In the Matter of the Estate of James Edwin Ibeling
Nancy Ibeling, Intervenor-Appellant.
Attorney for Appellant
Gary Dickey (argued)
Dallas J. Janssen
Attorney for Appellee D.H.
Matthew G. Sease (argued)
Attorney and Guardian ad Litem for C.A., E.A., E.A., H.A., and J.A.
Lynne Wallin Hines
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Polk County, Katie Ranes, Judge. AFFIRMED. Heard at oral argument by Greer, P.J., and Schumacher and Ahlers, JJ. Opinion by Greer, P.J. (14 pages)
A decedent’s spouse appeals a declaratory judgment ruling denying her spousal share claim to assets in a Panamanian private interest foundation (PIF) established by the decedent before his death. OPINION HOLDS: We affirm because a Panamanian PIF is not a revocable trust and thus is not in the list assets under Iowa Code section 633.238(1).
