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25 CFR § 115.401 - What is a minor's supervised account?

---
identifier: "/us/cfr/t25/s115.401"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 115.401 - What is a minor's supervised account?"
title_number: 25
title_name: "Indians"
section_number: "115.401"
section_name: "What is a minor's supervised account?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "G"
subchapter_name: "FINANCIAL ACTIVITIES"
part_number: "115"
part_name: "TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "R.S. 441, as amended, R.S. 463, R.S. 465; 5 U.S.C. 301; 25 U.S.C. 2; 25 U.S.C. 9; 43 U.S.C. 1457; 25 U.S.C. 4001; 25 U.S.C. 161(a); 25 U.S.C. 162a; 25 U.S.C. 164; Pub. L. 87-283; Pub. L. 97-100; Pub. L. 97-257; Pub. L. 103-412; Pub. L. 97-458; 44 U.S.C. 3101"
regulatory_source: "66 FR 7094, Jan. 22, 2001, unless otherwise noted."
cfr_part: "115"
---

# 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.