Iowa Code

Iowa Code § 633.160 (2026)

Breach of duty

✓ current as of July 2026
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Every fiduciary shall be liable and chargeable in the fiduciary’s accounts for neglect or unreasonable delay in collecting the credits or other assets of the estate or in selling, mortgaging or leasing the property of the estate; for neglect in paying over money or delivering property of the estate the fiduciary shall have in the fiduciary’s hands; for failure to account for or to close the estate within the time provided by this probate code; for any loss to the estate arising from the fiduciary’s embezzlement or commingling of the assets of the estate with other property; for loss to the estate through self-dealing; for any loss to the estate arising from wrongful acts or omissions of any cofiduciaries which the fiduciary could have prevented by the exercise of ordinary care; and for any other negligent or willful act or nonfeasance in the fiduciary’s administration of the estate by which loss to the estate arises. [C51, §1428; R60, §2453; C73, §2482; C97, §3405; C24, 27, 31, 35, 39, §12057; C46, 50, 54, 58, 62, §638.17; C66, 71, 73, 75, 77, 79, 81, §633.160] 2005 Acts, ch 38, §51 Referred to in §633.642

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Notes of Decisions
Cited in 16 cases (2 in the last 5 years), 1977–2022 · leading case: Hamilton v. Mercantile Bank of Cedar Rapids, 621 N.W.2d 401 (Iowa 2001).
Hamilton v. Mercantile Bank of Cedar Rapids, 621 N.W.2d 401 (Iowa 2001). · cites it 2× “Iowa Code § 633.160 . Although a successor trustee is not automatically liable for a breach of trust committed by a predecessor trustee, liability will be imposed where the successor knows or should know of the breach and nevertheless permits its continuation.”
Coster v. Crookham, 468 N.W.2d 802 (Iowa 1991). · cites it 2× “Iowa Code section 633.160 specifically provides that beneficiaries who suffer loss as the result of a trustee’s negligence or breach of trust can recover for their loss.”
Est. of Boyd v. Norman, 634 N.W.2d 630 (Iowa 2001). · cites it 2× “Berta’s estate claimed that the distribution was improper and constituted a breach of the administrator’s fiduciary duty under Iowa Code section 633.160. After an evi-dentiary hearing to the district court, the court ruled that Farm Bureau could not recover because Farm Bureau…”
Haney v. Kitchen, 690 N.W.2d 675 (Iowa 2005). · cites it 10× “Iowa Code § 633.160 . The last two provisions of section 633.”
Matter of Est. of Bruene, 350 N.W.2d 209 (Iowa Ct. App. 1984). · cites it 2× “The appellants then pursued the avenue of attempting to sue the executor for damages after the trial court stated in its ruling of January 13, 1975: At most it might be said that a claim is being urged based upon breach of duty on the part of the executor under section 633.160,…”
In re Conservatorship of Peters, 447 N.W.2d 412 (Iowa Ct. App. 1989). · cites it 4× “Iowa Code § 633.160 . Upon termination of a conservatorship, a conservator shall render a full and complete accounting to the ward.”
Orud v. Groth, 708 N.W.2d 72 (Iowa 2006). · cites it 2× “See Iowa Code § 633.160 (2005) (stating fiduciary is liable for any "negligent or willful act or nonfeasance” that causes loss); see also 76 Am.”
Peoples Bank & Trust Co. v. Albertson, 257 N.W.2d 1 (Iowa 1977). “Sup-portively cited is § 633.160, The Code. Actually the problem posed is whether testator’s directive provided Trust Company with such discretion that it could delay nine *5 months in effectuating disposition of the securities.”
In the Matter of the Est. of Oweetis Frye, Robert D. Frye, Benjamin D. Frye, & Hanna M. Frye, Beneficiaries-Appellants. (Iowa Ct. App. 2014). · cites it 8× “s; for failure to account for or to close the estate within the time provided by this Code; for any loss to the estate arising from the fiduciary’s embezzlement or commingling of the assets of the estate with other property; for loss to the estate through self-dealing; for any…”
Iowa Supreme Court Attorney Disciplinary Bd. v. Michael D. Kozlik (Iowa 2020). · cites it 4× “See Iowa Code § 633.160 ; id. § 633.197; Burns v.”
In the Matter of the Est. of Cyril J. Gansen (Iowa Ct. App. 2022). · cites it 4× “or or to close the estate within the time provided by this probate code; for any loss to the estate arising from the fiduciary’s embezzlement or commingling of the assets of the estate with other property; for loss to the estate through self-dealing; for any loss to the estate…”
In the Matter of the Est. of David L. Christoffersen (Iowa Ct. App. 2019). · cites it 3× “After a hearing, the probate court found Karen engaged in self- dealing under Iowa Code section 633.160 (2017). The court also refused to approve the amended report and inventory, finding Karen was attempting to “reduce the amount of funds in the estate available to pay…”
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