S-5009

   Amend Senate File 2300 as follows:
   1.  By striking everything after the enacting clause and inserting: 
   <Section 1.  Section 558A.1, subsection 5, paragraph c, Code 2020, is amended to read as follows:
   c.  A transfer by a fiduciary in the course of the administration of a decedent’s estate, guardianship, conservatorship, or trust.  This exemption shall not apply to a transfer of real estate in which the fiduciary is a living natural person and was an occupant in possession of the real estate at any time within the twelve consecutive months immediately preceding the date of transfer.
   Sec. 2.  APPLICABILITY.  This Act applies to the transfer of real estate as part of the administration of a decedent’s estate, guardianship, conservatorship, or trust on or after July 1, 2020.>
   2.  Title page, by striking lines 1 and 2 and inserting <An Act relating to the transfer of real estate as part of the administration of a decedent’s estate, guardianship, conservatorship, or trust, and including applicability provisions.>

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JAKE CHAPMAN