7% Flathead
.015625000 = 1.6% Ft Belknap
.007812500 = 0.8% Blackfeet
.011458333 = 1.1% Ft Peck
.007812500 = 0.8% Flathead
.026041666 = 2.6% Ft Hall
(less than 5% & no will)
99

Trust Land
(less than 5%& no will)
Husband
Wife
Life Estate
Child
Age 18
0
Child
Age 22
0
Child
Age 24 parcels with less than 5%
100

Spouse passes away
(less than 5% & no will)
Husband
Wife
Child
0
Child
0
Oldest
Child
Age 24
101

Oldest Child Receives remainder interest
.
017366111 = 1.7% Flathead
.015625000 = 1.6% Ft Belknap
.007812500 = 0.8% Blackfeet
.011458333 = 1.1% Ft Peck
.007812500 = 0.8% Flathead
.026041666 = 2.6% Ft Hall
(less than 5% & no will)
102

Upon Mother’s passing oldest child receives:
• Remainder interest
– 1.7% parcel Flathead
• Includes family home
(less than 5% & no will)
103

Summary: Less than 5%
(no will)
• Single Heir Rule:
 Less than 5% interests pass to oldest child
 Exception
 spouse living on parcel receives life estate
104

More information:
•
 Your Undivided
Interest of less than
5%:
 What Happens If You
Pass Away Without a
Written Will ?
105

Fact Sheet #6
Your Undivided
Interest:
What Happens If You
Pass Away Without a
Written Will?
106

To find out how much interest you own:
•
Check your
Individual Trust
Interest Report
(ITI Report)
107

ITI report…Which one is
5% or more??
1.
.0173661111
2.
.1056250000
3.
.0078125000
4.
.0114583333
5.
.0478125000
6.
.0260416667
0% 0% 0% 0% 0% 0%
108
6
Countdow n

ITI report which is 5% or more??
.0173661111 on Ft Peck
.
1056250000 on Flathead = 10.5%
.0078125000 on Blackfeet
.0114583333 on Ft Peck
.0478125000 on Flathead
.0260416667 on Ft Hall
109

AIPRA distribution with 5% or more depends on:
•
•
110

Family Situations


(5% & more, no will)
111

Example 1:
Single Person
• No Children
• Parents are Living
(5% or more, no will)
112

5% or more on ITI
.0173661111 = 1.7% Ft Peck
.
1056250000 = 10.0% Flathead
.
5078125000 = 50.0% Blackfeet
.0114583333 = 1.1% Ft Peck
.
0878125000 = 8.0% Flathead
.0260416667 = 2.6% Ft Hall
113

Both parents alive
Mother Father
Single
Person
Passed Away
(5% or more, no will)
114

Parents inherit equally
Mother
1/2
Father
1/2
Single
Person
Passed Away
(5% or more, no will)
115

Example 2:
Single Person
• No children
• Mother is only living parent
(5% or more, no will)
116

5% or more on ITI
.0173661111 = 1.7% Ft Peck
.
1056250000 = 10.0% Flathead
.
5078125000 = 50.0% Blackfeet
.0114583333 = 1.1% Ft Peck
.
0878125000 = 8.0% Flathead
.0260416667 = 2.6% Ft Hall
117

Mother is the Survivor
Mother
Father
Deceased
Single
Person
Passed Away
(5% or more, no will)
118

Mother receives all
Mother
Father
Deceased
Single
Person
Passed Away
(5% or more, no will)
119

Example :
Single Person
• No children
• Parents are alive
• 3 living sisters
(5% or more, no will)
120

Survivors: 3 sisters
Father Mother
Single person passed away after
Father & Mother
(5% or more, no will)
121

Who receives interests when they are 5% or more if a single person dies without a will?
1.
Mother & Dad equally
2.
Sisters equally
3.
1/5 each
(mother, dad, three sisters)
122

Priority parents
Father
1/2
Mother
1/2
Single person passed away after
Father & Mother
Sis
0
Sis
0
(5% or more, no will)
Sis
0
123

Example 3:
Single Person
(5% or more, no will)
• No children
• Parents are deceased
• 3 living sisters
124

Survivors: 3 sisters
Father Mother
Single person passed away after
Father & Mother
(5% or more, no will)
125

Single Person
(5% or more, no will)
If parents are deceased, undivided interest passes equally to:
• Brothers & Sisters
126

Equal Amounts to
Sisters
Father Mother
Single person passed away after
Father & Mother
(5% or more, no will)
127

Example 4:
Single Person
• No children
• Parents are deceased
• 2 sisters are deceased
• 2 brothers are living
(5% or more, no will)
128

