What the rule says
Iowa's intestacy framework, codified at Iowa Code §§ 633.211-633.219, distributes the estate of an Iowa decedent who dies without a will:
- Spouse and all descendants are mutual: The spouse takes the entire estate. - Spouse and at least one descendant from prior relationship: The spouse takes one-half of the real property and the first $50,000 of personal property plus one-half of the remaining personal property. Descendants take the rest. - Spouse but no descendants: The spouse takes the entire estate. - Descendants but no spouse: Descendants take the entire estate by representation.
What this means in practice
- Iowa resident dies without a will, leaving a surviving spouse and three mutual children. Estate $400,000. Spouse takes the entire $400,000. - Iowa resident dies without a will, leaving a surviving spouse and one child from prior relationship. Estate: $200,000 real property + $200,000 personal property. Spouse takes $100,000 real (1/2) + $50,000 personal floor + $75,000 of remaining personal (1/2 of $150,000) = $225,000. Child takes $100,000 real + $75,000 personal = $175,000.
What you can do about it
- Iowa will requirements (Iowa Code § 633.279). A will must be in writing, signed by the testator, and signed by two competent witnesses. - Iowa does not generally recognize holographic wills. - Self-proving affidavits are recognized. - Beneficiary designations override intestacy. - Spousal election. Under Iowa Code § 633.236, a surviving spouse can elect against the will and take a statutory share.
Who this affects most
Iowa's intestacy formula is most consequential for married Iowa residents in mutual-descendants families (favorable) and blended families (real and personal property formulas).