S.F. _____ Section 1. Section 633.295, Code 2014, is amended to read 1 as follows: 2 633.295 Testimony of witnesses. 3 The proof may be made by the oral or written testimony of 4 one or more of the subscribing witnesses to the will. If such 5 testimony is in writing, it shall be substantially in the 6 following form executed and sworn to before or after the death 7 of the decedent: 8 In the District Court of Iowa 9 In and for ...... County 10 In the Matter of the Estate of ...... 11 ...... , Deceased 12 Probate No. .... 13 Testimony of Subscribing 14 Witness on Probate of Will. 15 State of ...... ) 16 ...... County ) ss 17 I, ...... , being first duly sworn, state: 18 I reside in the County of ...... , State of ........ ; I knew 19 the identity of the testator on the .... day of ...... (month), 20 ... (year), the date of the instrument, the original or exact 21 reproduction of which is attached hereto, now shown to me, 22 and purporting to be the last will and testament of the said 23 ........ , deceased ; I am one of the subscribing witnesses 24 to said instrument; at the said date of said instrument, I 25 knew the identity of ...... , the other subscribing witness; 26 that said instrument was exhibited to me and to the other 27 subscribing witness by the testator, who declared the same to 28 be the testator’s last will and testament, and was signed by 29 the testator at .......... , in the County of ...... , State of 30 ........ , on the date shown in said instrument, in the presence 31 of myself and the other subscribing witness; and the other 32 subscribing witness and I then and there, at the request of the 33 testator, in the presence of said testator and in the presence 34 of each other, subscribed our names thereto as witnesses. 35 -1- LSB 5091SC (6) 85 rh/rj 1/ 12

S.F. _____ ........... 1 Name of witness 2 ........... 3 Address 4 Subscribed and sworn to before me this ... day of ...... 5 (month), ... (year) 6 ........... 7 Notary Public in and for 8 (Stamp) the State of ...... 9 Sec. 2. Section 633.356, Code 2014, is amended to read as 10 follows: 11 633.356 Distribution of property by affidavit. 12 1. When the gross value of the decedent’s personal property 13 that would otherwise be distributed by will or intestate 14 succession does not exceed is or has been, at any time since 15 the decedent’s death, twenty-five thousand dollars or less 16 and there is no real property or the real property passes to 17 persons exempt from inheritance tax pursuant to section 450.9 18 as joint tenants with right full rights of survivorship, and if 19 forty days have elapsed since the death of the decedent, the a 20 successor of the decedent as defined in subsection 2 may, by 21 filing furnishing an affidavit prepared pursuant to subsection 22 3 or 8 , and without procuring letters of appointment, do any of 23 the following with respect to one or more particular items of 24 such personal property: 25 a. Receive any particular item of tangible personal property 26 of the decedent. 27 b. Have any evidence of a debt, obligation, interest, 28 right, security, or chose in action belonging to the decedent 29 transferred. 30 c. Collect the proceeds from any life insurance policy or 31 any other item of property for which a beneficiary has not been 32 designated. 33 2. “Successor of the decedent ” means: 34 a. If the decedent died testate, the reasonably 35 -2- LSB 5091SC (6) 85 rh/rj 2/ 12