Two Brothers Survive
Sisters passed away before brother
Brother
Died 2012
Sister
Died 1995
Sister
Died 1982
Brother
A
Brother
B
Niece Nephew Nephew Nephew Nephew Nephew
(5% or more & no will)
129

Who receives interests of 5% or more no will?
1.
Brothers equally
1/2
2.
Niece & nephews equally
1/6 each
3.
Brothers, niece
& nephews equally 1/8 each
4.
Tribe
130

Equally to Living Brothers
Brother
Died 2012
Sister
Died 1995
Sister
Died 1982
Brother
1/2
Brother
1/2
Niece
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
(5% or more & no will)
131

Example 5:
Single Person
• No children
• Parents are deceased
• 2 sisters & 1 brother are deceased
• 1 brother is living
(5% or more, no will)
132

Example 5:
Single Person
Bachelor
Brother
Died 2012
Sister
Died 1995
Sister
Died 1982
Brother r
Died 1980
Brother
Niece Nephew Nephew Nephew Nephew Nephew
(5% or more & no will)
133

Who receives of 5% or more interests no will?
1.
Living Brother all
2.
Niece & nephews equally 1/6 each
3.
Living brother, niece & nephew equally 1/7 each
4.
Tribe
134

Living brother receives all
Bachelor
Brother
Died 2012
Sister
Died 1995
Sister
Died 1982
Brother
Died 1980
Brother
ALL
Niece
0
Nephew
0
Nephew
0
Nephew
0
Nephew
(5% or more & no will)
0
Nephew
0
135

Example 6:
(5% or more, no will)
• No children
• Parents are deceased
• All sisters & brothers deceased
• Survived by niece & nephews
136

Nieces & Nephews
Do NOT Inherit
Bachelor
Brother
Died 2012
Sister
Died 1995
Sister
Died 1982
Brother
Died 1980
Brother
Died 1971
Niece Nephew Nephew Nephew
(5% or more no will)
Nephew Nephew
137

Who receives interests of 5% or more no will?
33% 33% 33% 1.
Niece & nephews equally 1/6 each
2.
Tribe
3.
Federal government
Niece & nephew...
Tribe
138
6
Federal govern...
n

Nieces & Nephews
Do NOT Inherit
Bachelor
Brother
Died 2012
Sister
Died 1995
Sister
Died 1982
Brother
Died 1980
Brother
Died 1971
Niece
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
(5% or more no will)
139

• If no surviving eligible:
 Parent, or
 Brothers or Sisters
• Land passes to
• Tribe where interest in parcel is located
(5% or more, no will) 140

•
 With Children
(5% & more, no will)
141

Survivors : 3 children
(5% & more, no will)
Single
Parent
Passed
Away
Child Child Child
142

Who receives interests of
5% or more with no will?
25% 25% 25% 25%
1.
Children equally 1/3 each
2.
Tribe
3.
State of MT
4.
Federal
Government
Children equal...
Tribe State of MT
6
143
Federal
Govern...
n

Children Share Equally
(5% & more, no will)
Parent
Passed
Away
1/3 1/3 1/3
144

Example 8:
(5% & more, no will)
• Single person:
 3 living children
 6 living grandchildren
145

Survivors Children &
Grandchildren
Parent
(5% & more, no will)
Child Child Child
Grand child
Grand child
Grand child
Grand child
Grandchildren
Grand child
Grand child
146

Who receives interests of
5% or more no written will?
25% 25% 25% 25%
1.
Children equally
1/3 each
2.
Grandchildren equally 1/6 each
3.
Children & grandchildren equally 1/9 each
4.
Tribe
Children equal...
Grandchildren ...
Children & gra...
147
6
Countdow n

Children Share Equally
Parent
(5% & more, no will)
1/3 1/3 1/3
0 0 0 0
Grandchildren
0 0
148

Example 9:
(5% or more, no will)
• What if ?
• 1 deceased child who is survived by a child
• 2 living children who have children
149

Child passed away before parent
What does grandchild receive, if any?
Parent
(5% & more, no will)
Son Son
Daughter
Grand
Child
Grand
Child
Grand
Child
Grand
Child
Grandchildren
Grand
Child
Grand
Child
150

What share does grandchild receive, if any, if parent owned 5% or more and no will ?
25% 25% 25% 25%
1.
None
2.
1/3
3.
1/8
4.
1/6
None 1/3 1/8
151
6
1/6 n

(5% & more, no will)
 Right of
Representation
• Grandchildren have a right to inherit what their parent would have received if he/she had lived
152

