Who may receive a renounced interest in trust or restricted land if the land will descend by intestate succession?

§ 30.184 Who may receive a renounced interest in trust or restricted land if the land will descend by intestate succession? (a) If the interest in trust or restricted land represents 5 percent or more of the entire undivided ownership of the parcel, you may renounce that interest in favor of one or more of the following: (1) Eligible heirs of the decedent; or (2) The Tribe with jurisdiction over the interest. (b) If the interest in the trust or restricted land represents less than 5 percent of the entire undivided ownership of the parcel, you may renounce that interest in favor of only one person or entity listed in paragraph (a) of this section, or to one Indian person related to you by blood.