[Code of Federal Regulations] [Title 25, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 25CFR115.401] [Page 327] TITLE 25--INDIANS CHAPTER I--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR PART 115--TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS--Table of Contents Subpart C--IIM Accounts: Minors Sec. 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.