Child passed away before parent
Grandchild inherits by right of representation
Parent
(5% & more, no will) o
1/3 0
1/3
0 0
Grandchildren
1/3
0 0
153

• What if ?
 a deceased son who is survived by 1 child
 a deceased daughter who is survived by 2 children
(5% or more, no will)
154

Son Son
Survivors: 1 Child
& 6 Grandchildren
(5% & more, no will)
155

What will grandchild with blue lighting bolt receive, if anything, if grandparent owned 5% more more?
1.
Nothing
2.
1/3
3.
1/6
4.
1/7
0% 0% 0% 0%
156
6
1/7 n
Nothing 1/3 1/6

Right of Representation
• Grandchildren receive the share their parent would have received if he/she had lived.
(5% & more, no will)
157

Two children passed away before parent
Son Son
Survivors: 1 Child
& 6 Grandchildren
Parent
(5% & more, no will)
1/3
1/3 1/6 1/6 0
Grandchildren
0 0
158

• What if?
 a deceased son who is survived by 1 child
 a deceased daughter who is survived by 3 children
(5% or more, no will)
159

Survivors: Child &
Grandchildren
Parent
Passes
Away
(5% & more, no will)
Son
?
?
?
Daughter
? ?
Grandchildren
? ?
160

Right of Representation
• Grandchildren receive the share their parent would have received if he/she had lived.
(5% & more, no will)
161

Survivors: Child &
Grandchildren
(5% & more, no will)
Parent
Passes
Away
Son
1/3
Daughter
1/3 0 0 1/9 1/9 1/9
Grandchildren
162

Example 12:
• What if?
• All children passed away before their parents & grandchildren are living?
(5% or more, no will)
163

Survivors:
Grandchildren
(5% & more, no will)
Parent
Passes
Away
All children passed away before parent
Son
Grand
Child
A
Grand
Child
B
Son
Daughter
Grand
Child
C
Grand
Child
D
Grandchildren
Grand
Child
E
Grand
Child
F
164

What share, if any, will grandchild
D receive if grandchildren are only survivors & Grandparent owned
5% or more?
20% 20% 20% 20% 20%
1.
1/9
2.
1/3
3.
1/6
4.
None, passes to
Tribe
5.
None, passes to federal gov’t
1/9 1/3 1/6 None, passes t...
6
165
None, passes t...
n

Survivors:
Grandchildren
(5% & more, no will)
Parent
Passes
Away
All children passed away before parent
Son Son
Daughter
1/3 1/6 1/6
Grandchildren
1/9 1/9 1/9
166

Example 13:
• What if?
• survivors are children, grandchildren & great grandchildren?
(5% or more, no will)
167

Child passed away before parent
Daughter
Grandchild
0
1/2
0
John’s
Great-grandchild
John
0 1/6
Child passed away before parent
Son
John’s
Grandchildren
1/6 1/6
168

169

Example 1:
Married
(5% or more, no will)
• No children
• Parents are alive
170

ITI Report Ownership
• .0173661111 = 1.7% Ft Peck
• .1056250000 = 10.0% Ft Belknap
• .5078125000 = 50.0% Blackfeet
• .0114583333 = 1.1% Ft Peck
• .0878125000 = 8.0% Standing R
• .0260416667 = 2.6% Ft Hall
(5% or more, no will)
171

Husband dies; Wife
Has Priority
(5% & more, no will)
Father Mother
Husband
Wife receives life estate
172

Wife dies; Husband has priority
(5% & more, no will)
Father Mother
Husband receives life estate
Wife
173

Example 2: Married
• Husband passes away
 Wife living
 3 living children
(5% or more, no will)
174

(5% or more, no will)
Husband Wife
Their
Child
Their
Child
Their
Child
175

ITI Report Ownership
.0173661111 = 1.7% Ft Peck
.1056250000 = 10.0% Ft Belknap
.5078125000 = 50.0% Blackfeet
.0114583333 = 1.1% Ft Peck
.0878125000 = 8.0% Standing R
.0260416667 = 2.6% Ft Hall
(5% or more, no will)
176

Wife – Life Estate
Husband
Wife
Life Estate
Their
Child
Their
Child
Their
Child
(5% or more, no will)
177

Married – no will
5% or more interest
•
Trust property passes to surviving spouse as a life estate without regard to waste.
178

• Without regard to waste:
 Life tenant can do anything to land while the he/she is alive
179

Life Estate for
Surviving Spouse
• Any income from trust lands during his/her lifetime
180

Life estate income
• Spouse receives
 Lease
 Royalties
 Mineral income
 Rent
181

Passing of Spouse
• Property held in life estate for wife
(mother) passes to the remaindermen
 Children
182

