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Terms Used In Iowa Code 638.3

  • Decedent: A deceased person.
  • Fiduciary: A trustee, executor, or administrator.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Trustee: A person or institution holding and administering property in trust.
638.3 Applicability.
1. This chapter applies to all of the following:
a. A fiduciary acting under a will or power of attorney executed before, on, or after July
1, 2017.
b. A personal representative acting for a decedent who died before, on, or after July 1,
2017.
c. A conservator or guardian acting for a ward on or after July 1, 2017.
d. A trustee acting under a trust created before, on, or after July 1, 2017.
2. This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user’s death.
3. This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer’s business.
2017 Acts, ch 79, §6