CHAPTER 633A
IOWA TRUST CODE
Referred to in §9H.1, 10.1, 455B.172, 523I.806, 524.1003, 524.1004, 524.1007, 524.1009, 558A.1, 602.6306, 633.10, 633.751, 633C.4, 815.11
For applicability of chapter 633 and this chapter to trusts subject to continuous court supervision, see §633.10, 633.751, and 633A.1107
SUBCHAPTER I
DEFINITIONS AND GENERAL PROVISIONS
633A.1101
Short title.
633A.1102
Definitions.
633A.1103
Per stirpes rule of descent.
633A.1104
Common law of trusts.
633A.1105
Trust terms control.
633A.1106
General rule concerning application of the Iowa trust code.
633A.1107
Scope of trust code.
633A.1108
Governing law.
633A.1109
Methods of notice and document delivery — waiver.
SUBCHAPTER II
CREATION, VALIDITY, MODIFICATION, AND TERMINATION OF TRUSTS
PART 1
CREATION AND VALIDITY OF TRUSTS
633A.2101
Methods of creating trusts.
633A.2102
Requirements for validity.
633A.2103
Statute of frauds.
633A.2104
Trust purposes.
633A.2105
Honorary trusts — trusts for pets.
633A.2106
Resulting trusts.
633A.2107
Constructive trusts.
PART 2
MODIFICATION AND TERMINATION OF TRUSTS
633A.2201
Termination of trust.
633A.2202
Modification or termination by settlor and all beneficiaries.
633A.2203
Termination of irrevocable trust or modification of dispositive provisions of irrevocable trust by court.
633A.2204
Modification of administrative provisions by court for change of circumstances.
633A.2205
Noncharitable trust with uneconomically low value.
633A.2206
Reformation — tax objectives.
633A.2207
Combination of trusts.
633A.2208
Division of trusts.
PART 3
CREDITORS’ RIGHTS, SPENDTHRIFT TRUSTS, AND DISCRETIONARY TRUSTS
633A.2301
Rights of beneficiary, creditor, and assignee.
633A.2302
Spendthrift protection recognized.
633A.2303
Spendthrift trusts for the benefit of settlor.
633A.2304
Amount reachable by creditors or transferees of settlor.
633A.2305
Discretionary trusts — effect of standard.
633A.2306
Court action — trustee’s discretion.
633A.2307
Overdue mandatory distribution.
SUBCHAPTER III
PROVISIONS RELATING TO REVOCABLE TRUSTS
633A.3101
Competency to create, revoke, or modify a revocable trust.
633A.3102
Revocation or modification.
633A.3103
Other rights of settlor.
633A.3104
Claims against revocable trust.
633A.3105
Rights of and claims against holder of general power of appointment.
633A.3106
Children born or adopted after execution of a revocable trust.
633A.3107
Effect of divorce or dissolution.
633A.3108
Limitation on contest of revocable trust.
633A.3109
Limitation on creditor rights against revocable trust assets after settlor’s death.
633A.3110
Notice to creditors, heirs, and surviving spouse.
633A.3111
Rights of trustee regarding claims in a probate administration.
633A.3112
Trustee’s liability for distributions.
633A.3113
Definitions — revocable trusts.
633A.3114
Allowance to surviving spouse.
633A.3115
Allowance to children who do not reside with surviving spouse.
SUBCHAPTER IV
TRUST ADMINISTRATION
PART 1
OFFICE OF TRUSTEE
633A.4101
Acceptance or declination to serve as trustee.
633A.4102
Trustee’s bond.
633A.4103
Actions by cotrustees.
633A.4104
Vacancy in office of trustee.
633A.4105
Filling vacancy.
633A.4106
Resignation of trustee.
633A.4107
Removal of trustee.
633A.4108
Delivery of property by former trustee.
633A.4109
Compensation of trustee.
633A.4110
Repayment for expenditures.
633A.4111
Notice of increased trustee’s fee.
PART 2
FIDUCIARY DUTIES OF TRUSTEE
633A.4201
Duty to administer trust — alteration by terms of trust.
633A.4202
Duty of loyalty — impartiality — confidential relationship.
633A.4203
Standard of prudence.
633A.4204
Costs of administration.
633A.4205
Special skills.
633A.4206
Delegation.
633A.4207
Directory powers.
633A.4208
Cotrustees.
633A.4209
Control and safeguarding of trust property.
633A.4210
Separation and identification of trust property.
633A.4211
Enforcement and defense of claims and actions.
633A.4212
Prior fiduciaries.
633A.4213
Duty to inform and account.
633A.4214
Duties with regard to discretionary powers.
633A.4215
Distributions in further trust.
PART 3
UNIFORM PRUDENT INVESTOR ACT
633A.4301
Short title.
633A.4302
Standard of care — portfolio strategy — risk and return objectives.
633A.4303
Diversification.
633A.4304
Duties at inception of trusteeship.
633A.4305
Loyalty.
633A.4306
Impartiality.
633A.4307
Investment costs.
633A.4308
Reviewing compliance.
633A.4309
Language invoking prudent investor rule.
PART 4
POWERS OF TRUSTEES
633A.4401
General powers — fiduciary duties.
633A.4402
Specific powers of trustees.
633A.4403
Trustee-written request and third-party protection.
PART 5
LIABILITY OF TRUSTEES TO BENEFICIARIES
633A.4501
Violations of duties — breach of trust.
633A.4502
Breach of trust — actions.
633A.4503
Breach of trust — liability.
633A.4504
Limitation of action against trustee.
633A.4505
Exculpation of trustee.
633A.4506
Beneficiary’s consent, release, or affirmance — nonliability of trustee.
633A.4507
Attorney fees and costs.
PART 6
RIGHTS OF THIRD PARTIES
633A.4601
Personal liability — limitations.
633A.4602
Dissenting cotrustees.
633A.4603
Obligations of third parties.
633A.4604
Certification of trust.
633A.4605
Liability for wrongful taking, concealing, or disposing of trust property.
633A.4606
Interest as general partner.
PART 7
TRUST CONSTRUCTION
633A.4701
Survivorship with respect to future interests under terms of trust — substitute takers.
633A.4702
Discretionary language prevails over other standard.
633A.4703
General order for abatement.
633A.4704
Simultaneous death.
633A.4705
Principal and income.
633A.4706
Small distributions to minors — payment.
633A.4707
Person causing death.
PART 8
TRUST DIRECTORS, TRUST PROTECTORS, AND EXCLUDED FIDUCIARIES
633A.4801
Governing instrument may provide trust director or trust protector with powers and immunities of trustee.
633A.4802
Liability limits of excluded fiduciary.
633A.4803
Death of settlor.
633A.4804
Excluded fiduciary’s liability for loss if trust protector appointed.
633A.4805
Powers of trust protector.
633A.4806
Submission to court jurisdiction — effect on trust director or trust protector.
633A.4807
Powers of trust protector incorporated by reference in will or trust instrument.
633A.4808
Investment trust director or distribution trust director provided for in trust instrument.
633A.4809
Powers of investment trust director.
633A.4810
Powers of distribution trust director.
SUBCHAPTER V
CHARITABLE TRUSTS
633A.5101
Charitable purposes.
633A.5102
Application of cy pres.
633A.5103
Trust with uneconomically low value.
633A.5104
Interested persons — proceedings.
633A.5105
Charitable trusts.
633A.5106
Settlor — enforcement of charitable trust — designation.
633A.5107
Filing requirements.
633A.5108
Role of the attorney general.
SUBCHAPTER VI
PROCEEDINGS CONCERNING TRUSTS
PART 1
JURISDICTION AND VENUE
633A.6101
Subject matter jurisdiction.
633A.6102
Principal place of administration of trust.
633A.6103
Jurisdiction over trustees and beneficiaries.
633A.6104
County of venue.
633A.6105
Transfer of jurisdiction.
PART 2
JUDICIAL PROCEEDINGS CONCERNING TRUSTS
633A.6201
Judicial intervention intermittent.
633A.6202
Petitions — purposes of proceedings.
PART 3
SETTLEMENT AGREEMENTS AND REPRESENTATION
633A.6301
Definition and applicability.
633A.6302
Representation by holders of powers.
633A.6303
Representation by fiduciaries and parents.
633A.6304
Representation by holders of similar interests.
633A.6305
Notice of judicial settlement.
633A.6306
Appointment of guardian ad litem.
633A.6307
Appointment of special representative.
633A.6308
Nonjudicial settlement agreements.
SUBCHAPTER I
DEFINITIONS AND
GENERAL PROVISIONS
    633A.1101
 Short title.
 This chapter may be cited as the “Iowa Trust Code” or “Trust Code”.
C2001, §633.1101
CS2005, §633A.1101
    633A.1102
 Definitions.
 For purposes of this chapter:
 1. “Adjusted gross estate”, as it relates to a trust, means the same as defined in section 633.266.
 2. “Beneficiary”, as it relates to a trust beneficiary, includes a person who has any present or future interest in the trust, vested or contingent, and also includes the owner of an interest by assignment or other transfer.
 3. “Charitable trust” means a trust created for a charitable purpose as specified in section 633A.5101.
 4. “Competency” means any one of the following:
 a. In the case of a revocable transfer, “competency” means the degree of understanding required to execute a will.
 b. In the case of an irrevocable transfer, “competency” means the ability to understand the effect the gift may have on the future financial security of the donor and anyone who may be dependent on the donor.
 5. “Conservator” means a person appointed by a court to manage the estate of a minor or adult individual.
 6. “Court” means any Iowa district court.
 7. “Distribution trust director” means any person given authority by an instrument to exercise all or any portion of the powers set forth in section 633A.4810. Except as provided in the trust instrument, the distribution trust director shall have the same fiduciary duty and liability in the exercise or nonexercise of such powers as the trustee would in the absence of such directory powers.
 8. “Excluded fiduciary” means any fiduciary excluded from exercising certain powers under an instrument which powers may be exercised by the settlor, trust director, trust protector, or other persons designated in the instrument.
 9. “Fiduciary” includes a personal representative, executor, administrator, guardian, conservator, trustee, trust director, and any other person designated as a fiduciary by the applicable instrument or this trust code.
 10. “Guardian” means a person appointed by a court to make decisions with respect to the support, care, education, health, and welfare of a minor or adult individual, but excludes one who is merely a guardian ad litem. A minor’s custodial parent shall be deemed to be the child’s guardian in the absence of a court-appointed guardian.
 11. “Instrument” means a signed writing.
 12. “Interested person” includes a trustee, an acting successor trustee, a beneficiary who may receive income or principal currently from the trust, or would receive principal of the trust if the trust were terminated at the time relevant to the determination, and a fiduciary representing an interested person. The meaning as it relates to particular persons may vary from time to time according to the particular purpose of, and matters involved in, any proceeding.
 13. “Investment trust director” means any person given authority by an instrument to exercise all or any portion of the powers set forth in section 633A.4809. Except as provided in the trust instrument, the investment trust director shall have the same fiduciary duty and liability in the exercise or nonexercise of such powers as the trustee would in the absence of such directory powers.
 14. “Person” means an individual or any legal or commercial entity.
 15. “Petition” includes a complaint or statement of claim.
 16. “Property” means anything that may be the subject of ownership, whether real or personal, legal or equitable, tangible or intangible, and includes any interest in such item, including a chose in action, claim, or beneficiary designation under a policy of insurance, employees’ trust, or other arrangement, whether revocable or irrevocable.
 17. “Qualified beneficiary” means a beneficiary who, on the date the beneficiary’s qualification is determined, is any of the following:
 a. Eligible to receive distributions of income or principal from the trust.
 b. Would receive property from the trust upon immediate termination of the trust.
 18. “Settlor” means a person, including a testator, who creates a trust.
 19. “State” means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States.
 20. “Term” or “terms”, when used in relation to a trust, means the manifestation of the settlor’s intent regarding a trust’s provisions at the time of the trust’s creation or amendment. “Term” includes those concepts expressed directly in writing, as well as those inferred from constructional preferences or rules, or by other proof admissible under the rules of evidence.
 21. “Trust” means an express trust, charitable or noncharitable, with additions thereto, wherever and however created, including a trust created or determined by a judgment or decree under which the trust is to be administered in the manner of an express trust. “Trust” does not include any of the following:
 a. A Totten trust account.
 b. A custodial arrangement pursuant to the uniform transfers to minors Act of any state.
 c. A business trust that is taxed as a partnership or corporation.
 d. An investment trust subject to regulation under the laws of this state or any other jurisdiction.
 e. A common trust fund.
 f. A voting trust.
 g. A security arrangement.
 h. A transfer in trust for purpose of suit or enforcement of a claim or right.
 i. A liquidation trust.
 j. A trust for the primary purpose of paying debts, dividends, interest, salaries, wages, profits, pensions, or employee benefits of any kind.
 k. An arrangement under which a person is a nominee or escrow agent for another.
 l. Constructive or resulting trusts.
 m. Burial, funeral, and perpetual care trusts.
 22. “Trust company” means a person who has qualified to engage in and conduct a trust business in this state.
 23. “Trust director” means either an investment trust director or a distribution trust director.
 24. “Trust protector” means any person whose appointment as protector is provided for in the instrument. A trust protector shall not be considered to be acting in a fiduciary capacity except to the extent the governing instrument provides otherwise. However, a trust protector shall be considered to be acting in a fiduciary capacity to the extent that the trust protector exercises the authority or powers of a trust director.
 25. “Trustee” includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court.
Referred to in §633A.1107, 638.2
    633A.1103
 Per stirpes rule of descent.
 Unless the trust instrument provides otherwise, all gifts to multigeneration classes shall be per stirpes.
C2001, §633.1103
CS2005, §633A.1103
    633A.1104
 Common law of trusts.
 Except to the extent that this chapter modifies the common law governing trusts, the common law of trusts shall supplement this trust code.
C2001, §633.1104
CS2005, §633A.1104
    633A.1105
 Trust terms control.
 The terms of a trust shall always control and take precedence over any section of this trust code to the contrary. If a term of the trust modifies or makes any section of this trust code inapplicable to the trust, the common law shall apply to any issues raised by such term.
    633A.1106
 General rule concerning application of the Iowa trust code.
 1. This trust code applies to all trusts within the scope of this trust code, regardless of whether the trust was created before, on, or after July 1, 2000, except as otherwise stated in this trust code.
 2. This trust code applies to all proceedings concerning trusts within the scope of this trust code commenced on or after July 1, 2000.
 3. This trust code applies to all trust proceedings commenced before July 1, 2000, unless the court finds that application of a particular provision of this trust code would substantially interfere with the effective conduct of the proceedings or the rights of the parties or other interested persons. In that case, the particular provision of this trust code at issue shall not apply, and the court shall apply prior law.
C2001, §633.1106
CS2005, §633A.1106
    633A.1107
 Scope of trust code.
 1. Except as otherwise provided in subsection 2, this trust code shall apply to trusts, as defined in section 633A.1102, that are intentionally created, or deemed to be intentionally created, by individuals and other entities.
 2. With regard to trusts described in section 633.10 that have not been judicially released from continuous court supervision, this trust code shall apply only to the extent not inconsistent with the relevant provisions of chapter 633. With regard to all other trusts defined in section 633A.1102, the terms of chapter 633 shall be inapplicable, and the terms of this trust code shall prevail over any inconsistent provisions of Iowa law.
C2001, §633.1107
CS2005, §633A.1107
Applicability of probate to trusts and trustees, see §633.751
    633A.1108
 Governing law.
 1. A trust not created by will is validly created if its creation complies with the law of the jurisdiction in which the trust instrument was executed, or the law of the jurisdiction in which at the time the trust was created the settlor was domiciled, had a place of abode, or was a national.
 2. The meaning and effect of the terms of the trust not created by will shall be determined by any of the following:
 a. Except as provided in paragraph “c”, the law of the jurisdiction designated in the terms of the trust, on the condition that at the time the trust was created the designated jurisdiction had a substantial relationship to the trust. A jurisdiction has a substantial relationship to the trust if it is the residence or domicile of the settlor or of any qualified beneficiary, the location of a substantial portion of the assets of the trust, or a place where the trustee was domiciled or had a place of business.
 b. Except as provided in paragraph “c”, in the absence of a controlling designation in the terms of the trust, the law of the jurisdiction that has the most significant relationship to the matter at issue.
 c. As to real property, the law of the jurisdiction where the real property is located.