S.F. _____ ascertainable beneficiary or beneficiaries who succeeded to 1 the particular item of property of the decedent under the 2 decedent’s will. For the purposes of this subsection the 3 trustee of a trust created during the decedent’s lifetime is a 4 beneficiary under the decedent’s will if the trust succeeds to 5 the particular item of property under the decedent’s will. 6 b. If the decedent died intestate, the reasonably 7 ascertainable person or persons who succeeded to the particular 8 item of property of the decedent under the laws of intestate 9 succession of this state. 10 c. If the decedent received medical assistance benefits from 11 the state, the Iowa Medicaid agency that provided the benefits 12 is a successor pursuant to subsection 8. 13 3. a. To collect money, receive tangible personal 14 property, or have evidences of intangible personal property 15 transferred under this chapter section , the a successor of 16 the decedent shall furnish to the holder of the decedent’s 17 property an affidavit under penalty of perjury stating all of 18 the following: 19 (1) The decedent’s name, social security number, and the 20 date and place of the decedent’s death. 21 (2) That at least forty days have elapsed since the death 22 of the decedent, as shown by an attached certified copy of the 23 death certificate of the decedent. 24 (3) That the gross value of the decedent’s personal property 25 that would otherwise be distributed by will or intestate 26 succession does not exceed is, or has been at any time since 27 the decedent’s death, twenty-five thousand dollars or less 28 and there is no real property or the real property passes to 29 persons exempt from inheritance tax pursuant to section 450.9 30 as joint tenants with right full rights of survivorship. 31 (4) A general description of the property of the decedent 32 that is to be paid, transferred, or delivered to or for the 33 benefit of each successor. 34 (5) The name, address, and social security tax 35 -3- LSB 5091SC (6) 85 rh/rj 3/ 12

S.F. _____ identification number of the successor of the decedent to the 1 described property and relationship to the decedent of each 2 successor , and whether the any successor is under a legal 3 disability. 4 (6) If applicable pursuant to subsection 2, paragraph “a” , 5 that the attached copy of the decedent’s will is the last will 6 of the decedent and has been admitted to probate or otherwise 7 filed in delivered to the office of a clerk of the district 8 court in accordance with Iowa law . 9 (7) That no persons other than those the successors listed 10 in the affidavit have a right to the interest of the decedent 11 in the described property. 12 (8) That the affiant requests that the described property 13 be paid, delivered, or transferred to the successors of the 14 decedent to the described property or for the benefit of each 15 successor . 16 (9) That the affiant affirms under penalty of perjury that 17 the affidavit is true and correct. 18 b. More than one person If there are two or more successors, 19 any of the successors may execute an affidavit under this 20 subsection . 21 4. a. If the decedent had evidence of ownership of the 22 property described in the affidavit and the holder of the 23 property would have the right to require presentation of the 24 evidence of ownership before the duty of the holder to pay, 25 deliver, or transfer the property to the decedent would have 26 arisen, the evidence of the ownership, if available, shall be 27 presented with the affidavit to the holder of the decedent’s 28 property. 29 b. If the evidence of ownership is not presented to the 30 holder of the property, the holder may require, as a condition 31 for the payment, delivery, or transfer of the property, that 32 the successor affiant provide the holder with a bond in a 33 reasonable amount determined by the holder to be sufficient to 34 indemnify the holder against all liability, claims, demands, 35 -4- LSB 5091SC (6) 85 rh/rj 4/ 12

S.F. _____ loss, damages, costs, and expenses that the holder may incur 1 or suffer by reason of the payment, delivery, or transfer of 2 the property. This subsection does not preclude the holder 3 and the successor affiant from dispensing with the requirement 4 that a bond be provided, and instead entering into an agreement 5 satisfactory to the holder concerning the duty of the successor 6 affiant to indemnify the holder. 7 c. Judgments rendered by any court in this state and 8 mortgages belonging to a decedent whose personal property is 9 being distributed pursuant to this section may, without prior 10 order of court, be released, discharged, or assigned, in whole 11 or in part, as to any particular property, and deeds may be 12 executed in performance of real estate contracts entered into 13 by the decedent, where an affidavit made pursuant to subsection 14 3 or 8 is filed in the office of the county recorder of the 15 county wherein any judgment, mortgage, or real estate contract 16 appears of record. 17 5. Reasonable proof of the identity of each successor of the 18 decedent seeking distribution by virtue of the affidavit shall 19 be provided to the satisfaction of the holder of the decedent’s 20 property. 21 6. a. If the requirements of this section are satisfied: 22 (1) The property described in the affidavit shall be paid, 23 delivered, or transferred to the or for the benefit of each 24 successor of the decedent’s interest in the property . 25 (2) A transfer agent of a security described in the 26 affidavit shall change registered ownership on the books of 27 the corporation from the decedent to the person listed on the 28 affidavit as the or for the benefit of each successor of the 29 decedent’s interest . 30 (3) The holder of the property may return the attached 31 certified copy of the decedent’s death certificate to the 32 affiant. 33 b. If the holder of the decedent’s property refuses to 34 pay, deliver, or transfer any property or evidence thereof to 35 -5- LSB 5091SC (6) 85 rh/rj 5/ 12

