Section 117.27 - Custody of funds pending administration of estates(a)Estates of Indians of less than one-half Indian blood and estates of Indians who had certificates of competency. Upon the death of an Indian of less than one-half Indian blood or an Indian who had a certificate of competency, the superintendent shall pay to the executor or administrator of the estate all moneys and securities, other than segregated trust funds to the credit of the Indian and all funds which accrue pending administration of the estate.(b)Estates of Indians of one-half or more Indian blood who did not have certificates of competency. Upon the death of an Indian of one-half or more Indian blood who did not have a certificate of competency at the time of his death, the following classes of funds, less any amount hypothecated for the payment of taxes as provided in § 117.2 shall be paid by the superintendent to the executor or administrator of the estate:(1) Allowance funds to the credit of the Indian.(2) Any quarterly payment authorized prior to the death of the Indian.(3) Interest on segregated trust funds and deposits computed to the date of death.(4) Rentals and income from restricted lands collected after the death of the Indian which were due and payable to the Indian prior to his death.Except as provided in § 117.28 , the superintendent shall not pay to the executor or administrator any surplus funds to the credit of the Indian or any funds, other than those listed in paragraphs (b) (1), (2), (3) and (4) of this section which accrue pending administration of the estate.