Iowa Trust Amendment

AMENDMENT TO REVOCABLE TRUST

STATE OF IOWA

// GUIDANCE: Iowa Code § 633A.3102 requires that a trust modification by writing must be signed by the settlor and "delivered to the trustee during the settlor's lifetime." This delivery requirement is substantive under Iowa law and must be documented.

AMENDMENT NUMBER: [________________________________]

DATE OF THIS AMENDMENT: [__/__/____]

ARTICLE I — IDENTIFICATION OF ORIGINAL TRUST

This document constitutes an amendment (the "Amendment") to that certain revocable trust known as:

Trust Name: [________________________________]

Date of Original Trust Instrument: [__/__/____]

Trust Identification Number (if any): [________________________________]

// GUIDANCE: Iowa Code § 633A.3101 provides that the presumption of revocability applies only to trusts created under instruments executed on or after July 1, 2000. For trusts created before that date, verify revocability from the trust instrument itself.

Date Trust Created: [__/__/____]

☐ Trust created on or after July 1, 2000 (Iowa Code § 633A.3101 presumption of revocability applies)

☐ Trust created before July 1, 2000 (revocability must be established from trust instrument)

Prior Amendments (if any):

The Original Trust Instrument, together with all prior amendments listed above, is hereinafter referred to collectively as the "Trust Agreement."

ARTICLE II — IDENTIFICATION OF PARTIES

Settlor / Grantor:

Name: [________________________________]

Address: [________________________________]

City: [________________________________], Iowa [________________________________]

County: [________________________________]

Date of Birth: [__/__/____]

Co-Settlor (if applicable):

Name: [________________________________]

Address: [________________________________]

City: [________________________________], Iowa [________________________________]

County: [________________________________]

Date of Birth: [__/__/____]

Current Trustee(s):

Name: [________________________________]

Address: [________________________________]

// GUIDANCE: Iowa Code § 633A.3102(3)(b) requires delivery of the amendment to the Trustee. Identify all currently serving Trustees to ensure proper delivery.

Trust Protector (if designated under Iowa Code § 633A.4805):

Name: [________________________________]

Address: [________________________________]

ARTICLE III — RECITALS AND AUTHORITY TO AMEND

WHEREAS, the Settlor established the Trust Agreement on [__/__/____], a revocable trust governed by the laws of the State of Iowa;

WHEREAS, under Iowa Code § 633A.3101, unless the terms of a trust expressly provide that the trust is irrevocable, the settlor may revoke or modify the trust;

WHEREAS, the Trust Agreement does not contain provisions expressly declaring the trust irrevocable, and the Settlor retains full authority to modify the Trust Agreement;

WHEREAS, the Settlor possesses the requisite legal capacity to execute this Amendment;

WHEREAS, the Settlor is amending the Trust Agreement by the following method authorized under Iowa Code § 633A.3102:

☐ Compliance with the method of modification specified in Article [________________________________] of the Trust Agreement (Iowa Code § 633A.3102(3)(a))

☐ A writing, other than a will, signed by the Settlor and delivered to the Trustee during the Settlor's lifetime, where the Trust Agreement does not make its specified method exclusive (Iowa Code § 633A.3102(3)(b))

☐ A later will or codicil expressly referring to the Trust Agreement and which makes a devise of the property that would otherwise have passed by the terms of the Trust Agreement (Iowa Code § 633A.3102(3)(b))

// GUIDANCE: Under Iowa Code § 633A.3102(3), if the trust terms specify a method of modification, the settlor may use that method. If the terms do NOT expressly make that method exclusive, the settlor may alternatively use a writing signed and delivered to the trustee, or a later will or codicil.

WHEREAS, the Settlor desires to amend certain provisions of the Trust Agreement as set forth herein, without revoking the Trust Agreement in its entirety;

NOW, THEREFORE, the Settlor hereby amends the Trust Agreement as follows:

ARTICLE IV — SPECIFIC AMENDMENTS

// GUIDANCE: Use the appropriate format for each amendment. Iowa law permits broad modification of revocable trusts by the settlor. Reference article, section, and paragraph numbers precisely as they appear in the original trust instrument.

