Idaho Code § 15-3-1201 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1201
15-3-1201 COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT.
Status: in_force

PART 12.

COLLECTION OF PERSONAL PROPERTY BY AFFIDAVIT AND SUMMARY ADMINISTRATION PROCEDURE FOR SMALL ESTATES

15-3-1201. Collection of personal property by affidavit. (a) Thirty (30) days after the death of a decedent, any person indebted to the decedent or having possession of tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action belonging to the decedent shall make payment of the indebtedness or deliver the tangible personal property or an instrument evidencing a debt, obligation, stock or chose in action to a person or entity claiming to be the successor of the decedent upon being presented an affidavit made by or on behalf of the successor stating that:

(1) The fair market value of the entire estate of the decedent which is subject to probate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars ($100,000);

(2) Thirty (30) days have elapsed since the death of the decedent;

(3) No application or petition for the appointment of a personal representative or for summary administration is pending or has been granted in any jurisdiction; and

(4) The claiming successor is entitled to payment or delivery of the property, including entitlement as a trust pursuant to a will of the decedent.

(b) A transfer agent of any security shall change the registered ownership on the books of a corporation from the decedent to the successor or successors upon the presentation of an affidavit as provided in subsection (a) of this section.

(c) For the purposes of this section, for the recovery of medical assistance, the department of health and welfare shall be deemed a successor to the estate provided:

(1) Prior to the presentation of the affidavit, the department shall give notice, by regular mail, to any person known to the department to be an heir, successor or creditor of the estate, and the department shall certify such notice in writing to the person described in subsection (a) of this section.

(2) Within sixty (60) days of mailing the notice, any person who claims the right to reimbursement for priority estate expenses, as permitted by section 15-3-805(a)(1) through (4), Idaho Code, may submit a written demand for payment of such expenses, together with any documentation of the expenses, to the department. Upon receipt of the funds, and up to the amount received, the department shall pay priority claims which it determines would be allowed in a probate proceeding, if any. The department shall notify each claimant of the disposition of his claim. The provisions of chapter 52, title 67, Idaho Code, shall apply to determinations made by the department under this section.

History:

[15-3-1201, as added by 1971, ch. 111, sec. 1, p. 233; am. 1993, ch. 253, sec. 1, p. 879; am. 1995, ch. 167, sec. 1, p. 650; am. 1997, ch. 212, sec. 1, p. 631; am. 2002, ch. 216, sec. 1, p. 595; am. 2006, ch. 160, sec. 1, p. 480; am. 2006, ch. 179, sec. 1, p. 553.]
Idaho Code § 15-13-202 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-202
15-13-202 EXCLUSIVE BASIS.
Status: in_force

PART 2

JURISDICTION

15-13-202. EXCLUSIVE BASIS. This part provides the exclusive jurisdictional basis for a court of this state to appoint a guardian or issue a protective order for an adult.

History:

[15-13-202, added 2011, ch. 36, sec. 1, p. 81.]
Idaho Code § 15-3-702 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-702
15-3-702 PRIORITY AMONG DIFFERENT LETTERS.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-702. Priority among different letters. A person to whom general letters are issued first has exclusive authority under the letters until his appointment is terminated or modified. If, through error, general letters are afterwards issued to another, the first appointed representative may recover any property of the estate in the hands of the representative subsequently appointed, but the acts of the latter done in good faith before notice of the first letters are not void for want of validity of appointment.

History:

[I.C., sec. 15-3-702, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-312 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-312
15-1-312 EXECUTION OF DEED.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-312. Execution of deed. Should any persons be entitled to a deed from a personal representative and such personal representative be discharged or disqualified or refuse to execute the same, such deed may be executed by the court authorizing such sale or distribution or the clerk of such court and shall entitle the buyer or distributee to his property.

History:

[I.C., sec. 15-1-312, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-204 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-204
15-5-204 ATTORNEY FOR MINOR OR PARENT.
Status: in_force

PART 2

GUARDIANS OF MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF MINOR [EFFECTIVE JANUARY 1, 2027]

15-5-204. Court appointment of guardian of minor — Conditions for appointment. [effective until January 1, 2027] (1) The court may appoint a guardian for an unmarried minor if all parental rights of custody have been terminated by prior court order or upon a finding that the child has been neglected, abused, or abandoned or whose parents are unable to provide a stable home environment. "Abandoned" means the failure of the parent to maintain a normal parental relationship with the child including, but not limited to, reasonable support or regular contact. Failure to maintain a normal parental relationship with the child without just cause for a period of six (6) months shall constitute prima facie evidence of abandonment. Except in those circumstances described in subsections (2) and (3) of this section and where a temporary guardianship has been created at the request of a parent on active duty in or deployment with the United States armed forces, the court shall consider the best interests of the child as the primary factor in the determination whether to appoint, and whom to appoint, as a guardian for such child. In determining the choice of a guardian for an unmarried minor, the advanced age or disability of a potential guardian shall not, in and of itself, be used as a criterion of the suitability of the potential guardian as long as the potential guardian is otherwise suitable. A guardian appointed by will as provided in section 15-5-202, Idaho Code, whose appointment has not been prevented or nullified under section 15-5-203, Idaho Code, has priority over any guardian who may be appointed by the court, but the court may proceed with an appointment nonetheless upon a finding that the testamentary guardian has failed to accept the testamentary appointment within thirty (30) days after notice of the guardianship proceeding.

(2) The extended absence of a parent due to active duty in or deployment with the United States armed forces shall not by itself constitute neglect, abuse, abandonment, or failure to provide a stable home environment.

(3) Any guardianship granted at the request of or required by the United States armed forces or at the request of a parent while on active duty in or deployment with the United States armed forces, which duty or deployment does not constitute neglect, abuse, abandonment, or failure to provide a stable home environment, shall be terminated immediately upon the conclusion of the original circumstances necessitating the creation of the temporary guardianship or the filing of a termination report by the parent indicating the parent's intent to resume all care, custody, and control of the minor.

15-5-204. ATTORNEY FOR MINOR OR PARENT. [effective January 1, 2027] (1) The court may, in the discretion of the court, appoint an attorney to represent a minor who is the subject of a proceeding under section 15-5-202, Idaho Code, if:

(a) Requested by the minor and the minor is twelve (12) years of age or older;

(b) Recommended by a guardian ad litem; or

(c) The court determines the minor needs representation.

(2) An attorney appointed under subsection (1) of this section shall:

(a) Make a reasonable effort to ascertain the minor's wishes;

(b) Advocate for the minor's wishes to the extent reasonably ascertainable; and

(c) If the minor's wishes are not reasonably ascertainable, advocate for the minor's best interest.

(3) A minor who is the subject of a proceeding under section 15-5-202, Idaho Code, may retain an attorney to represent the minor in the proceeding.

(4) A parent of a minor who is the subject of a proceeding under section 15-5-202, Idaho Code, may retain an attorney to represent the parent in the proceeding.

(5) The court may, in the discretion of the court, appoint an attorney to represent a parent of a minor who is the subject of a proceeding under section 15-5-202, Idaho Code, if:

(a) The parent objects to appointment of a guardian for the minor;

(b) The court determines that counsel is needed to ensure that consent to appointment of a guardian is informed; or

(c) The court otherwise determines the parent needs representation.

History:

[15-5-204, added 1971, ch. 111, sec. 1, p. 233; am. 1999, ch. 123, sec. 1, p. 360; am. 2002, ch. 233, sec. 3, p. 671; am. 2020, ch. 235, sec. 1, p. 691; repealed and added 2026, ch. 79, sec. 4, p. 344.]
Idaho Code § 15-6-103 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-103
15-6-103 OWNERSHIP DURING LIFETIME.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-103. Ownership during lifetime. (a) A joint account belongs, during the lifetime of all parties, to the parties in proportion to the net contributions by each to the sums on deposit, unless there is clear and convincing evidence of a different intent.

(b) A P.O.D. account belongs to the original payee during his lifetime and not to the P.O.D. payee or payees; if two (2) or more parties are named as original payees, during their lifetimes rights as between them are governed by subsection (a) of this section.

(c) Unless a contrary intent is manifested by the terms of the account or the deposit agreement or there is other clear and convincing evidence of an irrevocable trust, a trust account belongs beneficially to the trustee during his lifetime, and if two (2) or more parties are named as trustee on the account, during their lifetimes beneficial rights as between them are governed by subsection (a) of this section. If there is an irrevocable trust, the account belongs beneficially to the beneficiary.

History:

[I.C., sec. 15-6-103, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-104 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-104
15-12-104 POWER OF ATTORNEY IS DURABLE.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-104. Power of attorney is durable. A power of attorney created under this chapter is durable unless it expressly provides that it is terminated by the incapacity of the principal.

History:

[15-12-104, added 2008, ch. 186, sec. 2, p. 561.]
Idaho Code § 15-5-316 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-316
15-5-316 GUARDIAN'S PLAN.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-316. Guardian ad litem — Rights and powers. [effective until January 1, 2027] The guardian ad litem has the following rights and powers to fulfill the duties set forth in section 15-5-315, Idaho Code, which shall continue until the resignation of the guardian ad litem or until the court removes the guardian ad litem or no longer has jurisdiction, whichever occurs first.

(1) The guardian ad litem shall have the right and power to file pleadings, motions, memoranda and briefs on behalf of the ward, and to have all of the rights of the ward, whether conferred by statute, rule of court, or otherwise.

(2) All parties to any proceeding under this chapter shall promptly notify the guardian ad litem, and the guardian's attorney, if any, of all hearings, staff hearings or meetings, investigations, depositions, and significant changes of circumstances of the ward.

(3) Except to the extent prohibited or regulated by federal law, upon presentation of a copy of the order appointing the guardian ad litem, any person or agency, including without limitation any hospital, school organization, department of health and welfare, doctor, nurse or other health care provider, psychologist, psychiatrist, police department, or mental health clinic, shall permit the guardian ad litem to inspect and copy pertinent records relating to the ward necessary for the proceeding for which the guardian ad litem has been appointed.

(4) The guardian ad litem may request, and the court may order whether in response to such request or otherwise, a criminal history and background check to be conducted at the proposed guardian's expense on any individual who resides in the ward's proposed residence. Any such check shall be conducted pursuant to chapter 25[27], title 56, Idaho Code.

15-5-316. guardian's plan. [effective January 1, 2027] A guardian's plan shall be done in accordance with Idaho supreme court rules.

History:

[15-5-316, added 2005, ch. 49, sec. 2, p. 182; am. 2008, ch. 74, sec. 4, p. 197; am. 2013, ch. 262, sec. 3, p. 642; am. 2015, ch. 246, sec. 1, p. 1042; am. 2026, ch. 220, sec. 6, p. 922; repealed and added 2026, ch. 79, sec. 5, p. 360.]
Idaho Code § 15-3-605 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-605
15-3-605 DEMAND FOR BOND BY INTERESTED PERSON.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-605. Demand for bond by interested person. Any person apparently having an interest in the estate worth in excess of one thousand dollars ($1,000), or any creditor having a claim in excess of one thousand dollars ($1,000), may make a written demand that a personal representative give bond. The demand must be filed with the clerk of the court and a copy mailed to the personal representative, if appointment and qualification have occurred. Thereupon, bond is required, but the requirement ceases if the person demanding bond ceases to be interested in the estate, or if bond is excused as provided in section 15-3-603 or 15-3-604 of this Part. After he has received notice and until the filing of the bond or cessation of the requirement of bond, the personal representative shall refrain from exercising any powers of his office except as necessary to preserve the estate. Failure of the personal representative to meet a requirement of bond by giving suitable bond within thirty (30) days after receipt of notice is cause for his removal and appointment of a successor personal representative.

History:

[I.C., sec. 15-3-605, as added by 1971, ch. 111, sec. 1, p. 233; am. 1974, ch. 199, sec. 2, p. 1516.]
Idaho Code § 15-14-105 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-105
15-14-105 TERMS OF SERVICE AGREEMENT.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-105. terms of service agreement. (1) This chapter does not change or impair a right of a custodian or a user under a terms of service agreement to access and use digital assets of the user.

(2) This chapter does not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.

(3) A fiduciary's or designated recipient's access to digital assets may be modified or eliminated by a user, by federal law or by a terms of service agreement if the user has not provided direction under section 15-14-104, Idaho Code.

History:

[15-14-105, added 2016, ch. 263, sec. 1, p. 687.]
Idaho Code § 15-2-503 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-503
15-2-503 HOLOGRAPHIC WILL.
Status: in_force

PART 5.

WILLS

15-2-503. Holographic will. A will which does not comply with section 15-2-502 of this Part is valid as a holographic will, whether or not witnessed, if the signature and the material provisions are in the handwriting of the testator.

History:

[I.C., sec. 15-2-503, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-111 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-111
15-6-111 FINANCIAL INSTITUTION PROTECTION — PAYMENT OF TRUST ACCOUNT.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-111. Financial institution protection — Payment of trust account. Any trust account may be paid, on request, to any trustee. Unless the financial institution has received written notice that the beneficiary has a vested interest not dependent upon his surviving the trustee, payment may be made to the personal representative or heirs of a deceased trustee if proof of death is presented to the financial institution showing that his decedent was the survivor of all other persons named on the account either as trustee or beneficiary. Payment may be made, on request, to the beneficiary upon presentation to the financial institution of proof of death showing that the beneficiary or beneficiaries survived all persons named as trustees.

History:

[I.C., sec. 15-6-111, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-115 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-115
15-12-115 EXONERATION OF AGENT.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-115. Exoneration of agent. A provision in a power of attorney relieving the agent of liability for breach of duty is binding on the principal and the principal's successors in interest except to the extent the provision:

(1) Relieves the agent of liability for breach of duty committed dishonestly, with an improper motive, or with reckless indifference to the purposes of the power of attorney or the best interest of the principal; or

(2) Was inserted as a result of an abuse of a confidential or fiduciary relationship with the principal.

