Iowa Code § 633.678: Delivery of assets.

1. Upon the termination of a conservatorship, all assets of the conservatorship shall be delivered as ordered by the court to any of the following:

a. To the person or persons entitled to them.

b. To a custodian under a uniform transfers to minor account established for the protected person pursuant to chapter 565B or the laws of any other state.

c. To a custodial trustee under a uniform custodial trust account established for the protected person pursuant to chapter 633F or the laws of any other state.

d. To an account owner or participant under a college savings plan account established for the protected person pursuant to Internal Revenue Code section 529 or chapter 12D or the laws of any other state.

e. To the account owner under an ABLE account established for the protected person with disabilities pursuant to Internal Revenue Code section 529A or chapter 12I or the laws of any other state.

2. Delivery of the assets of an adult protected person under subsection 1, paragraphs “b” through “e”, shall have the same force and effect as if delivery had been made directly to the person or persons entitled to them. Delivery of the assets of a minor protected person under subsection 1, paragraphs “b” through “e”, shall have the same force and effect as if delivery had been made to the protected person after attaining majority.