In the Matter of the Estate of Karen J. Myers, Rex A. Picken
2012 Iowa Sup. LEXIS 99
| Iowa | 2012Background
- Karen J. Myers died on November 2, 2009, survived by her spouse Howard Myers.
- At death, Karen owned assets payable on death to her daughters: a checking account, a certificate of deposit, and an annuity.
- Howard filed for an elective share; the probate court included POD assets in his elective share, relying on Sieh v. Sieh.
- The Iowa legislature amended Iowa Code § 633.238 in 2009 to limit the elective share to four enumerated categories.
- The amendment expressly removes nonprobate assets from the elective share, applying to deaths on or after July 1, 2009.
- This appeal presents whether POD assets may be included in the surviving spouse’s elective share after the 2009 amendment.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether POD assets are included in the surviving spouse's elective share after the 2009 amendment. | Assignees argue POD assets fall within Sieh’s broader rationale. | Executor argues the 2009 amendment limited the share to four enumerated categories, excluding POD assets. | POD assets are not included; amendment controls and overrides Sieh. |
Key Cases Cited
- Sieh v. Sieh, 713 N.W.2d 194 (Iowa 2006) (revocable-trust assets included in elective share pre-amendment)
- City of Cedar Rapids v. James Props., Inc., 701 N.W.2d 673 (Iowa 2005) (consider explanatory bill explanations in legislative intent)
- Bowman v. City of Des Moines Mun. Hous. Agency, 805 N.W.2d 790 (Iowa 2011) (declines arguments raised for the first time on appeal)
- In re Estate of Thomann, 649 N.W.2d 1 (Iowa 2002) (standard of review for equity-based estate matters)