2009 Iowa Code
Title 13 - Commerce
Subtitle 1 - Insurance and Related Regulation
CHAPTER 523I - IOWA CEMETERY ACT
523I.806 - IRREVOCABLE TRUST.

        523I.806  IRREVOCABLE TRUST.
         1.  A perpetual care cemetery shall establish a care fund as an
      irrevocable trust to provide for the care of the cemetery, which
      shall provide for the appointment of a trustee, with perpetual
      succession.
         2.  The care fund shall be administered under the jurisdiction of
      the district court of the county where the cemetery is located.
      Notwithstanding chapter 633A, annual reports shall not be required
      unless specifically required by the district court.  Reports shall be
      filed with the court when necessary to receive approval of
      appointments of trustees, trust agreements and amendments, changes in
      fees or expenses, and other matters within the court's jurisdiction.
      A court having jurisdiction over a care fund shall have full
      jurisdiction to approve the appointment of trustees, the amount of
      surety bond required, if any, and investment of funds.  

         2005 Acts, ch 128, §61; 2006 Acts, ch 1030, §65