Trust Property
(5% or more, no will)
Husband
Wife
Life Estate
Remainder Interest
Their
Child
Their
Child
Their
Child
183

Remainderman - children
Aggregate Decimal
.1073661111
.0056250000
.5000000000
.2324583333
.1478125000
.0090416667
Percent
= 10.7 %
= 0.6%
= 50.0 %
= 23.2 %
= 14.7 %
= 0.9 %
184

Remainder Interests
Parent
(5% & more, no will)
1/3 1/3 1/3
0 0 0 0
Grandchildren
0 0
185

Legal Term
(5% & more, no will)
• Grandchildren inherit remainder interests by
 Right of Representation
186

Child passed away before parent
Remainder Interests
(5% & more, no will)
Parent
Son
1/3
0
1/3 1/3
0 0
Grandchildren
0 0
187

Two children passed away before parent
Remainder
Interests
(5% & more, no will)
Parent
1/3 1/3
1/3 1/6 1/6
Grandchildren
0
1/3
0 0
188

Remainder Interests
(5% & more, no will)
Parent
Passes
Away
Son
1/3
Daughter
1/3 0 0 1/9 1/9 1/9
Grandchildren
189

• Retaining & receiving trust land depends on:
 Eligible heirs
 % interest owned
 Family situation
 Whether a will is written
190

191

• Provides you with the ability to control where your undivided interests in trust lands & IIM money goes
192

At what age can I write a will?
193

Does a will have to be written?
•
– Includes
• Typed
• Computer software
194

Does my will have to be witnessed?
• Federal law--YES
• Two witnesses
– Neither “should” be a beneficiary in the will
195

HOLOGRAPHIC
WILL—AIPRA rules
 Signature & provisions in handwriting of the will maker
 2 witnesses
196

•
• Also stores wills
197

• Special Rule
– if undivided interests are left to more than
1 person in a written will
198

AIPRA presumption
•
– Joint tenancy with right of survivorship
199

JOINT TENANCY
•
– survivors take all
200

• Mary wills her land to her 3 children equally
201

AIPRA assumes joint tenancy among children
Parent
Passed
Away
JT JT JT
202

Later one child passes away
Parent
Passed
Away
JT JT JT
203

Second child passes away
Parent
Passed
Away
JT JT
Solely owned
204

Where to keep your will?
• Safe Place
– CSKT offers will storage
205

•
Can be changed during lifetime as long as you are competent
206

• Marriage
• Remarriage
• Divorce
• Birth of child
• Adoption of child
• Passing of heir (con’d)
207

Review Will (cont’d)
• Move to another reservation
• Acquire additional property
208

• Tribal Adoption
Laws
– treated as child of will maker’s, not biological parents’ child
209

Pretermitted Child
(omitted)
• If not mentioned in will
• May be able to inherit same share that he/she would have received without a will
210

•
– Former spouse does not receive property mentioned in will
211

•
– Separation is not equivalent to divorce
– Still married even if separated for a long time
212

• Affidavit
– Will maker & witnesses sign & acknowledge they were witnessing the signing of will before notary
213

•
– Also signs & dates the will
– Use his/her official seal on the will
214

Residuary Clause
•
– Person to receive any part that may be left after rest of will clauses are carried out
215

• Have residuary clause
• Be sure to date & sign signature
• Signatures of 2 witnesses are required
216

More Information
• Fact Sheet #9
217

218

(AIPRA)
219

Your (IIM) Account
What happens to your IIM money if you pass away without a will?
• Fact Sheet #13
220

• Money earned from
 Leases
 Timber/Land Sales
 Grazing
 Mineral Royalty Payments
221

Do I have an IIM account?
• CSKT Technicians for
IIM accounts
• Debbie Caye
• Dani Bisson
• 406-675-2700
• Exts 1015, 1319
222

How to get my IIM
Ledger?
• Toll Free
1-888-678-6836
• Enrollment Number
• Last 4 numbers of
SS#
• Date of Birth
• Mailing Address
223

• Indian spouse & eligible heirs
– retain trust status of money in account
224

• Secretary of
Interior distributes
IIM monies directly to them
225

(no will)
• Depends on
Family Situation
– Single
– Married
226

Example 1: Single
• No spouse
• No children
• No grandchildren
• No great grandchildren
– Parents are living
227

Survivors: Parents
Mother
1/2
Father
1/2
Single
Person
228

IIM account: $5,000
Mother
$2,500
Dad
$2,500
229

Survivor: One Parent
Mother
ALL Father
Single
Person
230

Survivor: One parent
Mother
$5,000 Father
Single
Person
231

Example 2:
• If no spouse, no children, no grandchildren, no great grandchildren or no parents
– Brothers & sisters split IIM money
232

