2009 Iowa Code
Title 15 - Judicial Branch and Judicial Procedures
Subtitle 4 - Probate - Fiduciaries
CHAPTER 633A - IOWA TRUST CODE
633A.2206 - REFORMATION -- TAX OBJECTIVES.

        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.  

         99 Acts, ch 125, §19, 109
         C2001, §633.2206
         2002 Acts, ch 1107, §5; 2005 Acts, ch 38, §54
         CS2005, §633A.2206
         Referred to in § 633A.2201