covered permanent improvement
(2) Intestate descent of permanent improvements (A) Definition of covered permanent improvement In this paragraph, the term “covered permanent improvement” means a permanent improvement (including an interest in such an improvement) that is— (i) included in the estate of a decedent; and (ii) attached to a parcel of trust or restricted land that is also, in whole or in part, included in the estate of that decedent. (B) Rule of descent Except as otherwise provided in a tribal probate code approved under section 2205 of this title or a consolidation agreement approved under subsection (j)(9), a covered permanent improvement in the estate of a decedent shall— (i) descend to each eligible heir to whom the trust or restricted interest in land in the estate descends pursuant to this subsection; or (ii) pass to the recipient of the trust or restricted interest in land in the estate pursuant to a renunciation under subsection (j)(8). (C) Application and effect The provisions of this paragraph apply to a covered permanent improvement— (i) even though that covered permanent improvement is not held in trust; and (ii) without altering or otherwise affecting the non-trust status of such a covered permanent improvement.’