IIM equally to brothers & sisters
Father Mother
Single person passed away after
Father & Mother
1/3 1/3 1/3
233

IIM Account: $3,000
Father Mother
Single person passed away after
Father & Mother
$1,000 $1 , 000 $1,000
234

Example 3:
Single Person
(no will)
• No children
• Parents deceased
• Brothers & sisters
• Deceased & living
235

2 living, 2 deceased
Sisters passed away before brother
(no will)
Brother Sister Sister Brother Brother
236

IIM Distribution
Bachelor
Brother
Sister Sister Brother
1/2
Brother
1/2
Niece
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
237

IIM Distribution
Brother Sister Sister Brother
$1,500
Brother
$1,500
Niece
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
238

IIM Distribution
Brother Sister Sister Brother
$1,500
Brother
$3,000
Niece
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
Nephew
0
239

Example 4:
(no will)
•
–
240

Single
Parent
Passed
Away
Child Child Child
241

IIM passes in equal shares
(no will)
Parent
Passed
Away
1/3 1/3 1/3
242

$3,000 in IIM account passes in equal shares
(no will)
Parent
Passed
Away
$1,000 $1,000 $1,000
243

Example 5:
(no will)
• Single person
– 3 living children
– 6 living grandchildren
244

Equal shares to children
(no will)
Parent
1/3 1/3 1/3
0 0 0 0
Grandchildren
0 0
245

Equal shares to children
(no will)
Parent
$1,000 $1,000 $1,000
0 0 0 0
Grandchildren
0 0
246

(no will)
• What if ?
• a person (with 1 child) passes away before parents?
247

Person passed away before parent
Son ?
Parent
IIM
Distribution
(no will)
?
?
?
?
?
?
?
/ ? //
248

Right of
Representation
(no will)
• Grandchildren receive the IIM share their parent would have received if he/she had lived
249

Child passed away before parent
Son 1/3
IIM: Children &
Grandchild inherit
(no will)
Parent
1/3
1/3 0 0 0
Grandchildren
0 0
250

(no will)
• What if ?
• A son with 1 child
• A daughter with 2 children passed away before parent?
251

Two children passed away before parent
Son Son
IIM Distribution
(no will)
Parent
1/3
1/3 1/6 1/6 0 0 0
Grandchildren
252

(no will)
• What if ?
• A son with 1 child
• A daughter with 3 children passed away before parent?
253

IIM Distribution
Child passed away before parent
Parent
Passes
Away
Child passed away before parent
Son 1/3
Daughter
1/3 0 0 1/9 1/9 1/9
Grandchildren
254

• What if ?
• All children pass away before parents
• There are 6 living grandchildren
255

Survivors :
Grandchildren
(no will) Parent
Passes
Away
Son Son
All kids passed away before parent
Daughter
1/3 1/6 1/6 1/9 1/9 1/9
256 Grandchildren

(no will)
• IIM Account
Distribution
– depends upon family situation for a single person
257

Family Situation
•
258

Example 1:
Married
• Survivors
– Wife
– No children
(no will)
259

Husband
Wife
All
260

Husband
Wife
$2,000
261

Example 2: Married
(no will)
• Survivors
– Wife
– 3 Children
262

Their
Child
Their
Child
Their
Child
263

Who receives the money in IIM account?
1.
All to wife
2.
All to children
3.
½ to wife, ½ divided among children
4.
1/3 to wife, 2/3 divided among children
0%
All to wife
0%
All to childre...
0%
½ to wife, ½ d...
0%
8
1/3 to wife,
2...
264
Countdow n

no will
•
•
265

• Children split remaining
•
266

Husband
Wife
1/3
Equally divide 2/3
Their
Child
2/9
Their
Child
2/9
Their
Child
2/9
267

Husband
Wife
1/3
$3,000
Equally divide 2/3 = $6,000
Their
Child
$2,000
Their
Child
$2,000
Their
Child
$2,000
268

Example 3: Married
• Survivors
– Wife
– 2 living children
– 1 deceased child with children
269

Husband
$9,000
Wife
1/3
$3,000
Equally divide 2/3 = $6,000
Grand
Child
$1,000
Their
Child
$2,000
Grand
Child
$1,000
Their
Child
$2,000
Their
Child
$2,000
Grand
Child
0
270

•
– All if no children
271

• If there are biological children
– Surviving Spouse
– 1/3
• Children
– 2/3
272

More Information
What happens to your IIM money if you pass away without a will?
• Fact Sheet #13
273