[WSBAPT] FW: [elder-law-section] Federal Tax and Native American Decedent issue

[Tom Stuen]

Mr. Gustafson:  I ran your request by a retire long-time tribal attorney and got this response from his i-phone:

 

I will but not until I have a real computer to type on. The short answer is the trust land is not subject to state or federal estate tax -- or any other state or federal taxes for that matter.  The probate of the trust land will be in a BIA administrative proceeding unless the tribe has a federally approved probate code that provides for probate of trust lands. 

 

The non trust real estate can be probated in state court and must be in state court if located outside the reservation. Non trust land within reservation boundaries is still part of the reservation and can be probated in tribal court if the tribal code provides for it.  The BIA probate will not include non trust lands or other non trust assets. The BIA probate will occur automatically once the BIA learns of the death. No need to file a probate and probably no way to file anyway. Just inform the local BIA office of the death. 

 

                Retirees can, of course say anything.

 

Tom Stuen

 

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