Iowa Code

Iowa Code § 633.357 (2026)

Custodial independent retirement accounts

✓ current as of July 2026

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1. As used in this section, unless the context otherwise requires: a. “Custodial independent retirement account” means an individual retirement account in accordance with section 408(a) of the Internal Revenue Code or a Roth individual retirement account in accordance with section 408A of the Internal Revenue Code, the assets of which are not held in trust. b. “Designator” means a person entitled to designate the beneficiary or beneficiaries of a custodial independent retirement account. 2. The assets of a custodial independent retirement account shall pass on or after the death of the designator of the custodial independent retirement account to the beneficiary or beneficiaries specified in the custodial independent retirement account agreement signed by the designator or designated by the designator in writing pursuant to the custodial independent retirement account agreement. Assets that pass to a beneficiary pursuant to this section shall not be considered part of the designator’s probate estate except to the extent that the designator’s estate is a beneficiary. The designation of a beneficiary shall not be considered testamentary and does not have to be witnessed. 3. This section applies to a custodial independent retirement account established and a beneficiary designation made prior to, on, or after July 1, 1999. This section shall be considered to be declarative of the law as the law existed immediately prior to July 1, 1999. 4. This section shall not be construed to imply that assets or benefits that are payable upon the death of a person to a beneficiary or beneficiaries designated in or pursuant to a written arrangement not described in this section, other than a will, are part of the person’s probate estate or that the arrangement is testamentary. 99 Acts, ch 56, §4

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2000–2023 · leading case: In the Matter of the Est. of Joseph C. Gantner III, Rachel Gantner, 893 N.W.2d 896 (Iowa 2017).

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In the Matter of the Est. of Joseph C. Gantner III, Rachel Gantner, 893 N.W.2d 896 (Iowa 2017). · cites it 23× “Iowa Code § 633.357 (2) (emphasis added).”

Huisinga v. Kemmerer (In Re Kemmerer), 251 B.R. 50 (8th Cir. BAP 2000). · cites it 4× “See Iowa Code § 633.357 (1)(a) (referring to "an individual retirement account in accordance with section 408(a) of the Internal Revenue Code").”

Amended July 7, 2017 in the Matter of the Est. of Joseph C. Gantner III, Rachel Gantner (Iowa 2017). · cites it 19× “Iowa Code § 633.357 (2) (emphasis added).”

U.S. Bank, Nat'l Ass'n v. Jeffrey S. Bittner, Individually & as Tr. of the Joan Y. Bittner Marital Trust & Midwestone Bank, as Conservator of the Joan Y. Bittner Marital Trust (Iowa 2023). · cites it 4× “Iowa Code § 633.357 (2) (2020). This provision goes on to say that IRA accounts “shall not be considered part of the designator’s probate estate.”

In the Matter of the Est. of Angel Ibarra Jr., Bruce P. Bickel, as Adm'r of the Est. of Angel Ibarra Jr., Bruce P. Bickel, as Adm'r Individually, Dario Zaffarano, as Attorney for Adm'r & Mia Ibarra & Mariah Ibarra, intervenors-appellants/cross-appellees v. Angel Ray Ibarra A/K/A Angel Ibarra III & Imt Ins. Co., respondents-appellees/cross-appellants. (Iowa Ct. App. 2015). · cites it 2× “For this proposition, the district court cited Iowa Code section 633.357(5), which acts to exclude custodial independent retirement accounts (IRA) from a probate estate.”

Wesley Huisinga v. Jon A. Kemmerer (8th Cir. BAP 2000). · cites it 2× “See Iowa Code § 633.357 (1)(a) (referring to “an individual retirement account in accordance with section 408(a) of the Internal Revenue Code”).”

— Iowa Code § 633.357(1)(a) — 1 case

Amended July 7, 2017 in the Matter of the Est. of Joseph C. Gantner III, Rachel Gantner (Iowa 2017). “Iowa Code § 633.357 (2) (emphasis added).”

— Iowa Code § 633.357(5) — 1 case

In the Matter of the Est. of Angel Ibarra Jr., Bruce P. Bickel, as Adm'r of the Est. of Angel Ibarra Jr., Bruce P. Bickel, as Adm'r Individually, Dario Zaffarano, as Attorney for Adm'r & Mia Ibarra & Mariah Ibarra, intervenors-appellants/cross-appellees v. Angel Ray Ibarra A/K/A Angel Ibarra III & Imt Ins. Co., respondents-appellees/cross-appellants. (Iowa Ct. App. 2015). “For this proposition, the district court cited Iowa Code section 633.357(5), which acts to exclude custodial independent retirement accounts (IRA) from a probate estate.”

— Iowa Code § 633.357(l)(a) — 1 case

In the Matter of the Est. of Joseph C. Gantner III, Rachel Gantner, 893 N.W.2d 896 (Iowa 2017). “Iowa Code § 633.357 (2) (emphasis added).”

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