CS2003, §633.1108
CS2005, §633A.1108
    633A.1109
 Methods of notice and document delivery — waiver.
 Except as otherwise provided by this chapter:
 1. Giving notice to a person, including notice of a judicial proceeding, or the sending of a document to a person under this chapter shall be accomplished in a manner reasonably suitable under the circumstances and likely to result in receipt of the notice or document. Permissible methods of giving notice or sending a document include first-class mail, personal delivery to a person’s last known place of residence or place of business, or by properly directed electronic mail. When notice in a trust proceeding is served on an interested party via the United States postal service, the service is made and completed when the notice being served is enclosed in a sealed envelope with proper postage paid, is addressed to the interested party at the party’s last known post office address, and is deposited in a mail receptacle provided by the United States postal service.
 2. In the case of a proceeding against an unknown person whose address or whereabouts are unknown, the court shall prescribe that notice may be served by publication within the time and in the manner provided by the rules of civil procedure.
 3. Notice under this chapter or the right to receive a document under this chapter may be waived by the person to be notified or entitled to receive the document.
 4. For purposes of this section, “properly directed” means directed to an electronic mail address that the sender reasonably believes is a current electronic mail address of the recipient.
SUBCHAPTER II
CREATION, VALIDITY,
MODIFICATION, AND
TERMINATION OF TRUSTS
PART 1
CREATION AND VALIDITY
OF TRUSTS
    633A.2101
 Methods of creating trusts.
 A trust may be created by any of the following methods:
 1. Transfer of property to another person as trustee during the settlor’s lifetime, or by will taking effect upon the settlor’s death.
 2. Declaration by the owner of property that the owner holds property as trustee.
 3. Exercise of a power of appointment in favor of another person as trustee.
 4. A promise enforceable by the trustee to transfer property to the trustee.
C2001, §633.2101
CS2005, §633A.2101
    633A.2102
 Requirements for validity.
 1. A trust is created only if all of the following elements are satisfied:
 a. The settlor was competent and indicated an intention to create a trust.
 b. The same person is not the sole trustee and sole beneficiary.
 c. The trust has a definite beneficiary or a beneficiary who will be definitely ascertained within the period of the applicable rule against perpetuities, unless the trust is a charitable trust, an honorary trust, or a trust for pets.
 d. The trustee has duties to perform.
 2. A power in a trustee to select a beneficiary from an indefinite class is valid. If the power is not exercised within a reasonable time, the power fails and the property passes to the person or persons who would have taken the property had the power not been conferred.
 3. A trust is not merged or invalid because a person, including but not limited to the settlor of the trust, is or may become the sole trustee and the sole holder of the present beneficial interest in the trust, provided that one or more other persons hold a beneficial interest in the trust, whether such interest be vested or contingent, present or future, and whether created by express provision of the instrument or as a result of reversion to the settlor’s estate.
Referred to in §726.25
    633A.2103
 Statute of frauds.
 1. A trust is enforceable when evidenced by either of the following:
 a. A written instrument signed by the trustee, or by the trustee’s agent if authorized in writing.
 b. A written instrument conveying the trust property signed by the settlor, or by the settlor’s agent if authorized in writing.
 2. If an owner of property declares that property is held upon a trust, the written instrument evidencing the trust must be signed by the settlor according to one of the following:
 a. Before or at the time of the declaration.
 b. After the time of the declaration but before the settlor has transferred the property.
 3. If an owner of property while living transfers property to another person to hold upon a trust, the written instrument evidencing the trust must be signed according to one of the following:
 a. By the settlor, concurrently with or before the transfer.
 b. By the trustee, concurrently with or before the transfer, or after the transfer but before the trustee has transferred the property to a third person.
 4. Oral trusts that have not been reduced to writing as specified in this section are not enforceable. This section does not affect the power of a court to declare a resulting or constructive trust in the appropriate case or to order other relief where appropriate.
    633A.2104
 Trust purposes.
 1. A trust is created only if it has a private or charitable purpose that is not unlawful or against public policy.
 2. A trust created for a private purpose must be administered for the benefit of its beneficiaries.
C2001, §633.2104
CS2005, §633A.2104
    633A.2105
 Honorary trusts — trusts for pets.
 1. A trust for a lawful noncharitable purpose for which there is no definite or definitely ascertainable beneficiary is valid but may be performed by the trustee for only twenty-one years, whether or not the terms of the trust contemplate a longer duration.
 2. A trust for the care of an animal living at the settlor’s death is valid. The trust terminates when no living animal is covered by its terms.
 3. A portion of the property of a trust authorized by this section shall not be converted to any use other than its intended use unless the terms of the trust so provide or the court determines that the value of the trust property substantially exceeds the amount required.
 4. The intended use of a trust authorized by this section may be enforced by a person designated for that purpose in the terms of the trust or, if none, by a person appointed by the court.
C2001, §633.2105
CS2005, §633A.2105
    633A.2106
 Resulting trusts.
 1. Where the owner of property gratuitously transfers the property and manifests in the trust instrument an intention that the transferee should hold the property in trust but the trust fails, the transferee holds the trust estate as a resulting trust for the transferor or the transferor’s estate, unless either of the following is true:
 a. The transferor manifested in the trust instrument an intention that no resulting trust should arise.
 b. The intended trust fails for illegality and the policy against unjust enrichment of the transferee is outweighed by the policy against giving relief to a person who has entered into an illegal transaction.
 2. Where the owner of property gratuitously transfers the property subject to a trust which is properly declared and which has been fully performed without exhausting the trust estate, the trustee holds the surplus as a resulting trust for the transferor or the transferor’s estate, unless the transferor manifested in the trust instrument an intention that no resulting trust of the surplus should arise.
 3. If the transferor’s estate is the recipient of property under this section and the administration of that estate has been closed and there is no question as to the proper recipients of the property, it is not necessary to reopen the estate administration for the purpose of distribution.
Referred to in §633A.4701
    633A.2107
 Constructive trusts.
 A constructive trust arises when a person holding title to property is subject to an equitable duty to convey the property to another, on the ground that the person holding title would be unjustly enriched if the person were permitted to retain the property.
C2001, §633.2107
CS2005, §633A.2107
PART 2
MODIFICATION AND
TERMINATION OF TRUSTS
Referred to in §633A.4215
    633A.2201
 Termination of trust.
 1. In addition to the methods specified in sections 633A.2202 through 633A.2206, a trust terminates when any of the following occurs:
 a. The term of the trust expires.
 b. The trust purpose is fulfilled.
 c. The trust purpose becomes unlawful or impossible to fulfill.
 d. The trust is revoked.
 2. On termination of a trust, the trustee may exercise the powers necessary to wind up the affairs of the trust and distribute the trust property to those entitled to the trust property.
Referred to in §633A.4805
    633A.2202
 Modification or termination by settlor and all beneficiaries.
 1. An irrevocable trust may be modified or terminated upon the consent of the settlor and all of the beneficiaries.
 2. Upon termination of the trust, the trustee shall distribute the trust property as agreed by the settlor and all beneficiaries, or in the absence of unanimous agreement, as ordered by the court.
 3. For purposes of this section, the consent of a person who may bind a beneficiary or otherwise act on a beneficiary’s behalf is considered the consent of the beneficiary.
C2001, §633.2202
CS2005, §633A.2202
    633A.2203
 Termination of irrevocable trust or modification of dispositive provisions of irrevocable trust by court.
 1. An irrevocable trust may be terminated or its dispositive provisions modified by the court with the consent of all of the beneficiaries if continuance of the trust on the same or different terms is not necessary to carry out a material purpose.
 2. Upon termination of the trust, the court shall order the distribution of trust property in accordance with the probable intention of the settlor.
 3. For purposes of this section, the consent of a person who may bind a beneficiary is considered the consent of the beneficiary.
 4. For the purposes of this section, removal of the trustee or the addition of a provision to the trust instrument allowing a beneficiary or a group of beneficiaries to remove the trustee or to appoint a new trustee shall not be allowed as a modification under this section. This subsection shall not operate to limit the scope of dispositive provisions for the purposes of this section.
 5. A spendthrift provision, or a provision giving the trustee discretion to distribute income or principal to a beneficiary or among beneficiaries, may help implement a material purpose of the settlor. A spendthrift provision, or a provision giving the trustee discretion to distribute income or principal to a beneficiary or among beneficiaries, is enforceable against beneficiaries and third parties that attempt to force the trustee to act or to reach trust assets. A spendthrift provision, or a provision giving the trustee discretion to distribute income or principal to a beneficiary or among beneficiaries, does not create a presumption that the settlor would not want the trust to be modified or terminated when all of the beneficiaries consent and if circumstances not anticipated by the settlor indicate that the best interests of the beneficiaries as a class will be better served if the trust is modified or terminated.
    633A.2204
 Modification of administrative provisions by court for change of circumstances.
 On petition by a trustee or beneficiary, the court may modify the administrative provisions of the trust, if, owing to circumstances not known to the settlor and not anticipated by the settlor, the continuation of the trust under its terms would defeat or substantially impair the accomplishment of the purposes of the trust. If necessary to carry out the purposes of the trust, the court may order the trustee to do acts that are not authorized or are forbidden by the trust instrument.
C2001, §633.2204
CS2005, §633A.2204
Referred to in §633A.2201, 633A.4805
    633A.2205
 Noncharitable trust with uneconomically low value.
 1. On petition by a trustee or beneficiary, the court may terminate or modify a noncharitable trust or appoint a new trustee if the court determines that the value of the trust property is insufficient to justify the cost of administration involved and that continuation of the trust under its existing terms would defeat or significantly impair the accomplishment of the trust purposes.
 2. Upon termination of a trust under this section, the trustee shall distribute the trust property in accordance with the probable intention of the settlor under the circumstances. Extrinsic evidence is admissible for the purpose of ascertaining the probable intention of the settlor.
Referred to in §633A.2201, 633A.4805
    633A.2206
 Reformation — tax objectives.
 1. The court may reform the terms of the trust, even if unambiguous, to conform to the settlor’s intent if it is proved by clear and convincing evidence that the settlor’s intent and the terms of the trust were affected by a mistake of fact or law whether expressed or induced.
 2. The terms of the trust may be construed or modified, in a manner that does not violate the settlor’s probable intent, to achieve the settlor’s tax objectives.
Referred to in §633A.2201, 633A.4805
    633A.2207
 Combination of trusts.
 1. A trustee, without approval of court, may combine two or more trusts with substantially similar beneficial interests unless the trust is a court reporting trust.
 2. On petition by a trustee or beneficiary, the court may combine two or more trusts, whether or not the beneficial interests are substantially similar, if the court determines that administration as a single trust will not defeat or significantly impair the accomplishment of the trust purposes or the rights of the beneficiaries.
 3. Where the court orders the combination of two trusts that are not essentially identical, the court shall include in its order a finding as to which trust provisions control.
Referred to in §633A.4805
    633A.2208
 Division of trusts.
 1. Without approval of a court, a trustee may divide a trust into two or more separate trusts with substantially similar terms if the division will not defeat or substantially impair the accomplishment of the trust purposes or the rights of the beneficiaries unless the trust is a court reporting trust.
 2. On petition by a trustee or beneficiary, the court may divide a trust into two or more separate trusts, whether or not their terms are similar, if the court determines that dividing the trust is in the best interest of the beneficiaries and will not defeat or substantially impair the accomplishment of the trust purposes or the rights of the beneficiaries. To facilitate the division, the trustee may divide the trust assets in kind, by pro rata or non-pro rata division, or by any combination of the methods.
 3. By way of illustration and without limitation, a trust may be divided pursuant to this section to allow a trust to qualify as a marital deduction trust for tax purposes, as a qualified subchapter S trust for federal income tax purposes, as a separate trust for federal generation skipping tax purposes, or for any other federal or state income, estate, excise, or inheritance tax benefit, or to facilitate the administration of a trust.
Referred to in §633A.4805
PART 3
CREDITORS’ RIGHTS,
SPENDTHRIFT TRUSTS,
AND DISCRETIONARY TRUSTS
    633A.2301
 Rights of beneficiary, creditor, and assignee.
 To the extent a beneficiary’s interest is not subject to a spendthrift provision, and subject to sections 633A.2305 and 633A.2306, the court may authorize a creditor or assignee of the beneficiary to reach the beneficiary’s interest by levy, attachment, or execution of present or future distributions to or for the benefit of the beneficiary or other means.
    633A.2302
 Spendthrift protection recognized.
 Except as otherwise provided in section 633A.2303:
 1. A term of a trust providing that the interest of a beneficiary is held subject to a “spendthrift trust”, or words of similar import, is sufficient to restrain both voluntary and involuntary transfer, assignment, and encumbrance of the beneficiary’s interest.
 2. A beneficiary shall not transfer, assign, or encumber an interest in a trust in violation of a valid spendthrift provision, and a creditor or assignee of the beneficiary of a spendthrift trust shall not reach the interest of the beneficiary or a distribution by the trustee before its receipt by the beneficiary.
 3. Notwithstanding subsections 1 and 2, the interest of a beneficiary of a valid spendthrift trust may be reached to satisfy an enforceable claim against the beneficiary or the beneficiary’s estate for either of the following:
 a. Services or supplies for necessaries provided to or for the beneficiary.
 b. Tax claims by the United States to the extent authorized by federal law or an applicable provision of the Code.
    633A.2303
 Spendthrift trusts for the benefit of settlor.
 A term of a trust prohibiting an involuntary transfer of a beneficiary’s interest shall be invalid as against claims by any creditors of the beneficiary if the beneficiary is the settlor.
Referred to in §633A.2302
    633A.2304
 Amount reachable by creditors or transferees of settlor.
 1. If a settlor is a beneficiary of a trust created by the settlor, a transferee or creditor of the settlor may reach the maximum amount that the trustee could pay to or for the settlor’s benefit.
 2. In the case of a trust with multiple settlors, the amount the creditors or transferees of a particular settlor may reach shall not exceed the portion of the trust attributable to that settlor’s contribution.
 3. The assets of an irrevocable trust shall not become subject to the claims of creditors of the settlor of a trust solely due to a provision in the trust that allows a trustee of the trust to reimburse the settlor for income taxes payable on the income of the trust. This subsection shall not limit the rights of the creditor of the settlor to assert a claim against the assets of the trust due to the retention or grant of any rights to the settlor under the trust instrument or any other beneficial interest of the settlor other than as specifically set forth in this subsection.
    633A.2305
 Discretionary trusts — effect of standard.
 1. Whether or not a trust contains a spendthrift provision, a creditor or assignee of a beneficiary shall not compel a distribution that is subject to the trustee’s discretion, even if any of the following occur:
 a. The discretion is expressed in the form of a standard of distribution.
 b. The trustee has abused its discretion.
 2. This section shall not apply to a creditor of a beneficiary or to a creditor of a deceased beneficiary enforcing an interest in a trust, if any, given to a beneficiary by the trust instrument.
Referred to in §633A.2301
    633A.2306
 Court action — trustee’s discretion.
 1. If a trustee has discretion as to payments to a beneficiary, and refuses to make payments or exercise its discretion, the court shall neither order the trustee to exercise its discretion nor order payment from any such trust, if any such payment would inure, directly or indirectly, to the benefit of a creditor of the beneficiary.
 2. Notwithstanding subsection 1, the court may order payment to a creditor of a beneficiary or to a creditor of a deceased beneficiary if the beneficiary has or had an interest in the trust.
Referred to in §633A.2301
    633A.2307
 Overdue mandatory distribution.
 1. A creditor or assignee of a beneficiary may reach a mandatory distribution of income or principal, including a distribution upon termination of the trust, if the trustee has not made the distribution to the beneficiary within a reasonable time after the required distribution date.
 2. For the purposes of this section, “mandatory distribution” means a distribution required by the express terms of the trust of any of the following:
 a. All of the income, net income, or principal of the trust.
 b. A fraction or percentage of the income or principal of the trust.
 c. A specific dollar amount from the trust.
 3. A distribution that is subject to a condition shall not be considered a mandatory distribution.
 4. If a creditor or assignee of a beneficiary is permitted to reach a mandatory distribution under this section, the sole remedy of the creditor or assignee shall be to apply to the court having jurisdiction of the trust after a reasonable period of time has expired, for a judgment ordering the trustee to pay to the creditor or the assignee a sum of money equal to the lesser of the amount of the debt or assignment, or the amount of the mandatory distribution described in subsection 2. Any other remedy, including but not limited to attachment or garnishment of any interest in the trust, recovery of court costs or attorney fees, or placing a lien of any type on any trust property or on the interest of any beneficiary in the trust, shall not be permitted or ordered by any court. Any writing signed by the beneficiary, allowing any remedy other than payment of the mandatory distribution not made to the beneficiary within a reasonable time after required distribution date, shall be void and shall not be enforced by any court.
