Bills › SF 2300 › What changed
What changed in SF 2300
The bill as introduced, compared with the version both chambers passed (88th General Assembly). 1 adopted amendment account for the changes.
2 passages reworded, 0 added and 0 removed; 2 of 4 unchanged.
Removed AddedIntroduced textText as passedAmendments
Section 1. Section 558A.1, subsection 5, paragraph c, Code 2020, is amended to read as follows:
c. A transfer by a fiduciary in the course of the administration of a decedent’s estate, guardianship, conservatorship, or trust. This exemption shall not apply to a transfer of real estate held in a trust in which the trustee or settlor of the trust fiduciary is a living, living natural person and is a former owner of the real estate and was an occupant in possession of the real estate at any time within the twelve consecutive months immediately preceding the date of transfer of the real estate. transfer.
Sec.
2. APPLICABILITY. This Act applies to the transfer of real estate held in as part of the administration of a decedent’s estate, guardianship, conservatorship, or trust on or after July 1, 2020.