History:

[15-12-115, added 2008, ch. 186, sec. 2, p. 565.]
Idaho Code § 15-5-101 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-101
15-5-101 SHORT TITLE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-101. Definitions and use of terms. [EFFECTIVE UNTIL JANUARY 1, 2027] Unless otherwise apparent from the context, in this code:

(a) "Incapacitated person" means any person who is impaired, except by minority, to the extent that he lacks sufficient understanding or capacity to make or communicate responsible decisions concerning his person, provided, that the term shall not refer to a developmentally disabled person as defined in section 66-402(5), Idaho Code, and provided further that:

(1) "Incapacity" means a legal, not a medical disability and shall be measured by function limitations and it shall be construed to mean or refer to any person who has suffered, is suffering, or is likely to suffer, substantial harm due to an inability to provide for his personal needs for food, clothing, shelter, health care, or safety, or an inability to manage his or her property or financial affairs;

(2) Inability to provide for personal needs or to manage property shall be evidenced by acts or occurrences, or statements which strongly indicate imminent acts or occurrences; material evidence of inability must have occurred within twelve (12) months prior to the filing of the petition for guardianship or conservatorship;

(3) Isolated instances of simple negligence or improvidence, lack of resources, or any act, occurrence, or statement, if that act, occurrence, or statement is the product of an informed judgment, shall not constitute evidence of inability to provide for personal needs or to manage property;

(4) "Informed judgment" means a choice made by a person who has the ability to make such a choice, and who makes it voluntarily after all relevant information necessary to making the decision has been provided, and who understands that he is free to choose or refuse any alternative available and who clearly indicates or expresses the outcome of his choice;

(b) A "protective proceeding" is a proceeding under the provisions of section 15-5-401, Idaho Code, to determine that a person cannot effectively manage or apply his estate to necessary ends, either because he lacks the ability or is otherwise inconvenienced, or because he is a minor, and to secure administration of his estate by a conservator or other appropriate relief;

(c) A "protected person" is a minor or other person for whom a conservator has been appointed or other protective order has been made;

(d) A "ward" is a person for whom a guardian has been appointed. A "minor ward" is a minor for whom a guardian has been appointed solely because of minority.

15-5-101. short title. [EFFECTIVE JANUARY 1, 2027] This chapter shall be known and may be cited as the "Uniform Guardianship, Conservatorship, and Other Protective Arrangements Act."

History:

[15-5-101, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 59, sec. 2, p. 92; am. 1989, ch. 241, sec. 1, p. 587; am. 1997, ch. 210, sec. 1, p. 628; am. 1999, ch. 293, sec. 3, p. 736; am. 2000, ch. 180, sec. 1, p. 448; repealed and added 2026, ch. 79, sec. 3, p. 329.]
Idaho Code § 15-5-207 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-207
15-5-207 DE FACTO CUSTODIAN.
Status: in_force

PART 2

GUARDIANS OF MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF MINOR [EFFECTIVE JANUARY 1, 2027]

15-5-207. Court appointment of guardian of minor — Procedure. [effective until January 1, 2027] (1) Proceedings for the appointment of a guardian or co-guardians may be initiated by the following persons:

(a) Any relative of the minor;

(b) The minor if he is fourteen (14) or more years of age;

(c) Any person who comes within section 15-5-213(1), Idaho Code; or

(d) Any person interested in the welfare of the minor.

(2) Notice of the time and place of hearing of a petition under this section is to be given by the petitioner in the manner prescribed by section 15-1-401, Idaho Code, to:

(a) The minor, if he is fourteen (14) or more years of age;

(b) The person who has had the principal care and custody of the minor during the sixty (60) days preceding the date of the petition;

(c) Any person who comes within section 15-5-213(1), Idaho Code; and

(d) Any living parent of the minor; provided however, that the court may waive notice to a living parent of the minor who is, or is alleged to be, the father of the minor if:

(i) The father was never married to the mother of the minor and has failed to register his paternity as provided in section 16-1504(5), Idaho Code; or

(ii) The court has been shown to its satisfaction circumstances that would allow the entry of an order of termination of parental rights pursuant to section 16-2005, Idaho Code, even though termination of parental rights is not being sought as to such father.

(3)(a) As an alternative to appointing one (1) guardian for a minor, the court may appoint no more than two (2) persons as co-guardians for a minor if the court finds:

(i) The appointment of co-guardians will best serve the interests of the minor; and

(ii) The persons to be appointed as co-guardians will work together cooperatively to serve the best interests of the minor.

(b) If the court appoints co-guardians, the court shall also determine whether the guardians:

(i) May act independently;

(ii) May act independently but must act jointly in specified matters; or

(iii) Must act jointly.

This determination by the court must be stated in the order of appointment and in the letters of guardianship.

(4) If the court finds, upon hearing, that a qualified person seeks appointment, venue is proper, the required notices have been given, the requirements of section 15-5-204, Idaho Code, have been met, and the welfare and best interests of the minor will be served by the requested appointment, it shall make the appointment. In other cases the court may dismiss the proceedings, or make any other disposition of the matter that will best serve the interests of the minor.

(5) Prior to the appointment of a guardian:

(a) The court may appoint a temporary guardian for the minor if it finds by a preponderance of evidence that:

(i) A petition for guardianship under this section has been filed, but a guardian has not yet been appointed;

(ii) The appointment is necessary to protect the minor's health, safety or welfare until the petition can be heard; and

(iii) No other person appears to have the ability, authority and willingness to act.

(b) A temporary guardian may be appointed without notice or hearing if the minor is in the physical custody of the petitioner or proposed temporary guardian and the court finds from a statement made under oath that the minor may be immediately and substantially harmed before notice can be given or a hearing held.

(c) Notice of the appointment of a temporary guardian must be given to those designated in subsection (2) of this section within seventy-two (72) hours after the appointment. The notice must inform interested persons of the right to request a hearing. The court must hold a hearing on the appropriateness of the appointment within fourteen (14) days after request by an interested person. In all cases, either a hearing on the temporary guardianship or on the petition for guardianship itself must be held within ninety (90) days of the filing of any petition for guardianship of a minor.

(d) The temporary guardian's authority may not exceed six (6) months unless extended for good cause. Only one (1) such extension may be made, and the extension period must not last longer than six (6) additional months. The powers of the temporary guardian shall be limited to those necessary to protect the immediate health, safety or welfare of the minor until a hearing may be held and must include the care and custody of the minor.

(e) A temporary guardian must make reports as the court requires.

(6) When a minor is under guardianship:

(a) The court may appoint a temporary guardian if it finds:

(i) Substantial evidence that the previously appointed guardian is not performing the guardian's duties; and

(ii) The appointment of a temporary guardian is necessary to protect the minor's health, safety or welfare.

(b) A temporary guardian may be appointed without notice or hearing if the court finds from a statement made under oath that the minor may be immediately and substantially harmed before notice can be given or a hearing held.

(c) Notice of the appointment of a temporary guardian must be given to those designated in subsection (2) of this section within seventy-two (72) hours after the appointment. The notice must inform interested persons of the right to request a hearing. The court shall hold a hearing on the appropriateness of the appointment within fourteen (14) days after request by an interested person.

(d) The authority of a previously appointed guardian is suspended as long as a temporary guardian has authority. The court must hold a hearing before the expiration of the temporary guardian's authority and may enter any appropriate order. The temporary guardian's authority may not exceed six (6) months unless extended for good cause as provided in subsection (5)(d) of this section. Prior to the end of an extension period, the court must appoint a guardian other than a temporary guardian or take other appropriate action, but in no event may a temporary guardianship last longer than twelve (12) months in total.

(e) A temporary guardian must make reports as the court requires.

(7) The court shall appoint an attorney to represent the minor if the court determines that the minor possesses sufficient maturity to direct the attorney. If the court finds that the minor is not mature enough to direct an attorney, the court shall appoint a guardian ad litem for the minor. The court may decline to appoint an attorney or guardian ad litem if it finds in writing that such appointment is not necessary to serve the best interests of the minor or if the Idaho department of health and welfare has legal custody of the child.

(8) Letters of guardianship must indicate whether the guardian was appointed by will or by court order.

15-5-207. DE FACTO CUSTODIAN. [effective January 1, 2027] If a court determines by clear and convincing evidence that a person meets the definition of a de facto custodian and that recognition of the de facto custodian is in the best interest of the child, the court shall give the person the same standing that is given to each parent in proceedings for appointment of a guardian of a minor. In determining whether recognition of a de facto custodian is in the child's best interest, the court shall consider:

(1) Whether the child is currently residing with the person seeking such standing; and

(2) If the child is not currently residing with the person seeking such standing, the length of time since the person served as the child's primary caregiver and primary financial supporter.

History:

[15-5-207, added 1971, ch. 111, sec. 1, p. 233; am. 2004, ch. 145, sec. 1, p. 475; am. 2005, ch. 113, sec. 1, p. 364; am. 2006, ch. 180, sec. 1, p. 559; am. 2010, ch. 236, sec. 2, p. 611; am. 2017, ch. 261, sec. 1, p. 643; am. 2020, ch. 123, sec. 1, p. 379; am. 2020, ch. 330, sec. 3, p. 955; am. 2021, ch. 187, sec. 1, p. 512; repealed and added 2026, ch. 79, sec. 4, p. 345.]
Idaho Code § 15-5-408 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-408
15-5-408 ATTENDANCE AND RIGHTS AT HEARING.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-408. Permissible court orders. [effective until January 1, 2027] (a) The court shall exercise the authority conferred in the part so as to encourage the development of maximum self-reliance and independence of the protected person and make protective orders only to the extent necessitated by the protected person's actual mental and adaptive limitations and other conditions warranting the procedure.

(b) The court has the following powers which may be exercised directly or through a conservator in respect to the estate and affairs of protected persons:

(1) While a petition for appointment of a conservator or other protective order is pending and after preliminary hearing and without notice to others, the court has power to preserve and apply the property of the person to be protected as may be required for his benefit or the benefit of his dependents.

(2) After hearing and upon determining that a basis for an appointment or other protective order exists with respect to a minor without other disability, the court has all those powers over the estate and affairs of the minor which are or might be necessary for the best interests of the minor, his family and members of his household.

(3) After hearing and upon determining that a basis for an appointment or other protective order exists with respect to a person for reasons other than minority, the court has, for the benefit of the person and members of his household, all the powers over his estate and affairs which he could exercise if present and not under disability, except the power to make a will. These powers include, but are not limited to power to make gifts, to convey or release his contingent and expectant interests in property including marital property rights and any right of survivorship incident to joint tenancy or tenancy by the entirety, to exercise or release his powers as trustee, personal representative, custodian for minors, conservator, or donee of a power of appointment, to enter into contracts, to create revocable or irrevocable trusts of property of the estate which may extend beyond his disability or life, to exercise options of the disabled person to purchase securities or other property, to exercise his right to elect options and change beneficiaries under insurance and annuity policies and to surrender the policies for their cash value, to exercise his right to an elective share in the estate of his deceased spouse and to renounce any interest by testate or intestate succession or by inter vivos transfer.

(4) The court may exercise or direct the exercise of, its authority to exercise or release powers of appointment of which the protected person is donee, to renounce interests, to make gifts in trust or otherwise exceeding twenty per cent (20%) of any year's income of the estate or to change beneficiaries under insurance and annuity policies, only if satisfied, after notice and hearing, that it is in the best interests of the protected person, and that he either is incapable of consenting or has consented to the proposed exercise of power.

(5) An order made pursuant to this section determining that a basis for appointment of a conservator or other protective order exists, has no effect on the capacity of the protected person.

15-5-408. ATTENDANCE AND RIGHTS AT HEARING. [effective January 1, 2027] (1) Except as otherwise provided in subsection (2) of this section, a hearing under section 15-5-403, Idaho Code, may not proceed unless the respondent attends the hearing. If it is not reasonably feasible for the respondent to attend a hearing at the location court proceedings typically are held, the court shall make reasonable efforts to hold the hearing at an alternative location convenient to the respondent or allow the respondent to attend the hearing using real-time audio-visual technology.

(2) A hearing under section 15-5-403, Idaho Code, may proceed without the respondent in attendance if the court finds by clear and convincing evidence that:

(a) The respondent consistently and repeatedly has refused to attend the hearing after having been fully informed of the right to attend and the potential consequences of failing to attend;

(b) There is no practicable way for the respondent to attend and participate in the hearing even with appropriate supportive services or technological assistance; or

(c) The respondent is a minor who has received proper notice and attendance would be harmful to the minor.

(3) The respondent may be assisted in a hearing under section 15-5-403, Idaho Code, by a person or persons of the respondent's choosing, assistive technology, or an interpreter or translator, or a combination of these supports. If assistance would facilitate the respondent's participation in the hearing, but is not otherwise available to the respondent, the court shall make reasonable efforts to provide it.

(4) The respondent has a right to choose an attorney to represent the respondent at a hearing under section 15-5-403, Idaho Code.

(5) At a hearing under section 15-5-403, Idaho Code, the respondent may:

(a) Present evidence and subpoena witnesses and documents;

(b) Examine witnesses, including any court-appointed evaluator, any member of the DD evaluation committee, and the visitor; and

(c) Otherwise participate in the hearing.

(6) Unless excused by the court for good cause, a proposed conservator shall attend a hearing under section 15-5-403, Idaho Code.

(7) A hearing under section 15-5-403, Idaho Code, shall be closed upon request of the respondent and a showing of good cause.

(8) Any person may request to participate in a hearing under section 15-5-403, Idaho Code. The court may grant the request, with or without a hearing, upon determining that the best interest of the respondent will be served. The court may impose appropriate conditions on the person's participation.

History:

[15-5-408, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 10, p. 728; repealed and added 2026, ch. 79, sec. 6, p. 368.]
Idaho Code § 15-5-312 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-312
15-5-312 EMERGENCY GUARDIAN FOR ADULT.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-312. General powers and duties of guardian. [effective until January 1, 2027] (1) A guardian of an incapacitated person has the powers and responsibilities of a parent who has not been deprived of custody of his unemancipated minor child except that a guardian is not legally obligated to provide from his own funds for the ward and is not liable to third persons for acts of the ward, and except as hereinafter limited. In particular, and without qualifying the foregoing, a guardian has the following powers and duties, except as modified by order of the court when the guardianship is limited:

(a) To the extent that it is consistent with the terms of any order by a court of competent jurisdiction relating to detention or commitment of the ward, he is entitled to custody of the person of his ward and may establish the ward's place of abode within or without this state. The guardian shall take reasonable measures to ensure that a convicted felon does not reside with, care for or visit the ward without court approval.

(b) If entitled to custody of his ward he shall make provision for the care, comfort and maintenance of his ward, and, whenever appropriate, arrange for his training and education. Without regard to custodial rights of the ward's person, he shall take reasonable care of his ward's clothing, furniture, vehicles and other personal effects and commence protective proceedings if other property of his ward is in need of protection.

(c) A guardian may give any consents or approvals that may be necessary to enable the ward to receive medical or other professional care, counsel, treatment or service. A guardian shall be automatically entitled to any information governed by the health insurance portability and accountability act of 1996 (HIPAA), 42 U.S.C. 1320d and 45 CFR 160 through 164, and the appointment of such guardian shall be deemed to grant such release authority.

(d) If no conservator for the estate of the ward has been appointed, the guardian may institute proceedings to appoint a conservator. In no circumstances shall the guardian exercise any of the powers of a conservator.

(e) A guardian shall be required to report to the court at least annually on the status of the ward. All reports shall be under oath or affirmation and shall comply with Idaho supreme court rules.

(f) If a conservator has been appointed, all of the ward's estate received by the guardian in excess of those funds expended to meet current expenses for support, care, and education of the ward must be paid to the conservator for management as provided pursuant to this chapter, and the guardian must account to the conservator for funds expended.