SUBCHAPTER III
PROVISIONS RELATING TO
REVOCABLE TRUSTS
    633A.3101
 Competency to create, revoke, or modify a revocable trust.
 1. To create, revoke, or modify a revocable trust, the settlor must be competent. An aggrieved person shall have all causes of action and remedies available to the aggrieved person in attacking the creation, revocation, or modification of a revocable trust as one would if attacking the propriety of the execution of a will.
 2. The level of competency required of a settlor to direct the actions of the trustee, or to contribute property to, or to withdraw property from, a trust is the same as that required to create a revocable trust.
    633A.3102
 Revocation or modification.
 1. Unless the terms of the trust expressly provide that the trust is irrevocable, the settlor may revoke or modify the trust. This subsection does not apply to trusts created under instruments executed before July 1, 2000.
 2. Except as otherwise provided by the terms of the trust, if a trust is created or funded by more than one settlor, each settlor may revoke or modify the trust as to the portion of the trust contributed by that settlor.
 3. A trust that is revocable by the settlor may be revoked or modified by any of the following methods:
 a. By compliance with any method specified by the terms of the trust.
 b. Unless the terms of the trust expressly make the method specified exclusive, then either of the following:
 (1) By a writing, other than a will, signed by the settlor and delivered to the trustee during the settlor’s lifetime.
 (2) By a later will or codicil expressly referring to the trust and which makes a devise of the property that would otherwise have passed by the terms of the trust.
 4. Upon termination of a revocable trust, the trustee must distribute the trust property as the settlor directs.
 5. The settlor’s powers with respect to revocation or modification may be exercised by an agent under a power of attorney only if all of the following apply:
 a. The trust instrument expressly authorizes an agent under a power of attorney to exercise such powers.
 b. The power of attorney expressly authorizes an agent acting under the power of attorney to exercise such powers.
    633A.3103
 Other rights of settlor.
 Except to the extent the terms of the trust otherwise provide, while a trust is revocable, all of the following apply unless the trustee actually knows that the individual holding the power to revoke the trust is not competent:
 1. The holder of the power, and not the beneficiary, has the rights afforded beneficiaries.
 2. The duties of the trustee are owed to the holder of the power.
 3. The trustee shall follow a written direction given by the holder of the power, or a person to whom the power has been delegated in writing, without liability for so doing, so long as the action by the delegate is authorized by the trust unless the trustee actually knows that the direction violates the terms of the trust.
Referred to in §633A.3105, 633A.6202
    633A.3104
 Claims against revocable trust.
 1. During the lifetime of the settlor, the trust property of a revocable trust is subject to the debts of the settlor to the extent of the settlor’s power of revocation.
 2. Following the death of a settlor, if the settlor’s estate is inadequate to satisfy the debts of the settlor and the charges of the settlor’s estate, the property of a revocable trust, to the extent of the value of the property over which the settlor had a power of revocation, is subject to all of the following:
 a. The charges of the settlor’s estate.
 b. The debts of the settlor unless barred as provided in section 633A.3109.
 3. The personal representative of the settlor’s estate shall submit a statement to the trustee within the period for filing claims against the trust of the amount by which the assets of the estate are insufficient to pay the debts and charges. Subject to the provisions of section 633A.3111, the trustee shall remit to the personal representative the amount needed to pay the charges and shall pay the debts directly to the creditors unless the trustee and personal representative agree to a different manner of payment.
 4. If a revocable trust becomes subject to the debts of a settlor and the charges of the settlor’s estate pursuant to this section, following the payment of the proper costs of administration of the trust and any claims against the trust, the debts and charges of the settlor’s estate payable by the trust shall be classified pursuant to sections 633.425 and 633.426 as such sections exist on the date of the settlor’s death and paid in the order listed therein to the extent the settlor’s estate is inadequate to satisfy the listed debts and charges.
    633A.3105
 Rights of and claims against holder of general power of appointment.
 1. The holder of a presently exercisable general power of appointment over trust property has the rights of a holder of the power to revoke a trust under section 633A.3103 to the extent of the property subject to the power.
 2. Property in trust subject to a presently exercisable general power of appointment is chargeable with the debts of the holder and charges of the holder’s estate to the same extent as if the holder was a settlor and the power of appointment was a power of revocation.
    633A.3106
 Children born or adopted after execution of a revocable trust.
 1. When a settlor fails to provide in a revocable trust for any of the settlor’s children born to or adopted by the settlor after the execution of the trust or the last amendment to the trust, such child, whether born before or after the settlor’s death, shall receive a share of the trust equal in value to that which the child would have received under section 633.219, after taking into account the spouse’s intestate share under section 633.211 or section 633.212, whichever is applicable, as if the settlor had died intestate, unless it appears from the terms of the trust or decedent’s will that such omission was intentional.
 2. For the purposes of this section, a child born after the death of the settlor who would have been entitled to a share of the settlor’s probate estate pursuant to section 633.267 shall be treated as a child of the settlor.
    633A.3107
 Effect of divorce or dissolution.
 1. If, after executing a revocable trust, the settlor is divorced or the settlor’s marriage is dissolved, all provisions in the trust in favor of the settlor’s spouse or of a relative of the settlor’s spouse, including but not limited to dispositions, appointments of property, and nominations to serve in any fiduciary or representative capacity, are revoked by divorce or dissolution of marriage unless the trust instrument provides otherwise.
 2. Unless the trust instrument provides otherwise, in the event the settlor and spouse remarry each other, the provisions of the revocable trust revoked by the divorce or dissolution of marriage shall be reinstated unless otherwise modified by the settlor, except for provisions in favor of a person who died prior to the remarriage which shall not be reinstated.
 3. For the purposes of this section, “relative of the settlor’s spouse” means a person who is related to the divorced settlor’s former spouse by blood, adoption, or affinity, and who, subsequent to the divorce or dissolution of marriage, ceased to be related to the settlor by blood, adoption, or affinity.
    633A.3108
 Limitation on contest of revocable trust.
 Unless previously barred by adjudication, consent, or other limitation, if notice is published or given as provided in section 633A.3110 within one year of the settlor’s death, a proceeding to contest the validity of a revocable trust must be brought within the period specified in that notice. If notice is not published or given within that period, a proceeding to contest the validity of a trust must be brought no later than one year following the death of the settlor.
Referred to in §633A.3110
    633A.3109
 Limitation on creditor rights against revocable trust assets after settlor’s death.
 1. If notice is published or given as provided in section 633A.3110 within one year of the settlor’s death, any claim against the trust assets will be forever barred unless the creditor files a claim as provided for and within the period specified in the notice.
 2. If notice is not published or given, a creditor of a deceased settlor of a revocable trust must bring suit to enforce its claim against the assets of the decedent’s trust within one year of the decedent’s death or be forever barred from collecting against the trust assets. The one-year limitation period shall not be extended by the commencement of probate administration for the settlor.
 3. The notice under sections 633.230 and 633.304 in probate of the settlor’s estate does not affect a creditor’s claim under this section.
Referred to in §633A.3104, 633A.3110
    633A.3110
 Notice to creditors, heirs, and surviving spouse.
 1. As used in this section, “heir” means only such person who would, in an intestate estate, be entitled to a share under section 633.219.
 2. The trustee may give notice as described in this section to creditors, heirs, and the surviving spouse of the settlor for the purpose of establishing their rights to contest the trust and to file claims against the trust assets.
 a. No later than the end of the one-year period beginning with the settlor’s date of death, the trustee may publish a notice once each week for two consecutive weeks in a daily or weekly newspaper of general circulation published in the county in which the settlor was a resident at the time of death. If the settlor was not a resident of Iowa, but the principal place of administration is in Iowa, the trustee shall publish notice in the county that is the principal place of administration pursuant to section 633A.6102.
 b. If notice is published pursuant to paragraph “a”, the trustee shall also give notice by ordinary mail within one year of the settlor’s death to the surviving spouse and the heirs of the decedent whose identities are reasonably ascertainable, at such person’s last known address.
 c. If notice is published pursuant to paragraph “a”, the trustee shall also give notice to creditors of the settlor who are known or reasonably ascertainable within the period for filing claims specified in the published notice and who the trustee believes own or possess a claim, which will not or may not be paid or otherwise satisfied during the administration of the trust, by ordinary mail to each person at the person’s last known address.
 d. The notices described in this subsection shall, if given, include notification of the settlor’s death, and the fact that any action to contest the validity of the trust must be brought within the later to occur of four months from the date of the second publication of the notice made pursuant to paragraph “a” or thirty days from the date of mailing of the notice pursuant to paragraph “b”, and that any claim against the trust assets will be forever barred unless proof of a creditor’s claim is mailed to the trustee by certified mail, return receipt requested, within the later to occur of four months from the date of second publication of notice made pursuant to paragraph “a” or thirty days from the date of mailing of the notice pursuant to paragraph “b”, if required. A person who is not entitled to receive a mailed notice or who does not make a claim within the appropriate period is forever barred from asserting any claim against the trust or the trust assets.
 3. If notice is published pursuant to subsection 2, paragraph “a”, claims of creditors that are discovered or which become reasonably ascertainable after the end of the notice period are barred.
 4. If notice is not published and given as provided in this section, the right to challenge the trust and file claims against the trust assets are limited as provided in sections 633A.3108 and 633A.3109.
 5. The notice described in subsection 2 shall be substantially in the following form:
 To all persons regarding..............................., deceased, who died on or about........................................(date). You are hereby notified that.......................... is the trustee of the................ Trust.
 Any action to contest the validity of the trust must be brought in the District Court of.... County, Iowa, within the later to occur of four months from the date of second publication of this notice, or thirty days from the date of mailing this notice to all heirs of the decedent settlor and the spouse of the decedent settlor whose identities are reasonably ascertainable. Any suit not filed within this period shall be forever barred.
 Notice is further given that any person or entity possessing a claim against the trust must mail proof of the claim to the trustee at the address listed below via certified mail, return receipt requested, by the later to occur of four months from the date of the second publication of this notice or thirty days from the date of mailing this notice if required, or the claim shall be forever barred, unless paid or otherwise satisfied.
 Dated this............ day of........................(month),...............(year)
.......................................................... Trust
...............................................
Trustee
Address:.....................................
...............................................
 Date of second publication
 ............ day of........................(month),................(year)
 6. The proof of claim must be in writing stating the party’s name and address and describing the nature and amount of the claim, if ascertainable, and accompanied by an affidavit of the party or a representative of the party verifying the amount that is due, or when the amount will become due, that no payments have been made on the claim that are not credited, and that no offsets to the claim exist.
 7. At any time after receipt by the trustee of a proof of claim, the trustee may give the party submitting the claim a written notice of disallowance of the claim. The notice shall be given by certified mail, return receipt requested, addressed to the party at the address stated in the claim, and to the attorney of record of the party submitting the claim. Such notice of disallowance shall advise the party submitting the claim that the claim has been disallowed and will be forever barred unless suit is filed against the trustee to enforce the claim within thirty days of the date of the mailing of the notice of disallowance. If suit is filed, the provisions in chapter 633 relating to actions to enforce a claim shall apply with the trust and trustee substituted for the estate and personal representative.
 8. The trustee and creditor may agree to extend the limitations period for filing an action to enforce the claim. If the creditor fails to properly file its claim within the established time period or bring an action to enforce its claim within the established time period, the creditor’s claim shall be forever barred.
 9. The trustee shall give notice to the beneficiaries of the trust as required by section 633A.4213.
 10. The trustee shall give notice to the surviving spouse of the right to elect to take an elective share of the trust as required by section 633.237 and the right to an allowance for the surviving spouse and any dependents of the settlor residing with the surviving spouse as required by section 633A.3114.
 11. The trustee shall give notice to eligible children not residing with the surviving spouse of their right to an allowance as required by section 633A.3115.
 12. The form of notice set forth in subsection 5 may also contain the following optional language in substantially the following form which, if included, shall serve to bar any claim against the assets of the decedent’s estate in the same manner and subject to the same limitations as provided in section 633A.3109 with respect to the assets of the trust:
 Notice is further given that the will of the decedent has been admitted to probate without present administration in the [above-named] court, that such will designates the trust as the residual beneficiary of the estate, that all persons indebted to the estate of the decedent are requested to make immediate payment to the undersigned trustee, and that any person or entity possessing a claim against the estate must mail proof of the claim to the trustee at the address listed below by certified mail, return receipt requested, by the later to occur of four months from the date of the second publication of this notice or thirty days from the date of mailing this notice if required, or the claim shall be forever barred, unless paid or otherwise satisfied.
Referred to in §633A.3108, 633A.3109
    633A.3111
 Rights of trustee regarding claims in a probate administration.
 1. If administration of an estate is commenced in which a revocable trust or a trust in which a holder had at the date of the holder’s death a presently exercisable general power of appointment could be held responsible for the payment of debts of the settlor or holder and the charges of the settlor’s or holder’s estate, the trustee of the trust shall be an interested party in the administration of the estate.
 2. The trustee shall receive notice of all potential claims against the trust assets from the personal representative of the estate and must either authorize the payments for which the trust may be found liable or be given the opportunity to dispute or defend any such payment.
 3. If debts of the settlor are paid from trust property, the trustee or trust beneficiaries shall have a right to be reimbursed from the settlor’s estate for such payment until the final report of the settlor’s estate has been approved, unless the debts have been barred from being collected from the estate by notice pursuant to section 633.230 or 633.304.
Referred to in §633A.3104
    633A.3112
 Trustee’s liability for distributions.
 1. A trustee who distributes trust assets without making adequate provisions for the payment of debts and charges that are known or reasonably ascertainable at the time of the distribution shall be jointly and severally liable with the beneficiaries to the extent of the distributions made.
 2. A trustee shall be entitled to indemnification from the beneficiaries for all amounts paid for debts and charges under this section, to the extent of distributions made.
    633A.3113
 Definitions — revocable trusts.
 As used in this subchapter:
 1. “Charges” means the same as defined in section 633.3.
 2. “Costs of administration” means the same as defined in section 633.3.
 3. “Debts” means the same as defined in section 633.3.
    633A.3114
 Allowance to surviving spouse.
 1. Unless a personal representative has been appointed for the settlor’s estate, following the death of a settlor of a revocable trust, the trustee of such revocable trust shall mail a written notice to the surviving spouse pursuant to section 633.40, subsection 5, notifying the surviving spouse of the surviving spouse’s right to submit an application to the trustee, within four months of service of the notice, for a support allowance for a period of twelve months following the death of the settlor, and for a support allowance for the settlor’s dependents who reside with the spouse for the same period of time.
 2. Upon receipt of an application for a support allowance, the trustee may set off and pay to the surviving spouse a sufficient amount of trust assets the trustee deems reasonable for the proper support of the surviving spouse for the period of twelve months following the death of the settlor. The trustee shall take into consideration the station of life of the settlor’s surviving spouse, the assets and condition of the trust, the probate and nonprobate assets received by the surviving spouse by reason of the settlor’s death, and the income and other resources of the surviving spouse. The allowance may also include such additional amount as the trustee deems reasonable for the proper support, during such period, of the dependents of the settlor who reside with the surviving spouse. If an application for a support allowance has not been filed within four months following service of the notice by or on behalf of the surviving spouse and the dependents of the settlor who reside with the surviving spouse, the surviving spouse and dependents of the settlor shall be deemed to have waived the right to apply for a support allowance during the administration of the trust.
 3. A surviving spouse who qualifies for a support allowance under this section may waive the right to such allowance for the surviving spouse and for the dependents of the settlor who reside with the surviving spouse by submitting an affidavit with the trustee acknowledging receipt of notice and irrevocably waiving the right to an allowance under this section.
 4. The opening of an estate for the settlor shall terminate the right of the surviving spouse to apply for a spousal allowance from the trustee of the settlor’s revocable trust or to receive additional support payments from the trust unless the personal representative consents to a continuation of the support payments. If a spousal allowance has been paid from trust assets, the trustee or trust beneficiaries shall have a right subject to court approval to be reimbursed from the settlor’s estate for such payment until the final report of the settlor’s estate has been approved.
