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The CPAs Guide to Financial and Estate Planning - Vol 3
1 Revenue Procedure 2019-44, (November 6, 2019). 2 IRC Section 2032A(a)(3). 3 In general, trust property is deemed to have passed to a qualified heir to the
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Revisiting Revocation upon Divorce? - Iowa Law Review
This means that the property passes as if the spouse had predeceased the testator. Like the UPC, many states also apply this rule of revoking probate-related
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Iowa trust code - Iowa Legislature - Code Section Listings
Code SectionPDFRTF633A.1101 ‑ Short titlePDFRTF633A.1102 ‑ DefinitionsPDFRTF633A.1103 ‑ Per stirpes rule of descentPDFRTF
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