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Probate Track Tuesday, June 14 Rooms 312-3315 Probate Track Tuesday, June 14 Rooms 312-315 9:10 a.m. - 10:10 a.m. My Children are Idiots and 100 Other Reasons Irrevocable Trusts Remain Irrevocable Todd Buchanan, Buchanan, Bibler, Gabor & Meis, Algona, Iowa 10:30 a.m. – 11:15 a.m. Legislative Update Susan Pence, Bankers Trust, Cedar Rapids, Iowa Rule 39.18: Requirement for Death and Disability Plan Joseph Feller, Koopman, Kennedy & Feller, Sibley, Iowa 11:15 a.m. - 12:00 p.m. The Uniform Real Property Transfer on Death Deed Act Kyle Irvin, Corbett Anderson Corbett Vellinga & Irvin, L.L.P., Sioux City, Iowa 1:00 p.m. - 2:00 p.m. Current Trust and Estate Topics Paul Morf, Simmons, Perrine, Moyer, Bergman, P.L.C., Cedar Rapids, Iowa Wayne Reames, Belin McCormick, P.C., Des Moines, Iowa Michel Nelson, Iowa Savings Bank, Carroll, Iowa 2:00 p.m. - 3:00 p.m. Guardianship Task Force Update Prof. Josephine Gittler, University of Iowa, Iowa City, Iowa Justice Bruce Zager, Iowa Supreme Court, Des Moines, Iowa 3:20 p.m. - 4:20 p.m. Uncooperative Fiduciaries Mark Gray, Gray, Thompson & Associates, P.L.C., Ankeny, Iowa 4:20 p.m. - 5:00 p.m. Iowa Implementation of ABLE Accounts Jana Weiler, Davis Brown Law Firm, Des Moines, Iowa 2016 Annual Meeting Conference Probate Track Rooms 312-315 Legislative Update 10:30 a.m. - 10:55 a.m. Presented by Susan Pence Vice President & Trust Officer Bankers Trust Company 221 Third Ave. S.E., Suite 150; P.O. Box 69 Cedar Rapids, IA 52406-0069 Phone: 319-866-7232 TUESDAY, JUNE 14 Iowa State Bar Association ANNUAL MEETING Probate Track June 14, 2016 LEGISLATIVE UPDATE: 2016 IOWA PROBATE and TRUST LAW CHANGES by Sue Pence Vice President & Trust Officer Bankers Trust Company, Cedar Rapids, Iowa Outline Contents: Pages Summary of Iowa legislation enacted in 2016 2 – 3 House File 2266 Unclaimed Cremated Remains 4 House File 2282 Appointment of Guardians ad Litem in Adoptions 4 House File 2335 ISBA Probate, Trust & Estate Planning bill 5 – 6 House File 2344 Written agreements required to terminate farm tenancies 6 House File 2359 Miscellaneous Changes 7 – 8 Senate File 2233 Uniform Deployed Parents Custody and Visitation Act 9 – 15 In re Estate of Alvira Tentinger -- Ruling on Motion for Recalculating Court Fees 16 – 22 Legislative information, including copies of legislative bills, can be obtained from Public Information Office at the State Capitol Building, Des Moines IA 50319, or the internet at http://www.legis.state.ia.us. 1 2016 Iowa Probate, Trust & Related Code Changes 1. Simplify notice requirements for estates selling real estate: Repeals requirement that notice be provided if all interested persons (defined as estate distributees and persons who have requested notice under the probate code) are personal representatives of the estate and have signed the petition to sell real estate. HF 2335 §1 (outline page 5) amends Probate Code §633.389; effective 7/1/16. 2. Trust notice and document delivery requirements: Establishes requirements for notices to trust beneficiaries and notices of judicial proceedings relating to trusts. HF 2335 §2 (outline pages 5-6) adds new Trust Code section §633A.1109; applicable to notices and documents sent on/after 7/1/16. 3. Technical corrections to Iowa Power of Attorney Act: Clarifications to Iowa POA Act: (a) Persons who refuse to honor acknowledged POA instruments can be held liable for the principal’s damages and reasonable attorney fees and costs under 633B.120(3)(b); (b) Agents granted real estate powers can also transfer or release homestead rights under 633B.204(2) and 633B.204(3); (c) POA instrument must contain express language authorizing agent to disclaim property and exercise powers of appointment in order for agent to exercise such powers due to repeal of conflicting subsection 633B.211(2)(h); (d) Agents given authority regarding benefits from government programs or civil or military services can now create and fund medical income assistance trusts under 633B.214(2). HF 2335 §§ 4, 5, 6, 7 & 9 (outline page 6) amend Iowa Uniform Power of Attorney Act provisions cited above; retroactively applicable to effective date of new POA Act (7/1/14). 4. Farm leases must be in writing: Farm tenancy statute revised to require written document terminating most leases. HF 2344 amends §562.6 (outline page 6); effective date 7/1/16 (no special applicability date provision in the bill). 5. Recording requirements for leases and conveyances of agricultural land: New sub- section adds definitions of statutory terms regarding requirements for recording conveyances and leases of agricultural real estate. HF 2359 §161 amends Conveyance §558.44 (outline pages 7-8); effective date unchanged as 7/1/1979 for all conveyances and leases of agricultural land made on/after 7/1/1979. 