Amendment 1: [DELETE AND REPLACE / ADD / DELETE]

Section Affected: Article [________________________________], Section [________________________________] of the Trust Agreement.

Type of Amendment:

☐ Delete and Replace — The following existing language:

"[________________________________]"

is hereby deleted in its entirety and replaced with the following:

"[________________________________]"

☐ Add — The following new provision is hereby added as Section [________________________________]:

"[________________________________]"

☐ Delete — The following existing language in Section [________________________________] is hereby deleted in its entirety without replacement:

"[________________________________]"

Reason for Amendment: [________________________________]

Amendment 2: [DELETE AND REPLACE / ADD / DELETE]

Section Affected: Article [________________________________], Section [________________________________] of the Trust Agreement.

Type of Amendment:

☐ Delete and Replace — The following existing language:

"[________________________________]"

is hereby deleted in its entirety and replaced with the following:

"[________________________________]"

☐ Add — The following new provision is hereby added as Section [________________________________]:

"[________________________________]"

☐ Delete — The following existing language in Section [________________________________] is hereby deleted in its entirety without replacement:

"[________________________________]"

Reason for Amendment: [________________________________]

Amendment 3: [DELETE AND REPLACE / ADD / DELETE]

Section Affected: Article [________________________________], Section [________________________________] of the Trust Agreement.

Type of Amendment:

☐ Delete and Replace — The following existing language:

"[________________________________]"

is hereby deleted in its entirety and replaced with the following:

"[________________________________]"

☐ Add — The following new provision is hereby added as Section [________________________________]:

"[________________________________]"

☐ Delete — The following existing language in Section [________________________________] is hereby deleted in its entirety without replacement:

"[________________________________]"

Reason for Amendment: [________________________________]

// GUIDANCE: Additional amendments may be added following the same format. Number them sequentially.

ARTICLE V — MULTIPLE SETTLOR PROVISIONS

// GUIDANCE: Under Iowa Code § 633A.3102(2), if a trust is created or funded by more than one settlor, each settlor may revoke or modify the trust as to the portion contributed by that settlor, except as otherwise provided by the terms of the trust.

If this Trust was created or funded by more than one Settlor:

☐ Each Settlor is amending only the portion of the Trust attributable to that Settlor's contribution pursuant to Iowa Code § 633A.3102(2).

☐ Both Settlors are jointly executing this Amendment as to all Trust property.

☐ The Trust Agreement provides the following rule for multi-settlor amendments: [________________________________]

☐ This provision is not applicable (sole Settlor trust).

ARTICLE VI — TRUST PROTECTOR PROVISIONS

// GUIDANCE: Iowa Code § 633A.4805 grants trust protectors broad powers including the power to modify or amend a trust, add or remove beneficiaries, change governing law, remove and appoint trustees, and other powers specified in the trust instrument. If the trust has a designated trust protector, determine whether the protector's consent or involvement is required for this Amendment.

If the Trust Agreement designates a Trust Protector under Iowa Code § 633A.4805:

☐ The Trust Protector's consent is NOT required for amendments made by the Settlor of a revocable trust.

☐ The Trust Protector has been notified of this Amendment.

☐ The Trust Protector has consented to this Amendment (signature below).

☐ No Trust Protector has been designated.

// GUIDANCE: Under Iowa Code § 633A.4805(1), a trust protector's powers may include the power to modify or amend the trust instrument to achieve favorable tax status, respond to changes in law, and increase or decrease interests of beneficiaries, provided the modification does not grant a beneficial interest to any individual or class not specifically provided for under the trust instrument.

ARTICLE VII — AGENT UNDER POWER OF ATTORNEY PROVISIONS

// GUIDANCE: Iowa Code § 633A.3102(5) imposes a DUAL AUTHORIZATION requirement for agents. The trust instrument must expressly authorize an agent to exercise amendment powers, AND the power of attorney must expressly authorize the agent to exercise such powers. This is a strict requirement under Iowa law.