S.F. _____ or for the benefit of the successor of the decedent within a 1 reasonable time, the a successor may recover the property or 2 compel its payment, delivery, or transfer in an action brought 3 for that purpose against the holder of the property. If an 4 action is brought against the holder under this subsection , 5 the court shall award attorney’s attorney fees to the person 6 bringing the action if the court finds that the holder of the 7 decedent’s property acted unreasonably in refusing to pay, 8 deliver, or transfer the property to or for the person benefit 9 of the successor as required by this subsection . 10 7. a. If the requirements of this section are satisfied, 11 receipt by the holder of the decedent’s property of the 12 affidavit under subsection 3 or 8 constitutes sufficient 13 acquittance for the payment of money, delivery of property, or 14 transferring the registered ownership of property pursuant to 15 this chapter section and discharges the holder from any further 16 liability with respect to the money or property. The holder 17 may rely in good faith on the statements in the affidavit and 18 has no duty to inquire into the truth of any statement in the 19 affidavit. 20 b. If the requirements of this section are satisfied, the 21 holder is not liable for any debt owed by the decedent by 22 reason of paying money, delivering property, or transferring 23 registered ownership of property pursuant to this chapter 24 section . If an action is brought against the holder under this 25 section, the court shall award attorney fees to the holder if 26 the court finds that the holder acted reasonably in paying, 27 delivering, or transferring the property as required by this 28 section. 29 8. a. When a deceased distributee is entitled to money 30 or property claimed in an affidavit presented under this 31 section with respect to a deceased person whose estate is 32 being administered in this state, the personal representative 33 of the person whose estate is being administered shall 34 present the affidavit to the court in which the estate is 35 -6- LSB 5091SC (6) 85 rh/rj 6/ 12

S.F. _____ being administered. The court shall direct the personal 1 representative to pay the money or deliver the property to the 2 person identified by the affidavit as the successor of the 3 deceased distributee to the extent that the court determines 4 that the deceased distributee was entitled to the money or 5 property under the will or the laws of intestate succession. 6 If an affidavit, executed under this section for a deceased 7 distributee of an estate being administered in this state, is 8 filed with the clerk of the district court in which the estate 9 is being administered, the court shall direct the personal 10 representative to pay the money or deliver the property to 11 or for the benefit of each successor to the extent the court 12 determines that the deceased distributee would have been 13 entitled to money or property of the estate. 14 b. When the department of human services is entitled to 15 money or property of a decedent pursuant to section 249A.53, 16 subsection 2 , and no affidavit has been presented by a 17 successor of the decedent as defined in subsection 2 , paragraph 18 “a” or “b” , within ninety days of the date of the decedent’s 19 death, the funds in the account or other property, up to the 20 amount of the claim of the department, shall be paid to the 21 department upon presentation by the department or an entity 22 designated by the department of an affidavit to the holder 23 of the decedent’s property. Such affidavit shall include 24 the information specified in subsection 3 , except that the 25 department may submit proof of payment of funeral expenses as 26 verification of the decedent’s death instead of a certified 27 copy of the decedent’s death certificate. The amount of the 28 department’s claim shall also be included in the affidavit, 29 which shall entitle the department to receive the funds as 30 a successor of the decedent . The department shall issue a 31 refund within sixty days to any claimant with a superior 32 priority pursuant to section 633.425 , if notice of such claim 33 is given to the department, or to the entity designated by 34 the department to receive notice, within one year of the 35 -7- LSB 5091SC (6) 85 rh/rj 7/ 12