Referred to in §633.374, 633A.3110, 633A.3115
    633A.3115
 Allowance to children who do not reside with surviving spouse.
 1. If the trustee is required to give notice under section 633A.3114, the trustee shall also mail, pursuant to section 633.40, subsection 5, to the legal guardian of each child qualified under subsection 2 and to each such child or the guardian ad litem for such child if necessary, who has no legal guardian, a written notice regarding the right to request an allowance. The notice shall inform the child and the child’s guardian or guardian ad litem, if applicable, of the right to submit an application to the trustee within four months after service of the notice, for a support allowance for a period of twelve months following the decedent’s death.
 2. Upon receipt of an application for a support allowance, the trustee may make an allowance of an amount the trustee deems reasonable in light of the assets and condition of the trust, to provide for proper support during the period of twelve months following the decedent’s death to a child of the decedent who does not reside with the settlor’s surviving spouse and is any of the following:
 a. Less than eighteen years of age.
 b. Between the ages of eighteen and twenty-two years who is any of the following:
 (1) Regularly attending an accredited school in pursuance of a course of study leading to a high school diploma or its equivalent.
 (2) Regularly attending a course of career and technical training either as a part of a regular school program or under special arrangements adapted to the individual person’s needs.
 (3) Is, in good faith, a full-time student in a college, university, or community college.
 (4) Has been accepted for admission to a college, university, or community college and the next regular term has not yet begun.
 c. Is a child of any age and dependent because of physical or mental disability.
 3. If an application for a support allowance has not been filed within four months after service of the notice by or on behalf of the child qualifying for an allowance under subsection 2, the child shall be deemed to have waived the right to an allowance under this section. A child who qualifies for an allowance under this section or the guardian or guardian ad litem for the child, if any, may waive the child’s right to such an allowance by submitting an affidavit to the trustee acknowledging receipt of notice and irrevocably waiving the child’s right to an allowance under this section.
 4. The opening of an estate for the settlor shall terminate the right of a child to apply for an allowance from the trustee of the settlor’s revocable trust or to receive additional support payments from the trust unless the personal representative consents to a continuation of support payments. If an allowance has been paid from trust assets, the trustee or trust beneficiaries shall have a right to be reimbursed subject to court approval from the settlor’s estate for such payment until the final report of the settlor’s estate has been approved.
Referred to in §633A.3110
SUBCHAPTER IV
TRUST ADMINISTRATION
PART 1
OFFICE OF TRUSTEE
    633A.4101
 Acceptance or declination to serve as trustee.
 1. A person named as trustee accepts the office of trustee by doing one of the following:
 a. Signing the trust instrument, or signing a separate written acceptance.
 b. Except as provided in subsection 3, knowingly accepting delivery of the trust property or exercising powers or performing duties as trustee.
 2. A person named as trustee who has not yet accepted the office of trustee may in writing decline to serve as trustee.
 3. If there is an immediate risk of damage to the trust property, the person named as trustee may act to preserve the trust property without accepting the office of trustee, if within a reasonable time after acting, the person delivers a written declination to serve to the settlor, or if the settlor is dead or lacks capacity, to the beneficiaries eligible to receive income or principal distributions from the trust.
    633A.4102
 Trustee’s bond.
 1. A trustee is not required to give a bond to secure performance of the trustee’s duties unless one of the following applies:
 a. A bond is expressly required by the terms of the trust.
 b. A bond is found by the court to be necessary to protect the interests of beneficiaries, regardless of the terms of the trust.
 2. If a bond is required, it must be filed, and be in an amount and with sureties and liabilities as the court may order. The court may excuse a requirement of a bond, reduce or increase the amount of a bond, release a surety, or permit the substitution of another bond with the same or different sureties.
 3. The amount of a bond otherwise required may be reduced by the value of trust property deposited with a financial institution in a manner that prevents its unauthorized disposition, and by the value of real property which the trustee, by express limitation of power, lacks power to convey without court authorization.
 4. Except as otherwise provided by the terms of the trust or ordered by the court, the cost of a bond is charged to the trust.
 5. A bank or trust company shall not be required to give a bond, whether or not the terms of the trust require a bond.
C2001, §633.4102
CS2005, §633A.4102
Referred to in §633A.6105
    633A.4103
 Actions by cotrustees.
 Unless the terms of the trust provide otherwise, the following apply to actions of cotrustees:
 1. A power held by cotrustees may be exercised by majority action.
 2. If impasse occurs due to the failure to reach a majority decision, any trustee may petition the court to decide the issue, or a majority of the trustees may consent to an alternative form of dispute resolution.
 3. If a vacancy occurs in the office of a cotrustee, the remaining cotrustees may act for the trust as if they are the only trustees.
 4. If a cotrustee is unavailable to perform duties because of absence, illness, or other temporary incapacity, the remaining cotrustees may act for the trust, as if they were the only trustees, if necessary to accomplish the purposes of the trust or to avoid irreparable injury to the trust property.
C2001, §633.4103
CS2005, §633A.4103
    633A.4104
 Vacancy in office of trustee.
 A vacancy in the office of trustee exists if any of the following occurs:
 1. The person named as trustee declines to serve as trustee.
 2. The person named as trustee cannot be identified or does not exist.
 3. The trustee resigns or is removed.
 4. The trustee dies.
 5. A guardian or conservator of the trustee’s person or estate is appointed.
    633A.4105
 Filling vacancy.
 1. A trustee must be appointed to fill a vacancy in the office of the trustee only if the trust has no trustee or the terms of the trust require a vacancy in the office of cotrustee to be filled.
 2. A vacancy in the office of trustee shall be filled according to the following:
 a. By the person named in or nominated pursuant to the method specified by the terms of the trust.
 b. If the terms of the trust do not name a person or specify a method for filling the vacancy, or if the person named or nominated pursuant to the method specified fails to accept, one of the following methods shall be used:
 (1) By majority vote of all qualified beneficiaries, who are adults, and the representative of any minor or incompetent qualified beneficiary as provided in section 633A.6303.
 (2) By a person appointed by the court on petition of an interested person or of a person named as trustee by the terms of the trust. The court, in selecting a trustee, shall consider any nomination made by the adult beneficiaries and representatives of any minor and incompetent beneficiaries as designated in section 633A.6303.
    633A.4106
 Resignation of trustee.
 1. A trustee who has accepted a trust may resign by any of the following methods:
 a. As provided by the terms of the trust.
 b. With the consent of the person holding the power to revoke the trust if the holder is competent or is represented by a guardian, conservator, or agent.
 c. With the consent of the qualified beneficiaries who are adults if the trust is irrevocable or the holder of the power to revoke lacks competency or is not represented by a guardian, conservator, or agent.
 d. Upon written notice to the holder of the power to revoke if the holder substantially changes the trustee’s duties and the trustee does not concur.
 e. By filing a petition to resign under section 633A.6202. The resignation takes effect ninety days after the filing, or upon approval of the petition by the court, whichever first occurs. The court must accept the trustee’s resignation but may impose such orders and conditions as are reasonably necessary for the protection of the trust property, including the appointment of a receiver or temporary trustee.
 2. The liability for acts or omissions of a resigning trustee or of any sureties on the trustee’s bond is not released or affected by the trustee’s resignation.
    633A.4107
 Removal of trustee.
 1. A trustee may be removed in accordance with the terms of the trust, or on petition of a settlor, cotrustee, or beneficiary under section 633A.6202.
 2. The court may remove a trustee, or order other appropriate relief if any of the following occurs:
 a. If the trustee has committed a material breach of the trust.
 b. If the trustee is unfit to administer the trust.
 c. If hostility or lack of cooperation among cotrustees impairs the administration of the trust.
 d. If the trustee’s investment performance is consistently and substantially substandard.
 e. If the trustee’s compensation is excessive under the circumstances.
 f. If the trustee merges with another institution or the location or place of administration of the trust changes.
 g. For other good cause shown.
 3. If it appears to the court that trust property or the interests of a beneficiary may suffer loss or injury pending a final decision on a petition for removal of a trustee, the court may suspend the powers of the trustee, compel the trustee to surrender trust property to a cotrustee, receiver, or temporary trustee, or order other appropriate relief.
    633A.4108
 Delivery of property by former trustee.
 Unless a cotrustee remains in office, a former trustee, or if the trustee’s appointment terminated because of death or disability, the former trustee’s personal representative or guardian or conservator, is responsible for and has the powers necessary to protect the trust property and other powers essential to the trust’s administration until the property is delivered to a successor trustee or a person appointed by the court to receive the property.
C2001, §633.4108
CS2005, §633A.4108
    633A.4109
 Compensation of trustee.
 1. If the terms of the trust do not specify the trustee’s compensation, a trustee or cotrustee is entitled to compensation that is reasonable under the circumstances.
 2. If the terms of the trust specify the trustee’s compensation, the trustee is entitled to be compensated as so provided, except that upon proper showing, the court may allow more or less compensation in the following instances:
 a. If the duties of the trustee are substantially different from those contemplated when the trust was created.
 b. If the compensation specified by the terms of the trust would be inequitable, or unreasonably low or high.
 c. In extraordinary circumstances calling for equitable relief.
C2001, §633.4109
CS2005, §633A.4109
    633A.4110
 Repayment for expenditures.
 A trustee is entitled to be repaid out of the trust property, with interest as appropriate, for all of the following expenditures:
 1. Expenditures that were properly incurred in the administration of the trust.
 2. To the extent that they benefited the trust, expenditures that were not properly incurred in the administration of the trust.
C2001, §633.4110
CS2005, §633A.4110
    633A.4111
 Notice of increased trustee’s fee.
 1. As used in this section, “trustee’s fee” includes a trustee’s periodic base fee, rate of percentage compensation, minimum fee, hourly rate, and transaction charge, but does not include fees for extraordinary services.
 2. A trustee shall not charge an increased trustee’s fee for administration of a trust unless the trustee first gives at least thirty days’ written notice of the increased fee to all of the following beneficiaries:
 a. Each qualified beneficiary.
 b. Each beneficiary who was given the last preceding accounting.
 c. Each beneficiary who has made a written request to the trustee for notice of an increased trustee’s fee, and has given an address for receiving notice by mail.
 3. If a beneficiary files a petition for review of an increased trustee’s fee or for removal of a trustee and serves a copy of the petition on the trustee within the thirty-day period, the increased fee does not take effect until otherwise ordered by the court or the petition is dismissed.
PART 2
FIDUCIARY DUTIES OF TRUSTEE
    633A.4201
 Duty to administer trust — alteration by terms of trust.
 1. On acceptance of a trust, the trustee shall administer the trust according to the terms of the trust and according to this trust code, except to the extent the terms of the trust provide otherwise.
 2. The terms of the trust may expand, restrict, eliminate, or otherwise alter the duties prescribed by this trust code, and the trustee may reasonably rely on those terms, but nothing in this trust code authorizes a trustee to act in bad faith or in disregard of the purposes of the trust or the interest of the beneficiaries.
C2001, §633.4201
CS2005, §633A.4201
    633A.4202
 Duty of loyalty — impartiality — confidential relationship.
 1. A trustee shall administer the trust solely in the interest of the beneficiaries, and shall act with due regard to their respective interests.
 2. Any transaction involving the trust which is affected by a material conflict between the trustee’s fiduciary and personal interests is voidable by a beneficiary affected by the transaction unless one of the following applies:
 a. The transaction was expressly authorized by the terms of the trust.
 b. The beneficiary consented to or affirmed the transaction or released the trustee from liability as provided in section 633A.4506.
 c. The transaction is approved by the court after notice to interested persons.
 3. A transaction affected by a material conflict between personal and fiduciary interests includes any sale, encumbrance, or other transaction involving the trust property entered into by the trustee, the spouse, descendant, agent, or attorney of a trustee, or corporation or other enterprise in which the trustee has a substantial beneficial interest.
 4. A transaction not involving trust property between a trustee and a beneficiary which occurs during the existence of the trust or while the trustee retains significant influence over the beneficiary and from which the trustee obtains an advantage is an abuse of a confidential relationship unless the trustee establishes that the transaction was fair.
 5. This section does not apply to any of the following:
 a. An agreement between a trustee and a beneficiary relating to the appointment of the trustee.
 b. The payment of compensation to the trustee, whether by agreement, the terms of the trust, or this trust code.
 c. A transaction between a trust and another trust, decedent’s or conservatorship estate of which the trustee is a fiduciary if the transaction is fair to the beneficiaries of the trust.
 d. An investment by a trustee in securities of an investment company or investment trust to which the trustee, or its affiliate, provides services in a capacity other than as trustee if the investment complies with the prudent investor rule. The trustee may be compensated by the investment company or investment trust for providing services from fees charged to the trust if the trustee provides annual notice and a copy of the trustee’s annual report, including the rate and method by which the trustee’s compensation was determined, to the persons specified in section 633A.4213.
 e. A deposit of trust money in a regulated financial service institution operated by the trustee.
    633A.4203
 Standard of prudence.
 A trustee shall administer the trust with the reasonable care, skill, and caution as a prudent person would, by considering the purposes, terms, distribution requirements, and other circumstances of the trust.
C2001, §633.4203
CS2005, §633A.4203
    633A.4204
 Costs of administration.
 A trustee may only incur costs that are reasonable in relation to the trust property, purposes, and other circumstances of the trust.
C2001, §633.4204
CS2005, §633A.4204
    633A.4205
 Special skills.
 A trustee who has special skills or expertise, or is named trustee in reliance upon the trustee’s representation that the trustee has special skills or expertise, has a duty to use those special skills or expertise.
C2001, §633.4205
CS2005, §633A.4205
    633A.4206
 Delegation.
 1. A trustee shall not delegate to an agent or cotrustee the entire administration of the trust or the responsibility to make or participate in the making of decisions with respect to discretionary distributions, but a trustee may otherwise delegate the performance of functions that a prudent trustee of comparable skills might delegate under similar circumstances.
 2. The trustee shall exercise reasonable care, skill, and caution in the following activities:
 a. Selecting an agent.
 b. Establishing the scope and terms of a delegation, consistent with the purposes and terms of the trust.
 c. Periodically reviewing an agent’s overall performance and compliance with the terms of the delegation.
 d. Redressing an action or decision of an agent which would constitute a breach of trust if performed by the trustee.
 3. A trustee who complies with the requirements of subsections 1 and 2 is not liable to the beneficiaries or to the trust for the decisions or actions of the agent to whom a function was delegated.
 4. In performing a delegated function, an agent shall exercise reasonable care to comply with the terms of the delegation.
 5. By accepting the delegation of a trust function from the trustee of a trust that is subject to the law of this state, an agent submits to the jurisdiction of the courts of this state.
C2001, §633.4206
CS2005, §633A.4206
    633A.4207
 Directory powers.
 1. While a trust is revocable, the trustee may follow a written direction of the settlor that is contrary to the terms of the trust.
 2. In addition to any powers granted to a trustee, the terms of the trust may confer powers upon trust directors and trust protectors as set forth in sections 633A.4801 through 633A.4810. A person’s status as a trust director or trust protector under Iowa law shall be determined on the basis of the powers granted and not on the title given to such person in the trust instrument.
    633A.4208
 Cotrustees.
 1. If a trust has more than one trustee, each trustee shall perform all of the following duties:
 a. Participate in the administration of the trust.
 b. Take reasonable steps to prevent a cotrustee from committing a breach of trust, and to compel a cotrustee to redress a breach of trust.
 2. A trustee who complies with subsection 1 is not liable to the beneficiaries or to the trust for the decisions or actions of a cotrustee.
C2001, §633.4208
CS2005, §633A.4208
    633A.4209
 Control and safeguarding of trust property.
 A trustee shall take reasonable steps under the circumstances to take control of and to safeguard the trust property unless it is in the best interests of the trust to abandon or refuse acceptance of the property.
C2001, §633.4209
CS2005, §633A.4209
    633A.4210
 Separation and identification of trust property.
 A trustee shall do all of the following:
 1. Keep the trust property separate from other property of the trustee unless the trust provides otherwise.
 2. Cause the trust property to be designated in such a manner that the interest of the trust clearly appears.
C2001, §633.4210
CS2005, §633A.4210
    633A.4211
 Enforcement and defense of claims and actions.
 A trustee shall take reasonable steps to enforce claims of the trust, to defend claims against the trust, and to defend against actions that may result in a loss to the trust.
    633A.4212
 Prior fiduciaries.
