{"data":{"id":"us-ia/iowa-code-633e.10","jurisdiction":"us-ia","citation":"Iowa Code § 633E.10","heading":"Disclaimer by appointee, object, or taker in default of exercise of power of appointment.","body":"1. For purposes of this section, all of the following rules shall apply:\na. An appointee is a person to whom a holder of a power has effectively appointed the property subject to the power.\nb. An object of a power is a person to whom a holder of a power may appoint the property subject to the power sometime in the future.\nc. A taker in default of the exercise of a power of appointment is a person designated by the person creating the power in the holder to take the property subject to the power if the power has not been effectively exercised.\n2. A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable.\n3. A disclaimer of an interest in property by an object or taker in default of an exercise of a power of appointment takes effect as of the time the instrument creating the power becomes irrevocable.","path":["Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES (Ch. 595 - 686D)","Chapter 633E - UNIFORM DISCLAIMER OF PROPERTY INTEREST ACT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/633E.10.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:16Z","sha256":"915fca71f3aa301c6da4cf4a968e66a361959896e02f504a047cefb593b19f87","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-633e.9","next":"us-ia/iowa-code-633e.11"},"notice":"GroundRules: Original legal text. Not legal advice."}