633E.4 Tax qualified disclaimer. Except as provided in sections 633E.13 and 633E.15, notwithstanding any other provision of this chapter, any disclaimer or transfer that meets the requirements of section 2518 of theInternal Revenue Code, and the regulations promulgated thereunder, for the purpose of beinga tax qualified disclaimer with the effect that the disclaimed or transferred interest is treatedas never having been transferred to the disclaimant is effective as a disclaimer under thischapter. For purposes of this section, 'Internal Revenue Code' means the same as defined insection 422.3. 2004 Acts, ch 1015, §11C2005, §633.9042005 Acts, ch 38, §52, 53CS2005, §633E.42010 Acts, ch 1020, §1Referred to in §633E.7 Sat Dec 23 12:17:24 2023 Iowa Code 2024, Section 633E.4 (19, 0)
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