 A trustee shall take reasonable steps to do all of the following:
 1. Compel a former trustee or other fiduciary to deliver trust property to the trustee.
 2. Redress a breach of trust known to the trustee to have been committed by a prior trustee or other fiduciary.
C2001, §633.4212
CS2005, §633A.4212
    633A.4213
 Duty to inform and account.
 A trustee of an irrevocable trust shall keep the qualified beneficiaries of the trust reasonably informed about the administration of the trust and the material facts necessary to protect the beneficiaries’ interests.
 1. The trustee shall inform each qualified beneficiary of the beneficiary’s right to receive an annual accounting and a copy of the trust instrument. The trustee shall also inform each qualified beneficiary about the process necessary to obtain an annual accounting or a copy of the trust instrument, if not provided. The trustee shall further inform each qualified beneficiary whether the beneficiary will, or will not, receive an annual accounting if the beneficiary fails to take any action. If a qualified beneficiary has previously been provided the notice required by this section, additional notice shall not be required due to a change of trustees or a change in the composition of the qualified beneficiaries.
 2. The trustee shall provide the notice required in subsection 1 to each qualified beneficiary within a reasonable time following any of the following events:
 a. The commencement of the trust administration.
 b. The trustee becoming aware that there is a new qualified beneficiary or a representative of any minor or incompetent beneficiary.
 c. The trust becoming irrevocable.
 d. The time that no person, except the trustee, has the right to change the beneficiaries of the trust.
 3. Except as provided in subsection 4, a trustee shall provide annually to each adult beneficiary and the representative of any minor or incompetent beneficiary who may receive a distribution of income or principal during the accounting time period, an accounting, unless an accounting has been waived specifically for that accounting time period. Upon request, the accounting shall include the beginning balance and the ending balance.
 4. If a settlor has retained the right to change the beneficiaries of the trust or if a party is the holder of a presently exercisable general power of appointment, the trustee shall only be required to report to the settlor or the party.
 5. a. If the trustee has refused, after written request, to provide an accounting or other required notice under this section to a qualified beneficiary, the court may do any of the following:
 (1) Order the trustee to comply with the trustee’s duties under this section.
 (2) Assess costs, including attorney fees, against the trustee personally.
 b. Except as provided in paragraph “a”, the only consequence to a trustee’s failure to provide the required accounting or notice is that the trustee shall not be able to rely upon the statute of limitations under section 633A.4504.
 6. The format and content of an accounting required by this section shall be within the discretion of the trustee, as long as sufficient to reasonably inform the beneficiary of the condition and activities of the trust during the accounting period.
 7. This section does not apply to any trust created prior to July 1, 2002. This section applies to any trust created on or after July 1, 2002, unless the settlor has specifically waived the requirements of this section in the trust instrument. Waiver of this section shall not bar any beneficiary’s common-law right to an accounting, and shall not provide any immunity to a trustee, acting under the terms of the trust, for liability to any beneficiary who discovers facts giving rise to a cause of action against the trustee.
 8. Notwithstanding anything in this chapter to the contrary, if a trust instrument, or a trust protector authorized by the trust instrument, designates that a notice, accounting, or report may be delivered to the settlor or to a designated representative on behalf of a beneficiary prior to such beneficiary’s twenty-fifth birthday, then, to the extent there is no conflict of interest between the representative and the beneficiary, all notices, accountings, and reports served on such representative with respect to such period will have the same effect as if such beneficiary had been served directly.
    633A.4214
 Duties with regard to discretionary powers.
 1. A trustee shall exercise a discretionary power within the bounds of reasonable judgment and in accordance with applicable fiduciary principles and the terms of the trust.
 2. Notwithstanding the use of such terms as “absolute”, “sole”, or “uncontrolled” in the grant of discretion, a trustee shall act in accordance with fiduciary principles and shall not act in bad faith or in disregard of the purposes of the trust or the power. Absent an abuse of discretion, a trustee’s exercise of discretion is not subject to control by a court.
 3. Subject to paragraph “c” and unless the terms of the trust expressly indicate that a rule in this subsection does not apply, all of the following shall apply:
 a. A person other than a settlor who is a beneficiary and trustee of a trust that confers on the trustee the power to make discretionary distributions to or for the trustee’s personal benefit may exercise the power only in accordance with an ascertainable standard relating to the trustee’s individual health, education, support, or maintenance within the meaning of section 2041(b)(1)(A) or 2514(c)(1) of the Internal Revenue Code of 1986.
 b. A trustee shall not exercise a power to make discretionary distributions to satisfy a legal obligation of support that the trustee personally owes to another person.
 c. This subsection does not apply to the following:
 (1) A power held by the settlor’s spouse who is the trustee of a trust for which a marital deduction, as defined in section 2056(b)(5) or 2523(e) of the Internal Revenue Code of 1986, was previously allowed.
 (2) A trust that may be revoked or amended by the settlor.
 (3) A trust, if contributions to the trust qualify for an annual exclusion under section 2503(c) of the Internal Revenue Code of 1986.
 4. A power whose exercise is limited or prohibited by subsection 3 may be exercised by a majority of the remaining trustees whose exercise of the power is not so limited or prohibited. If the power of all trustees is so limited or prohibited, the court may appoint a special fiduciary with authority to exercise the power.
    633A.4215
 Distributions in further trust.
 1. As used in this section:
 a. “First trust” means a trust from which income or principal is transferred into the second trust.
 b. “Restricted trustee” means a trustee of the first trust if such trustee is a beneficiary of the first trust or if such trustee has the power to change the trustees of the first trust within the meaning of subsection 5.
 c. “Second trust” means a trust into which the income or principal of the first trust has been transferred.
 2. Unless the terms of the governing instrument expressly provide otherwise, if a trustee of the first trust has discretion under the terms of a governing instrument to make a distribution of income or principal to or for the benefit of one or more beneficiaries of the first trust, whether or not restricted by any standard, then the trustee, independently or with court approval, may appoint part or all of the income or principal subject to the trustee’s discretion in favor of a trustee of a second trust under a governing instrument separate from the governing instrument of the first trust. Before exercising the trustee’s discretion to appoint and distribute assets to a second trust, the trustee of the first trust shall determine whether the appointment is necessary or desirable after taking into account the purposes of the first trust, the terms and conditions of the second trust, and the consequences of the distribution. In addition, the following apply to all appointments made under this section:
 a. The second trust may only have as beneficiaries one or more of the beneficiaries of the first trust to or for whom a discretionary distribution of income or principal may be made from the first trust, or to or for whom a distribution of income or principal may be made in the future from the first trust at a time or upon the happening of an event specified under the first trust.
 b. No restricted trustee of the first trust may exercise such authority over the first trust to the extent that doing so could have any of the following effects:
 (1) Benefiting the restricted trustee as a beneficiary of the first trust, unless the exercise of such authority is limited by an ascertainable standard based on or related to health, education, maintenance, or support.
 (2) Removing restrictions on discretionary distributions to a beneficiary imposed by the governing instrument under which the first trust was created, except that a provision in the second trust which limits distributions by an ascertainable standard based on or related to the health, education, maintenance, or support of any such beneficiary is permitted, as is a distribution to a trust established pursuant to 42 U.S.C. §1396p(d)(4).
 c. No restricted trustee of the first trust may exercise such authority over the first trust to the extent that doing so would have the effect of increasing the distributions that can be made from the second trust to the restricted trustees of the first trust or to a beneficiary who may change the trustees of the first trust within the meaning of subsection 5 compared to the distributions that can be made to such trustee or beneficiary, as the case may be, under the first trust, unless the exercise of such authority is limited by an ascertainable standard based on or related to health, education, support, or maintenance within the meaning of section 2041(b)(1)(A) or 2514(c)(1) of the Internal Revenue Code.
 d. The provisions of paragraphs “b” and “c” only apply to restrict the authority of a trustee if either a trustee, or a beneficiary who may change the trustee, is a United States citizen or domiciliary under the Internal Revenue Code, or the trust owns property that would be subject to United States estate or gift taxes if owned directly by such a person.
 e. In the case of any trust contributions which have been treated as gifts qualifying for the exclusion from gift tax described in section 2503(b) of the Internal Revenue Code, by reason of the application of section 2503(c) of the Internal Revenue Code, the governing instrument for the second trust shall provide that the beneficiary’s remainder interest shall vest no later than the date upon which such interest would have vested under the terms of the governing instrument for the first trust.
 f. The exercise of such authority may not reduce any income interest of any income beneficiary of any of the following trusts:
 (1) A trust for which a marital deduction has been taken for federal tax purposes under section 2056 or 2523 of the Internal Revenue Code, or for state tax purposes under any comparable provision of applicable state law.
 (2) A charitable remainder trust under section 664 of the Internal Revenue Code.
 (3) A grantor retained annuity or unitrust trust under section 2702 of the Internal Revenue Code.
 g. The exercise of such authority does not apply to trust property subject to a presently exercisable power of withdrawal held by a trust beneficiary to whom, or for the benefit of whom, the trustee has authority to make distributions, unless after the exercise of such authority, the beneficiary’s power of withdrawal is unchanged with respect to the trust property.
 h. The exercise of such authority is not prohibited by a provision in the governing instrument that prohibits amendment or revocation of the trust.
 i. Any appointment made by a trustee shall be considered a distribution by the trustee pursuant to the trustee’s distribution powers and authority.
 j. Notwithstanding the foregoing provisions of this subsection, the governing instrument of the second trust may grant a power of appointment to one or more of the beneficiaries of the second trust who are beneficiaries of the first trust. The power of appointment may include the power to appoint trust property to the holder of the power of appointment, the holder’s creditors, the holder’s estate, the creditors of the holder’s estate, or any other person, whether or not that person is a trust beneficiary.
 k. A permitted exercise of the trustee’s discretion over the entire income and principal of the first trust may be made by modifying the first trust without an actual distribution of property, in which case the second trust is the modified first trust. A modification in further trust pursuant to this paragraph shall require the trustee to notify all beneficiaries of the trust, in writing, at least twenty days prior to the effective date of such exercise, but shall not be subject to the limitations of part 2 of subchapter II of this chapter.
 l. This section applies to any trust administered under the laws of this state, including a trust whose governing jurisdiction is transferred to this state.
 3. Any action that may not be taken by a trustee of the first trust by reason of the restrictions in subsection 2, paragraph “b”, may instead be taken by any other trustee of the first trust who is not so restricted, or, if none, by the next available party who can be a successor trustee and who is not so restricted.
 4. The second trust may be a trust created or administered under the laws of any jurisdiction, within or without the United States.
 5. For the purposes of subsections 1 and 2, a beneficiary shall be considered to have the power to change the trustees if the beneficiary can, alone or with others, name such beneficiary as a trustee or can remove a trustee and replace that trustee with a new trustee who is the beneficiary or who is related or subordinate, as defined in section 672 of the Internal Revenue Code, to the beneficiary.
 6. The exercise of the power to distribute the income or principal of the trust under this section shall be by an instrument in writing, signed and acknowledged by the trustee, and filed with the records of the trust. The trustee of the first trust may notify the beneficiaries of the first trust, in writing, prior to the effective date of the trustee’s exercise of the power under this section. A copy of the exercise of this authority and the second trust agreement shall satisfy this notice provision. For the purposes of this section, the term “beneficiaries” means those persons who would be entitled to notice and a copy of the first trust instrument under section 633A.4213.
 7. The exercise of the power to distribute the income or principal of the trust under this section shall be considered the exercise of a power of appointment that shall not be exercised in favor of the trustee, the trustee’s creditors, the trustee’s estate, or the creditors of the trustee’s estate.
 8. The power under this section may not be exercised to suspend the power to alienate trust property or extend the first trust beyond the permissible period of any rule against perpetuities applicable to the first trust.
Referred to in §633A.4810
Legislative intent and construction; 2020 Acts, ch 1076, §17
PART 3
UNIFORM PRUDENT INVESTOR ACT
Referred to in §262.14, 633.123A, 633.348
    633A.4301
 Short title.
 This part may be cited as the “Uniform Prudent Investor Act”.
C2001, §633.4301
CS2005, §633A.4301
    633A.4302
 Standard of care — portfolio strategy — risk and return objectives.
 1. A trustee shall invest and manage trust property as a prudent investor would, by considering the purposes, terms, distribution requirements, and other circumstances of the trust. In satisfying this standard, the trustee shall exercise reasonable care, skill, and caution.
 2. A trustee’s investment and management decisions respecting individual assets must be evaluated not in isolation but in the context of the trust portfolio as a whole and as a part of an overall investment strategy having risk and return objectives reasonably suited to the trust.
 3. A trustee shall consider all of the following circumstances, to the extent relevant to the trust or its beneficiaries in investing and managing trust property:
 a. General economic conditions.
 b. The possible effect of inflation or deflation.
 c. The expected tax consequences of investment decisions or strategies.
 d. The role that each investment or course of action plays within the overall trust portfolio, which may include financial assets, interests in closely held enterprises, tangible and intangible personal property, and real property.
 e. The expected total return from income and the appreciation of capital.
 f. Other resources of the beneficiaries.
 g. Needs for liquidity, regularity of income, and preservation or appreciation of capital.
 h. An asset’s special relationship or special value, if any, to the purposes of the trust or to one or more of the beneficiaries.
 4. A trustee shall make a reasonable effort to verify facts relevant to the investment and management of trust property.
 5. A trustee may invest in any kind of property or type of investment consistent with the standards of this part.
C2001, §633.4302
CS2005, §633A.4302
Referred to in §523A.203, 633.123
    633A.4303
 Diversification.
 A trustee shall diversify the investments of the trust unless the trustee reasonably determines that the purposes of the trust are better served without diversifying.
C2001, §633.4303
CS2005, §633A.4303
    633A.4304
 Duties at inception of trusteeship.
 Within a reasonable time after accepting a trusteeship or receiving trust property, a trustee shall review the trust property and make and implement decisions concerning the retention and disposition of assets, in order to bring the trust portfolio into compliance with the purposes, terms, distribution requirements, and other circumstances of the trust, and with the requirements of this part.
C2001, §633.4304
CS2005, §633A.4304
    633A.4305
 Loyalty.
 A trustee shall invest and manage the trust property solely in the interest of the beneficiaries.
C2001, §633.4305
CS2005, §633A.4305
    633A.4306
 Impartiality.
 If a trust has two or more beneficiaries, the trustee shall act impartially in investing and managing the trust property, taking into account any differing interests of the beneficiaries.
C2001, §633.4306
CS2005, §633A.4306
    633A.4307
 Investment costs.
 In investing and managing trust property, a trustee may only incur costs that are appropriate and reasonable in relation to the property, the purposes of the trust, and the skills of the trustee.
C2001, §633.4307
CS2005, §633A.4307
    633A.4308
 Reviewing compliance.
 Compliance with the prudent investor rule is determined in light of the facts and circumstances existing at the time of a trustee’s decision or action and not by hindsight.
C2001, §633.4308
CS2005, §633A.4308
    633A.4309
 Language invoking prudent investor rule.
 The following terms or comparable language in the provisions of a trust, unless otherwise limited or modified, authorizes any investment or strategy permitted under this trust code:
 1. Investments permissible by law for investment of trust funds.
 2. Legal investments.
 3. Authorized investments.
 4. Using the judgment and care under the circumstances then prevailing that persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not in regard to speculation but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital.
 5. Prudent man rule.
 6. Prudent trustee rule.
 7. Prudent person rule.
 8. Prudent investor rule.
C2001, §633.4309
CS2005, §633A.4309
PART 4
POWERS OF TRUSTEES
    633A.4401
 General powers — fiduciary duties.
 1. A trustee, without authorization by the court, may exercise the following powers:
 a. The powers conferred by the terms of the trust.
 b. Except as limited by the terms of the trust, powers conferred by this trust code.
 2. This part does not affect the power of the court to relieve a trustee from restrictions in the terms of the trust on the exercise of powers, to confer on a trustee additional powers whether or not authorized by the terms of the trust, or to restrict the exercise of a power otherwise given to the trustee by the terms of the trust or this trust code.
 3. The grant of a power to a trustee, whether by the terms of the trust, this trust code, or the court, does not in itself govern the exercise of the power. In exercising a power, the trustee shall act in accordance with fiduciary principles.
C2001, §633.4401
CS2005, §633A.4401
Referred to in §633.750, 633A.4809
    633A.4402
 Specific powers of trustees.
