633E.4 - TAX QUALIFIED DISCLAIMER. - Iowa Statutes

633E.4 TAX QUALIFIED DISCLAIMER. Notwithstanding any other provision of this chapter, any disclaimer or transfer that meets the requirements of section 2518 of the Internal Revenue Code, as now or hereafter amended, or any successor statute thereto, 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.          Section History: Recent Form 2004 Acts, ch 1015, §11 C2005, §633.904 2005 Acts, ch 38, §52, 53 CS2005, §633E.4