2009 Iowa Code
Title 15 - Judicial Branch and Judicial Procedures
Subtitle 4 - Probate - Fiduciaries
CHAPTER 633E - UNIFORM DISCLAIMER OF PROPERTY INTEREST ACT
633E.2 - DEFINITIONS.

        633E.2  DEFINITIONS.
         For purposes of this chapter, the following definitions shall
      apply:
         1.  "Disclaimant" means the person to whom a disclaimed
      interest or power would have passed had the disclaimer not been made.

         2.  "Disclaimed interest" means the interest the disclaimant
      refuses to accept that would have passed to the disclaimant had the
      disclaimer not been made.
         3.  "Disclaimer" means the refusal to accept an interest in or
      power over property.
         4.  "Fiduciary" means a personal representative, trustee,
      agent acting under a power of attorney, or other person authorized to
      act as a fiduciary with respect to the property of another person.
         5.  "Jointly held property" means property held in the name of
      two or more persons under an arrangement in which all holders have
      concurrent interests and under which the last surviving holder is
      entitled to the whole of the property.
         6.  "Person" means an individual; corporation; business trust;
      estate; trust; partnership; limited liability company; association;
      joint venture; government; governmental subdivision, agency, or
      instrumentality; public corporation; or any other legal or commercial
      entity.
         7.  "State" means a state of the United States, the District
      of Columbia, the Commonwealth of Puerto Rico, the United States
      Virgin Islands, or any territory or insular possession subject to the
      jurisdiction of the United States.  The term includes any Indian
      tribe or band, or Alaskan village, recognized by federal law or
      formally acknowledged by a state.
         8.  "Trust" means any of the following:
         a.  An express trust, charitable or noncharitable, with
      additions thereto, whenever and however created.
         b.  A trust created pursuant to a statute, judgment, or decree
      which requires the trust to be administered in the manner of an
      express trust.  

         2004 Acts, ch 1015, §9
         C2005, §633.902
         2005 Acts, ch 38, §52, 53
         CS2005, §633E.2