Blocked Estate of a Decedent Law and Legal Definition
According to 31 CFR 500.327 [Title 31 -- Money and Finance: Treasury; Subtitle B -- Regulations Relating to Money and Finance; Chapter V -- Office of Foreign Assets Control, Department of the Treasury; Part 500 -- Foreign Assets Control Regulations; Subpart C -- General Definitions] 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.”