S.F. _____ department’s receipt of funds. This paragraph shall apply to 1 funds or property of the decedent transferred to the custody 2 of the treasurer of state as unclaimed property pursuant to 3 chapter 556 . 4 9. The procedure provided by this section may be used only 5 if no administration of the decedent’s estate is pending. 6 10. Upon receipt of an affidavit under subsection 3 and 7 reasonable proof under subsection 5 of the identity of each 8 successor seeking distribution by virtue of the affidavit, the 9 holder of the property shall disclose to the affiant whether 10 the value of the property held by the holder is, or has been 11 at any time since the decedent’s death, twenty-five thousand 12 dollars or less. An affidavit furnished for the purpose of 13 determining whether the value of the property is, or has been 14 at any time since the decedent’s death, twenty-five thousand 15 dollars or less need not contain the language required under 16 subsection 3, paragraph “a” , subparagraph (3), but shall state 17 that the affiant reasonably believes that the gross value 18 of the decedent’s personal property that would otherwise be 19 distributed by will or intestate succession is, or has been 20 at any time since the decedent’s death, twenty-five thousand 21 dollars or less and there is no real property or the real 22 property passes to persons exempt from inheritance tax as joint 23 tenants with full rights of survivorship. 24 Sec. 3. Section 633.432, Code 2014, is amended to read as 25 follows: 26 633.432 Allowance or disallowance of claim of personal 27 representative. 28 1. The A temporary administrator appointed pursuant to 29 section 633.431 shall, after upon investigation, file a report 30 with the court recommending the allowance or disallowance 31 of such a claim filed pursuant to section 633.431 . The 32 recommendation may, but need not, include information on the 33 substantive merits of allowing or disallowing the claim. 34 The recommendation shall include a statement that, upon 35 -8- LSB 5091SC (6) 85 rh/rj 8/ 12

S.F. _____ investigation, a legitimate dispute either does or does not 1 exist as to such a claim. 2 2. Unless the court allows the claim, it the claim shall 3 then be disposed of as a contested claim in accordance with the 4 provisions of sections 633.439 to 633.448 . 5 Sec. 4. 2013 Iowa Acts, chapter 33, section 9, is amended 6 to read as follows: 7 SEC. 9. APPLICABILITY. 8 1. The sections of this Act amending sections 633.273A , and 9 633.279 , and 633.295 apply to estates of decedents dying on or 10 after July 1, 2013. 11 1A. The section of this Act amending section 633.295 applies 12 to wills executed on or after July 1, 2013. 13 2. The sections of this Act amending sections 633.290 and 14 635.1 apply to petitions filed on or after July 1, 2013. 15 3. The section of this Act amending section 633.575 applies 16 to all judicial proceedings held on or after July 1, 2013, in 17 which an order for the appointment of a conservatorship is 18 sought or has been issued. 19 4. The section of this Act amending section 633A.4504 20 applies retroactively to all reports and accountings provided 21 by a trustee, unless an exception applies, to one year from 22 July 1, 2000. 23 Sec. 5. APPLICABILITY. The section of this Act amending 24 section 633.295 applies to wills executed on or after July 1, 25 2014. 26 Sec. 6. RETROACTIVE APPLICABILITY. The section of this Act 27 amending 2013 Iowa Acts, chapter 33, section 9, is applicable 28 retroactively to July 1, 2013. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanation’s substance by the members of the general assembly. 32 This bill relates to wills including witness testimony, 33 distribution of property, and claims of personal 34 representatives, and includes applicability provisions. 35 -9- LSB 5091SC (6) 85 rh/rj 9/ 12

