Certification of Trust - Iowa

CERTIFICATION OF TRUST

State of Iowa

Pursuant to Iowa Code § 633A.4604

RECORDING INFORMATION (if applicable):

Return Recorded Document To:

Name: [________________________________]

Address: [________________________________]

City, State, ZIP: [________________________________]

County: [________________________________]

Parcel Identification Number: [________________________________]

SECTION 1: TRUST IDENTIFICATION

The undersigned, being a currently acting Trustee of the trust identified herein, hereby presents this Certification of Trust pursuant to Iowa Code § 633A.4604, in lieu of providing a copy of the trust instrument, to establish the trust's existence, terms, and the Trustee's authority, and certifies and declares the following:

1.1 Trust Name:

The name of the trust is: [________________________________]

(hereinafter referred to as the "Trust").

1.2 Date of Execution:

The Trust instrument was executed on [__/__/____].

1.3 Amendments and Restatements:

☐ The Trust has not been amended or restated since its original execution.

☐ The Trust has been amended and/or restated on the following dates:

1.4 Trust Type:

☐ Inter Vivos (Living) Trust

☐ Testamentary Trust

☐ Other: [________________________________]

1.5 Governing Law:

The Trust is governed by the laws of the State of: [________________________________]

SECTION 2: SETTLOR/GRANTOR IDENTIFICATION

2.1 Identity of Settlor(s)/Grantor(s):

The Trust was established by the following Settlor(s):

2.2 Settlor Status:

☐ The Settlor(s) is/are currently living.

☐ The Settlor(s) is/are deceased. Date of death: [__/__/____]

SECTION 3: TRUSTEE IDENTIFICATION AND AUTHORITY

3.1 Names of All Currently Acting Trustees:

Pursuant to Iowa Code § 633A.4604(2)(a), the names of ALL currently acting Trustees are:

3.2 Trustee Decision-Making Authority:

Pursuant to Iowa Code § 633A.4604(2)(b), if there is more than one currently acting Trustee, the Trustees:

☐ May act individually (any one Trustee may exercise the powers of the Trustee)

☐ Must act by majority decision

☐ Must act by unanimous decision

3.3 Trustee Powers:

The Trust instrument and applicable Iowa law, including Iowa Code Chapter 633A, grant the Trustee(s) the following powers, including but not limited to:

☐ Power to acquire, sell, exchange, lease, and convey real and personal property

☐ Power to borrow money, issue promissory notes, and encumber trust assets

☐ Power to open and maintain bank accounts, investment accounts, and other financial accounts

☐ Power to collect, receive, hold, manage, and invest trust assets

☐ Power to execute and deliver deeds, mortgages, contracts, and other instruments

☐ Power to retain, employ, and compensate agents, attorneys, and accountants

☐ Power to make distributions to beneficiaries in accordance with the trust terms

☐ Power to deal with farm property, agricultural land, and related operations

☐ Power to file tax returns and deal with taxing authorities on behalf of the Trust

☐ Power to compromise, settle, or abandon claims

☐ Other powers: [________________________________]

SECTION 4: TRUST PROPERTY PROVISIONS

4.1 Title to Trust Property:

Title to trust assets is to be taken in the following manner:

[________________________________], Trustee(s) of the [________________________________], dated [__/__/____].

4.2 Real Property in Iowa:

☐ This certification relates to real property in Iowa.

County: [________________________________]

Legal Description (or reference): [________________________________]

Parcel Identification Number: [________________________________]

4.3 Taxpayer Identification Number:

☐ Social Security Number (if grantor trust): XXX-XX-[________________________________]

☐ Employer Identification Number (EIN): [________________________________]

SECTION 5: REVOCABILITY STATUS

5.1 Trust Revocability:

☐ The Trust is REVOCABLE. The following person(s) hold(s) the power to revoke the Trust:

Name: [________________________________]

Capacity: [________________________________]

☐ The Trust is IRREVOCABLE.

☐ The Trust became irrevocable upon the occurrence of the following event:

[________________________________] on [__/__/____].