(2) Any guardian of one for whom a conservator also has been appointed shall control the custody and care of the ward and is entitled to receive reasonable sums for his services and for room and board furnished to the ward as agreed upon between him and the conservator, provided the amounts agreed upon are reasonable under the circumstances. The guardian may request the conservator to expend the ward's estate by payment to third persons or institutions for the ward's care and maintenance.

(3) A guardian may delegate certain of his responsibilities for decisions affecting the ward's well-being to the ward when reasonable under all of the circumstances.

15-5-312. EMERGENCY GUARDIAN FOR ADULT. [effective January 1, 2027] (1) On its own, after a petition has been filed under section 15-5-302, Idaho Code, or upon petition by a person interested in an adult respondent's welfare, the court may appoint an emergency guardian for the respondent if the court finds:

(a) Appointment of an emergency guardian is likely to prevent substantial harm to the respondent's physical health, safety, or welfare;

(b) No other person appears to have authority and willingness to act in the circumstances; and

(c) There is reason to believe that a basis for appointment of a guardian under section 15-5-301, Idaho Code, exists.

(2) The duration of authority of an emergency guardian for an adult may not exceed ninety (90) days, and the emergency guardian may exercise only the powers specified in the order of appointment. The emergency guardian's authority may be extended once for not more than ninety (90) days if the court finds that the conditions for appointment of an emergency guardian in subsection (1) of this section continue.

(3) Immediately upon filing of a petition for appointment of an emergency guardian for an adult, the court shall appoint an attorney to represent the respondent in the proceeding. Except as otherwise provided in subsection (4) of this section, reasonable notice of the date, time, and place of a hearing on the petition shall be given to the respondent, the respondent's attorney, and any other person as the court determines.

(4) The court may appoint an emergency guardian for an adult respondent without notice to the respondent and any attorney for the respondent only if the court finds from an affidavit or testimony that the respondent's physical health, safety, or welfare will be substantially harmed before a hearing with notice on the appointment can be held. If the court appoints an emergency guardian without giving notice under subsection (3) of this section, the court shall:

(a) Give notice of the appointment not later than forty-eight (48) hours after the appointment to:

(i) The respondent;

(ii) The respondent's attorney; and

(iii) Any other person as the court determines; and

(b) Hold a hearing on the appropriateness of the appointment not later than seven (7) days after the appointment.

(5) Appointment of an emergency guardian under this section is not a determination that a basis exists for appointment of a guardian under section 15-5-301, Idaho Code.

(6) The court may remove an emergency guardian appointed under this section at any time. The emergency guardian shall make any report the court requires.

History:

[15-5-312, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 7, p. 726; am. 1989, ch. 241, sec. 2, p. 587; am. 2004, ch. 53, sec. 2, p. 245; am. 2008, ch. 74, sec. 3, p. 196; am. 2014, ch. 164, sec. 2, p. 460; repealed and added 2026, ch. 79, sec. 5, p. 355.]
Idaho Code § 15-5-302 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-302
15-5-302 PETITION FOR APPOINTMENT OF GUARDIAN FOR ADULT.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-302. Venue. [effective Until January 1, 2027] The venue for guardianship proceedings for an incapacitated person is in the place where the incapacitated person resides or is present. If the incapacitated person is admitted to an institution pursuant to order of a court of competent jurisdiction, venue is also in the county in which that court sits.

15-5-302. PETITION FOR APPOINTMENT OF GUARDIAN FOR ADULT. [effective January 1, 2027] (1) A person interested in an adult's welfare, including the adult for whom the order is sought, may petition for appointment of a guardian for the adult.

(2) A petition under subsection (1) of this section shall state the petitioner's name, principal residence, current street address, if different, email address, phone number, relationship to the respondent, interest in the appointment, the name and address of any attorney representing the petitioner, and, to the extent known, the following:

(a) The respondent's name, age, principal residence, current street address, if different, and, if different, address of the dwelling in which it is proposed the respondent will reside if the petition is granted;

(b) The name and address of the respondent's:

(i) Spouse or, if the respondent has none, an adult with whom the respondent has shared household responsibilities for more than six (6) months in the twelve (12) month period immediately before the filing of the petition;

(ii) Adult children or, if none, each parent and adult sibling of the respondent or, if none, at least one (1) adult nearest in kinship to the respondent who can be found with reasonable diligence; and

(iii) Adult stepchildren whom the respondent actively parented during the stepchildren's minor years and with whom the respondent had an ongoing relationship in the two (2) year period immediately before the filing of the petition;

(c) The name and current address of each of the following, if applicable:

(i) A person responsible for care of the respondent;

(ii) Any attorney currently representing the respondent;

(iii) Any representative payee appointed by the social security administration for the respondent;

(iv) A guardian or conservator acting for the respondent in this state or in another jurisdiction;

(v) A trustee or custodian of a trust or custodianship of which the respondent is a beneficiary;

(vi) Any fiduciary for the respondent appointed by the department of veterans affairs;

(vii) An agent designated under a medical directive in which the respondent is identified as the principal;

(viii) An agent designated under a power of attorney for finances in which the respondent is identified as the principal;

(ix) A person nominated as guardian by the respondent;

(x) A person nominated as guardian by the respondent's parent or spouse in a will or other signed record;

(xi) A proposed guardian and the reason the proposed guardian should be selected; and

(xii) A person known to have routinely assisted the respondent with decision-making during the six (6) months immediately before the filing of the petition;

(d) The reason a guardianship is necessary, including a brief description of:

(i) The nature and extent of the respondent's alleged need;

(ii) Any protective arrangement instead of guardianship or other less restrictive alternatives for meeting the respondent's alleged need that have been considered or implemented;

(iii) If no protective arrangement instead of guardianship or other less restrictive alternatives have been considered or implemented, the reason they have not been considered or implemented; and

(iv) The reason a protective arrangement instead of guardianship or other less restrictive alternative is insufficient to meet the respondent's alleged need;

(e) Whether the petitioner seeks a limited guardianship or full guardianship;

(f) If the petitioner seeks a full guardianship, the reason a limited guardianship or protective arrangement instead of guardianship is not appropriate;

(g) If a limited guardianship is requested, the powers to be granted to the guardian;

(h) The name and current address, if known, of any person with whom the petitioner seeks to limit the respondent's contact;

(i) If the respondent has property other than personal effects, a general statement of the respondent's property, with an estimate of its value, including any insurance or pension, and the source and amount of other anticipated income or receipts; and

(j) Whether the respondent needs an interpreter, translator, or other form of support to communicate effectively with the court or understand court proceedings.

History:

[15-5-302, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 5, p. 349.]
Idaho Code § 15-3-1303 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1303
15-3-1303 APPORTIONMENT BY WILL OR OTHER DISPOSITIVE INSTRUMENT.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1303. Apportionment by will or other dispositive instrument. (a) Except as otherwise provided in subsection (c), the following rules apply:

(1) To the extent that a provision of a decedent's will expressly and unambiguously directs the apportionment of an estate tax, the tax must be apportioned accordingly regardless of whether such will is probated.

(2) Any portion of an estate tax not apportioned pursuant to paragraph (a)(1) of this section must be apportioned in accordance with any provision of a revocable trust of which the decedent was the settlor which expressly and unambiguously directs the apportionment of an estate tax. If conflicting apportionment provisions appear in two (2) or more revocable trust instruments, the provision in the most recently dated instrument prevails. For purposes of this paragraph:

(A) A trust is revocable if it was revocable immediately after the trust instrument was executed, even if the trust subsequently becomes irrevocable; and

(B) The date of an amendment to a revocable trust instrument is the date of the amended instrument only if the amendment contains an apportionment provision.

(3) If any portion of an estate tax is not apportioned pursuant to paragraph (a)(1) of this section or paragraph (a)(2) of this section, and a provision in any other dispositive instrument expressly and unambiguously directs that any interest in the property disposed of by the instrument is or is not to be applied to the payment of the estate tax attributable to the interest disposed of by the instrument, the provision controls the apportionment of the tax to that interest.

(b) Subject to subsection (c) of this section, and unless the decedent expressly and unambiguously directs the contrary, the following rules apply:

(1) If an apportionment provision directs that a person receiving an interest in property under an instrument is to be exonerated from the responsibility to pay an estate tax that would otherwise be apportioned to the interest,

(A) The tax attributable to the exonerated interest must be apportioned among the other persons receiving interests passing under the instrument, or

(B) If the values of the other interests are less than the tax attributable to the exonerated interest, the deficiency must be apportioned ratably among the other persons receiving interests in the apportionable estate that are not exonerated from apportionment of the tax.

(2) If an apportionment provision directs that an estate tax is to be apportioned to an interest in property a portion of which qualifies for a marital or charitable deduction, the estate tax must first be apportioned ratably among the holders of the portion that does not qualify for a marital or charitable deduction and then apportioned ratably among the holders of the deductible portion to the extent that the value of the nondeductible portion is insufficient.

(3) Except as otherwise provided in paragraph (4) of this subsection, if an apportionment provision directs that an estate tax be apportioned to property in which one (1) or more time-limited interests exist, other than interests in specified property under section 15-3-1307, Idaho Code, the tax must be apportioned to the principal of that property, regardless of the deductibility of some of the interests in that property.

(4) If an apportionment provision directs that an estate tax is to be apportioned to the holders of interests in property in which one (1) or more time-limited interests exist and a charity has an interest that otherwise qualifies for an estate tax charitable deduction, the tax must first be apportioned, to the extent feasible, to interests in property that have not been distributed to the persons entitled to receive the interests.

(c) A provision that apportions an estate tax is ineffective to the extent that it increases the tax apportioned to a person having an interest in the gross estate over which the decedent had no power to transfer immediately before the decedent executed the instrument in which the apportionment direction was made. For purposes of this subsection, a testamentary power of appointment is a power to transfer the property that is subject to the power.

(d) For purposes of this section, a decedent's will, revocable trust, or other dispositive instrument that contains the applicable phrase(s) set forth in paragraphs (1), (2) or (3) of this subsection (or other substantially similar language in other dispositive instruments not listed in said paragraphs), shall satisfy the part's requirement for an express and unambiguous direction as to what properties are to bear or not bear the payment of those taxes. Other language may be used to direct the apportionment of the estate tax, but if it is determined by a court that the direction in the will, trust, or other dispositive instrument does not expressly and unambiguously direct the apportionment of all of the estate tax with respect to all property that constitutes the gross estate, the estate tax that is not clearly and unambiguously apportioned shall be apportioned in accordance with the provisions of this part. The portions of said phrase(s) set forth in parentheses indicate suggestions or descriptions of alternate language for the word or phrase immediately preceding the language in parentheses which may be added, deleted, or varied in the instrument. Said phrases are:

(1) In the case of a will, "all taxes arising as a result of my death, whether attributable to assets passing under this will or otherwise, shall be paid out of the residue of my probate estate (or apportioned to other specifically identified assets, probate or otherwise)"; or

(2) In the case of a revocable trust, "all taxes arising as a result of the Grantor's (Settlor's or Trustor's) death, whether attributable to assets passing under this trust instrument or otherwise, shall be paid out of the residue of the trust estate (or apportioned to other specifically identified assets in trust or otherwise)"; or

(3) In the case of a charitable remainder trust as to assets already transferred to or in the trust, "no estate taxes and state death taxes shall be charged or apportioned to and paid from the assets of this charitable remainder trust" or "The (lifetime or term) annuity (unitrust) interest of the Successor Recipient (Beneficiary) will take effect upon the death of the Initial Recipient (Beneficiary) only if the Successor Recipient (Beneficiary) furnishes the funds for payment of any federal estate taxes and state death taxes for which the Trustee may be liable upon the death of the Initial Recipient (Beneficiary). If the funds are not furnished by the Successor Recipient (Beneficiary), the annuity (unitrust) period shall terminate on the death of the Initial Recipient (Beneficiary), notwithstanding any other provision in this instrument to the contrary."

History:

[15-3-1303, added 2004, ch. 54, sec. 2, p. 247.]
Idaho Code § 15-3-615 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-615
15-3-615 SPECIAL ADMINISTRATOR — WHO MAY BE APPOINTED.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-615. Special administrator — Who may be appointed. (a) If a special administrator is to be appointed pending the probate of a will which is the subject of a pending application or petition for probate, the person named executor in the will shall be appointed if available, and qualified.

(b) In other cases, any proper person may be appointed special administrator.

History:

[I.C., sec. 15-3-615, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1003 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1003
15-3-1003 CLOSING ESTATES — BY SWORN STATEMENT OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1003. Closing estates — By sworn statement of personal representative. (a) Unless prohibited by order of the court and except for estates being administered in supervised administration proceedings, a personal representative may close an estate by filing with the court no earlier than six (6) months after the date of original appointment of a general personal representative for the estate, a verified statement stating that he, or a previous personal representative whom he has succeeded, has or have:

(1) determined that the time limitation for presentation of creditors' claims has expired;

(2) fully administered the estate of the decedent by making payment, settlement or other disposition of all claims that were presented, expenses of administration and estate, inheritance and other death taxes, except as specified in the statement, and that the assets of the estate have been distributed to the persons entitled. If any claims remain undischarged, the statement must state whether the personal representative has distributed the estate subject to possible liability with the agreement of the distributees or state in detail other arrangements that have been made to accommodate outstanding liabilities; and

(3) sent a copy thereof to all distributees of the estate and to all creditors or other claimants of whom he is aware whose claims are neither paid nor barred and has furnished a full account in writing of his administration to the distributees whose interests are affected thereby.

(b) If no proceedings involving the personal representative are pending in the court one (1) year after the closing statement is filed, the appointment of the personal representative terminates.

History:

[I.C., sec. 15-3-1003, as added by 1971, ch. 111, sec. 1, p. 233; am. 1991, ch. 87, sec. 6, p. 194.]
Idaho Code § 15-5-322 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-322
15-5-322 BOARD OF COMMUNITY GUARDIAN ANNUAL REPORT.
Status: in_force

PART 3

GUARDIANS OF INCAPACITATED PERSONS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF ADULT [EFFECTIVE JANUARY 1, 2027]

15-5-322. BOARD OF COMMUNITY GUARDIAN ANNUAL REPORT. [effective January 1, 2027] (1) Each board of community guardian shall report annually in writing to the board of county commissioners, and in the case of a multicounty board, to each participating county, its activities for the preceding year, which report shall contain:

(a) A fiscal report that adequately reflects the financial operation of the board;

(b) The number of volunteer guardians obtained by the board;

(c) The number of persons for whom the board is acting as guardian;

(d) Recommendations for improving guardianship services in the district; and

(e) Such other matters as may be determined advisable by the board of community guardian or the board of county commissioners.

(2) The report shall be filed no later than April 1 of each year and shall cover the preceding calendar year.