S.F. _____ PROBATE OF WILLS —— TESTIMONY OF WITNESSES TO WILL 1 EXECUTION. The bill amends Code section 633.295 (affidavit 2 form for written testimony by witnesses to a will) to allow 3 execution of a self-proving will affidavit before or after the 4 decedent’s death and not just after the decedent’s death. This 5 amendment applies to wills executed on or after July 1, 2014. 6 The bill also amends an applicability provision in 2013 7 Iowa Acts, chapter 33, §9 (HF 591) to this same Code section 8 providing that witnesses to a will need only know the identity 9 of the testator and other witnesses. This amendment also 10 applies retroactively to wills executed on or after July 1, 11 2013, and not to estates of decedents dying on or after July 1, 12 2013. 13 TITLE AND POSSESSION OF DECEDENT’S PROPERTY —— DISTRIBUTION 14 OF PROPERTY BY AFFIDAVIT. The bill amends Code section 633.356 15 relating to the distribution of property by affidavit where 16 the gross value of a decedent’s personal property that would 17 otherwise be distributed by will or intestate succession is 18 $25,000 or less and there is no real property or the property 19 passes to persons exempt from inheritance tax as joint tenants 20 with right of survivorship. In this situation currently, a 21 successor of the decedent may, by filing an affidavit, receive 22 any particular item of tangible personal property of the 23 decedent, have any evidence of a debt, obligation, interest, 24 right, security, or chose in action belonging to the decedent 25 transferred, and collect the proceeds from any life insurance 26 policy or any other item of property for which a beneficiary 27 has not been designated. 28 The amendments to this section specify this Code section 29 is applicable when the gross value of the decedent’s personal 30 property is, or has been at any time since the decedent’s 31 death, $25,000 or less and there is no personal property or 32 the property passes to persons exempt from inheritance tax 33 as joint tenants with full rights of survivorship; define a 34 successor to include a reasonably ascertainable beneficiary 35 -10- LSB 5091SC (6) 85 rh/rj 10/ 12

S.F. _____ if decedent died testate (with a will), or a reasonably 1 ascertainable person if decedent died intestate (without 2 a will), or an Iowa Medicaid agency that provided medical 3 assistance benefits to the decedent; amend certain requirements 4 relating to information contained in the affidavit to include 5 all of the following: a general rather than a particular 6 description of the decedent’s property, a successor’s tax 7 identification number rather than social security number, and 8 the relationship of each successor to the decedent, that a 9 copy of the decedent’s will if applicable has been delivered 10 to the clerk of the district court, that the affiant (person 11 making and signing the affidavit) has requested that the 12 appropriate property be paid, delivered, or transferred to or 13 for the benefit of each successor; that when there are two or 14 more successors only one of the successors is required to sign 15 the affidavit; that the holder of the property (person having 16 possession, custody, or control of another’s property) may 17 return a certified copy of the decedent’s death certificate 18 to the affiant; that attorney fees may be awarded to a holder 19 if the court finds the holder acted reasonably in paying, 20 delivering, or transferring the requisite property; that when 21 an affidavit is filed with the clerk of the district court in 22 which the estate is being administered, the court shall direct 23 the personal representative to pay the money or deliver the 24 property to or for the benefit of each successor to the extent 25 the court determines that the deceased distributee would have 26 been entitled to money or property of the estate; and that 27 an affidavit can be used to ascertain whether the value of a 28 decedent’s property exceeds the statutory $25,000 limit. 29 CLASSIFICATION, ALLOWANCE, AND PAYMENT OF DEBTS AND 30 CHARGES —— TEMPORARY ADMINISTRATOR REPORT. The bill 31 amends Code section 633.432 relating to the allowance or 32 disallowance of a personal representative’s claim (where 33 the personal representative is a creditor of the decedent) 34 against a decedent’s estate and the contents of a temporary 35 -11- LSB 5091SC (6) 85 rh/rj 11/ 12