SECTION 6: SUCCESSOR TRUSTEE INFORMATION

6.1 Successor Trustee(s):

The Trust instrument designates the following successor Trustee(s):

6.2 Method of Successor Appointment:

☐ As specified in the trust instrument

☐ By the Settlor during the Settlor's lifetime

☐ By the outgoing Trustee

☐ By a majority of qualified beneficiaries

☐ By court appointment under Iowa Code § 633A.4105

☐ Other: [________________________________]

SECTION 7: IOWA STATUTORY DISCLOSURES AND REPRESENTATIONS

7.1 Non-Disclosure of Dispositive Provisions: Pursuant to Iowa Code § 633A.4604(3), this Certification of Trust need not contain the dispositive provisions of the Trust which set forth the distribution of the trust estate.

7.2 Accuracy Representation: Pursuant to Iowa Code § 633A.4604(2)(c), the Trust has not been revoked, modified, or amended in any manner that would cause the representations contained in this Certification of Trust to be incorrect.

7.3 Right to Request Excerpts: Pursuant to Iowa Code § 633A.4604(4), the person to whom this Certification is presented may request copies of excerpts from the trust instrument which designate the Trustee and confer upon the Trustee the power to act in the pending transaction, and the Trustee shall provide such excerpts.

7.4 Reliance Protection with Verification Period: Pursuant to Iowa Code § 633A.4604(5), a person who acts in reliance upon this Certification of Trust, after taking reasonable steps to verify the identity of the Trustee and without knowledge that the representations contained herein are incorrect, is not liable to any person for so acting and may assume without inquiry the existence of the facts contained in this Certification, provided the period of time to verify the identity of the Trustee shall not exceed ten (10) business days from the date the person received this Certification of Trust.

7.5 Enforcement Against Trust Property: Pursuant to Iowa Code § 633A.4604(5), a transaction, and a lien created by a transaction, entered into by the Trustee and a person acting in reliance upon this Certification of Trust is enforceable against the trust assets.

7.6 Penalties for Unreasonable Refusal: Pursuant to Iowa Code § 633A.4604(6), a person who demands the trust instrument in addition to this Certification of Trust (or excerpts) is liable for damages, including attorney fees, incurred as a result of the refusal to accept the Certification of Trust or excerpts in lieu of the trust instrument, if a court determines that the person acted unreasonably in requesting the trust instrument. Further, pursuant to Iowa Code § 633A.4604(7), if the Trustee has provided this Certification of Trust and a person refuses to pay, deliver, or transfer any property owed to or owned by the Trust within a reasonable time thereafter, the Trustee may bring an action and the court may award damages, costs, a penalty of not less than five hundred dollars ($500.00) and not more than ten thousand dollars ($10,000.00), and reasonable attorney's fees. An action under § 633A.4604(7) must be brought within one (1) year of the alleged violation.

7.7 Purpose of Certification:

This Certification is presented in connection with the following transaction or purpose:

[________________________________]

SECTION 8: CERTIFICATION AND EXECUTION

Select one execution method:

☐ OPTION A: Certification Under Penalty of Perjury (without notary)

☐ OPTION B: Subscribed and Sworn Before a Notary Public

OPTION A: CERTIFICATION UNDER PENALTY OF PERJURY

Pursuant to Iowa Code § 633A.4604(2)(d) and (e), the undersigned, being a currently acting Trustee (or the attorney of a currently acting Trustee) of the Trust identified herein, hereby certifies under penalty of perjury and pursuant to the laws of the State of Iowa that this Certification of Trust is true and correct.

Trustee/Attorney Signature:

Signature: ___________________________________________

Printed Name: [________________________________]

Capacity: ☐ Currently Acting Trustee ☐ Attorney of Currently Acting Trustee

Iowa Bar Number (if attorney): [________________________________]

Date: [__/__/____]

Additional Trustee Signature (if applicable):

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

OPTION B: SUBSCRIBED AND SWORN BEFORE A NOTARY PUBLIC

Pursuant to Iowa Code § 633A.4604(2)(d) and (e), the undersigned, being a currently acting Trustee (or the attorney of a currently acting Trustee) of the Trust identified herein, does hereby subscribe and swear under penalty of perjury before the notary public identified below that this Certification of Trust is true and correct.