(3) The board of county commissioners shall review each report and shall determine whether to dissolve or continue the board of community guardian in the county. Where there is a multicounty board of community guardian, the boards of county commissioners of all concerned counties shall concur in a decision to dissolve the board of community guardian.

History:

[15-5-322, added 2026, ch. 79, sec. 5, p. 364.]
Idaho Code § 15-3-407 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-407
15-3-407 FORMAL TESTACY PROCEEDINGS — BURDENS IN CONTESTED CASES.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-407. Formal testacy proceedings — Burdens in contested cases. In contested cases, petitioners who seek to establish intestacy have the burden of establishing prima facie proof of death, venue, and heirship. Proponents of a will have the burden of establishing prima facie proof of due execution in all cases, and, if they are also petitioners, prima facie proof of death and venue. Contestants of a will have the burden of establishing lack of testamentary intent or capacity, undue influence, fraud, duress, mistake or revocation. Parties have the ultimate burden of persuasion as to matters with respect to which they have the initial burden of proof. If a will is opposed by the petition for probate of a later will revoking the former, it shall be determined first whether the later will is entitled to probate, and if a will is opposed by a petition for a declaration of intestacy, it shall be determined first whether the will is entitled to probate.

History:

[I.C., sec. 15-3-407, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-503 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-503
15-5-503 BASIS FOR PROTECTIVE ARRANGEMENT INSTEAD OF CONSERVATORSHIP FOR ADULT OR MINOR.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-503. BASIS FOR PROTECTIVE ARRANGEMENT INSTEAD OF CONSERVATORSHIP FOR ADULT OR MINOR. [EFFECTIVE January 1, 2027] (1) After the hearing on a petition under section 15-5-402, Idaho Code, for conservatorship for an adult or under section 15-5-501(3), Idaho Code, for a protective arrangement instead of conservatorship for an adult, the court may issue an order under subsection (3) of this section for a protective arrangement instead of conservatorship for the adult if the court finds by clear and convincing evidence that:

(a) The adult is unable to manage property or financial affairs because:

(i) The adult is limited in the ability to receive and evaluate information or make or communicate decisions, even with appropriate supportive services, technological assistance, or supported decision-making; or

(ii) The adult is missing, detained, or unable to return to the United States;

(b) An order under subsection (3) of this section is necessary to:

(i) Avoid harm to the adult or significant dissipation of the property of the adult; or

(ii) Obtain or provide funds or other property needed for the support, care, education, health, or welfare of the adult or an individual entitled to the adult's support; and

(c) The respondent's identified needs cannot be met by a less restrictive alternative.

(2) After the hearing on a petition under section 15-5-402, Idaho Code, for conservatorship for a minor or under section 15-5-501(3), Idaho Code, for a protective arrangement instead of conservatorship for a minor, the court may issue an order under subsection (3) of this section for a protective arrangement instead of conservatorship for the minor if the court finds by a preponderance of the evidence that the arrangement is in the minor's best interest, and:

(a) If the minor has a parent, the court gives weight to any recommendation of the parent whether an arrangement is in the minor's best interest;

(b) Either:

(i) The minor owns money or property requiring management or protection that otherwise cannot be provided;

(ii) The minor has or may have financial affairs that may be put at unreasonable risk or hindered because of the minor's age; or

(iii) The arrangement is necessary or desirable to obtain or provide funds or other property needed for the support, care, education, health, or welfare of the minor; and

(c) The order under subsection (3) of this section is necessary or desirable to obtain or provide money needed for the support, care, education, health, or welfare of the minor.

(3) If the court makes the findings under subsection (1) or (2) of this section, the court, instead of appointing a conservator, may:

(a) Authorize or direct a transaction necessary to protect the financial interest or property of the respondent, including:

(i) An action to establish eligibility for benefits;

(ii) Payment, delivery, deposit, or retention of funds or property;

(iii) Sale, mortgage, lease, or other transfer of property;

(iv) Purchase of an annuity;

(v) Entry into a contractual relationship, including a contract to provide for personal care, supportive services, education, training, or employment;

(vi) Addition to or establishment of a trust;

(vii) Ratification or invalidation of a contract, trust, will, or other transaction, including a transaction related to the property or business affairs of the respondent; or

(viii) Settlement of a claim; or

(b) Restrict access to the respondent's property by a specified person whose access to the property places the respondent at serious risk of financial harm.

(4) After the hearing on a petition under section 15-5-501(1)(b) or (3), Idaho Code, whether or not the court makes the findings under subsection (1) or (2) of this section, the court may issue an order to restrict access to the respondent or the respondent's property by a specified person that the court finds by clear and convincing evidence:

(a) Through fraud, coercion, duress, or the use of deception and control caused or attempted to cause an action that would have resulted in financial harm to the respondent or the respondent's property; and

(b) Poses a serious risk of substantial financial harm to the respondent or the respondent's property.

(5) Before issuing an order under subsection (3) or (4) of this section, the court shall consider the factors under section 15-5-418, Idaho Code, that a conservator shall consider when making a decision on behalf of an individual subject to conservatorship.

(6) Before issuing an order under subsection (3) or (4) of this section for a respondent who is a minor, the court shall also consider the best interest of the minor, the preference of the parents of the minor, and the preference of the minor, if the minor is twelve (12) years of age or older.

History:

[15-5-503, added 2026, ch. 79, sec. 7, p. 386.]
Idaho Code § 15-5-414 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-414
15-5-414 POWERS OF CONSERVATOR REQUIRING COURT APPROVAL.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-414. Compensation and expenses. [effective until January 1, 2027] If not otherwise compensated for services rendered or expenses incurred, any visitor, guardian ad litem, physician, conservator or special conservator appointed in a protective proceeding is entitled to reasonable compensation from the estate for services rendered and expenses incurred in such status, including for services rendered and expenses incurred prior to the actual appointment of said conservator or special conservator which were reasonably related to the proceedings. If any person brings or defends any conservatorship proceeding in good faith, whether successful or not, he or she is entitled to receive from the estate his or her necessary expenses and disbursements including reasonable attorney's fees incurred in such proceeding. If the estate is inadequate to bear any of the reasonable compensation, fees, and/or costs referenced in this section, the court may apportion the reasonable compensation, fees, and/or costs to any party, or among the parties, as the court deems reasonable.

15-5-414. POWERS OF CONSERVATOR REQUIRING COURT APPROVAL. [effective January 1, 2027] (1) Except as otherwise ordered by the court, a conservator shall give notice to persons entitled to notice under section 15-5-403(4), Idaho Code, and receive specific authorization by the court before the conservator may exercise with respect to the conservatorship the power to:

(a) Make a gift, except a gift of de minimis value;

(b) Sell, encumber an interest in, or surrender a lease to the primary dwelling of the individual subject to conservatorship;

(c) Convey, release, or disclaim a contingent or expectant interest in property, including marital property, and any right of survivorship incident to joint tenancy or tenancy by the entirety or community property with right of survivorship;

(d) Exercise or release a power of appointment;

(e) Create a revocable or irrevocable trust of property of the conservatorship estate, whether or not the trust extends beyond the duration of the conservatorship, or revoke or amend a trust revocable by the individual subject to conservatorship;

(f) Exercise a right to elect an option or change a beneficiary under an insurance policy or annuity or surrender the policy or annuity for its cash value;

(g) Exercise a right to an elective share in the estate of a deceased spouse of the individual subject to conservatorship or renounce or disclaim a property interest;

(h) Grant a creditor priority for payment over creditors of the same or higher class if the creditor is providing property or services used to meet the basic living and care needs of the individual subject to conservatorship and preferential treatment otherwise would be impermissible under section 15-5-428(5), Idaho Code; and

(i) Acquire an undivided interest in property in which the conservator, in a fiduciary capacity, holds an undivided interest.

(2) In approving a conservator's exercise of a power listed in subsection (1) of this section, the court shall consider primarily the decision the individual subject to conservatorship would make if able, to the extent the decision can be ascertained.

(3) To determine under subsection (2) of this section the decision the individual subject to conservatorship would make if able, the court shall consider the individual subject to conservatorship's prior or current directions, preferences, opinions, values, and actions, to the extent actually known or reasonably ascertainable by the conservator. The court also shall consider:

(a) The financial needs of the individual subject to conservatorship and individuals who are in fact dependent on the individual subject to conservatorship for support, and the interests of creditors of the individual subject to conservatorship;

(b) Possible reduction of income, estate, inheritance, or other tax liabilities;

(c) Eligibility for governmental assistance;

(d) The previous pattern of giving or level of support provided by the individual subject to conservatorship;

(e) Any existing estate plan or lack of estate plan of the individual subject to conservatorship;

(f) The life expectancy of the individual subject to conservatorship and the probability the conservatorship will terminate before the individual subject to conservatorship's death; and

(g) Any other relevant factor.

(4) A conservator may not revoke or amend a power of attorney for finances executed by the individual subject to conservatorship. If a power of attorney for finances is in effect, a decision of the agent takes precedence over that of the conservator, unless the court orders otherwise.

History:

[15-5-414, added 1971, ch. 111, sec. 1, p. 233; am. 2002, ch. 215, sec. 2, p. 594; repealed and added 2026, ch. 79, sec. 6, p. 373.]
Idaho Code § 15-3-809 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-809
15-3-809 SECURED CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-809. Secured claims. Payment of a secured claim is upon the basis of the amount allowed if the creditor surrenders his security; otherwise payment is upon the basis of one of the following:

(a) If the creditor exhausts his security before receiving payment, unless precluded by other law upon the amount of the claim allowed less the fair value of the security; or

(b) If the creditor does not have the right to exhaust his security or has not done so, upon the amount of the claim allowed less the value of the security determined by converting it into money according to the terms of the agreement pursuant to which the security was delivered to the creditor, or by the creditor and personal representative by agreement, arbitration, compromise or litigation.

History:

[I.C., sec. 15-3-809, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-101 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-101
15-2-101 INTESTATE ESTATE.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-101. Intestate estate. Any part of the estate of a decedent not effectively disposed of by his will passes to his heirs as prescribed in the following sections of this code.

History:

[I.C., sec. 15-2-101, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-121 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-121
15-12-121 PRINCIPLES OF LAW AND EQUITY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-121. Principles of law and equity. Unless displaced by a provision of this chapter, the principles of law and equity supplement this chapter.

History:

[15-12-121, added 2008, ch. 186, sec. 2, p. 568.]
Idaho Code § 15-12-122 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-122
15-12-122 LAWS APPLICABLE TO FINANCIAL INSTITUTIONS AND ENTITIES.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-122. Laws applicable to financial institutions and entities. This chapter does not supersede any law applicable to financial institutions or other entities, and the other law controls if inconsistent with this chapter.

History:

[15-12-122, added 2008, ch. 186, sec. 2, p. 568.]
Idaho Code § 15-3-609 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-609
15-3-609 TERMINATION OF APPOINTMENT — DEATH OR DISABILITY.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-609. Termination of appointment — Death or disability. The death of a personal representative or the appointment of a conservator for the estate of a personal representative, terminates his appointment. Until appointment and qualification of a successor or special representative to replace the deceased or protected representative, the representative of the estate of the deceased or protected personal representative, if any, has the duty to protect the estate possessed and being administered by his decedent or ward at the time his appointment terminates, has the power to perform acts necessary for protection and shall account for and deliver the estate assets to a successor or special personal representative upon his appointment and qualification.

History:

[I.C., sec. 15-3-609, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-101 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-101
15-14-101 SHORT TITLE.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-101. short title. This chapter shall be known and may be cited as the "Revised Uniform Fiduciary Access to Digital Assets Act."

History:

[15-14-101, added 2016, ch. 263, sec. 1, p. 685.]
Idaho Code § 15-12-109 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-109
15-12-109 WHEN POWER OF ATTORNEY EFFECTIVE.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-109. When power of attorney effective. (1) A power of attorney is effective when executed unless the principal provides in the power of attorney that it is to become effective at a future date or upon the occurrence of a future event or contingency.

(2) If a power of attorney is to become effective upon the occurrence of a future event or contingency, the principal, in the power of attorney, may authorize one (1) or more persons to determine in a writing or other record that the event or contingency has occurred.

(3) If a power of attorney is to become effective upon the principal's incapacity and the principal has not authorized a person to determine whether the principal is incapacitated, or the person authorized is unable or unwilling to make the determination, the power of attorney becomes effective upon a determination in a writing or other record by:

(a) A physician or licensed psychologist that the principal is incapacitated within the meaning of section 15-12-102(5)(a), Idaho Code; or

(b) A licensed attorney at law, judge or appropriate governmental official that the principal is incapacitated within the meaning of section 15-12-102(5)(b), Idaho Code.

(4) A person authorized by the principal in the power of attorney to determine that the principal is incapacitated may act as the principal's personal representative as defined in, and pursuant to, the health insurance portability and accountability act, sections 1171 through 1179 of the social security act, 42 U.S.C. section 1320d through 1320d-8, as amended, and applicable regulations, to obtain access to the principal's health care information and communicate with the principal's health care provider.

History:

[15-12-109, added 2008, ch. 186, sec. 2, p. 562.]
Idaho Code § 15-5-123 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-123
15-5-123 THIRD-PARTY ACCEPTANCE OF AUTHORITY OF GUARDIAN OR CONSERVATOR.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-123. THIRD-PARTY ACCEPTANCE OF AUTHORITY OF GUARDIAN OR CONSERVATOR. [effective january 1, 2027] (1) A person shall not recognize the authority of a guardian or conservator to act on behalf of an individual subject to guardianship or conservatorship if:

(a) The person has actual knowledge or a reasonable belief that the letters of office of the guardian or conservator are invalid or the conservator or guardian is exceeding or improperly exercising authority granted by the court; or

(b) The person has actual knowledge that the individual subject to guardianship or conservatorship is subject to physical or financial abuse, neglect, exploitation, or abandonment by the guardian or conservator or a person acting for or with the guardian or conservator.

(2) A person may refuse to recognize the authority of a guardian or conservator to act on behalf of an individual subject to guardianship or conservatorship if:

(a) The guardian's or conservator's proposed action would be inconsistent with the provisions of this chapter; or

(b) The person makes, or has actual knowledge that another person has made, a report to the government agency providing protective services to adults or children stating a good faith belief that the individual subject to guardianship or conservatorship is subject to physical or financial abuse, neglect, exploitation, or abandonment by the guardian or conservator or a person acting for or with the guardian or conservator.

(3) A person that refuses to accept the authority of a guardian or conservator in accordance with subsection (2) of this section may report the refusal and the reason for refusal to the court. The court upon receiving the report shall consider whether removal of the guardian or conservator or other action is appropriate.

(4) A guardian or conservator may petition the court to require a third party to accept a decision made by the guardian or conservator on behalf of the individual subject to guardianship or conservatorship.

