Iowa Code
Chapter 633A - IOWA TRUST CODE
Section 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

Structure Iowa Code

Iowa Code

Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES

Chapter 633A - IOWA TRUST CODE

Section 633A.1101 - Short title.

Section 633A.1102 - Definitions.

Section 633A.1103 - Per stirpes rule of descent.

Section 633A.1104 - Common law of trusts.

Section 633A.1105 - Trust terms control.

Section 633A.1106 - General rule concerning application of the Iowa trust code.

Section 633A.1107 - Scope of trust code.

Section 633A.1108 - Governing law.

Section 633A.1109 - Methods of notice and document delivery — waiver.

Section 633A.2101 - Methods of creating trusts.

Section 633A.2102 - Requirements for validity.

Section 633A.2103 - Statute of frauds.

Section 633A.2104 - Trust purposes.

Section 633A.2105 - Honorary trusts — trusts for pets.

Section 633A.2106 - Resulting trusts.

Section 633A.2107 - Constructive trusts.

Section 633A.2201 - Termination of trust.

Section 633A.2202 - Modification or termination by settlor and all beneficiaries.

Section 633A.2203 - Termination of irrevocable trust or modification of dispositive provisions of irrevocable trust by court.

Section 633A.2204 - Modification of administrative provisions by court for change of circumstances.

Section 633A.2205 - Noncharitable trust with uneconomically low value.

Section 633A.2206 - Reformation — tax objectives.

Section 633A.2207 - Combination of trusts.

Section 633A.2208 - Division of trusts.

Section 633A.2301 - Rights of beneficiary, creditor, and assignee.

Section 633A.2302 - Spendthrift protection recognized.

Section 633A.2303 - Spendthrift trusts for the benefit of settlor.

Section 633A.2304 - Amount reachable by creditors or transferees of settlor.

Section 633A.2305 - Discretionary trusts — effect of standard.

Section 633A.2306 - Court action — trustee’s discretion.

Section 633A.2307 - Overdue mandatory distribution.

Section 633A.3101 - Competency to create, revoke, or modify a revocable trust.

Section 633A.3102 - Revocation or modification.

Section 633A.3103 - Other rights of settlor.

Section 633A.3104 - Claims against revocable trust.

Section 633A.3105 - Rights of and claims against holder of general power of appointment.

Section 633A.3106 - Children born or adopted after execution of a revocable trust.

Section 633A.3107 - Effect of divorce or dissolution.

Section 633A.3108 - Limitation on contest of revocable trust.

Section 633A.3109 - Limitation on creditor rights against revocable trust assets after settlor’s death.

Section 633A.3110 - Notice to creditors, heirs, and surviving spouse.

Section 633A.3111 - Rights of trustee regarding claims in a probate administration.

Section 633A.3112 - Trustee’s liability for distributions.

Section 633A.3113 - Definitions — revocable trusts.

Section 633A.3114 - Allowance to surviving spouse.

Section 633A.3115 - Allowance to children who do not reside with surviving spouse.

Section 633A.4101 - Acceptance or declination to serve as trustee.

Section 633A.4102 - Trustee’s bond.

Section 633A.4103 - Actions by cotrustees.

Section 633A.4104 - Vacancy in office of trustee.

Section 633A.4105 - Filling vacancy.

Section 633A.4106 - Resignation of trustee.

Section 633A.4107 - Removal of trustee.

Section 633A.4108 - Delivery of property by former trustee.

Section 633A.4109 - Compensation of trustee.

Section 633A.4110 - Repayment for expenditures.

Section 633A.4111 - Notice of increased trustee’s fee.

Section 633A.4201 - Duty to administer trust — alteration by terms of trust.

Section 633A.4202 - Duty of loyalty — impartiality — confidential relationship.

Section 633A.4203 - Standard of prudence.

Section 633A.4204 - Costs of administration.

Section 633A.4205 - Special skills.

Section 633A.4206 - Delegation.

Section 633A.4207 - Directory powers.

Section 633A.4208 - Cotrustees.

Section 633A.4209 - Control and safeguarding of trust property.

