Iowa Code
Chapter 633E - UNIFORM DISCLAIMER OF PROPERTY INTEREST ACT
Section 633E.11 - Disclaimer of power held in fiduciary capacity.

633E.11 Disclaimer of power held in fiduciary capacity.
1. If a fiduciary disclaims a power held in a fiduciary capacity which has not been exercised, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable.
2. If a fiduciary disclaims a power held in a fiduciary capacity which has been exercised, the disclaimer takes effect immediately after the last exercise of the power.
3. A disclaimer under this section is effective as to another fiduciary if the disclaimer so provides and the fiduciary disclaiming has the authority to bind the estate, trust, or other person for whom the fiduciary is acting.
2004 Acts, ch 1015, §18
C2005, §633.911
2005 Acts, ch 38, §53
CS2005, §633E.11
Referred to in §633E.5