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American Indian Probate Reform Act of 2004 (AIPRA). Floyd H. Azure II Montana State University Extension Undergraduate Student Assistant Marsha A. Goetting Montana State University Extension Family Economics Specialist; Department of Agricultural Economics & Economics. - PowerPoint PPT Presentation
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American Indian Probate Reform Act of 2004(AIPRA)
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Floyd H. Azure II Montana State University Extension Undergraduate
Student Assistant
Marsha A. GoettingMontana State University Extension Family Economics
Specialist; Department of Agricultural Economics & Economics
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Purpose of AIPRA
•To Prevent Further Fractionation of Trust Lands.
•To Encourage Consolidation of Indian Land Ownership.
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AIPRA: Probate Sections•Effective for persons who pass away on or after June 20, 2006
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AIPRA•State law no longer applies to Trust Property when a person passes away without a will.
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14 Fact Sheets • Highlight• Describe• Illustrate
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Individual Indian Money Accounts
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Your (IIM) Account
• Fact Sheet #13
What happens What happens to your money to your money if you pass if you pass away without away without a will?a will?
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IIM Accounts• Money earned from
Leases
Timber/Land Sales
Grazing
Mineral Royalty Payments
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Do I have an IIM account?
•Office of the Special Trustee (OST) on each reservation•Ledger Report
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OST Phone Numbers
Blackfeet: 406-338-7518Fort Peck: 406-768-3288Fort Belknap: 406-353-2281
Fort Hall: 208-238-2310
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How to get my IIM Ledger?
•Toll Free1-888-678-6836
•Enrollment Number
•Last 4 numbers of SS#
•Date of Birth
•Mailing Address
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Trust Status•Indian spouse & Eligible Heirs– retain trust status of money in account
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Non-Indians•Secretary of Interior distributes IIM monies to them
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IIM Distribution •Depends on Family Situation– Single– Married
(no will)(no will)
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Example 1: Single•No spouse•No children•No grandchildren•No great grandchildren
–Parents are living
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Mother
1/2
Single Person
Father
1/2
Survivors: IIM to Parents equally
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IIM: $5,000Mother
$2,500Dad
$2,500
Single Person
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Mother
ALL
Single Person
Father
Survivor: One Parent
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Mother
$5,000
Single Person
Father
Survivor: IIM to One parent
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Example 2:• If no spouse, no
children, no grandchildren, no great grandchildren or no parents
–Brothers & sisters split IIM money
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Single person passed
away after Father & Mother
1/3 1/3 1/3
IIM equally to brothers & sisters
Father Mother
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Single person passed
away after Father & Mother
$1,000 $1,000$1,000
IIM Account: $3,000
Father Mother
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Example 3: Single Person
•No children•Parents deceased•Brothers & sisters
• Deceased & living
(no (no will)will)
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Brother
Niece
Sister
Nephew Nephew
Sister
Nephew
Brother
Nephew Nephew
Brother
2 living, 2 deceased(IIM no will)(IIM no will)Sisters passed
away before brother
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IIM Distribution
BachelorBrother
Niece
0
Sister
Nephew
0Nephew
0
Sister
Nephew
0
Brother
1/2
Nephew
0Nephew
0
Brother
1/2
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IIM Distribution
BachelorBrother
Niece
0
Sister
Nephew
0Nephew
0
Sister
Nephew
0
Brother
o
Nephew
0Nephew
0
Brother
All
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Example 4:
•Single– with children
(no will)(no will)
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Survivors : 3 kidsSingleParent PassedAway
Child Child Child
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IIM passes in equal shares
Parent PassedAway
1/3 1/3 1/3
(no will)(no will)
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Example 5:
•Single person– 3 living children– 6 living grandchildren
(no will)(no will)
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Equal shares to children
Parent
1/3 1/3 1/3
0 0 00 0 0Grandchildren
(no will)(no will)
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Example 6: IIM
•What if ?•a person (with 1 child) passes away before parents?
(no will)(no will)
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Parent
? ?
? ? ??0
? ?/ ? //
Person passedaway
before parent
Grandchildren
(no (no will)will)
IIM Distribution
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Right of Representation• Grandchildren receive the IIM share their parent would have received if he/she had lived(no will)(no will)
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IIM: Children & Grandchild inherit
Parent
1/3 1/3
1/3 0 00 0
Child passedaway
before parent
0Grandchildren
(no (no will)will)
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Example 7:•What if ?
• A son with 1 child• A daughter with 2 children passed away before parent?
(no will)(no will)
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Parent
1/3 1/3 1/3
1/3 1/6 01/6 0 0
Two children passed
away before parent
Grandchildren
(no (no will)will)
IIM Distribution
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Example 8:•What if ?
• A son with 1 child• A daughter with 3 children passed away before parent?
(no will)(no will)
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IIM Distribution
ParentPasses Away
o 1/3 o
1/3 0 1/90 1/9 1/9Grandchildren
Child passed
away before parent
Child passed
away before parent
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Example 9:•What if ?
•All children pass away before parents
• There are 6 living grandchildren
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Survivors : Grandchildren
ParentPasses Away
o o 1/3
1/3 1/6 1/91/6 1/9 1/9
All kids passed
away before parent
Grandchildren
(no will)(no will)
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Summary
•IIM Account Distribution– depends upon family situation for a single person
(no (no will)will)
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Family Situation• Married person
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Example 1: Married •Survivors
–Wife–No children
(no will)(no will)
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WifeAll
Husband
IIM Account
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HusbandWife
$2,000
$2,000 IIM
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Example 2: Married •Survivors –Wife–3 Children
(no will)(no will)
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Wife
TheirChild
TheirChild
TheirChild
Husband
IIM Account
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IIM Account-no will
•Surviving Spouse
•1/3
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IIM Account-no will• Children split remaining
•2/3
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Wife1/3
TheirChild2/9
TheirChild2/9
TheirChild2/9
Husband
IIM Accounts
Equally divide 2/3
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Wife1/3
$3,000
TheirChild
$2,000
TheirChild
$2,000
TheirChild
$2,000
Husband
IIM $9,000
Equally divide 2/3 = $6,000
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Example 3: Married •Survivors
–Wife–2 living children–1 deceased child with children
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Wife1/3
$3,000
TheirChild
$2,000
TheirChild
$2,000
TheirChild
$2,000
Husband $9,000
Equally divide 2/3 = $6,000
Grand Child
$1,000
Grand Child
$1,000
Grand Child
0
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Summary
•Surviving Spouse –All if no children
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Summary•Surviving Spouse –1/3
•Children –2/3
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More Information •Fact Sheet #13
What What happens to happens to your IIM your IIM money if you money if you pass away pass away without a without a will?will?
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American Indian Probate Reform Act of 2004(AIPRA)