CFR›Title 31›Subtitle B›Chapter II›Part 360›Subpart L ContainsSections 360.75–360.76CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart L—Fiduciaries Sections 360.75 § 360.75 Payment or reissue during the existence of the fiduciary estate. 360.76 § 360.76 Payment or reissue after termination of the fiduciary estate. Previous K Subpart K—Deceased Owner, Coowner or Beneficiary Next M Subpart M—Escheat and Unclaimed Property Claims by States