IEIM401840 - Financial Accounts: Excluded Accounts: Estate Accounts
Financial Accounts: Excluded Accounts: Estate Accounts
An account that is held solely by the estate of a deceased person will not be a financial account where the Financial Institution that maintains the account is in possession of a formal notification of the Account Holder바카라 사이트™s death. The formal notification would include a copy of the deceased바카라 사이트™s death certificate, a copy of the coroner바카라 사이트™s interim certificate or a copy of the deceased바카라 사이트™s will. The account must be treated as having the same status as prior to the Account Holder바카라 사이트™s death until such documentation has been provided.
Once the documentation has been provided the account is not reportable in the year of the Account Holder바카라 사이트™s death or any subsequent year.