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Iowa Supreme Court Says Court Approval Necessary to
Jun 1, 2022 On May 6, 2022, the Iowa Supreme Court affirmed that court approval is required to modify an irrevocable trust once one of the settlors has died.
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CHAPTER 633A
633A.2201 Termination of trust. 633A.2202 Modification or termination by settlor and all beneficiaries. 633A.2203 Termination of irrevocable trust.
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IRB 2013-38 (Rev. September 16, 2013)
Sep 16, 2013 It is the policy of the Service to publish in the Bulletin all sub- stantive rulings necessary to promote a uniform application of the tax laws,
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