History:

[15-5-123, added 2026, ch. 79, sec. 3, p. 337.]
Idaho Code § 15-5-407A — Idaho Code / Title 15 / Chapter 5 / Section 15-5-407A
15-5-407A TEMPORARY AND EMERGENCY APPOINTMENTS.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-407A. Temporary and emergency appointments. [effective until January 1, 2027] (a) The court may appoint upon an ex parte petition, without hearing, a person to act as temporary conservator, pending the final hearing, upon a finding supported by statement made under oath that an emergency situation exists. The emergency appointment shall remain in effect no longer than ninety (90) days, unless extended for good cause upon application of the temporary conservator.

(b) Any one (1) of the following shall be considered an emergency situation:

(1) A finding that the person to be protected is unable to reasonably manage said person's finances and as a result the person's assets will be wasted or dissipated unless proper management is provided without delay; or

(2) A finding that the person to be protected has been taken advantage of and that the situation is likely to continue unless a temporary appointment is made without delay; or

(3) A finding that funds are needed for support, care and welfare of the person to be protected and a temporary appointment is necessary to secure such funding; or

(4) A finding that other conditions exist that in the court's determination necessitate the appointment of a temporary conservator.

(c) The duty of a temporary conservator shall be to preserve and protect the assets of the estate and to provide the funding necessary for the support, care and welfare of the person to be protected. The conservator shall have all the powers enumerated in section 15-5-424, Idaho Code, to be exercised, however, only within said limited context. The court may expand the duties of the temporary conservator upon application and a finding that a proposed action is necessary prior to the hearing.

(d) A temporary conservator shall not remove any of the assets of the estate from the jurisdiction of the court without a specific order to that effect.

(e) The petition for appointment of a temporary conservator must be accompanied by a petition for appointment of a conservator pursuant to section 15-5-404, Idaho Code.

(f) If the person to be protected is a minor, the court shall appoint a guardian ad litem for said minor at the same time the temporary appointment of a conservator is made.

(g) Upon application by an interested party and a hearing, the court may limit the powers and duties of the temporary conservator.

(h) Notice of the appointment of a temporary conservator shall be given to all interested persons by the petitioner within seventy-two (72) hours after the date of such appointment.

(i) The court shall hold a hearing on the appropriateness of the temporary appointment within fourteen (14) days if requested by an interested party. In such event, if a visitor and physician have not already been appointed, the court shall appoint a visitor to meet with the alleged incapacitated person and to make a written report to the court, and shall appoint a physician to examine the proposed ward and submit a written report to the court giving preference to the appointment of the proposed ward's treating physician if the proposed ward has a current treating physician.

History:

[15-5-407A, added 2004, ch. 53, sec. 1, p. 244; am. 2005, ch. 52, sec. 2, p. 190; am. 2020, ch. 123, sec. 3, p. 382.]
Idaho Code § 15-6-312 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-312
15-6-312 APPLICATION OF PART.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-312. Application of part. This part applies to registrations of securities in beneficiary form made before or after the effective date of this act, by decedents dying on or after the effective date of this act.

History:

[15-6-312, added 1996, ch. 303, sec. 1, p. 999.]
Idaho Code § 15-3-603 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-603
15-3-603 BOND NOT REQUIRED WITHOUT COURT ORDER — EXCEPTIONS.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-603. Bond not required without court order — Exceptions. No bond is required of a personal representative appointed in informal proceedings, except (1) upon the appointment of a special administrator; (2) when an executor or other personal representative is appointed to administer an estate under a will containing an express requirement of bond or (3) when bond is required under section 15-3-605 of this chapter. Bond may be required by court order at the time of appointment of a personal representative appointed in any formal proceeding except that bond is not required of a personal representative appointed in formal proceedings if the will relieves the personal representative of bond, unless bond has been requested by an interested party and the court is satisfied that it is desirable. Bond required by any will may be dispensed with in formal proceedings upon determination by the court that it is not necessary. No bond is required of any personal representative who, pursuant to statute, has deposited cash or collateral with an agency of this state to secure performance of his duties. No bond will be required of any domestic bank or trust company.

History:

[I.C., sec. 15-3-603, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-305 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-305
15-3-305 INFORMAL PROBATE — REGISTRAR NOT SATISFIED.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-305. Informal probate — Registrar not satisfied. If the registrar is not satisfied that a will is entitled to be probated in informal proceedings because of failure to meet the requirements of sections 15-3-303 and 15-3-304 of this Part or any other reason, he may decline the application. A declination of informal probate is not an adjudication and does not preclude formal probate proceedings.

History:

[I.C., sec. 15-3-305, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-122 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-122
15-5-122 PETITION AFTER APPOINTMENT FOR INSTRUCTION OR RATIFICATION.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-122. PETITION AFTER APPOINTMENT FOR INSTRUCTION OR RATIFICATION. [effective january 1, 2027] (1) A guardian or conservator may petition the court for instruction concerning fiduciary responsibility or ratification of a particular act related to the guardianship or conservatorship.

(2) Upon notice of and hearing on a petition under subsection (1) of this section, the court may give an instruction and issue an appropriate order.

History:

[15-5-122, added 2026, ch. 79, sec. 3, p. 336.]
Idaho Code § 15-14-114 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-114
15-14-114 DISCLOSURE OF DIGITAL ASSETS TO CONSERVATOR OF PROTECTED PERSON.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-114. disclosure of digital assets to conservator of protected person. (1) The court, after an opportunity for a hearing under part 4, chapter 5, title 15, Idaho Code, may grant a conservator the right to access a protected person's digital assets.

(2) Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to a conservator the catalog of electronic communications sent or received by the protected person and any digital assets in which the protected person has a right or interest, other than the content of electronic communications, if the conservator gives to the custodian:

(a) A written request for disclosure in physical or electronic form;

(b) A certified copy of the court order that gives the conservator authority over the protected person's digital assets; and

(c) If requested by the custodian:

(i) A number, user name, address or other unique subscriber or account identifier assigned by the custodian to identify the protected person's account; or

(ii) Evidence linking the account to the protected person.

(3) A conservator with general authority to manage the assets of a protected person may request a custodian of the protected person's digital assets to suspend or terminate an account of the protected person for good cause. A request made under this section must be accompanied by a certified copy of the court order giving the conservator authority over the protected person's property.

History:

[15-14-114, added 2016, ch. 263, sec. 1, p. 690.]
Idaho Code § 15-8-305 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-305
15-8-305 SPECIAL REPRESENTATIVE.
Status: in_force

PART 3.

NONJUDICIAL RESOLUTION

15-8-305. Special representative.

(1) (a) The personal representative or trustee may petition the court having jurisdiction over the matter for the appointment of a special representative to represent a person who is interested in the estate or trust and:

(i) Who is a minor;

(ii) Who is incompetent or disabled;

(iii) Who is yet unborn or unascertained; or

(iv) Whose identity or address is unknown.

The petition may be heard by the court without notice.

(b) In appointing the special representative, the court shall give due consideration and deference to any nomination(s) made in the petition, the special skills required in the representation, and the need for a representative who will act independently and prudently. The nomination of a person as special representative by the personal representative or trustee and the person's willingness to serve as special representative are not grounds by themselves for finding a lack of independence; provided however, the court may consider any interests that the nominating fiduciary may have in the estate or trust in making the determination.

(c) The special representative may enter into a binding agreement on behalf of the person or beneficiary. The special representative may be appointed for more than one (1) person or class of persons if the interests of such persons or class are not in conflict. The petition shall be verified. The petition and order appointing the special representative may be in the following forms:

CAPTION OF CASE PETITION FOR APPOINTMENT OF

SPECIAL REPRESENTATIVE UNDER

/SECTION 15-8-305, IDAHO CODE

The undersigned petitioner petitions the court for the appointment of a special representative in accordance with section 15-8-305, Idaho Code, and represents to the court as follows:

1. Petitioner. Petitioner …………… is the qualified and presently acting (personal representative) (trustee) of the above (estate) (trust) having been named (personal representative) (trustee) under (describe will and reference probate order or describe trust instrument.)

2. Issue Concerning (Estate) (Trust) Administration. A question concerning administration of the (estate) (trust) has arisen as to (describe issue, for example, "Related to interpretation, construction, administration, distribution.") The issues are appropriate for determination under section 15-8-305, Idaho Code.

3. Beneficiaries. The beneficiaries of the (estate) (trust) include persons who are unborn, unknown, or unascertained persons, or who are under eighteen (18) years of age: (list, with status of each.)

4. Special Representative. The nominated special representative ……….. is a lawyer licensed to practice before the courts of this state or an individual with special skills or training in the administration of estates or trusts. The nominated special representative does not have an interest in the affected estate or trust and is not related to any person interested in the estate or trust. The nominated special representative is willing to serve. The petitioner has no reason to believe that the nominated special representative will not act in an independent and prudent manner and in the best interests of the represented parties. (It is recommended that the petitioner also include information specifying the particular skills of the nominated special representative that relate to the matter in issue.)

5. Resolution. Petitioner desires to achieve a resolution of the questions that have arisen concerning the (estate) (trust). Petitioner believes that proceeding in accordance with the procedures permitted under sections 15-8-301 through 15-8-305, Idaho Code, would be in the best interests of the (estate) (trust) and the beneficiaries.

6. Request of Court. Petitioner requests that (……………, an attorney licensed to practice in the state of Idaho,) (OR) (…………….., an individual with special skills or training in the administration of estates or trusts,) be appointed special representative for those beneficiaries who are not yet adults, as well as for the unborn, unknown, and/or unascertained beneficiaries, as provided under section 15-8-305, Idaho Code.

DATED this ……. date of ……………, ………….

VERIFICATION

I certify under penalty of perjury under the laws of the state of Idaho that the foregoing is true and correct.

DATED ………….., ……….., at …………………., Idaho.

CAPTION OF CASE ORDER FOR APPOINTMENT OF

SPECIAL REPRESENTATIVE UNDER

/SECTION 15-8-305, IDAHO CODE

THIS MATTER having come on for hearing before this Court on Petition for Appointment of Special Representative filed herein, and it appearing that it would be in the best interests of the (estate) (trust) described in the Petition to appoint a special representative to address the issues that have arisen concerning the (estate) (trust) and the Court finding that the facts stated in the Petition are true, now, therefore,

IT IS ORDERED that ………………….. is appointed under section 15-8-305, Idaho Code, as special representative for the (estate) (trust) beneficiaries who are not yet adult age, and for unborn, unknown, or unascertained beneficiaries to represent their respective interests in the (estate) (trust) as provided in section 15-8-305, Idaho Code. The special representative shall be discharged of responsibility with respect to the (estate) (trust) at such time as a written agreement is executed resolving the present issues, all as provided in that statute, or if an agreement is not reached within six (6) months from entry of this Order, the special representative appointed under this Order shall be discharged of responsibility, subject to subsequent reappointment under section 15-8-305, Idaho Code.

DONE IN OPEN COURT this …….. day of ………………., ………

(2) Upon appointment by the court, the special representative shall file a sworn certificate made upon penalty of perjury that he or she:

(a) Is not interested in the estate or trust;

(b) Is not related to any person interested in the estate or trust;

(c) Is willing to serve; and

(d) Will act independently, prudently, and in the best interests of the represented parties.

(3) The special representative must be a lawyer licensed to practice before the courts of this state, or an individual with special skills or training in the administration of estates or trusts. The special representative may not have an interest in the affected estate or trust, and may not be related to a person interested in the estate or trust. The special representative is entitled to reasonable compensation for services, which must be paid from the principal of the estate or trust whose beneficiaries are represented.

(4) The special representative shall be discharged from any responsibility and shall have no further duties with respect to the estate or trust or with respect to any person interested in the estate or trust, on the earlier of:

(a) The expiration of six (6) months from the date the special representative was appointed, unless the order appointing the special representative provides otherwise; or

(b) The execution of the written agreement by all parties or their virtual representatives.

(5) Any action against a special representative must be brought before the earlier of:

(a) One (1) year from the discharge of the special representative; or

(b) The entry of an order by a court of competent jurisdiction under section 15-8-304, Idaho Code, approving the written agreement executed by all interested parties in accordance with the provisions of section 15-8-302, Idaho Code.

History:

[15-8-305, added 2005, ch. 122, sec. 1, p. 404.]
Idaho Code § 15-3-405 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-405
15-3-405 FORMAL TESTACY PROCEEDINGS — UNCONTESTED CASES — HEARINGS AND PROOF.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-405. Formal testacy proceedings — Uncontested cases — Hearings and proof. If a petition in a testacy proceeding is unopposed, the court may order probate or intestacy on the strength of the pleadings if satisfied that the conditions of section 15-3-409 of this Part have been met, or conduct a hearing in open court and require proof of the matters necessary to support the order sought. If evidence concerning execution of the will is necessary, the affidavit or testimony of one (1) of any attesting witnesses to the instrument is sufficient. If the affidavit or testimony of an attesting witness is not available, execution of the will may be proved by other evidence or affidavit.

History:

[I.C., sec. 15-3-405, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-404 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-404
15-5-404 ORDER TO PRESERVE OR APPLY PROPERTY WHILE PROCEEDING PENDING.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-404. Original petition for appointment or protective order. [effective until January 1, 2027] (a) The person to be protected, any person who is interested in his estate, affairs or welfare including his parent, guardian, or custodian, or any person who would be adversely affected by lack of effective management of his property and affairs may petition for the appointment of a conservator or for other appropriate protective order.

(b) The petition shall set forth to the extent known, the interest of the petitioner; the name, age, residence and address of the person to be protected; the name and address of his guardian, if any; the name and address of his nearest relative known to the petitioner; a general statement of his property with an estimate of the value thereof, including any compensation, insurance, pension or allowance to which he is entitled; and the reason why appointment of a conservator or other protective order is necessary. If the appointment of a conservator is requested, the petition also shall set forth the name and address of the person whose appointment is sought and the basis of his priority for appointment.

(c) The petition shall include a financial plan for the proposed actions of the conservator regarding the financial affairs of the protected person after appointment of the conservator, to the extent reasonably known to the petitioner at the time of filing of the petition. If the complete assets, income, expenses, debts and other financial concerns of the protected person are not reasonably known to the petitioner at the time the petition is filed, or if the petitioner is not the proposed conservator, then the conservator shall submit to the court, and to all interested persons, in writing, within the ninety (90) day inventory, as a part thereof, a financial plan covering all of the assets, income, expenses, debts and other financial concerns of the protected person. Such financial plan must also be given to any person who has filed a request for notice under section 15-5-406, Idaho Code, and to other persons as the court may direct. Such financial plan shall be given to all such persons in accordance with the methods set forth in section 15-1-401, Idaho Code. If the financial plan changes during any time period between the periodic reports of the conservator, the modified financial plan shall be filed with the next report as a part thereof. The financial plan and any modified financial plan filed pursuant to this subsection (c) shall be subject to examination and review by the court, or persons designated by the court to make such examination and review, as provided by rules adopted by the Idaho supreme court.

