[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR515.327] [Page 100] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 515_CUBAN ASSETS CONTROL REGULATIONS--Table of Contents Subpart C_General Definitions Sec. 515.327 Blocked estate of a decedent. The term blocked estate of a decedent shall mean any decedent's estate in which a designated national has an interest. A person shall be deemed to have an interest in a decedent's estate if he: (a) Was the decedent; (b) Is a personal representative; or (c) Is a creditor, heir, legatee, devisee, distributee, or beneficiary.