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    CHAPTER 121Real estate transfer tax exceptions — deeds transferring asset distributions to trust beneficiariesH.F. 111AN ACT relating to an exception to the real estate transfer tax for deeds that transfer distributions of assets to beneficiaries of a trust.Be It Enacted by the General Assembly of the State of Iowa:   Section 1.   Section 428A.2, Code 2023, is amended by adding the following new subsection:   NEW SUBSECTION.  22.  Deeds transferring distributions of assets to beneficiaries of a trust when conveyed without consideration.Approved June 1, 2023