15-5-404. ORDER TO PRESERVE OR APPLY PROPERTY WHILE PROCEEDING PENDING. [effective January 1, 2027] While a petition under section 15-5-402, Idaho Code, is pending, after preliminary hearing and without notice to others, the court may issue an order to preserve and apply property of the respondent as required for the support of the respondent or an individual who is in fact dependent on the respondent. The court may appoint a master to assist in implementing the order.

History:

[15-5-404, added 1971, ch. 111, sec. 1, p. 233; am. 2005, ch. 51, sec. 2, p. 188; am. 2009, ch. 78, sec. 2, p. 214; repealed and added 2026, ch. 79, sec. 6, p. 367.]
Idaho Code § 15-5-504 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-504
15-5-504 PETITION FOR PROTECTIVE ARRANGEMENT.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-504. PETITION FOR PROTECTIVE ARRANGEMENT. [EFFECTIVE January 1, 2027] A petition for a protective arrangement instead of guardianship or conservatorship shall state the petitioner's name, principal residence, current street address, if different, relationship to the respondent, interest in the protective arrangement, the name and address of any attorney representing the petitioner, and, to the extent known, the following:

(1) The respondent's name, age, principal residence, current street address, if different, and, if different, address of the dwelling in which it is proposed the respondent will reside if the petition is granted;

(2) The name and address of the respondent's:

(a) Spouse or, if the respondent has none, an adult with whom the respondent has shared household responsibilities for more than six (6) months in the twelve (12) month period before the filing of the petition;

(b) Adult children or, if none, each parent and adult sibling of the respondent or, if none, at least one (1) adult nearest in kinship to the respondent who can be found with reasonable diligence; and

(c) Adult stepchildren whom the respondent actively parented during the stepchildren's minor years and with whom the respondent had an ongoing relationship in the two (2) year period immediately before the filing of the petition;

(3) The name and current address of each of the following, if applicable:

(a) A person responsible for the care or custody of the respondent;

(b) Any attorney currently representing the respondent;

(c) The representative payee appointed by the social security administration for the respondent;

(d) A guardian or conservator acting for the respondent in this state or another jurisdiction;

(e) A trustee or custodian of a trust or custodianship of which the respondent is a beneficiary;

(f) The fiduciary appointed for the respondent by the department of veterans affairs;

(g) An agent designated under a medical directive in which the respondent is identified as the principal;

(h) An agent designated under a power of attorney for finances in which the respondent is identified as the principal;

(i) A person nominated as guardian or conservator by the respondent if the respondent is twelve (12) years of age or older;

(j) A person nominated as guardian by the respondent's parent or spouse in a will or other signed record;

(k) A person known to have routinely assisted the respondent with decision-making in the six (6) month period immediately before the filing of the petition; and

(l) If the respondent is a minor:

(i) An adult not otherwise listed with whom the respondent resides; and

(ii) Each person not otherwise listed that had primary care or custody of the respondent for at least sixty (60) days during the two (2) years immediately before the filing of the petition or for at least seven hundred thirty (730) days during the five (5) years immediately before the filing of the petition;

(4) The nature of the protective arrangement sought;

(5) The reason the protective arrangement sought is necessary, including a brief description of:

(a) The nature and extent of the respondent's alleged need;

(b) Any less restrictive alternative for meeting the respondent's alleged need that has been considered or implemented;

(c) If no less restrictive alternative has been considered or implemented, the reason less restrictive alternatives have not been considered or implemented; and

(d) The reason other less restrictive alternatives are insufficient to meet the respondent's alleged need;

(6) The name and current address, if known, of any person with whom the petitioner seeks to limit the respondent's contact;

(7) Whether the respondent needs an interpreter, translator, or other form of support to communicate effectively with the court or understand court proceedings;

(8) If a protective arrangement instead of guardianship is sought and the respondent has property other than personal effects, a general statement of the respondent's property with an estimate of its value, including any insurance or pension, and the source and amount of any other anticipated income or receipts; and

(9) If a protective arrangement instead of conservatorship is sought, a general statement of the respondent's property with an estimate of its value, including any insurance or pension, and the source and amount of other anticipated income or receipts.

History:

[15-5-504, added 2026, ch. 79, sec. 7, p. 388.]
Idaho Code § 15-12-217 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-217
15-12-217 GIFTS.
Status: in_force

PART 2.

AUTHORITY

15-12-217. Gifts. (1) In this section, a gift "for the benefit of" a person includes, but is not limited to, a gift to a trust, an account under the uniform transfers to minors act and a tuition savings account or prepaid tuition plan as defined under Internal Revenue Code section 529, 26 U.S.C. section 529, as amended.

(2) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to gifts authorizes the agent to:

(a) Make outright to, or for the benefit of, a person, a gift of any of the principal's property, including by the exercise of a presently exercisable power of appointment held by the principal, in an amount per donee not to exceed the annual dollar limits of the federal gift tax exclusion under Internal Revenue Code section 2503(b), 26 U.S.C. section 2503(b), as amended, without regard to whether the federal gift tax exclusion applies to the gift, and if the principal's spouse agrees to consent to a split gift pursuant to Internal Revenue Code section 2513, 26 U.S.C. section 2513, as amended, in an amount per donee not to exceed twice the annual federal gift tax exclusion limit; and

(b) Consent, pursuant to Internal Revenue Code section 2513, 26 U.S.C. section 2513, as amended, to the splitting of a gift made by the principal's spouse in an amount per donee not to exceed the aggregate annual gift tax exclusions for both spouses.

(3) An agent may make a gift of the principal's property only as the agent determines is consistent with the principal's objectives if actually known by the agent and, if unknown, as the agent determines is consistent with the principal's best interest based on all relevant factors, including, but not limited to:

(a) The value and nature of the principal's property;

(b) The principal's foreseeable obligations and need for maintenance;

(c) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes;

(d) Eligibility for a benefit, a program, or assistance under a statute or governmental regulation; and

(e) The principal's personal history of making or joining in making gifts.

History:

[15-12-217, added 2008, ch. 186, sec. 2, p. 579.]
Idaho Code § 15-5-210 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-210
15-5-210 POWERS OF GUARDIAN FOR MINOR.
Status: in_force

PART 2

GUARDIANS OF MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] GUARDIANSHIP OF MINOR [EFFECTIVE JANUARY 1, 2027]

15-5-210. Termination of appointment of guardian — General. [effective until January 1, 2027] A guardian's authority and responsibility terminates upon the death, resignation or removal of the guardian, termination of the guardianship or upon the minor's death, adoption, marriage or attainment of majority, but termination does not affect his liability for prior acts, nor his obligation to account for funds and assets of his ward. Resignation of a guardian without the appointment of a successor guardian does not terminate the guardianship until it has been approved by the court. A testamentary appointment under an informally probated will terminates if the will is later denied probate in a formal proceeding.

15-5-210. POWERS OF GUARDIAN FOR MINOR. [effective January 1, 2027] (1) Except as otherwise limited by court order, a guardian of a minor has the powers a parent otherwise would have regarding the minor's support, care, education, health, safety, visitation, and welfare.

(2) Except as otherwise limited by court order, a guardian for a minor may:

(a) Apply for and receive funds and benefits otherwise payable for the support of the minor to the minor's parent, guardian, or custodian under a statutory system of benefits or insurance or any private contract, devise, trust, conservatorship, or custodianship;

(b) Unless inconsistent with a court order entitled to recognition in this state, take custody of the minor and establish the minor's place of dwelling and, on authorization of the court, establish or move the minor's dwelling outside this state;

(c) If the minor is not subject to conservatorship, commence a proceeding, including an administrative proceeding, or take other appropriate action to compel a person to support the minor or make a payment for the benefit of the minor;

(d) Consent to health or other care, treatment, or service for the minor; or

(e) To the extent reasonable, delegate to the minor responsibility for a decision affecting the minor's well-being.

(3) The court may authorize a guardian for a minor to consent to the adoption of the minor if the minor does not have a parent.

(4) A guardian for a minor may consent to the marriage of the minor if authorized by the court.

History:

[15-5-210, added 1971, ch. 111, sec. 1, p. 233; am. 2016, ch. 148, sec. 1, p. 416; repealed and added 2026, ch. 79, sec. 4, p. 347.]
Idaho Code § 15-3-105 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-105
15-3-105 PROCEEDINGS AFFECTING DEVOLUTION AND ADMINISTRATION — JURISDICTION OF SUBJECT MATTER.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-105. Proceedings affecting devolution and administration — Jurisdiction of subject matter. Persons interested in decedents' estates may apply to the registrar for determination in the informal proceedings provided in this chapter, and may petition the court for orders in formal proceedings within the court's jurisdiction including but not limited to those described in this chapter. The court has exclusive jurisdiction of formal proceedings to determine how decedents' estates subject to the laws of this state are to be administered, expended and distributed.

History:

[I.C., sec. 15-3-105, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1306 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1306
15-3-1306 INSULATED PROPERTY, ADVANCEMENT OF TAX.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1306. Insulated property, advancement of tax. (a) In this section:

(1) "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.

(2) "Advanced tax" means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (c) of this section.

(3) "Insulated property" means property subject to a time-limited interest which is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticability.

(4) "Uninsulated holder" means a person who has an interest in uninsulated property.

(5) "Uninsulated property" means property included in the apportionable estate other than insulated property.

(b) If an estate tax is to be advanced pursuant to subsection (c) of this section by persons holding interests in uninsulated property subject to a time-limited interest other than property to which section 15-3-1307, Idaho Code applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.

(c) Subject to section 15-3-1309(b) and (d), Idaho Code, an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders. If the value of an interest in uninsulated property is less than the amount of estate taxes otherwise required to be advanced by the holder of that interest, the deficiency must be advanced ratably by the persons holding interests in properties that are excluded from the apportionable estate under section 15-3-1302(a)(2), Idaho Code, as if those interests were in uninsulated property.

(d) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.

(e) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.

(f) Upon a distribution of insulated property for which, pursuant to subsection (d) of this section, the distributee becomes obligated to make a payment to uninsulated holders, a court may award an uninsulated holder a recordable lien on the distributee's property to secure the distributee's obligation to that uninsulated holder.

History:

[15-3-1306, added 2004, ch. 54, sec. 2, p. 250.]
Idaho Code § 15-2-1110 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1110
15-2-1110 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1110. UNIFORMITY OF APPLICATION AND CONSTRUCTION. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.

History:

[15-2-1110, added 2023, ch. 104, sec. 1, p. 310.]
Idaho Code § 15-5-410 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-410
15-5-410 WHO MAY BE CONSERVATOR — ORDER OF PRIORITY.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-410. Who may be appointed conservator — Priorities. [effective until January 1, 2027] (1) The court may appoint an individual, except as set forth hereafter, or a corporation with general power to serve as trustee, as conservator of the estate of a protected person. The following are entitled to consideration for appointment in the order listed:

(a) An individual or corporation nominated by the protected person if he is fourteen (14) or more years of age and has, in the opinion of the court, sufficient mental capacity to make an intelligent choice;

(b) The individual or corporation nominated as conservator of the protected person in the financial power of attorney of the protected person, or if no such nomination is made therein, the individual or corporation nominated as agent therein, provided that:

(i) If the nomination is of coconservators, or coagents, as appropriate, the court may consider whether appointment of coconservators is in the best interests of the protected person or whether a sole conservator should be appointed;

(ii) If several individuals or corporations are nominated in order of priority, the court shall consider such nominations in that order of priority; and

(iii) If more than one (1) financial power of attorney made by the protected person exists, the court shall determine which financial power of attorney is appropriate to be the basis for nomination of a conservator;

(c) The spouse of the protected person;

(d) An adult child of the protected person;

(e) A conservator, guardian of property or other like fiduciary, but not a fiduciary serving only as a trustee, appointed or recognized by the appropriate court of any other jurisdiction in which the protected person resides;

(f) A parent of the protected person, or a person nominated by the will of a deceased parent;

(g) Any relative of the protected person with whom he has resided for more than six (6) months prior to the filing of the petition;

(h) A person nominated by the person who is caring for him or paying benefits to him.

(2) A person in priorities (c), (d), (e), (f) or (g) of subsection (1) of this section may nominate in writing a person to serve in his stead. With respect to persons having equal priority, the court is to select the one who is best qualified of those willing to serve. The court for good cause, may pass over a person having priority and appoint a person having less priority or no priority.

(3) No convicted felon shall be appointed as a conservator of the estate of a protected person unless the court finds by clear and convincing evidence that such appointment is in the best interests of the protected person.

15-5-410. WHO MAY BE CONSERVATOR — ORDER OF PRIORITY. [effective January 1, 2027] (1) The court may appoint an individual, except as set forth in this part, or a person with general power to serve as conservator, as conservator of the estate of the respondent. The following are entitled to consideration for appointment in the order listed:

(a) An individual or person nominated by the respondent if the respondent is twelve (12) or more years of age and has, in the opinion of the court, sufficient mental capacity to make an intelligent choice;

(b) The individual or person nominated as conservator of the respondent in the financial power of attorney for the respondent, or if no such nomination is made therein, the individual or person nominated as agent therein, provided that:

(i) If co-conservators or co-agents, as appropriate, are nominated, the court may consider whether appointment of co-conservators is in the best interest of the respondent or whether a sole conservator should be appointed;

(ii) If several individuals or persons are nominated in order of priority, the court shall consider such nominations in that order of priority; and

(iii) If more than one (1) financial power of attorney made by the respondent exists, the court shall determine which financial power of attorney is appropriate to be the basis for nomination of a conservator;

(c) The spouse of the respondent;

(d) An adult child of the respondent;

(e) A conservator, guardian of property, or other like fiduciary, but not a fiduciary serving only as a trustee, appointed or recognized by the appropriate court of any other jurisdiction in which the respondent resides;

(f) A parent of the respondent or a person nominated by the will of a deceased parent;

(g) Any relative of the respondent with whom the respondent has resided for more than six (6) months prior to the filing of the petition; or

(h) A person nominated by the respondent who is caring for or paying benefits to the respondent.

(2) A person in priority of subsection (1)(c) through (g) of this section may nominate in writing a person to serve in his stead. With respect to persons having equal priority, the court is to select the one who is best qualified of those willing to serve. The court for good cause may pass over a person having priority and appoint a person having less priority or no priority.

(3) No convicted felon shall be appointed as a conservator of the estate of a respondent unless the court finds by clear and convincing evidence that such appointment is in the best interest of the respondent.

(4) A person that provides paid services to the respondent, or an individual who is employed by a person that provides paid services to the respondent, or is the spouse, parent, or child of an individual who provides or is employed to provide paid services to the respondent, may not be appointed as conservator unless:

(a) The individual is related to the respondent by blood, marriage, or adoption; or

(b) The court finds by clear and convincing evidence that the person is the best qualified person available for appointment and the appointment is in the best interest of the respondent.

