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

        633E.4  TAX QUALIFIED DISCLAIMER.
         Notwithstanding any other provision of this chapter, any
      disclaimer or transfer that meets the requirements of section 2518 of
      the Internal Revenue Code, as now or hereafter amended, or any
      successor statute thereto, and the regulations promulgated
      thereunder, for the purpose of being a tax qualified disclaimer with
      the effect that the disclaimed or transferred interest is treated as
      never having been transferred to the disclaimant is effective as a
      disclaimer under this chapter.
         Section History: Recent Form
         2004 Acts, ch 1015, §11
         C2005, §633.904
         2005 Acts, ch 38, §52, 53
         CS2005, §633E.4

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