 In addition to the powers conferred by the terms of the trust, a trustee may perform all actions necessary to accomplish the proper management, investment, and distribution of the trust property, including the following powers:
 1. Collect, hold, and retain trust property received from a settlor or any other person. The property may be retained even though it includes property in which the trustee is personally interested.
 2. Accept or refuse to accept additions to the property of the trust from a settlor or any other person.
 3. With respect to an interest in a proprietorship, partnership, limited liability company, business trust, corporation, or other form of business or enterprise, continue or participate in the operation of a business or other enterprise that is part of the trust and take any action that may be taken by shareholders, members, or property owners, including merging, dissolving, or otherwise changing the form of a business organization and contributing additional capital.
 4. Deposit trust funds in an account in a financial institution, including a financial institution operated by the trustee.
 5. Acquire or dispose of property, for cash or on credit, at public or private sale, or by exchange.
 6. Manage, control, divide, develop, improve, exchange, partition, change the character of, or abandon trust property. Consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution, or liquidation of a corporation or other business enterprise, and participate in voting trusts, pooling arrangements, and foreclosures, and in connection therewith, deposit securities with and transfer title and delegate discretion to any protective or other committee as the trustee considers advisable.
 7. Encumber, mortgage, or pledge trust property for a term within or extending beyond the term of the trust in connection with the exercise of a power vested in the trustee.
 8. Make ordinary or extraordinary repairs, alterations, or improvements in buildings or other trust property; demolish improvements; and raze existing or erect new party walls or buildings.
 9. Subdivide or develop land, dedicate land to public use, make or obtain the vacation of plats and adjust boundaries, adjust differences in valuation on exchange or partition by giving or receiving consideration, and dedicate easements to public use without consideration.
 10. Enter into a lease for any purpose as lessor or lessee with or without the option to purchase or renew and for a term within or extending beyond the term of the trust.
 11. Enter into a lease or arrangement for exploration and removal of gas, oil, or other minerals or geothermal energy, and enter into a community oil lease or a pooling or unitization agreement.
 12. Grant an option involving disposition of trust property or take an option for the acquisition of property, including an option that is exercisable beyond the duration of the trust.
 13. With respect to shares of stock of a domestic or foreign corporation, any membership in a nonprofit corporation, or other property, the trustee may do the following:
 a. Vote in person, and give proxies to exercise, any voting rights with respect to the shares, memberships, or property.
 b. Waive notice of a meeting or give consent to the holding of a meeting.
 c. Authorize, ratify, approve, or confirm any action that could be taken by shareholders, members, or property owners.
 14. Pay calls, assessments, and any other sums chargeable or accruing against or on account of securities.
 15. Sell or exercise stock subscription or conversion rights.
 16. Select a mode of payment under any employee benefit or retirement plan, annuity, or life insurance payable to the trustee, and exercise rights thereunder, including the right to indemnification for expenses and against liabilities, and take appropriate action to collect proceeds.
 17. Hold a security in the name of a nominee or in other form without disclosure of the trust so that title to the security may pass by delivery.
 18. Deposit securities in a securities’ depository.
 19. Insure the property of the trust against damage or loss and insure the trustee against liability with respect to third persons.
 20. Borrow money for any trust purpose to be repaid from trust property.
 21. Pay or contest any claim; settle a claim by or against the trust by compromise, arbitration, or otherwise; and release, in whole or in part, a claim belonging to the trust.
 22. Pay taxes, assessments, reasonable compensation of the trustee and of employees and agents of the trust, and other expenses incurred in the collection, care, administration, and protection of the trust.
 23. Make loans out of trust property to a beneficiary on terms and conditions the trustee considers to be fair and reasonable under the circumstances, and guarantee loans to the beneficiary by encumbrances on trust property.
 24. Pay an amount distributable to a beneficiary, whether or not the beneficiary is under a legal disability, by paying the amount to the beneficiary or by paying the amount to another person for the use or benefit of the beneficiary.
 25. Upon distribution of trust property or the division or termination of a trust, make distribution in divided or undivided interests, allocate particular assets in proportionate or disproportionate shares, value the trust property for those purposes, and adjust for resulting differences in valuation.
 26. Employ accountants, attorneys, investment advisors, appraisers, or other persons, even if they are associated or affiliated with the trustee, to advise or assist the trustee in the performance of administrative duties.
 27. With respect to any actual or potential violation of any environmental law affecting property held directly or indirectly by the trustee, a trustee may do the following:
 a. Inspect or investigate property the trustee holds or has been asked to hold or property owned or operated by an organization in which the trustee holds an interest in or has been asked to hold an interest in, and expend trust funds therefore, for the purpose of determining any potential environmental law violations with respect to the property.
 b. Take action to prevent, abate, or otherwise remedy any actual or potential violation of any environmental law affecting property held directly or indirectly by the trustee, whether taken before or after the assertion of a claim or the initiation of governmental enforcement.
 c. Decline to accept property into trust or disclaim any power with respect to property that is or may be burdened with liability for violation of any environmental law.
 d. Negotiate claims against the trust which may be asserted for an alleged violation of environmental law.
 e. Pay the expense of any inspection, review, abatement, or remedial action to comply with environmental law.
 28. Withhold funds from distribution for the purpose of maintaining a reserve for any valid business purpose, or as a depletion reserve, if, in the trustee’s discretion, the failure to do so would unfairly, and materially, reduce the value of the interest of the remainder.
 29. Execute and deliver instruments that are useful to accomplish or facilitate the exercise of the trustee’s powers.
 30. Prosecute or defend an action, claim, or proceeding in order to protect trust property.
 31. Resolve a dispute concerning the interpretation of the trust or its administration by mediation, arbitration, or other procedure for alternative dispute resolution.
 32. Upon termination of the trust, exercise the powers necessary to conclude the administration of the trust and distribute the trust property to the person or persons entitled to the trust property.
 33. Exercise all rights and powers granted to a trustee under chapter 638.
Referred to in §633.750, 633A.4809
    633A.4403
 Trustee-written request and third-party protection.
 1. A trustee under this chapter may present a written request to any person for the purpose of obtaining information needed to perform the trustee’s duties or information regarding any of the following property:
 a. Owned by the trust for which the trustee is acting as fiduciary.
 b. To which a living or deceased settlor is entitled.
 c. Owned by the deceased settlor at the time of death, including information about property of a deceased settlor that has passed or will pass by beneficiary designation or joint tenancy ownership.
 2. The written request must include a certification of trust that complies with section 633A.4604. A person to whom a request is presented under this section may require that the trustee presenting the request provide proof of the trustee’s identity.
 3. A person who in good faith provides the property or information a trustee requests under this section, after taking reasonable steps to verify the identity of the trustee and who has no knowledge that the representations contained in the request are incorrect, shall not be liable to any person for so acting and may assume without inquiry the existence of the facts contained in the request. The period of time to verify the trustee’s authority shall not exceed ten business days from the date the person received the request. Any right or title acquired from the trustee in consideration of the provision of property or information under this section is not invalid in consequence of a misapplication by the trustee. A transaction, and a lien created by a transaction, entered into by the trustee and a person acting in reliance upon a request under this section is enforceable against the assets for which the trustee has responsibility.
 4. If a person refuses to provide the requested property or information within ten business days after receiving a request under this section, the trustee may bring an action to recover the property or information or compel its delivery against the person to whom the trustee presented the written request. An action brought under this section must be brought within one year after the date of the act or failure to act. If the court finds that the person acted unreasonably in failing to deliver the property or information as requested in the written request, the court may award any or all of the following to the trustee:
 a. Damages sustained by the trust or by a living or deceased settlor’s estate.
 b. Costs of the action.
 c. A penalty in an amount determined by the court, but not less than five hundred dollars or more than ten thousand dollars.
 d. Reasonable attorney fees, as determined by the court, based on the value of the time reasonably expended by the attorney and not by the amount of the recovery on behalf of the trustee.
 5. This section does not limit or change the right of beneficiaries, heirs, or creditors of a living or deceased settlor to estate or trust property to which they are otherwise entitled.
Section applies to estates, trusts, and conservatorships in existence on or after July 1, 2023, that were opened or created before, on, or after July 1, 2023; 2023 Acts, ch 124, §9
PART 5
LIABILITY OF TRUSTEES TO
BENEFICIARIES
    633A.4501
 Violations of duties — breach of trust.
 1. A violation by a trustee of a duty the trustee owes a beneficiary is a breach of trust.
 2. The remedies of a beneficiary for breach of trust are exclusively equitable and any action shall be brought in a court of equity.
C2001, §633.4501
CS2005, §633A.4501
    633A.4502
 Breach of trust — actions.
 1. Except as provided in section 633A.4213, to remedy a breach of trust which has occurred or may occur, a beneficiary or cotrustee of the trust may request the court to do any of the following:
 a. Compel the trustee to perform the trustee’s duties.
 b. Enjoin the trustee from committing a breach of trust.
 c. Compel the trustee to redress a breach of trust by payment of money or otherwise.
 d. Appoint a receiver or temporary trustee to take possession of the trust property and administer the trust.
 e. Remove the trustee.
 f. Reduce or deny compensation to the trustee.
 g. Subject to section 633A.4603, nullify an act of the trustee, impose an equitable lien or a constructive trust on trust property, or trace trust property wrongfully disposed of and recover the property or its proceeds.
 h. Order any other appropriate relief.
 2.  The exception created in subsection 1 of this section does not apply to any trust created prior to July 1, 2002.
    633A.4503
 Breach of trust — liability.
 A beneficiary may charge a trustee who commits a breach of trust with the amount required to restore the value of the trust property and trust distributions to what they would have been had the breach not occurred, or, if greater, the amount of profit lost by reason of the breach.
C2001, §633.4503
CS2005, §633A.4503
    633A.4504
 Limitation of action against trustee.
 1. Unless previously barred by adjudication, consent, or other limitation, a claim against a trustee for breach of trust is barred as to a beneficiary who has received an accounting pursuant to section 633A.4213 or other report that adequately discloses the existence of the claim, unless a proceeding to assert the claim is commenced within one year after the receipt of the accounting or report. An accounting or report adequately discloses the existence of a claim if it provides sufficient information so that the beneficiary knows of the claim or reasonably should have inquired into its existence.
 2. For the purpose of subsection 1, a beneficiary is deemed to have received an accounting or report in the following instances:
 a. In the case of an adult who is reasonably capable of understanding the accounting or report, if it is received by the adult personally.
 b. In the case of an adult who is not reasonably capable of understanding the accounting or report, if it is received by the adult’s legal representative, including a guardian ad litem or other person appointed for this purpose.
 c. In the case of a minor, if it is received by the minor’s guardian or conservator or, if the minor does not have a guardian or conservator, if it is received by a parent of the minor who does not have a conflict of interest.
 3. Any claim for breach of trust against a trustee who has presented an accounting or report to a beneficiary more than one year prior to July 1, 2000, shall be time barred unless some exception stated in this section applies which tolls the statute. Any claim arising under this section within one year of July 1, 2000, shall be time barred after one year unless an exception applies to toll the statute.
 4. For the purposes of this section, “report” means a document including but not limited to a letter, delivered by or on behalf of the trustee to a beneficiary of the trust.
Referred to in §633A.4213, 633A.5108
    633A.4505
 Exculpation of trustee.
 A provision in the terms of the trust relieving a trustee of liability for breach of trust is unenforceable to the extent that it does either of the following:
 1. Relieves a trustee of liability for breach of trust committed intentionally, with gross negligence, in bad faith, or with reckless indifference to the interest of the beneficiary, or for any profit derived by the trustee from the breach.
 2. Was inserted as the result of an abuse by the trustee of a fiduciary or confidential relationship to the settlor.
C2001, §633.4505
CS2005, §633A.4505
    633A.4506
 Beneficiary’s consent, release, or affirmance — nonliability of trustee.
 1. A beneficiary shall not hold a trustee liable for a breach of trust if the beneficiary does any of the following:
 a. Consents to the conduct constituting the breach.
 b. Releases the trustee from liability for the breach.
 c. Affirms the transaction constituting the breach.
 2. A beneficiary may hold a trustee liable for breach of trust despite a consent, release, or affirmance by the beneficiary if, at the time of the consent, release, or affirmance, all of the following applied:
 a. The beneficiary did not know of the beneficiary’s rights.
 b. The beneficiary did not know the material facts known to the trustee or which the trustee should have known.
 c. The trustee did not reasonably believe that the beneficiary knew the beneficiary’s rights and that the beneficiary knew material facts known to the trustee or which the trustee should have known.
 3. A beneficiary may hold a trustee liable for breach of a trust despite a consent, release, or affirmance by the beneficiary if the consent, release, or affirmance was induced by improper conduct of the trustee.
Referred to in §633A.4202
    633A.4507
 Attorney fees and costs.
 In a judicial proceeding involving the administration of a trust, the court, as justice and equity may require, may award costs and expenses, including reasonable attorney fees, to any party, to be paid by another party or from the trust that is the subject of the controversy.
C2005, §633.4507
CS2005, §633A.4507
PART 6
RIGHTS OF THIRD PARTIES
    633A.4601
 Personal liability — limitations.
 1. Except as otherwise provided in the contract or in this part, a trustee is not personally liable on a contract properly entered into in the trustee’s fiduciary capacity in the course of administration of the trust unless the trustee fails to reveal the representative capacity or identify the trust in the contract.
 2. A trustee is personally liable for obligations arising from ownership or control of trust property, including liability for environmental law violations, and for torts committed in the course of administering a trust only if the trustee is personally at fault.
 3. A claim based on a contract entered into by a trustee in the trustee’s representative capacity, on an obligation arising from ownership or control of trust property, or on a tort committed in the course of administering a trust may be asserted against the trust by proceeding against the trustee in the trustee’s representative capacity, whether or not the trustee is personally liable on the claim.
 4. A question of liability as between the trust and the trustee personally may be determined in a proceeding brought under section 633A.6202.
    633A.4602
 Dissenting cotrustees.
 1. A cotrustee who does not join in exercising a power is not liable to a third party for the consequences of the exercise of the power.
 2. A dissenting cotrustee who joins in an action at the direction of the majority cotrustees is not liable to a third party for the action if the dissenting cotrustee expresses the dissent in writing to any other cotrustee at or before the action is taken.
 3. This section does not excuse a cotrustee from liability for failure to discharge a cotrustee’s duties as a trustee.
C2001, §633.4602
CS2005, §633A.4602
    633A.4603
 Obligations of third parties.
 1. With respect to a third party dealing with a trustee or assisting a trustee in the conduct of a transaction, if the third party acts in good faith and for a valuable consideration and without knowledge that the trustee is exceeding the trustee’s powers or is improperly exercising them, the following apply:
 a. A third party is not bound to inquire as to whether a trustee has power to act or is properly exercising a power and may assume without inquiry the existence of a trust power and its proper exercise.
 b. A third party is fully protected in dealing with or assisting a trustee, as if the trustee has and is properly exercising the power the trustee purports to exercise.
 2. A third party who acts in good faith is not bound to ensure the proper application of trust property paid or delivered to the trustee.
 3. If a third party acting in good faith and for a valuable consideration enters into a transaction with a former trustee without knowledge that the person is no longer a trustee, the third party is fully protected as if the former trustee were still a trustee.
C2001, §633.4603
CS2005, §633A.4603
Referred to in §633A.4502
    633A.4604
 Certification of trust.
 1. A trustee may present a certification of trust to any person in lieu of providing a copy of the trust instrument to establish the trust’s existence or terms or the trustee’s authority.
 2. The certification of trust must do all of the following:
 a. State the names of all the currently acting trustees.
 b. If there is more than one currently acting trustee, state whether the trustees may act individually or must act by majority decision or must act by unanimous decision.
 c. State that the trust has not been revoked, modified, or amended in any manner that would cause the representations in the certification of trust to be incorrect.
 d. Be signed by a currently acting trustee or the attorney of an acting trustee.
 e. Be dated and certified under penalty of perjury and pursuant to the laws of the state of Iowa that the certification of trust is true and correct or be subscribed and sworn to under penalty of perjury before a notary public as provided in chapter 9B.
 3. A certification of trust need not contain the dispositive provisions of the trust which set forth the distribution of the trust estate.
 4. A person may require that the trustee offering the certification of trust provide proof of the trustee’s identity and copies of those excerpts from the original trust instrument and amendments to the original trust instrument which designate the trustee and confer upon the trustee the power to act in the pending transaction.