(5) An owner, operator, or employee of a long-term care institution at which the respondent is receiving care may not be appointed as conservator unless the owner, operator, or employee is related to the respondent by blood, marriage, or adoption.

History:

[15-5-410, added 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 2004, ch. 52, sec. 2, p. 243; am. 2008, ch. 145, sec. 1, p. 429; repealed and added 2026, ch. 79, sec. 6, p. 369.]
Idaho Code § 15-7-501 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-501
15-7-501 TRUST PROTECTOR.
Status: in_force

PART 5.

TRUST PROTECTOR

15-7-501. Trust protector. (1) Definition of terms:

(a) "Distribution trust advisor" means a person given authority by the trust instrument to exercise all or any portions of the powers and discretions set forth in subsection (11) of this section.

(b) "Excluded fiduciary" means any fiduciary excluded from exercising certain powers under the instrument, which powers may be exercised by the grantor or a trust advisor or a trust protector.

(c) "Fiduciary" means a trustee under any testamentary or other trust, an executor, administrator, or personal representative of a decedent's estate, or any other party, including a trust advisor or a trust protector, who is acting in a fiduciary capacity for any person, trust or estate.

(d) "Instrument" means any revocable or irrevocable trust document whether created inter vivos or testamentary.

(e) "Investment trust advisor" means a person given authority by the trust instrument to exercise all or any portions of the powers and discretions set forth in subsection (10) of this section.

(f) "Trust advisor" means a distribution trust advisor or an investment advisor.

(g) "Trust protector" means any disinterested third party whose appointment is provided for in the trust instrument.

(2) Liability limits of excluded fiduciary. An excluded fiduciary is not liable, either individually or as a fiduciary, for either of the following:

(a) Any loss that results from compliance with a direction of the trust advisor;

(b) Any loss that results from a failure to take any action proposed by an excluded fiduciary that requires a prior authorization of the trust advisor if that excluded fiduciary timely sought but failed to obtain that authorization.

Any excluded fiduciary is also relieved from any obligation to perform investment reviews and make recommendations with respect to any investments to the extent the trust advisor had authority to direct the acquisition, disposition or retention of any such investment.

(3) Death of grantor. An excluded fiduciary may continue to follow the direction of the trust advisor upon the incapacity or death of the grantor if the instrument so allows.

(4) When trust advisor considered as fiduciary. If one (1) or more trust advisors are given authority by the terms of a governing instrument to direct, consent to, or disapprove a fiduciary's investment decisions, or proposed investment decisions, such trust advisors shall be considered to be fiduciaries when exercising such authority unless the governing instrument provides otherwise.

(5) Excluded fiduciary's liability for loss if trust protector appointed. If an instrument appoints a trust protector, the excluded fiduciary is not liable for any loss resulting from any action taken upon such trust protector's direction.

(6) Powers and discretions of trust protector. The powers and discretions of a trust protector shall be as provided in the governing instrument and may, in the best interests of the trust, be exercised or not exercised in the sole and absolute discretion of the trust protector and shall be binding on all other persons. Such powers and discretion may include the following:

(a) To modify or amend the trust instrument to achieve favorable tax status or because of changes in the Internal Revenue Code, state law, or the rulings and regulations thereunder;

(b) To increase or decrease the interests of any beneficiaries to the trust;

(c) To modify the terms of any power of appointment granted by the trust. However, a modification or amendment may not grant a beneficial interest to any individual or class of individuals not specifically provided for under the trust instrument;

(d) To terminate the trust;

(e) To veto or direct trust distributions;

(f) To change situs or governing law of the trust, or both;

(g) To appoint a successor trust protector;

(h) To interpret terms of the trust instrument at the request of the trustee;

(i) To advise the trustee on matters concerning a beneficiary; and

(j) To amend or modify the trust instrument to take advantage of laws governing restraints on alienation, distribution of trust property, or the administration of the trust.

(7) Submission to court jurisdiction — Effect on trust advisor or trust protector. By accepting an appointment to serve as a trust advisor or trust protector of a trust that is subject to the laws of this state, the trust advisor or the trust protector submits to the jurisdiction of the courts of Idaho even if investment advisory agreements or other related agreements provide otherwise, and the trust advisor or trust protector may be made a party to any action or proceeding if issues relate to a decision or action of the trust advisor or trust protector.

(8) Powers of trust protector incorporated by reference in will or trust instrument. Any of the powers enumerated in subsection (6) of this section, as they exist at the time of the signing of a will by a testator or testatrix or at the time of the signing of a trust instrument by a trustor may be, by appropriate reference made thereto, incorporated in whole or in part in such will or trust instrument by a clearly expressed intention of a testator or testatrix of a will or trustor of a trust instrument.

(9) Investment trust advisor or distribution trust advisor provided for in trust instrument. A trust instrument governed by the laws of Idaho may provide for a person to act as an investment trust advisor or a distribution trust advisor, respectively, with regard to investment decisions or discretionary distributions.

(10) Powers and discretions of investment trust advisor. The powers and discretions of an investment trust advisor shall be provided in the trust instrument and may be exercised or not exercised, in the best interests of the trust, in the sole and absolute discretion of the investment trust advisor and are binding on any other person and any other interested party, fiduciary, and excluded fiduciary. Unless the terms of the document provide otherwise, the investment trust advisor has the power to perform the following:

(a) Direct the trustee with respect to the retention, purchase, sale or encumbrance of trust property and the investment and reinvestment of principal and income of the trust;

(b) Vote proxies for securities held in trust; and

(c) Select one (1) or more investment advisors, managers or counselors, including the trustee, and delegate to them any of its powers.

(11) Powers and discretions of distribution trust advisor. The powers and discretions of a distribution trust advisor shall be provided in the trust instrument and may be exercised or not exercised, in the best interests of the trust, in the sole and absolute discretion of the distribution trust advisor and are binding on any other person and any other interested party, fiduciary, and excluded fiduciary. Unless the terms of the document provide otherwise, the distribution trust advisor shall direct the trustee with regard to all discretionary distributions to beneficiaries.

History:

[15-7-501, added 1999, ch. 331, sec. 1, p. 893; am. 2007, ch. 68, sec. 2, p. 178.]
Idaho Code § 15-3-704 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-704
15-3-704 PERSONAL REPRESENTATIVE TO PROCEED WITHOUT COURT ORDER — EXCEPTION.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-704. Personal representative to proceed without court order — Exception. A personal representative shall proceed expeditiously with the settlement and distribution of a decedent's estate and, except as otherwise specified or ordered in regard to a supervised personal representative, do so without adjudication, order, or direction of the court, but he may invoke the jurisdiction of the court, in proceedings authorized by this code, to resolve questions concerning the estate or its administration.

History:

[I.C., sec. 15-3-704, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-707 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-707
15-3-707 EMPLOYMENT OF APPRAISERS.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-707. Employment of appraisers. The personal representative may employ a qualified and disinterested appraiser to assist him in ascertaining the fair market value as of the date of the decedent's death of any asset the value of which may be subject to reasonable doubt. Different persons may be employed to appraise different kinds of assets included in the estate. The names and addresses of any appraiser shall be indicated on the inventory with the item or items he appraised.

History:

[I.C., sec. 15-3-707, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-4-206 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-206
15-4-206 POWER OF REPRESENTATIVES IN TRANSITION.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-206. Power of representatives in transition. The power of a domiciliary foreign personal representative under section 15-4-201 or 15-4-205 of this Part shall be exercised only if there is no administration or application therefor pending in this state. An application or petition for local administration of the estate terminates the power of the foreign personal representative to act under section 15-4-205 of this Part, but the local court may allow the foreign personal representative to exercise limited powers to preserve the estate. No person who, before receiving actual notice of a pending local administration, has changed his position in reliance upon the powers of a foreign personal representative shall be prejudiced by reason of the application or petition for, or grant of, local administration. The local personal representative is subject to all duties and obligations which have accrued by virtue of the exercise of the powers by the foreign personal representative and may be substituted for him in any action or proceedings in this state.

History:

[I.C., sec. 15-4-206, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-103 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-103
15-1-103 SUPPLEMENTARY GENERAL PRINCIPLES OF LAW APPLICABLE.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-103. Supplementary general principles of law applicable. Unless displaced by the particular provisions of this code, the principles of law and equity supplement its provisions.

History:

[I.C., sec. 15-1-103, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-108 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-108
15-6-108 FINANCIAL INSTITUTION PROTECTION — PAYMENT ON SIGNATURE OF ONE PARTY.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-108. Financial institution protection — Payment on signature of one party. Financial institutions may enter into multiple-party accounts to the same extent that they may enter into single-party accounts. Any multiple-party account may be paid, on request, to any one (1) or more of the parties. A financial institution shall not be required to inquire as to the source of funds received for deposit to a multiple-party account, or to inquire as to the proposed application of any sum withdrawn from an account, for purposes of establishing net contributions.

History:

[I.C., sec. 15-6-108, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-701 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-701
15-3-701 TIME OF ACCRUAL OF DUTIES AND POWERS.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-701. Time of accrual of duties and powers. Duties and powers of a personal representative commence upon his appointment. The powers of a personal representative relate back in time to give acts by the person appointed which are beneficial to the estate occurring prior to appointment the same effect as those occurring thereafter. A personal representative may ratify and accept acts on behalf of the estate done by others where the acts would have been proper for a personal representative.

History:

[I.C., sec. 15-3-701, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-103 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-103
15-12-103 APPLICABILITY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-103. Applicability. This chapter applies to all powers of attorney except:

(1) A power to the extent it is coupled with an interest in the subject of the power, including, but not limited to, a power given to or for the benefit of a creditor in connection with a credit transaction;

(2) A power to make health care decisions;

(3) A proxy or other delegation to exercise voting rights or management rights with respect to an entity; and

(4) A power created on a form prescribed by a government or governmental subdivision, agency or instrumentality for a governmental purpose.

History:

[15-12-103, added 2008, ch. 186, sec. 2, p. 561.]
Idaho Code § 15-3-414 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-414
15-3-414 FORMAL PROCEEDINGS CONCERNING APPOINTMENT OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-414. Formal proceedings concerning appointment of personal representative. (a) A formal proceeding for adjudication regarding the priority or qualification of one who is an applicant for appointment as personal representative, or of one who previously has been appointed personal representative in informal proceedings, if an issue concerning the testacy of the decedent is or may be involved, is governed by section 15-3-402 of this Part, as well as by this section. In other cases, the petition shall contain or adopt the statements required by subsection (a) of section 15-3-301 of this code and describe the question relating to priority or qualification of the personal representative which is to be resolved. If the proceeding precedes any appointment of a personal representative, it shall stay any pending informal appointment proceedings as well as any commenced thereafter. If the proceeding is commenced after appointment, the previously appointed personal representative, after receipt of notice thereof, shall refrain from exercising any power of administration except as necessary to preserve the estate or unless the court orders otherwise.

(b) After notice to interested persons, including all persons interested in the administration of the estate as successors under the applicable assumption concerning testacy, any previously appointed personal representative and any person having or claiming priority for appointment as personal representative, the court shall determine who is entitled to appointment under section 15-3-203 of this code, make a proper appointment and, if appropriate, terminate any prior appointment found to have been improper as provided in cases of removal under section 15-3-611 of this code.

History:

[I.C., sec. 15-3-414, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-801 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-801
15-2-801 RENUNCIATION.
Status: in_force

PART 8.

GENERAL PROVISIONS

15-2-801. Renunciation.

(1)(a) A person or the representative of an incapacitated or unascertained person who is an heir, devisee, person succeeding to a renounced interest, donee, beneficiary under a testamentary or nontestamentary instrument, donee of a power of appointment, grantee, surviving joint owner or surviving joint tenant, beneficiary of an insurance contract, person designated to take pursuant to a power of appointment exercised by a testamentary or nontestamentary instrument, or otherwise the recipient of any benefit under a testamentary or nontestamentary instrument may renounce, in whole or in part, powers, future interests, specific parts, fractional shares or assets thereof by filing a written instrument within the time and at the place hereinafter provided.

(b) The instrument shall:

(i) Describe the property or interest renounced;

(ii) Be signed by the person renouncing; and

(iii) Declare the renunciation and the extent thereof.

(c) The appropriate court may direct or permit a trustee under a testamentary or nontestamentary instrument to renounce or to deviate from any power of administration, management or allocation of benefit upon finding that exercise of such power may defeat or impair the accomplishment of the purposes of the trust whether by the imposition of tax or the allocation of beneficial interest inconsistent with such purposes. Such authority shall be exercised after hearing and upon notice to all known persons beneficially interested in such trust or estate, in the manner pursuant to part 4, chapter 1, title 15, Idaho Code.

(2) Except as provided in subsection (9) of this section, the writing specified in subsection (1) of this section must be filed within nine (9) months after the transfer or the death of the decedent, or donee of the power, whichever is the later, or, if the taker of the property is not then finally ascertained, not later than nine (9) months after the event that determines that the taker of the property or interest is finally ascertained or his interest indefeasibly vested. The writing must be filed in the court of the county where proceedings concerning the decedent's estate are pending, or where they would be pending if commenced. If an interest in real estate is renounced, a copy of the writing may also be recorded in the office of the recorder in the county in which said real estate lies. A copy of the writing also shall be delivered in person or mailed by registered or certified mail to the personal representative of the decedent, the trustee of any trust in which the interest renounced exists, and no such personal representative, trustee or person shall be liable for any otherwise proper distribution or other disposition made without actual notice of the renunciation.

(3) Unless the decedent or donee of the power has otherwise indicated, the property or interest renounced passes as if the person renouncing had predeceased the decedent, or if the person renouncing is designated to take under a power of appointment as if the person renouncing had predeceased the donee of the power. A future interest that takes effect in possession or enjoyment after the termination of the estate or interest renounced takes effect as if the person renouncing had predeceased the decedent or the donee of the power. In every case, the renunciation relates back for all purposes to the date of death of the decedent or the donee, as the case may be.

(4) The right to renounce property or an interest therein is barred by:

(a) Assignment, conveyance, encumbrance, pledge or transfer of property therein or any contract therefor;

(b) Written waiver of the right to renounce; or

(c) Sale or other disposition of property pursuant to judicial process made before the renunciation is effective.

(5) The right to renounce granted by this section exists irrespective of any limitation on the interest of the person renouncing in the nature of a spendthrift provision or similar restriction.

(6) The renunciation or the written waiver of the right to renounce is binding upon the person renouncing or person waiving and all persons claiming through or under him.

(7) This section does not abridge the right of any person to assign, convey, release or renounce any property or an interest therein arising under any other statute.

