633E.4 Tax qualified disclaimer.
Except as provided in sections 633E.13 and 633E.15, notwithstanding any other provision of this chapter, any disclaimer or transfer that meets the requirements of section 2518 of the Internal Revenue Code, 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. For purposes of this section, “Internal Revenue Code” means the same as defined in section 422.3.
2004 Acts, ch 1015, §11
C2005, §633.904
2005 Acts, ch 38, §52, 53
CS2005, §633E.4
2010 Acts, ch 1020, §1
Referred to in §633E.7
Structure Iowa Code
Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES
Chapter 633E - UNIFORM DISCLAIMER OF PROPERTY INTEREST ACT
Section 633E.4 - Tax qualified disclaimer.
Section 633E.5 - Power to disclaim — general requirements — when irrevocable.
Section 633E.6 - Effect of disclaimer of interest in property.
Section 633E.7 - Disclaimer of rights of survivorship in jointly held property.
Section 633E.8 - Disclaimer of interest by trustee.
Section 633E.9 - Disclaimer of power of appointment or other power not held in fiduciary capacity.
Section 633E.11 - Disclaimer of power held in fiduciary capacity.
Section 633E.12 - Delivery or filing.
Section 633E.13 - When disclaimer barred or limited.
Section 633E.14 - Chapter supplemented by other law.
Section 633E.15 - Medical assistance eligibility.