§ 115.500 When is an estate account established?
§ 115.501 How long will an estate account remain open?
§ 115.502 Who inherits the money in an IIM account when an account holder dies?
§ 115.503 May money in an IIM account be withdrawn after the death of an account holder but prior to the end of the probate proceedings?
§ 115.504 If you have a life estate interest in income-producing trust assets, how will you receive the income?

Terms Used In CFR > Title 25 > Chapter I > Subchapter G > Part 115 > Subpart D - Iim Accounts: Estate Accounts

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Decedent: A deceased person.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Oath: A promise to tell the truth.
  • Probate: Proving a will
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.