Except in the case of funds held in trust for Indian tribes or individuals, the funds available for expenditure under the “Indian moneys, proceeds of labor” accounts authorized by may be expended until for any purpose for which funds are appropriated under the subheading “Operation of Indian Programs”.section 155 of this titleSeptember 30, 19821982-09-30

No funds shall be deposited in such “Indian money, proceeds of labor” (IMPL) accounts after . The unobligated balance in IMPL accounts as of the close of business on , including the income resulting from the investment of funds from such accounts prior to such date, shall be transferred to and held in escrow accounts at the locations of the IMPL accounts from which they are transferred. Funds in such escrow accounts may be invested as provided in and the investment income added to such accounts. The Secretary shall determine no later than (after consultation with appropriate tribes and individual Indians) the extent to which the funds held in such escrow accounts represent income from the investment of special deposits relating to specific tribes or individual Indians. Upon such a determination by the Secretary and express acceptance of the determination by the beneficiary, the Secretary shall transfer such funds to trust accounts for such tribes or individual Indians. Not more than ten percent of the funds transferred to trust accounts for any tribe or individual Indian under this provision may be utilized to pay for legal or other representation relating to claims for such funds. Not to exceed two percent of the funds transferred from the IMPL accounts shall be available to reimburse the Bureau of Indian Affairs for administrative expenses incurred in determining ownership of the funds. Acceptance of a determination by the Secretary and the transfer of funds under this provision shall constitute a complete release and waiver of any and all claims by the beneficiary against the United States relating to the unobligated balance of IMPL accounts as of the close of business on . During the period of through , or earlier if a Secretarial determination on ownership and appropriate fund transfers has been completed, the funds remaining in such escrow accounts because they have not been transferred to trust accounts, may be expended subject to the approval of the Secretary for any purpose authorized under and requested by the respective governing bodies of the tribes at the locations where such accounts are maintained. The unobligated balances of such escrow accounts as of the close of business on , shall be deposited into miscellaneous receipts of the Treasury.section 162a of this titlesection 13 of this titleSeptember 30, 19821982-09-30September 30, 19821982-09-30September 30, 19851985-09-30September 30, 19821982-09-30October 1, 19851985-10-01September 30, 19871987-09-30September 30, 19871987-09-30