633.361 Report and inventory.

Within ninety days after qualification by the personal representative, unless a longer time is granted by the court, the personal representative shall file with the clerk a report and inventory of the property of the decedent, so far as the same has come to the knowledge of the personal representative. The report and inventory shall be verified or affirmed under penalty of perjury. It shall include the following information:

1. Name, age, and residence of decedent.

2. Date of death.

3. Whether decedent died testate or intestate.

4. Name and post office address of the personal representative.

5. Name and post office address of the surviving spouse, if any.

6. Name, relationship, and post office address of each beneficiary under the will if the decedent died testate or of each heir if the decedent died intestate. If any persons take by representation, the personal representative shall list the deceased person through whom those persons take and shall also list the persons taking under that deceased person.

7. If the decedent died testate, the name and address of each child, if any, born to or adopted by decedent after execution of the will.

8. Legal descriptions and estimated values of all the real estate of the decedent in the state of Iowa.

9. Legal descriptions and estimated values of all real estate of the decedent outside of the state of Iowa.

10. Personal property regarded as exempt from execution, with estimated values.

11. All other personal property of the decedent, with estimated values.

12. A listing of all other items, with estimated values, which are subject to Iowa inheritance tax or federal estate tax.

13. A report concerning any reductions in the amount of unified credit available for federal estate tax purposes.

[C51, §1328; R60, §2360; C73, §2370; C97, §3310; S13, §1481-a26; C24, §7319, 11913; C27, 31, 35, 39, §11913; C46, 50, 54, 58, 62, §635.1; C66, 71, 73, 75, 77, 79, 81, §633.361]

83 Acts, ch 177, §36, 38; 84 Acts, ch 1092, §1; 2014 Acts, ch 1026, §129

Referred to in §450.22, 635.7