Can Deathbed Instructions Amend a Trust?

inheritance tax code iowa

On October 7, 2020, the Iowa Court of Appeals issued a Ruling in the matter of the Sandahl Trust (2017).  Craig Sandahl executed the Sandahl Trust which was a Revocable Grantor Trust in 1993.  The Trust was funded with substantially all of Craig Sandahl’s assets.  The Trust was last restated by a document dated August 14, 2017, which was two months before Craig Sandahl passed away. The Trust distributed assets to two groups of recipients.  One group was the “Descendant’s Trust” of which Craig’s children’s lineal descendants were the beneficiaries and the other group was given to the Community Foundation

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