Trustee/Attorney Signature:

Signature: ___________________________________________

Printed Name: [________________________________]

Capacity: ☐ Currently Acting Trustee ☐ Attorney of Currently Acting Trustee

Iowa Bar Number (if attorney): [________________________________]

Date: [__/__/____]

Additional Trustee Signature (if applicable):

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

NOTARIZATION (for Option B only):

STATE OF IOWA

COUNTY OF [________________________________]

Subscribed and sworn to before me on this ______ day of __________________, 20______, by:

[________________________________]

☐ Personally known to me, OR

☐ Identified by means of: [________________________________]

Signature of Notary Public: ___________________________________________

Printed Name of Notary: [________________________________]

My Commission Expires: [__/__/____]

Commission Number: [________________________________]

[NOTARIAL SEAL]

SECTION 9: IOWA-SPECIFIC NOTES AND PRACTICE CONSIDERATIONS

9.1 Iowa Trust Code: Iowa's trust law is codified at Iowa Code Chapter 633A (Iowa Trust Code). While influenced by the Uniform Trust Code, Iowa did not adopt the UTC wholesale and retains several unique provisions, particularly regarding the certification of trust under § 633A.4604.

9.2 Unique Iowa Execution Requirements: Iowa provides two alternative execution methods for a certification of trust: (a) certification under penalty of perjury without a notary, or (b) subscription and oath before a notary public. Both methods carry the weight of a perjury declaration. This dual-option approach is distinctive to Iowa and provides flexibility for trustees.

9.3 Attorney Signing Authority: Iowa Code § 633A.4604(2)(d) uniquely permits the certification to be signed by "the attorney of an acting trustee" rather than the trustee personally. This provision can be useful when a trustee is unavailable or incapacitated but has granted authority to an attorney.

9.4 Ten-Business-Day Verification Period: Iowa Code § 633A.4604(5) limits the period for verifying trustee identity to ten business days from receipt. It does not establish a universal ten-day transfer deadline; subsection (7) separately addresses refusal to transfer trust property within a reasonable time.

9.5 Penalty for Unreasonable Refusal: Under Iowa Code § 633A.4604(7), after a certification has been provided and a person refuses within a reasonable time thereafter to pay, deliver, or transfer property owed to or owned by the trust, the trustee may sue and the court may award any or all of the listed remedies, including a $500 to $10,000 penalty and reasonable attorney fees. A related but separate provision, § 633A.4604(6), makes a person liable for damages and attorney fees for unreasonably demanding the trust instrument itself instead of accepting the certification. The one-year statute of limitations under § 633A.4604(7)(b) runs from the date of the alleged violation.

9.6 Agricultural Property Considerations: Iowa is a major agricultural state. Trusts holding Iowa farmland should address specific agricultural concerns, including: (a) farm lease terms and tenant rights under Iowa Code Chapter 562; (b) conservation easements under Iowa Code § 457A; (c) Agricultural Foreign Investment Disclosure Act compliance; and (d) Iowa property tax valuation and assessment procedures for agricultural land.

9.7 Iowa Real Property Recording: Instruments affecting real property in Iowa must be recorded with the County Recorder pursuant to Iowa Code § 558.1 et seq. Each of Iowa's 99 counties maintains its own recording office. Recording fees and procedures may vary by county.

9.8 Presumption of Revocability: Under Iowa Code § 633A.3102(1), unless the trust terms expressly provide that the trust is irrevocable, the settlor may revoke or modify the trust. Iowa follows the presumption of revocability. (This default rule does not apply to trusts created under instruments executed before July 1, 2000.)

9.9 Iowa Income Tax: Iowa imposes a state income tax on trust income earned by Iowa resident trusts and on Iowa-source income of nonresident trusts. Practitioners should consider the state tax implications when certifying trust authority for Iowa transactions.

This Certification of Trust is prepared pursuant to Iowa Code § 633A.4604 and is intended to establish the trust's existence, terms, and the Trustee's authority without disclosing the dispositive provisions of the Trust estate. This Certification is executed under penalty of perjury as required by Iowa law.

DOCUMENT CONTROL:

Template Version: 1.0

Jurisdiction: State of Iowa

Governing Statute: Iowa Code § 633A.4604

Last Updated: 2026-07-05