If this Amendment is being executed by an agent acting under a valid power of attorney on behalf of the Settlor, the agent represents and warrants that:

(a) The Trust Agreement expressly authorizes an agent under a power of attorney to exercise the Settlor's powers of modification, as required by Iowa Code § 633A.3102(5)(a);

(b) The power of attorney expressly authorizes the agent to exercise the Settlor's powers of modification under the Trust Agreement, as required by Iowa Code § 633A.3102(5)(b); and

(c) The agent is acting within the scope of authority granted by both instruments.

ARTICLE VIII — CONFIRMATION OF UNAMENDED PROVISIONS

Except as specifically modified by this Amendment, all terms, conditions, and provisions of the Trust Agreement, including all prior amendments thereto, shall remain in full force and effect and are hereby ratified and confirmed. In the event of any conflict between the provisions of this Amendment and the provisions of the Trust Agreement as previously constituted, the provisions of this Amendment shall control and take precedence.

ARTICLE IX — DISTRIBUTION UPON REVOCATION

// GUIDANCE: Under Iowa Code § 633A.3102(4), upon termination of a revocable trust, the trustee must distribute the trust property as the settlor directs. This article confirms that this amendment does not constitute a termination.

This Amendment does not constitute a revocation or termination of the Trust Agreement. The provisions of Iowa Code § 633A.3102(4) concerning distribution upon termination are not triggered by this Amendment.

ARTICLE X — GOVERNING LAW

This Amendment shall be governed by, construed, and enforced in accordance with the laws of the State of Iowa, including but not limited to the Iowa Trust Code, Iowa Code Chapter 633A, as amended from time to time.

Any proceedings concerning this Amendment or the Trust Agreement shall be filed in the District Court of [________________________________] County, Iowa, which shall have jurisdiction over the internal affairs of the Trust pursuant to Iowa Code § 633A.6101 et seq.

ARTICLE XI — SEVERABILITY

If any provision of this Amendment is held to be invalid, illegal, or unenforceable by a court of competent jurisdiction in the State of Iowa, such invalidity, illegality, or unenforceability shall not affect any other provision of this Amendment or the Trust Agreement. The remaining provisions shall continue in full force and effect as if the invalid, illegal, or unenforceable provision had never been included.

ARTICLE XII — CONSTRUCTION AND INTERPRETATION

This Amendment shall be interpreted in a manner consistent with the Settlor's intent as expressed herein and in the Trust Agreement. Terms used in this Amendment shall have the same meanings assigned to them in the Trust Agreement unless otherwise defined herein.

ARTICLE XIII — DELIVERY TO TRUSTEE

// GUIDANCE: Under Iowa Code § 633A.3102(3)(b), delivery to the Trustee during the Settlor's lifetime is a statutory requirement for amendments made by written instrument (other than a will). Document delivery with date and method.

The Settlor shall deliver this executed Amendment to all currently serving Trustees during the Settlor's lifetime, as required by Iowa Code § 633A.3102(3)(b).

Method of Delivery:

☐ Personal delivery (hand delivery)

☐ Certified mail, return receipt requested

☐ Other: [________________________________]

Date of Delivery: [__/__/____]

ARTICLE XIV — EXECUTION

IN WITNESS WHEREOF, the Settlor has executed this Amendment to the Trust Agreement on the date first written above, in the State of Iowa.

Settlor Signature

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

Co-Settlor Signature (if applicable)

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

WITNESS ATTESTATION

// GUIDANCE: Iowa Code § 633A.3102 does not expressly require witnesses for trust amendments. However, best practice in Iowa is to have at least two witnesses attest to the settlor's execution of the Amendment, particularly given the delivery requirement.

We, the undersigned witnesses, each being at least eighteen (18) years of age and of sound mind, hereby declare that the Settlor, whose name is signed above, signed this Amendment in our presence, and that the Settlor appeared to be of sound mind and acting voluntarily and free from undue influence, duress, or coercion.