 5. A person who acts in reliance upon a certification of trust after taking reasonable steps to verify the identity of the trustee and without knowledge that the representations contained in the certification are incorrect is not liable to any person for so acting and may assume without inquiry the existence of the facts contained in the certification. The period of time to verify the identity of the trustee shall not exceed ten business days from the date the person received the certification of trust. Knowledge shall not be inferred solely from the fact that a copy of all or part of the trust instrument is held by the person relying upon the trust certification. A transaction, and a lien created by a transaction, entered into by the trustee and a person acting in reliance upon a certification of trust is enforceable against the trust assets.
 6. A person making a demand for the trust instrument in addition to a certification of trust or excerpts shall be liable for damages, including attorney fees, incurred as a result of the refusal to accept the certification of trust or excerpts in lieu of the trust instrument if the court determines that the person acted unreasonably in requesting the trust instrument.
 7. a. If a trustee has provided a certification of trust and a person refuses to pay, deliver, or transfer any property owed to or owned by the trust within a reasonable time thereafter, the trustee may bring an action under this subsection and the court may award any or all of the following to the trustee:
 (1) Any damages sustained by the trust.
 (2) The costs of the action.
 (3) A penalty in an amount of not less than five hundred dollars and not more than ten thousand dollars.
 (4) Reasonable attorney fees, based on the value of the time reasonably expended by the attorney and not on the amount of the recovery on behalf of the trustee.
 b. An action shall not be brought under this subsection more than one year after the date of the occurrence of the alleged violation.
 8. This section does not limit the rights of beneficiaries to obtain copies of the trust instrument or rights of others to obtain copies in a proceeding concerning the trust.
Referred to in §524.810A, 633A.4403, 638.12, 638.13
    633A.4605
 Liability for wrongful taking, concealing, or disposing of trust property.
 A person who, in bad faith, wrongfully takes, conceals, or disposes of trust property is liable for twice the value of the property, attorney fees, court costs, and where consistent with existing law, punitive damages, recoverable in an action by a trustee for the benefit of the trust.
C2001, §633.4605
CS2005, §633A.4605
    633A.4606
 Interest as general partner.
 1. Except as otherwise provided in subsection 3 or unless personal liability is imposed in the contract, a trustee who holds an interest as a general partner in a general or limited partnership is not personally liable on a contract entered into by the partnership after the trust’s acquisition of the interest if the fiduciary capacity was disclosed in the contract or in a statement previously filed pursuant to section 486A.303 or 488.201.
 2. Except as otherwise provided in subsection 3, a trustee who holds an interest as a general partner is not personally liable for torts committed by the partnership or for obligations arising from ownership or control of the interest unless the trustee is personally at fault.
 3. The immunity provided by this section does not apply if an interest in the partnership is held by the trustee in a capacity other than that of trustee or is held by the trustee’s spouse or one or more of the trustee’s descendants, siblings, or parents, or the spouse of any of the trustee’s descendants, siblings, or parents.
 4. If the trustee of a revocable trust holds an interest as a general partner, the settlor shall be personally liable for contracts and other obligations of the partnership as if the settlor were a general partner.
PART 7
TRUST CONSTRUCTION
    633A.4701
 Survivorship with respect to future interests under terms of trust — substitute takers.
 1. Unless otherwise specifically stated by the terms of the trust, the interest of each beneficiary is contingent on the beneficiary surviving until the date on which the beneficiary becomes entitled to possession or enjoyment of the beneficiary’s interest in the trust.
 2. If a beneficiary dies prior to becoming entitled to possession or enjoyment of the beneficiary’s interest and the terms of the trust provide for an alternate beneficiary who is living on the date the interest becomes possessory, the alternate beneficiary succeeds to the interest in accordance with the terms of the trust.
 3. If a beneficiary dies prior to becoming entitled to possession or enjoyment of the beneficiary’s interest and no alternate beneficiary is named in the trust, and the beneficiary has issue who are living on the date the interest becomes possessory, the issue of the beneficiary who are living on such date shall receive the interest of the beneficiary.
 4. If both a beneficiary of an interest and any alternate beneficiary of that interest named in the trust die prior to the interest becoming possessory, and the beneficiary has no issue who are living on the date the interest becomes possessory, the issue of the alternate beneficiary who are living on such date shall take the interest of the beneficiary.
 5. If both the beneficiary of an interest and any alternate beneficiary of that interest named in the trust die prior to the interest becoming possessory, and neither the beneficiary nor the alternate beneficiary has issue who are living on the date the interest becomes possessory, the beneficiary’s interest shall be distributed to the takers of the settlor’s residuary estate, or, if the trust is the sole taker of the settlor’s residuary estate, in accordance with section 633A.2106.
 6. If both the beneficiary of an interest and any alternate beneficiary of that interest named in the trust die prior to the interest becoming possessory, and both the beneficiary and the alternate beneficiary have issue who are living on the date the interest becomes possessory, the issue of the beneficiary succeed to the interest of the beneficiary. The issue of the alternate beneficiary shall not succeed to any part of the interest of the beneficiary.
 7. For the purposes of this section, persons appointed under a power of appointment shall be considered beneficiaries under this section and takers in default of appointment designated by the instrument creating the power of appointment shall be considered alternate beneficiaries under this section.
 8. Subsections 2, 3, 4, 5, 6, and 7 do not apply to any interest subject to an express condition of survivorship imposed by the terms of the trust. For the purposes of this section, words of survivorship including, but not limited to, “my surviving children”, “if a person survives” a named period, and terms of like import, shall be construed to create an express condition of survivorship. Words of survivorship include language requiring survival to the distribution date or to any earlier or unspecified time, whether those words are expressed in condition precedent, condition subsequent, or any other form.
 9. For the purposes of this section, a term of the trust requiring that a beneficiary survive a person whose death does not make the beneficiary entitled to possession or enjoyment of the beneficiary’s interest in the trust shall not be considered as “otherwise specifically stated by the terms of the trust” nor as an “express condition of survivorship imposed by the terms of the trust”.
 10. If an interest to which this section applies is given to a class, other than a class described as “issue”, “descendants”, “heirs of the body”, “heirs”, “next of kin”, “relatives”, “family”, or a class described by language of similar import, the members of the class who are living on the date on which the class becomes entitled to possession or enjoyment of the interest shall be considered as alternate beneficiaries under this section. However, neither the residuary beneficiaries under the settlor’s will nor the settlor’s heirs shall be considered as alternate beneficiaries for the purposes of this section.
    633A.4702
 Discretionary language prevails over other standard.
 In the absence of clear and convincing evidence to the contrary, language in a governing instrument granting a trustee discretion to make or withhold a distribution shall prevail over any language in the governing instrument indicating that the beneficiary may have a legally enforceable right to distributions or indicating a standard for payments or distributions.
C2005, §633.4702
CS2005, §633A.4702
    633A.4703
 General order for abatement.
 Except as otherwise provided by the governing instrument, where necessary to abate shares of the beneficiaries of a trust for the payment of debts and charges, federal estate taxes, bequests, the share of the surviving spouse who takes an elective share, and the shares of children born or adopted after the execution of the trust, abatement shall occur in the following order:
 1. Shares allocated to the residuary beneficiaries of the trust shall be abated first, on a pro rata basis.
 2. Shares defined by a dollar amount, on a pro rata basis.
 3. Shares described as specific items of property whether tangible or intangible shall be abated last, and such abatement shall be done as equitably by the trustee among the various beneficiaries as circumstances reasonably allow.
 4. Notwithstanding subsections 1, 2, or 3, a disposition in favor of the settlor’s surviving spouse who does not take an elective share shall be abated last.
    633A.4704
 Simultaneous death.
 If the determination of the successor of a beneficial interest in a trust is dependent upon whether a beneficiary has survived the death of a settlor, of another beneficiary, or of any other person, the uniform simultaneous death Act, sections 633.523 through 633.528, shall govern the determination of who shall be considered to have died first.
    633A.4705
 Principal and income.
 Chapter 637 shall apply to trusts subject to this chapter.
    633A.4706
 Small distributions to minors — payment.
 When a minor becomes entitled under the terms of the trust to a beneficial interest in the trust upon the distribution of the trust fund and the value of the interest does not exceed the sum of twenty-five thousand dollars, the trustee may pay the interest to a custodian under any uniform transfers to minors Act. Receipt by the custodian shall have the same force and effect as though payment had been made to a duly appointed and qualified conservator for the minor.
Uniform transfers to minors, see chapter 565B
    633A.4707
 Person causing death.
 A person who intentionally and unjustifiably causes or procures the death of another shall not receive any property, benefit, or other interest as a beneficiary of a trust by reason of such death. Any property, benefit, or other interest that such person would have received because of such death shall be distributed as if the person causing the death died before the person whose death was intentionally and unjustifiably caused or procured.
PART 8
TRUST DIRECTORS, TRUST PROTECTORS, AND EXCLUDED FIDUCIARIES
    633A.4801
 Governing instrument may provide trust director or trust protector with powers and immunities of trustee.
 Any governing instrument providing for a trust director or trust protector may also provide such trust director or trust protector with some, none, or all of the rights, powers, privileges, benefits, immunities, or authorities available to a trustee under the law of this state or under the governing instrument. Unless the governing instrument provides otherwise, a trust director or trust protector has no greater liability to any person than would a trustee holding or benefiting from the rights, powers, privileges, benefits, immunities, or authority provided or allowed by the governing instrument to such trust director or trust protector.
Referred to in §633A.4207
    633A.4802
 Liability limits of excluded fiduciary.
 1. An excluded fiduciary is not liable, either individually or as a fiduciary, for any of the following:
 a. Any loss that results from compliance with a direction of the trust director, including any loss from the trust director breaching fiduciary responsibilities or acting beyond the trust director’s scope of authority.
 b. Any loss that results from a failure to take any action proposed by an excluded fiduciary that requires prior authorization of the trust director if that excluded fiduciary timely sought but failed to obtain that authorization.
 c. Any loss that results from any action or inaction of the excluded fiduciary, except for gross negligence or willful misconduct, when the excluded fiduciary is required, pursuant to the trust agreement or any other reason, to assume the role of trust director or trust protector.
 2. An excluded fiduciary is relieved of any obligation to review or evaluate any direction from a trust director or to perform investment or suitability reviews, inquiries, or investigations or to make recommendations or evaluations with respect to any investments to the extent the trust director had authority to direct the acquisition, disposition, or retention of the investment. If the excluded fiduciary offers recommendations or evaluations with respect to any investments to the trust director, trust protector, or any investment advisor selected by the investment trust director, such action may not be deemed to constitute an undertaking by the excluded fiduciary to monitor or otherwise participate in actions within the scope of the trust director’s authority or to constitute any duty to do so.
 3. An excluded fiduciary is relieved of any duty to communicate with, warn, or apprise any beneficiary or third party concerning instances in which the excluded fiduciary may have exercised the excluded fiduciary’s own discretion in a manner different from the manner directed by the trust director or trust protector.
 4. Absent contrary provisions in the governing instrument, the actions of the excluded fiduciary pertaining to matters within the scope of authority of the trust director or trust protector shall be deemed to be administrative actions taken by the excluded fiduciary solely to allow the excluded fiduciary to perform those duties assigned to the excluded fiduciary under the governing instrument, and such administrative actions shall not be deemed to constitute an undertaking by the excluded fiduciary to monitor, participate, or otherwise take on any fiduciary responsibility for actions within the scope of authority of the trust director or trust protector. For purposes of this subsection,“administrative actions” shall include communications with the trust director or others and carrying out, recording, or reporting actions taken at the trust director’s direction.
 5. In an action against an excluded fiduciary pursuant to the provisions of this section, the burden to prove the matter by clear and convincing evidence is on the person seeking to hold the excluded fiduciary liable.
Referred to in §633A.4207
    633A.4803
 Death of settlor.
 An excluded fiduciary may continue to follow the direction of the trust director upon the incapacity or death of the settlor if the instrument so allows.
Referred to in §633A.4207
    633A.4804
 Excluded fiduciary’s liability for loss if trust protector appointed.
 If an instrument appoints a trust protector, the excluded fiduciary is not liable for any loss resulting from any action taken upon the trust protector’s direction.
Referred to in §633A.4207
    633A.4805
 Powers of trust protector.
 1. The powers of a trust protector are as provided in the governing instrument and may be exercised or not exercised, in the best interests of the beneficiaries as a class, in the sole and absolute discretion of the trust protector and are binding on all other persons. The powers may include the following:
 a. Modify or amend the trust instrument to achieve favorable tax status or respond to changes in the Internal Revenue Code, state law, or the rulings and regulations thereunder.
 b. Increase or decrease the interests of any beneficiaries to the trust.
 c. Modify the terms of any power of appointment granted by the trust. However, a modification or amendment shall not grant a beneficial interest to any individual or class of individuals not specifically provided for under the trust instrument.
 d. Remove and appoint a trustee, trust director, or other person designated in the governing trust instrument.
 e. Terminate the trust.
 f. Veto or direct trust distributions.
 g. Change situs of the trust.
 h. Change the governing law of the trust.
 i. Appoint a successor trust protector.
 j. Interpret terms of the trust instrument at the request of the trustee.
 k. Advise the trustee on matters concerning a beneficiary.
 l. Amend or modify the trust instrument to take advantage of laws governing restraints on alienation, distribution of trust property, or the administration of the trust.
 m. Provide direction regarding notification of qualified beneficiaries pursuant to section 633A.4213.
 n. Add to the trust an individual beneficiary or beneficiaries from a class of individuals identified in the governing instrument.
 o. Add to the trust a charitable beneficiary or beneficiaries from a class of charities identified in the trust instrument.
 p. Provide other powers in the governing instrument.
 2. The powers referenced in subsection 1, paragraphs “e”,“f”, and “l”, may be granted notwithstanding the provisions of sections 633A.2201 through 633A.2208.
Referred to in §633A.4207, 633A.4807
    633A.4806
 Submission to court jurisdiction — effect on trust director or trust protector.
 By accepting an appointment to serve as a trust director or trust protector of a trust that is subject to the laws of this state, the trust director or the trust protector submits to the jurisdiction of the courts of Iowa even if investment advisory agreements or other related agreements provide otherwise. The trust director or trust protector may be made a party to any action or proceeding if a decision or action of the trust director or trust protector affects a trust that is subject to the laws of this state.
Referred to in §633A.4207
    633A.4807
 Powers of trust protector incorporated by reference in will or trust instrument.
 Any of the powers enumerated in section 633A.4805, as they exist at the time of the signing of a will by a testator or at the time of the signing of a trust instrument by a settlor, may be, by appropriate reference made thereto, incorporated in whole or in part in such will or trust instrument, by a clearly expressed intention of a testator of a will or settlor of a trust instrument.
Referred to in §633A.4207
    633A.4808
 Investment trust director or distribution trust director provided for in trust instrument.
 A trust instrument governed by the laws of this state may provide for a person to act as an investment trust director or a distribution trust director with regard to investment decisions or discretionary distributions, respectively. Unless otherwise provided by the terms of the governing instrument, a person may simultaneously serve as a trust director and a trust protector.
Referred to in §633A.4207
    633A.4809
 Powers of investment trust director.
 The powers of an investment trust director shall be provided in the trust instrument and may be exercised or not exercised, in the best interests of the beneficiaries as a class, in the sole and absolute discretion of the investment trust director and are binding on any other person and any other interested party, fiduciary, and excluded fiduciary. Unless the terms of the governing instrument provide otherwise, the investment trust director has the power to do all of the following:
 1. Direct the trustee with respect to the retention, purchase, sale, exchange, tender, or other transaction affecting the ownership thereof or rights therein of trust investments. These powers include the pledge or encumbrance of trust property, lending of trust assets, either secured or unsecured, at terms defined by the investment trust director, to any party including beneficiaries of the trust, and the investment and reinvestment of principal and income of the trust.
 2. Vote proxies for securities held in trust.
 3. Select one or more investment directors, managers, or counselors, including the trustee, and delegate to them any of the investment trust director’s powers.
 4. Direct the trustee with respect to any additional powers over investment and management of trust assets provided in the governing instrument.
 5. Direct the trustee as to the value of nonpublicly traded trust investments.
 6. Direct the trustee as to any investment or management power referenced in sections 633A.4401 and 633A.4402.
Referred to in §633A.1102, 633A.4207
    633A.4810
 Powers of distribution trust director.
