2009 Iowa Code
Title 15 - Judicial Branch and Judicial Procedures
Subtitle 4 - Probate - Fiduciaries
CHAPTER 633A - IOWA TRUST CODE
633A.4706 - SMALL DISTRIBUTIONS TO MINORS -- PAYMENT.

        633A.4706  SMALL DISTRIBUTIONS TO MINORS -- PAYMENT.

         When a minor becomes entitled under the terms of the trust to a
      beneficial interest in the trust upon the distribution of the trust
      fund and the value of the interest does not exceed the sum of
      twenty-five thousand dollars, the trustee may pay the interest to a
      custodian under any uniform transfers to minors Act.{  Receipt by the
      custodian shall have the same force and effect as though payment had
      been made to a duly appointed and qualified conservator for the
      minor.  

         2005 Acts, ch 38, §47
         {Uniform transfers to minors, see chapter 565B