6. Guardians ad litem for minor adoptees: Courts must now include determinations on whether or not to appoint guardian ad litem in orders setting hearings on petitions to adopt minor children. HF 2282 amends §600.5 and adds new §600.6 (outline page 4); effective date 7/1/16 (no special applicability date provision in the bill). 7. Unclaimed cremated remains: Funeral directors may release information to the Iowa Veteran’s Affairs Dept. concerning the identity of persons whose cremated remains have not been claimed for 180 days to determine if the decedent qualifies for inurnment at a national or state veterans cemetery. HF 2266 amends §144.27 (outline page 4); effective date 7/1/16 (no special applicability date provisions in the bill). 2 8. Uniform Deployed Parents Custody and Visitation Act: Replaces two statutes regarding modification of child custody or physical care with Uniform Deployed Parents Custody and Visitation Act addressing issues of child custody and visitation arising when parents are deployed in military or national service; this uniform act authorizes, among other things, military service members to delegate the care of their children to other adults during deployment. SF 2233 (outline pages 9-15) repeals §598.41C and §598.41D and creates Chapter 598C; does not affect validity of temporary court orders concerning custodial responsibility during deployment entered before 7/1/16. LEGISLATION INTRODUCED BUT NOT ENACTED INCLUDES: HF 2447 – Court costs for probated estates SF 2051 – Iowa Death With Dignity Act SF 2112 – Revised Uniform Fiduciary Access to Digital Assets Act SF 2117 – Transfer on Death Deeds 3 House File 2266 AN ACT CONCERNING UNCLAIMED CREMATED REMAINS. Section 1. Section 144.27, Code 2016, is amended to read as follows: 144.27 Funeral director’s duty. 1. The funeral director who first assumes custody of a dead body shall file the death certificate, obtain the personal data from the next of kin or the best qualified person or source available and obtain the medical certification of cause of death from the person responsible for completing the certification. When a person other than a funeral director assumes custody of a dead body, the person shall be responsible for carrying out the provisions of this section. 2. a. A funeral director responsible for filing a death certificate under this section may after a period of one hundred eighty days release to the department of veterans affairs the name of a deceased person whose cremated remains are not claimed by a person authorized to control the decedent’s remains under section 144C.5, for the purposes of determining whether the deceased person is a veteran or dependent of a veteran and is eligible for inurnment at a national or state veterans cemetery. If obtained pursuant to subsection 1, the funeral director may also release to the department of veterans affairs documents of identification, including but not limited to the social security number, military service number, and military separation or discharge documents, or such similar federal or state documents, of such a person. b. If the department of veterans affairs determines that the cremated remains of the deceased person are eligible for inurnment at a national or state veterans cemetery, the department of veterans affairs shall notify the funeral director of the determination. If the cremated remains have not been claimed by a person authorized to control the decedent’s remains under section 144C.5 one hundred eighty days after the funeral director receives notice under this paragraph “b” , all rights to the cremated remains shall cease, and the funeral director shall transfer the cremated remains to an eligible veterans organization if the eligible veterans organization has secured arrangements for the inurnment of the cremated remains at a national or state veterans cemetery. For purposes of this subsection, an “eligible veterans organization” means a veterans service organization organized for the benefit of veterans and chartered by the United States Congress or a veterans remains organization exempt from federal income taxes under section 501(c)(3)of the Internal Revenue Code that is recognized by the department of veterans affairs to inurn unclaimed cremated remains. c. A funeral director providing information or transferring cremated remains shall be immune from criminal, civil, or other regulatory liability arising from any actions in accordance with this subsection. In addition, the department of veterans affairs, a national or state veterans cemetery, and an eligible veterans organization shall be immune from criminal, civil, or other regulatory liability arising from any actions in accordance with this subsection. Such immunity shall not apply to acts or omissions constituting intentional misconduct. House File 2282 AN ACT RELATING TO THE APPOINTMENT OF A GUARDIAN AD LITEM IN AN ADOPTION PROCEEDING. Section 1. Section 600.5, Code 2016, is amended by adding the following new subsection: NEW SUBSECTION. 13. Whether or not a guardian ad litem should be appointed for a minor child to be adopted, and if not, the reasons therefor.