 The powers of a distribution trust director over any discretionary distributions of income or principal, including distributions pursuant to an ascertainable standard or other criteria and appointments pursuant to section 633A.4215, shall be provided in the trust instrument and may be exercised or not exercised, in the best interests of the beneficiaries as a class, in the sole and absolute discretion of the distribution trust director and are binding on any other person and any other interested party, fiduciary, and excluded fiduciary. Unless the terms of the document provide otherwise, the distribution trust director shall direct the trustee with regard to all discretionary distributions to beneficiaries and may direct appointments pursuant to section 633A.4215. The distribution trust director may also provide direction regarding notification of qualified beneficiaries pursuant to section 633A.4213.
Referred to in §633A.1102, 633A.4207
SUBCHAPTER V
CHARITABLE TRUSTS
    633A.5101
 Charitable purposes.
 1. A charitable trust may be created for the relief of poverty, the advancement of education or religion, the promotion of health, or any other purpose the accomplishment of which is beneficial to the community.
 2. If the terms of the trust do not indicate a particular charitable purpose or beneficiaries, the trustee may select one or more charitable purposes or beneficiaries.
C2001, §633.5101
CS2005, §633A.5101
Referred to in §633A.1102
    633A.5102
 Application of cy pres.
 Unless the terms of the trust provide to the contrary the following apply:
 1. A charitable trust does not fail, in whole or in part, if a particular purpose for which the trust was created becomes impracticable, unlawful, or impossible to fulfill.
 2. If a particular charitable purpose for which a trust was created becomes impracticable, unlawful, or impossible to fulfill, the court may modify the terms of the trust or direct that the property of the trust be distributed in whole or in part in a manner best meeting the settlor’s general charitable purposes. If an administrative provision of a charitable trust becomes impracticable, unlawful, impossible to fulfill, or otherwise impairs the effective administration of the trust, the court may modify the provision.
C2001, §633.5102
CS2005, §633A.5102
    633A.5103
 Trust with uneconomically low value.
 1. On petition by a trustee or other interested person, if the court determines that the value of the trust property is insufficient to justify the cost of administration involved, the court may appoint a new trustee or may modify or terminate the charitable trust.
 2. Upon termination of a trust under this section, the court shall distribute the trust property in a manner consistent with the settlor’s charitable purposes.
C2001, §633.5103
CS2005, §633A.5103
    633A.5104
 Interested persons — proceedings.
 The settlor, or if the settlor is deceased or not competent, the settlor’s designee named or designated pursuant to section 633A.5106, the trustee, the attorney general, and any charitable entity or other person with a special interest in the trust shall be interested persons in a proceeding involving a charitable trust.
    633A.5105
 Charitable trusts.
 In addition to the provisions of this chapter, a charitable trust that is a private foundation shall be governed by the provisions of chapter 634.
    633A.5106
 Settlor — enforcement of charitable trust — designation.
 A settlor may maintain an action to enforce a charitable trust established by the settlor and may designate, either in the agreement establishing the trust or in a written statement signed by the settlor and delivered to the trustee, a person or persons, by name or by description, whether or not born at the time of such designation, to enforce the charitable trust if the settlor is deceased or not competent.
Referred to in §633A.5104
    633A.5107
 Filing requirements.
 1. The provisions of this section apply to the following charitable trusts administered in this state with assets in excess of twenty-five thousand dollars:
 a. A nonprofit entity as defined in section 501(c)(3) of the Internal Revenue Code, as defined in section 422.3.
 b. A charitable remainder trust as defined in section 664(d) of the Internal Revenue Code, as defined in section 422.3.
 c. A charitable lead trust as defined in sections 2055(e)(2)(b) and 2522(c)(2)(b) of the Internal Revenue Code, as defined in section 422.3.
 2. a. Within sixty days from the creation of a charitable trust, as described in subsection 1, the trustee shall register the charitable trust with the attorney general. The trustee shall register the charitable trust on a form provided by the attorney general. The trustee shall also submit a copy of the trust instrument to the attorney general as required by the attorney general.
 b. The trustee of a charitable trust, as described in subsection 1, shall annually file a copy of the charitable trust’s annual report with the attorney general. The annual report may be the same report submitted to the persons specified in section 633A.4213, the charitable trust’s most recent annual federal tax filings, or an annual report completed on a form provided by the attorney general.
 c. The attorney general may require that documents be filed electronically, including forms, trust instruments, and reports. In addition, the attorney general may require the use of electronic signatures as defined in section 554D.103.
 3. Any document provided to the office of the attorney general in connection with a charitable remainder trust or a charitable lead trust, as described in subsection 1, shall not be considered a public record pursuant to chapter 22. The attorney general shall keep the identities and interest of the noncharitable beneficiaries confidential except to the extent that disclosure is required by a court.
 4. The attorney general is authorized to adopt administrative rules in accordance with the provisions of chapter 17A for the administration and enforcement of this chapter.
 5. For a charitable trust described in subsection 1, created prior to July 1, 2009, and still in existence, the trustee shall register the trust with and submit a current copy of the trust instrument and financial report to the attorney general not later than one hundred thirty-five days after the close of the trust’s next fiscal year following July 1, 2009. The trustee shall comply with the remainder of this section as if the charitable trust were created on or after July 1, 2009.
    633A.5108
 Role of the attorney general.
 The attorney general may investigate a charitable trust to determine whether the charitable trust is being administered in accordance with law and the terms and purposes of the trust. The attorney general may apply to a district court for such orders that are reasonable and necessary to carry out the terms and purposes of the trust and to ensure the trust is being administered in accordance with applicable law. Limitation of action provisions contained in section 633A.4504 apply.
SUBCHAPTER VI
PROCEEDINGS CONCERNING TRUSTS
PART 1
JURISDICTION AND VENUE
    633A.6101
 Subject matter jurisdiction.
 1. The district court sitting in probate has exclusive jurisdiction of proceedings concerning the internal affairs of a trust and of actions and proceedings to determine the existence of a trust, actions and proceedings by or against creditors or debtors of a trust, and other actions and proceedings involving a trust and third persons. Such jurisdiction may be invoked by any interested party at any time.
 2. Unless a trust is under continuous court supervision pursuant to section 633.10, subsection 4, the trust shall not be subject to the jurisdiction of the probate court and the court shall not issue letters of appointment.
Referred to in §633.10
    633A.6102
 Principal place of administration of trust.
 1. Unless otherwise designated in the terms of the trust, the principal place of administration of a trust is the usual place where the day-to-day activity of the trust is carried on by the trustee or the trustee’s representative who is primarily responsible for the administration of the trust.
 2. If the principal place of administration of the trust cannot be determined under subsection 1, it must be determined as follows:
 a. If the trust has one trustee, the principal place of administration of the trust is the trustee’s residence or usual place of business.
 b. If the trust has more than one trustee, the principal place of administration of the trust is the residence or usual place of business of any of the cotrustees as agreed upon by them or, if not, the residence or usual place of business of any of the cotrustees.
C2001, §633.6102
CS2005, §633A.6102
Referred to in §633A.3110
    633A.6103
 Jurisdiction over trustees and beneficiaries.
 1. By accepting the trusteeship of a trust having its principal place of administration in this state, the trustee submits personally to the jurisdiction of the court.
 2. To the extent of their interests in the trust, all beneficiaries of a trust having its principal place of administration in this state are subject to the jurisdiction of the court.
C2001, §633.6103
CS2005, §633A.6103
    633A.6104
 County of venue.
 1. A proceeding may be commenced in the county in which the trust’s principal place of administration is or is to be located and if the trust is created by will, also in the county in which the decedent’s estate is administered.
 2. If a trust not created by will has no trustee, a proceeding for appointing a trustee shall be commenced in the county in which a beneficiary resides or the trust property, or some portion of the trust property, is located.
 3. Except as otherwise provided in subsections 1 and 2, a proceeding shall be commenced in accordance with the rules applicable to civil actions generally.
C2001, §633.6104
CS2005, §633A.6104
    633A.6105
 Transfer of jurisdiction.
 1. The court may transfer the place of administration of a trust to or from this state or transfer some or all of the trust property to a trustee in or outside this state if it finds that the transfer of the trust property to a trustee in this or another jurisdiction, or the transfer of the place of administration of a trust to this or another jurisdiction, will promote the best interests of the trust and those interested in it, taking into account the economical and convenient administration of the trust and the views of the qualified beneficiaries.
 2. A new trustee to whom the trust property is to be transferred shall be qualified, willing, and able to administer the trust or trust property under the terms of the trust.
 3. If the trust or any portion of the trust property is transferred to another jurisdiction and if approval of the transfer by the other court is required under the law of the other jurisdiction, the proper court in the other jurisdiction must have approved the transfer in order for the transfer to be effective.
 4. If a transfer is ordered, the court may direct the manner of transfer and impose terms and conditions as may be just, including a requirement for the substitution of a successor trustee in any pending litigation in this state. A delivery of property in accordance with the order of the court is a full discharge of the trustee with respect to all property specified in the order.
 5. If the court grants a petition to transfer a trust or trust property to this state, the court shall require the trustee to give a bond, if necessary under the law of the other jurisdiction or of this state, and may require bond as provided in section 633A.4102.
 6. Without precluding the right of the court to order, approve, or disapprove a transfer, the trustee, in furtherance of the trustee’s duty to administer the trust at a place appropriate to its purpose or administration, and the interests of the beneficiaries, may transfer the trust’s principal place of administration to another state or to a jurisdiction outside the United States.
PART 2
JUDICIAL PROCEEDINGS
CONCERNING TRUSTS
    633A.6201
 Judicial intervention intermittent.
 The administration of trusts shall proceed expeditiously and free of judicial intervention, except to the extent the jurisdiction of the court is invoked by interested parties or otherwise exercised as provided by law.
C2001, §633.6201
CS2005, §633A.6201
    633A.6202
 Petitions — purposes of proceedings.
 1. Except as otherwise provided in section 633A.3103, a trustee, beneficiary, or other interested party of a trust may petition the court concerning the internal affairs of the trust or to determine the existence of the trust.
 2. Proceedings concerning the internal affairs of a trust include proceedings to do any of the following:
 a. Construe and determine the terms of a trust.
 b. Determine the existence of any immunity, power, privilege, duty, or right.
 c. Determine the validity of a trust provision.
 d. Ascertain beneficiaries and determine to whom property shall pass or be delivered upon final or partial termination of the trust.
 e. Settle accounts and pass upon the acts of any trustee, trust director, or trust protector, including the exercise of discretionary powers.
 f. Instruct any trustee, trust director, or trust protector.
 g. Compel the trustee to report information about the trust or account to the beneficiary.
 h. Grant powers to or modify powers of any trustee, trust director, or trust protector.
 i. Fix or allow payment of the compensation of the trustee or any trust director or trust protector or review the reasonableness of the compensation.
 j. Appoint or remove any trustee, trust director, or trust protector.
 k. Accept the resignation of any trustee, trust director, or trust protector.
 l. Compel redress of a breach of trust by any available remedy.
 m. Approve or direct the modification or termination of the trust.
 n. Approve or direct the combination or division of trusts.
 o. Authorize or direct transfer of a trust or trust property to or from another jurisdiction.
 p. Determine liability of a trust for debts or the expenses of administration of the estate of a deceased settlor.
 q. Determine any other issue that will aid in the administration of the trust.
PART 3
SETTLEMENT AGREEMENTS AND
REPRESENTATION
    633A.6301
 Definition and applicability.
 1. For purposes of this part, “fiduciary matter” includes any item listed in section 633A.6202, subsection 2.
 2. Persons interested in a fiduciary matter may approve a judicial settlement and represent and bind other persons interested in the fiduciary matter.
 3. Notice to a person who may represent and bind another person under this trust code has the same effect as if notice were given directly to the person represented.
 4. Section 633A.6301, subsection 4, Code 2009, applies to written consents executed prior to July 1, 2010.
 5. A settlor shall not represent and bind a beneficiary under this trust code with respect to the termination or modification of a trust pursuant to section 633A.2202 or 633A.2203.
    633A.6302
 Representation by holders of powers.
 1. The holders or all coholders of a power of revocation or presently exercisable general power of appointment, including one in the form of a power of amendment, may represent and bind the persons whose interests, as objects, takers in default, or otherwise, are subject to the power.
 2. To the extent there is no conflict of interest between the holders and the persons represented with respect to the fiduciary matter, persons whose interests are subject to a general testamentary power of appointment may be represented and bound by the holder or holders of the power.
 3. To the extent there is no conflict of interest with respect to the fiduciary matter, the person or persons holding a limited power of appointment and the taker or takers in default of the exercise of such power may together represent and bind persons whose interests are dependent on the affirmative exercise of such power of appointment by the holder or holders of the power.
Referred to in §633A.6305
    633A.6303
 Representation by fiduciaries and parents.
 To the extent there is no conflict of interest between the representer and those represented with respect to the fiduciary matter, the following are permitted:
 1. A conservator may represent and bind the person whose estate the conservator controls.
 2. A trustee may represent and bind the beneficiaries of the trust.
 3. A personal representative may represent and bind the persons interested in the decedent’s estate.
 4. If no conservator has been appointed, a parent may represent and bind a minor child.
C2001, §633.6303
CS2005, §633A.6303
Referred to in §633A.4105, 633A.6305
    633A.6304
 Representation by holders of similar interests.
 Unless otherwise represented, a minor, an incompetent, unborn, or unascertained person, or a remote contingent beneficiary may be represented by and bound by another person having a substantially identical interest with respect to the fiduciary matter but only to the extent that the person’s interest is adequately represented.
    633A.6305
 Notice of judicial settlement.
 1. Notice of a judicial settlement shall be given to every interested person or to one who can bind an interested person as described in sections 633A.6302 and 633A.6303.
 2. Notice may be given to a person or to another who may bind the person.
 3. Notice is given to unborn or unascertained persons who are not represented under sections 633A.6302 and 633A.6303, by giving notice to all known persons whose interests in the proceedings are substantially identical to those of the unborn or unascertained persons.
C2001, §633.6305
CS2005, §633A.6305
    633A.6306
 Appointment of guardian ad litem.
 1. At any point in a judicial proceeding, the court may appoint a guardian ad litem to represent and approve a settlement on behalf of the interest of a minor, an incapacitated, unborn, or unascertained person, or a person whose identity or address is unknown, if the court determines that representation of the interest otherwise would be inadequate.
 2. If not precluded by conflict of interest, a guardian ad litem may be appointed to represent several persons or interests.
 3. The court shall set out its reasons for appointing a guardian ad litem as a part of the record of the proceeding.
 4. In approving a judicially supervised settlement, a guardian ad litem may consider general family benefit.
C2001, §633.6306
CS2005, §633A.6306
    633A.6307
 Appointment of special representative.
 1. In connection with a nonjudicial settlement, the court may appoint a special representative to represent the interests of and approve a settlement on behalf of designated persons.
 2. If not precluded by a conflict of interest, a special representative may be appointed to represent several persons or interests.
 3. In approving a settlement, a special representative may consider general family benefit. As a condition for approval, a special representative may require that those represented receive a benefit.
C2001, §633.6307
CS2005, §633A.6307
    633A.6308
 Nonjudicial settlement agreements.
 1. For purposes of this part, “interested persons” means persons whose consent would be required in order to achieve a binding settlement were the settlement to be approved by the court.
 2. Except as otherwise provided in subsection 3, or as to a modification or termination of a trust under section 633A.2203, interested persons may enter into a binding nonjudicial settlement agreement with respect to any matter involving a trust.
 3. A nonjudicial settlement is valid only to the extent the settlement does not violate a material purpose of the trust and includes terms and conditions that could be properly approved by the court under this trust code or other applicable law.
 4. Matters that may be resolved by a nonjudicial settlement agreement include any of the following:
 a. The interpretation or construction of the terms of the trust.
 b. The approval of a trustee’s report or accounting.
 c. Direction to a trustee to refrain from performing a particular act or the grant to a trustee of any necessary or desirable power.
 d. The resignation or appointment of a trustee and the determination of a trustee’s compensation.
 e. The transfer of a trust’s principal place of administration.
 f. The liability of a trustee for an action relating to the trust.
 5. Any interested person may request the court to approve a nonjudicial settlement agreement, to determine whether the representation provided was adequate, and to determine whether the agreement contains terms and conditions the court could have properly approved.
CS2003, §633.6308
CS2005, §633A.6308