Legal Opinion
In the Matter of the Estate of Joseph C. Gantner III, Rachel Gantner
Supreme Court of Iowa
Decided April 21, 2017No. 16–1028PublishedCited by 5 opinions
1Opinion of the Court
MANSFIELD, Justice.
This case requires us to determine whether a decedent’s individual retirement accounts (IRAs) may be used to pay an allowance to a surviving spouse who was not a beneficiary of those IRAs. The spouse argues that under Iowa Code section 633D.8, she may reach the IRAs because they were “a transfer at death of a security registered in beneficiary form.” We conclude otherwise. In our view, an IRA is a multifaceted crystallization of federal tax law. It is not a security or securities account registered in beneficiary form whose ownership automatically transfers to a beneficiary…
2Cases cited21 opinions
- Auen v. Alcoholic Beverages Division of Iowa Department of CommerceSupreme Court of Iowa · 2004
- Lisbeth L. Garratt v. John S. Walker, Doing Business as John S. Walker, DmdCourt of Appeals for the Tenth Circuit · 1998
- Bielat v. BielatOhio Supreme Court · 2000
- Amended September 30, 2015 Iowa Insurance Institute, Iowa Defense Counsel Association, Iowa Self-insurers' Association, Property Casualty Insurers Association of America, National Association of Mutual Insurance Companies, and Iowa Association of Business and Industry v. Core Group of the Iowa Association for Justice Christopher J. Godfrey, Workers' Compensation Commissioner, Division of...Supreme Court of Iowa · 2015
- The Sherwin-williams Company Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
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3Cited by5 opinions
- Amended August 22, 2017 Tom Brakke and Rhonda Brakke D/B/A/ Pine Ridge Hunting Lodge, and McBra, Inc. Vs. Iowa Department of Natural Resources and Iowa Natural Resource CommissionSupreme Court of Iowa · 2017
- Estate of Jill A. Jordan v. Iowa Medicaid Enterprise Estate Recovery ProgramCourt of Appeals of Iowa · 2019
- Tom Brakke and Rhonda Brakke D/B/A/ Pine Ridge Hunting Lodge, and McBra, Inc. v. Iowa Department of Natural Resources and Iowa Natural Resource CommissionSupreme Court of Iowa · 2017
- Tom Brakke and Rhonda Brakke D/B/A/ Pine Ridge Hunting Lodge, and McBra, Inc. v. Iowa Department of Natural Resources and Iowa Natural Resource CommissionSupreme Court of Iowa · 2017
- U.S. Bank, National Association v. Jeffrey S. Bittner, Individually and as Trustee of the Joan Y. Bittner Marital Trust and Midwestone Bank, as Conservator of the Joan Y. Bittner Marital TrustSupreme Court of Iowa · 2023