Section 633A.4210 - Separation and identification of trust property.

Section 633A.4211 - Enforcement and defense of claims and actions.

Section 633A.4212 - Prior fiduciaries.

Section 633A.4213 - Duty to inform and account.

Section 633A.4214 - Duties with regard to discretionary powers.

Section 633A.4215 - Distributions in further trust.

Section 633A.4301 - Short title.

Section 633A.4302 - Standard of care — portfolio strategy — risk and return objectives.

Section 633A.4303 - Diversification.

Section 633A.4304 - Duties at inception of trusteeship.

Section 633A.4305 - Loyalty.

Section 633A.4306 - Impartiality.

Section 633A.4307 - Investment costs.

Section 633A.4308 - Reviewing compliance.

Section 633A.4309 - Language invoking prudent investor rule.

Section 633A.4401 - General powers — fiduciary duties.

Section 633A.4402 - Specific powers of trustees.

Section 633A.4501 - Violations of duties — breach of trust.

Section 633A.4502 - Breach of trust — actions.

Section 633A.4503 - Breach of trust — liability.

Section 633A.4504 - Limitation of action against trustee.

Section 633A.4505 - Exculpation of trustee.

Section 633A.4506 - Beneficiary’s consent, release, or affirmance — nonliability of trustee.

Section 633A.4507 - Attorney fees and costs.

Section 633A.4601 - Personal liability — limitations.

Section 633A.4602 - Dissenting cotrustees.

Section 633A.4603 - Obligations of third parties.

Section 633A.4604 - Certification of trust.

Section 633A.4605 - Liability for wrongful taking, concealing, or disposing of trust property.

Section 633A.4606 - Interest as general partner.

Section 633A.4701 - Survivorship with respect to future interests under terms of trust — substitute takers.

Section 633A.4702 - Discretionary language prevails over other standard.

Section 633A.4703 - General order for abatement.

Section 633A.4704 - Simultaneous death.

Section 633A.4705 - Principal and income.

Section 633A.4706 - Small distributions to minors — payment.

Section 633A.4707 - Person causing death.

Section 633A.4801 - Governing instrument may provide trust director or trust protector with powers and immunities of trustee.

Section 633A.4802 - Liability limits of excluded fiduciary.

Section 633A.4803 - Death of settlor.

Section 633A.4804 - Excluded fiduciary’s liability for loss if trust protector appointed.

Section 633A.4805 - Powers of trust protector.

Section 633A.4806 - Submission to court jurisdiction — effect on trust director or trust protector.

Section 633A.4807 - Powers of trust protector incorporated by reference in will or trust instrument.

Section 633A.4808 - Investment trust director or distribution trust director provided for in trust instrument.

Section 633A.4809 - Powers of investment trust director.

Section 633A.4810 - Powers of distribution trust director.

Section 633A.5101 - Charitable purposes.

Section 633A.5102 - Application of cy pres.

Section 633A.5103 - Trust with uneconomically low value.

Section 633A.5104 - Interested persons — proceedings.

Section 633A.5105 - Charitable trusts.

Section 633A.5106 - Settlor — enforcement of charitable trust — designation.

Section 633A.5107 - Filing requirements.

Section 633A.5108 - Role of the attorney general.

Section 633A.6101 - Subject matter jurisdiction.

Section 633A.6102 - Principal place of administration of trust.

Section 633A.6103 - Jurisdiction over trustees and beneficiaries.

Section 633A.6104 - County of venue.

Section 633A.6105 - Transfer of jurisdiction.

Section 633A.6201 - Judicial intervention intermittent.

Section 633A.6202 - Petitions — purposes of proceedings.

Section 633A.6301 - Definition and applicability.

Section 633A.6302 - Representation by holders of powers.

Section 633A.6303 - Representation by fiduciaries and parents.

Section 633A.6304 - Representation by holders of similar interests.

Section 633A.6305 - Notice of judicial settlement.

Section 633A.6306 - Appointment of guardian ad litem.

Section 633A.6307 - Appointment of special representative.

Section 633A.6308 - Nonjudicial settlement agreements.