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                            Bureau of Trust Funds Administration
                            Understanding your IIM Statement


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  Understanding your IIM Statement

Every Individual Indian Money (IIM) account holder should receive a quarterly statement detailing their account transactions and the composition of their trust assets. If you don’t receive your quarterly statement, please contact us to verify your contact information.
Account Number
Your IIM account number is made up of three sections, and will look something like "123 A 123456." The first three digits represent your Tribal code, land area code or Alaska Regional Corporation code. The one-letter character is an "alpha" or "class" code, which identifies the type of account you have. For example:
A = Account holder is the original allottee of the land.
U = An Indian account holder who is not the original allottee but owns land interests or receives a per capita payment.
N = An Indian who is not enrolled in a federally-recognized Tribe (lineal descendant).
L = Life estate, dower or courtesy, or homestead interest for an Indian.
B = Life estate, dower or courtesy, or homestead interest for a non-Indian.
J = Judgment per capita payment, generally used for minors and adults in need of assistance or under legal disability.
P = Tribal per capita payment generally used for minors or adults in need of assistance or under legal disability.
X = Non-Indian fee interest owner (a spouse who inherited interest from probate)
The group of numbers following the alpha code is your personal account number or, in some cases, represents your Tribal enrollment number. Although you may have more than one type of account, your personal account number will always remain the same.
Transaction Activity
*Date:* the date of a transaction.
*Transaction Description:*a list of each transaction where money transferred in or out of your account, including who paid and the source of the revenue.
*Cash:* the dollar amount of money transferred in or out of your account for each transaction.
List of Real Property Assets
**Trust Land**
*Undivided Ownership:* this shows your undivided ownership interest in that tract. An undivided ownership means no one owner owns a specific portion of the land.
*Tract ID:* a unique number assigned to a tract of land by the Bureau of Indian Affairs.
*Tract Name:*the name of the original allottee.
*Tract Acres:* total number of acres in a tract of land
*Location:* geographic location (county, state) where the land is located.
*Ownership Classification:* the type of interest you have in the property. “Title” means you hold title to the interest, but do not receive income from the use of the land. “Beneficial” means you do not hold title, but receive financial benefits of your interest in the tract. You could have both a title and beneficial interest in property.
**Encumbrances**
An encumbrance is a claim, like a lease, against a property by a party that is not the owner.
*Document ID:* a unique number assigned by the Bureau of Indian Affairs to identify the legal instrument (for example, a lease) that authorizes the use of the property.
*Encumbrance Type:* the lease, right-of-way, or other legal instrument that authorizes the use of your property.
*Encumbrance Holder:* the lessee or company responsible for paying to use your property.
*Effective Date:*when the term of the lease begins.
*Expiration Date:*when the term of the lease ends.
*HBP:* held by production. When a lease is held by production the lessee retains the right to operate as long as the property is producing oil and/or gas.
Disputing the accuracy of a Statement of Performance
To challenge the accuracy of activity within a Statement of Performance, you must submit an Objection to the Statement of Performance within 60 calendar days of the statement date.
Need help?
Contact us if you have questions about your IIM statement.
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