Witness 1:

Signature: ___________________________________________

Printed Name: [________________________________]

Address: [________________________________]

Date: [__/__/____]

Witness 2:

Signature: ___________________________________________

Printed Name: [________________________________]

Address: [________________________________]

Date: [__/__/____]

NOTARY ACKNOWLEDGMENT

// GUIDANCE: Notarization is not statutorily required for trust amendments in Iowa, but it is strongly recommended. If the trust holds Iowa real property, notarization is necessary for recording with the County Recorder.

STATE OF IOWA

COUNTY OF [________________________________]

Before me, the undersigned notary public in and for the State of Iowa, on this [__/__/____], personally appeared [________________________________], known to me (or proved to me on the basis of satisfactory evidence) to be the person(s) whose name(s) is/are subscribed to the within instrument, and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument, the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

WITNESS my hand and official seal.

Notary Public Signature: ___________________________________________

Printed Name: [________________________________]

My Commission Expires: [__/__/____]

Commission Number: [________________________________]

[NOTARY SEAL]

TRUSTEE ACKNOWLEDGMENT OF RECEIPT AND DELIVERY

// GUIDANCE: This section is particularly important under Iowa law. Under Iowa Code § 633A.3102(3)(b), delivery to the Trustee is a statutory condition for modifications by written instrument. The Trustee's dated acknowledgment serves as evidence of compliant delivery.

The undersigned Trustee(s) hereby acknowledge receipt of this Amendment to the Trust Agreement on the date indicated below and agree to administer the Trust in accordance with its terms as amended herein.

The Trustee(s) confirm that this Amendment was delivered during the Settlor's lifetime as required by Iowa Code § 633A.3102(3)(b).

Trustee:

Signature: ___________________________________________

Printed Name: [________________________________]

Date of Receipt: [__/__/____]

Co-Trustee (if applicable):

Signature: ___________________________________________

Printed Name: [________________________________]

Date of Receipt: [__/__/____]

TRUST PROTECTOR ACKNOWLEDGMENT (IF APPLICABLE)

Trust Protector:

Signature: ___________________________________________

Printed Name: [________________________________]

Date: [__/__/____]

☐ Consent granted ☐ Acknowledgment of receipt only

SCHEDULE A — RECORD OF AMENDMENTS TO TRUST AGREEMENT

// GUIDANCE: The "Date Delivered to Trustee" column is included because Iowa Code § 633A.3102(3)(b) conditions amendment effectiveness on delivery to the trustee during the settlor's lifetime.

SCHEDULE B — IOWA ATTORNEY REVIEW CHECKLIST

// GUIDANCE: This checklist is for internal use by the drafting attorney and should be removed from the final executed document.

☐ Confirmed trust is revocable under Iowa Code § 633A.3101

☐ Determined whether trust was created before or after July 1, 2000 (affects presumption of revocability)

☐ Confirmed settlor capacity to amend

☐ Reviewed original trust instrument for exclusive amendment methods under Iowa Code § 633A.3102(3)(a)

☐ If amendment by written instrument: confirmed writing is signed by settlor per Iowa Code § 633A.3102(3)(b)

☐ Arranged for delivery to Trustee during Settlor's lifetime per Iowa Code § 633A.3102(3)(b)

☐ If multiple settlors, confirmed proper authority under Iowa Code § 633A.3102(2)

☐ If agent executing: confirmed DUAL AUTHORIZATION under Iowa Code § 633A.3102(5) — both trust instrument AND power of attorney must expressly authorize

☐ If trust protector designated: reviewed powers under Iowa Code § 633A.4805

☐ Confirmed amendment does not inadvertently revoke the entire trust

☐ Reviewed for federal and Iowa state tax implications (Iowa does not have a separate state estate tax as of July 1, 2025, per Iowa Code § 450B)

☐ If trust holds Iowa real property, confirmed recording requirements with County Recorder

☐ Documented method and date of delivery to Trustee

☐ Reviewed for compliance with Iowa's no-contest clause provisions

END OF IOWA TRUST AMENDMENT