[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: 25CFR115.419] [Page 330] 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. 115.419 Who develops a minor's distribution plan? A social service provider will develop a minor's distribution plan for approval by the BIA after evaluating the needs of the minor in consultation with a custodial parent, a legal guardian, the person who has been recognized by the BIA as having control and custody of the minor, or emancipated minor. A minor's distribution plan may only provide for those expenditures outlined in part Sec. 115.417.