1. Except as provided in sections 633.211 and 633.212, shares of the distributees shall abate, for the payment of debts and charges, federal estate taxes, legacies, the shares of children born or adopted after the making of a will, or the share of the surviving spouse who elects to take against the will, without any preference or priority as between real and personal property, in the following order:
a. Property not disposed of by the will;
b. Property devised to the residuary devisee, except property devised to a surviving spouse who takes under the will;
c. Property disposed of by the will, but not specifically devised and not devised to the residuary devisee, except property devised to a surviving spouse who takes under the will;
d. Property specifically devised, except property devised to a surviving spouse who takes under the will;
e. Property devised to a surviving spouse who takes under the will.
2. A general devise charged on any specific property or fund shall, for purposes of abatement, be deemed property specifically devised to the extent of the value of the property on which it is charged. Upon the failure or insufficiency of the property on which it is charged, it shall be deemed property not specifically devised to the extent of such failure or insufficiency. [C51, §1284, 1285; R60, §2316, 2317; C73, §2334, 2335; C97, §3279; S13, §3279, 3279-a; C24, 27, 31, 35, 39, §11858, 11859; C46, 50, 54, 58, 62, §633.13, 633.14; C66, 71, 73, 75, 77, 79, 81, §633.436] 85 Acts, ch 19, §3; 2008 Acts, ch 1119, §19; 2010 Acts, ch 1138, §58; 2014 Acts, ch 1076, §22 Referred to in §633.278, 633.437 \n
Notes of Decisions
Cited in
23
cases (
2 in the last 5 years), 1967–2025 · leading case:
Colthurst v. Colthurst, 265 N.W.2d 590 (Iowa 1978).
Colthurst v. Colthurst, 265 N.W.2d 590 (Iowa 1978).
· cites it 21× “They justified this proposed use on their belief the $90,000 was the type of property which abates under section 633.436, The Code, prior to abatement of property devised to a surviving spouse.”
In Re the Est. of Kraft, 186 N.W.2d 628 (Iowa 1971).
· cites it 37× “Kraft and Vicki Jo Kraft, share and share alike the following described real estate towit: Northeast Fractional Quarter of Section 6, Township 93 North, Range 26, West of 5th P. M., Iowa. "4. Subject to the foregoing I give, devise and bequeath all my property both real and…”
In Re the Est. of Noe, 195 N.W.2d 361 (Iowa 1972).
· cites it 28× “Department thereafter advised executors to the effect such abatement approach was improper, the correct order of abatement being as provided by The Code 1966, Section 633.436. Accordingly an additional $1,570.”
In the Matter of the Est. of Ralph Roethler, Kent Lewis & Becky Lewis v. Angela M. Kuehn, Cheryl L. Upton, Jacquelyn F. Betsworth, Daniel W. Roethler, Mary Anne James, James F. Roethler, Donald A. Roethler, Constance L. Duke, Gerald E. Roethler, Kathleen S. Good, John M. Roethler, Daniel Lee Homan, & Frank E. Homan, 801 N.W.2d 833 (Iowa 2011).
· cites it 2× “See Iowa Code § 633.436 (specific devisees take precedence over general or residuary devisees in abatement).”
Bergren v. Est. of Mason, 163 N.W.2d 374 (Iowa 1968).
· cites it 6× “However, we have not dealt directly with the question presented here since sections 633.436 and 633.449 as amended were enacted by the Iowa legislature in 1963.”
In Re the Est. of Miguet, 185 N.W.2d 508 (Iowa 1971).
· cites it 4× “In any event, except as stated supra, testatrix expressed no intent that her debts and expenses of estate administration be paid other than as provided by The Code 1966, Section 633.436. See Stake v. Cole, 257 Iowa 594, 604 , 133 N.”
Zion Lutheran Church v. Executors of Est. of Lamp, 149 N.W.2d 137 (Iowa 1967).
· cites it 6× “211, shares of the distributees shall abate, for the payment of debts and charges, federal and state estate taxes, * * * without any preference or priority as between real and personal property, in the following order: * * * “3.”
Est. of Boyd v. Norman, 634 N.W.2d 630 (Iowa 2001).
· cites it 2× “See Iowa Code § 633.436 (providing that shares of distrib-utees must abate for payment of debts and charges); accord 31 Am.”
Matter of Est. of Duhme, 267 N.W.2d 688 (Iowa 1978).
· cites it 15× “Section 633.436, The Code 1975, states: “Except as provided in section 633.”
In Re Est. of Hoagland, 203 N.W.2d 577 (Iowa 1973).
· cites it 3× “211 [not applicable], shares of the distributees shall abate, for the payment of debts and charges, federal and state estate taxes, legacies, the shares of children born or adopted after the making of a will, or the share of the surviving spouse who elects to take against the…”
Brenton Bank, N.A. v. Thompson, 512 N.W.2d 560 (Iowa 1994).
· cites it 10× “238 conflicts with Iowa’s abatement statute, Iowa Code section 633.436, and the probate code provision for payment of federal estate taxes, Iowa Code section 633.”
— Iowa Code § 633.436(2) — 1 case
— Iowa Code § 633.436(5) — 1 case
Colthurst v. Colthurst, 265 N.W.2d 590 (Iowa 1978).
“They justified this proposed use on their belief the $90,000 was the type of property which abates under section 633.436, The Code, prior to abatement of property devised to a surviving spouse.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.