(8) In clarification and amplification of subsection (1)(a) of this section, and to make clear the existing terms thereof, a renunciation may be made by an agent appointed under a power of attorney, by a conservator or guardian on behalf of an incapacitated person, or by the personal representative or administrator of a deceased person. The ability to renounce on behalf of the person does not need to be specifically set forth in a power of attorney if the power is general in nature.

(9) The due date for filing a timely disclaimer under subsection (2) of this section, where the decedent died after December 31, 2009, but before December 17, 2010, shall be not earlier than September 19, 2011.

History:

[15-2-801, added 1978, ch. 173, sec. 2, p. 395; am. 2000, ch. 182, sec. 1, p. 451; am. 2011, ch. 106, sec. 1, p. 271; am. 2023, ch. 218, sec. 3, p. 607.]
Idaho Code § 15-3-912 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-912
15-3-912 PRIVATE AGREEMENTS AMONG SUCCESSORS TO DECEDENT BINDING ON PERSONAL REPRESENTATIVE.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-912. Private agreements among successors to decedent binding on personal representative. Subject to the rights of creditors and taxing authorities, competent successors may agree among themselves to alter the interests, shares, or amounts to which they are entitled under the will of the decedent, or under the laws of intestacy, in any way that they provide in a written contract executed by all who are affected by its provisions. The personal representative shall abide by the terms of the agreement subject to his obligation to administer the estate for the benefit of creditors, to pay all taxes and costs of administration, and to carry out the responsibilities of his office for the benefit of any successors of the decedent who are not parties. Personal representatives of decedent's estates are not required to see to the performance of trusts if the trustee thereof is another person who is willing to accept the trust. Accordingly, trustees of a testamentary trust are successors for the purposes of this section. Nothing herein relieves trustees of any duties owed to beneficiaries of trusts.

History:

[I.C., sec. 15-3-912, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-111 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-111
15-14-111 DISCLOSURE OF DIGITAL ASSETS HELD IN TRUST WHEN TRUSTEE IS ORIGINAL USER.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-111. disclosure of digital assets held in trust when trustee is original user. Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including any catalog of electronic communications of the trustee and the content of electronic communications.

History:

[15-14-111, added 2016, ch. 263, sec. 1, p. 690.]
Idaho Code § 15-5-401 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-401
15-5-401 BASIS FOR APPOINTMENT OF CONSERVATOR.
Status: in_force

PART 4

PROTECTION OF PROPERTY OF PERSONS UNDER DISABILITY AND MINORS [EFFECTIVE UNTIL JANUARY 1, 2027] CONSERVATORSHIP [EFFECTIVE JANUARY 1, 2027]

15-5-401. Protective proceedings. [effective until January 1, 2027] Upon petition and after notice and hearing in accordance with the provisions of this part, the court may appoint a conservator or make other protective order for cause as follows:

(a) Appointment of a conservator or other protective order may be made in relation to the estate and affairs of a minor if the court determines that a minor owns money or property that requires management or protection which cannot otherwise be provided, has or may have business affairs which may be jeopardized or prevented by his minority, or that funds are needed for his support and education and that protection is necessary or desirable to obtain or provide funds.

(b) Appointment of a conservator or other protective order may be made in relation to the estate and affairs of a person if the court determines that (1) the person is unable to manage his property and affairs effectively for reasons such as mental illness, mental disability, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, detention by a foreign power, or disappearance; and (2) the person has property which will be wasted or dissipated unless proper management is provided, or that funds are needed for the support, care and welfare of the person or those entitled to be supported by him and that protection is necessary or desirable to obtain or provide funds.

15-5-401. basis for appointment of conservator. [effective January 1, 2027] (1) Upon petition and after notice and hearing, the court may appoint a conservator for the property or financial affairs of a minor if the court finds by a preponderance of evidence that appointment of a conservator is in the minor's best interest, and:

(a) If the minor has a parent, the court gives weight to any recommendation of the parent whether an appointment is in the minor's best interest; and

(b) Either:

(i) The minor owns funds or other property requiring management or protection that otherwise cannot be provided;

(ii) The minor has or may have financial affairs that may be put at unreasonable risk or hindered because of the minor's age; or

(iii) Appointment is necessary or desirable to obtain or provide funds or other property needed for the support, care, education, health, or welfare of the minor.

(2) Upon petition and after notice and hearing, the court may appoint a conservator for the property or financial affairs of a respondent if the court finds by clear and convincing evidence that:

(a) The respondent is unable to manage property or financial affairs because:

(i) The respondent is limited in ability to receive and evaluate information or make or communicate decisions, even with the use of appropriate supportive services, technological assistance, or supported decision-making; or

(ii) The respondent is missing, detained, or unable to return to the United States;

(b) Appointment is necessary to:

(i) Avoid harm to the respondent or significant dissipation of the property of the respondent; or

(ii) Obtain or provide funds or other property needed for the support, care, education, health, or welfare of the respondent or of an individual entitled to the respondent's support; and

(c) The respondent's identified needs cannot be met by a protective arrangement instead of conservatorship or other less restrictive alternative.

(3) The court shall grant a conservator only those powers necessitated by demonstrated limitations and needs of the respondent and issue orders that will encourage development of the respondent's maximum self-determination and independence. The court may not establish a full conservatorship if a limited conservatorship, protective arrangement instead of conservatorship, or other less restrictive alternative would meet the needs of the respondent.

History:

[15-5-401, added 1971, ch. 111, sec. 1, p. 233; am. 1989, ch. 241, sec. 3, p. 589; am. 2010, ch. 235, sec. 5, p. 547; repealed and added 2026, ch. 79, sec. 6, p. 364.]
Idaho Code § 15-6-301 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-301
15-6-301 DEFINITIONS.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-301. Definitions. In this part:

(1) "Beneficiary form" means a registration of a security which indicates the present owner of the security and the intention of the owner regarding the person who will become the owner of the security upon the death of the owner.

(2) "Register," including its derivatives, means to issue a certificate showing the ownership of a certificated security or, in the case of an uncertificated security, to initiate or transfer an account showing ownership of securities.

(3) "Registering entity" means a person who originates or transfers a security title by registration, and includes a broker maintaining security accounts for customers and a transfer agent or other person acting for or as an issuer of securities.

(4) "Security" means a share, participation, or other interest in property, in a business, or in an obligation of an enterprise or other issuer, and includes a certificated security, an uncertificated security, and a security account.

(5) "Security account" means: (i) a reinvestment account associated with a security, a securities account with a broker, a cash balance in a brokerage account, cash, cash equivalents, interest, earnings, or dividends earned or declared on a security in an account, a reinvestment account, or a brokerage account, whether or not credited to the account before the owner's death; (ii) an investment management or custody account with a trust company or a trust division of a bank with trust powers, including the securities in the account, a cash balance in the account, cash, cash equivalents, interest, earnings, or dividends earned or declared on a security in the account, whether or not credited to the account before the owner's death; or (iii) a cash balance or other property held for or due to the owner of a security as a replacement for or product of an account security, whether or not credited to the account before the owner's death.

History:

[15-6-301, added 1996, ch. 303, sec. 1, p. 996; am. 2002, ch. 122, sec. 1, p. 346.]
Idaho Code § 15-3-406 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-406
15-3-406 FORMAL TESTACY PROCEEDINGS — CONTESTED CASES — TESTIMONY OF ATTESTING WITNESSES.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-406. Formal testacy proceedings — Contested cases — Testimony of attesting witnesses. (a) If evidence concerning execution of an attested will which is not self-proved is necessary in contested cases, the testimony of at least one (1) of the attesting witnesses, if within the state competent and able to testify, is required. Due execution of an attested or unattested will may be proved by other evidence.

(b) If the will is self-proved, compliance with signature requirements for execution is conclusively presumed and other requirements of execution are presumed subject to rebuttal without the testimony of any witness upon filing the will and the acknowledgment and affidavits annexed or attached thereto, unless there is proof of fraud or forgery.

History:

[I.C., sec. 15-3-406, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 12, p. 510.]
Idaho Code § 15-5-507 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-507
15-5-507 APPOINTMENT AND ROLE OF ATTORNEY.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-507. APPOINTMENT AND ROLE OF ATTORNEY. [EFFECTIVE January 1, 2027] (1) Unless the respondent in a proceeding under this part is represented by an attorney, the court shall appoint an attorney to represent the respondent, regardless of the respondent's ability to pay.

(2) An attorney representing the respondent in a proceeding under this part shall:

(a) Make reasonable efforts to ascertain the respondent's wishes;

(b) Advocate for the respondent's wishes to the extent reasonably ascertainable; and

(c) If the respondent's wishes are not reasonably ascertainable, advocate for the result that is the least restrictive alternative in type, duration, and scope, consistent with the respondent's interests.

(3) The court shall appoint an attorney to represent a parent of a minor who is the subject of a proceeding under this part if:

(a) The parent objects to the entry of an order for a protective arrangement instead of guardianship or conservatorship;

(b) The court determines that counsel is needed to ensure that consent to the entry of an order for a protective arrangement is informed; or

(c) The court otherwise determines the parent needs representation.

History:

[15-5-507, added 2026, ch. 79, sec. 7, p. 390.]
Idaho Code § 15-5-107 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-107
15-5-107 PRACTICE IN COURT.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-107. Wrongful appropriation. [effective until january 1, 2027] Upon the petition of anyone interested in the welfare of the ward, anyone suspected of having concealed, embezzled or conveyed away any of the moneys, goods or effects belonging to the ward or his estate may be ordered by the court to appear and be examined on oath and held to account upon such matters and for such property.

15-5-107. practice in court. [effective january 1, 2027] Except as otherwise provided in this chapter, Idaho supreme court rules shall govern a proceeding under this chapter.

History:

[15-5-107, added 1971, ch. 111, sec. 1, p. 233; repealed added 2026, ch. 79, sec. 3, p. 332.]
Idaho Code § 15-5-512 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-512
15-5-512 APPOINTMENT OF MASTER.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-512. APPOINTMENT OF MASTER. [EFFECTIVE January 1, 2027] The court may appoint a master to assist in implementing a protective arrangement under this part. The master has the authority conferred by the order of appointment and serves until discharged by court order.

History:

[15-5-512, added 2026, ch. 79, sec. 7, p. 391.]
Idaho Code § 15-6-107 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-107
15-6-107 LIABILITY OF NONPROBATE TRANSFEREES FOR CREDITOR CLAIMS AND STATUTORY ALLOWANCES.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-107. Liability of nonprobate transferees for creditor claims and statutory allowances. (1) In this section, "nonprobate transfer" means a valid transfer effective at death, other than of a survivorship interest in a joint tenancy of real estate, by a transferor whose last domicile was in this state to the extent that the transferor immediately before death had power, acting alone, to prevent the transfer by revocation or withdrawal and instead to use the property for the benefit of the transferor to apply it to discharge claims against the transferor's probate estate.

(2) Except as otherwise provided by statute, a transferee of a nonprobate transfer is subject to liability to the decedent's probate estate for allowed claims against the decedent's probate estate and statutory allowances to the decedent's surviving spouse, minor children and dependent children to the extent the decedent's probate estate is insufficient to satisfy those claims and allowances. The liability of a nonprobate transferee may not exceed the value of nonprobate transfers received or controlled by that transferee.

(3) Nonprobate transferees are liable for the insufficiency described in subsection (2) of this section in the following order:

(a) As provided in the decedent's will or any other governing instrument;

(b) To the extent of the value of the nonprobate transfer received or controlled by the trustee of a trust serving as the principal nonprobate instrument in the decedent's estate plan as shown by its designation as devisee of the decedent's residuary estate or by other facts or circumstances;

(c) Other nonprobate transferees, in proportion to the values received.

(4) Unless otherwise provided by the trust instrument, interests of beneficiaries in all trusts incurring liabilities under this section shall abate as necessary to satisfy the liability as if all of the trust instruments were a single will and the interests were devises under it.

(5) A provision made in one (1) instrument may direct the apportionment of the liability among the nonprobate transferees taking under that or any other governing instrument. If a provision in one (1) instrument conflicts with a provision in another, the later one prevails.

(6) Upon due notice to a nonprobate transferee, the liability imposed by this section is enforceable in proceedings in this state, wherever the transferee is located.

(7) A proceeding under this section may not be commenced unless the personal representative of the decedent's estate has received from the surviving spouse or one acting for a minor or dependent child, to the extent that statutory allowances are affected, or a creditor, a written demand for the proceeding. If the personal representative declines or fails to commence a proceeding after demand, a person making demand may commence the proceeding in the name of the decedent's estate, at the expense of the person making the demand and not of the estate. A personal representative who declines in good faith to commence a requested proceeding incurs no personal liability for declining.

(8) A proceeding under this section must be commenced within two (2) years after the decedent's death, but a proceeding on behalf of a creditor whose claim was allowed after proceedings challenging disallowance of the claim may be commenced within sixty (60) days after final allowance of the claim.

(9) Unless a written notice asserting that a decedent's probate estate is insufficient to pay allowed claims and statutory allowances has been received from the decedent's personal representative the following rules apply:

(a) Payment or delivery of assets by a financial institution, registrar or other obligor to a nonprobate transferee in accordance with the terms of the governing instrument controlling the transfer releases the obligor from all claims for amounts paid or assets delivered.

(b) A trustee receiving or controlling a nonprobate transfer is released from liability under this section on any assets distributed to the trust's beneficiaries. Each beneficiary to the extent of the distribution received becomes liable for the amount of the trustee's liability attributable to that asset imposed by subsections (2) and (3) of this section.

History:

[15-6-107, added 2003, ch. 61, sec. 2, p. 207.]
Idaho Code § 15-3-715 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-715
15-3-715 TRANSACTIONS AUTHORIZED FOR PERSONAL REPRESENTATIVES — EXCEPTIONS.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-715. Transactions authorized for personal representatives — Exceptions. Except as restricted or otherwise provided by the will or by an order in a formal proceeding and subject to the priorities stated in section 15-3-902 of this code, a personal representative, acting reasonably for the benefit of the interested persons, may properly:

(1) Retain assets owned by the decedent pending distribution or liquidation including those in which the representative is personally interested or which are otherwise improper for trust investment;

(2) Receive assets from fiduciaries, or other sources;

(3) Exercise the same power as the decedent in performance, compromise or refusal to perform the decedent's contracts which continue as obligations of the decedent's estate. In performing enforceable contracts by the decedent to convey or lease land, the personal representative, among other possible courses of action may:

(a) Execute and deliver a deed of conveyance for cash payment of all sums remaining due or the purchaser's note for the sum remaining due secured by a mortgage or deed of trust on the land; or

(b) Deliver a deed in escrow with directions that the proceeds, when paid in accordance with the escrow agreement, be paid to the successors of the decedent, as designated in the escrow agreement;

(4) Satisfy written charitable pledges of the decedent irrespective of whether the pledges constituted binding obligations of the decedent or were properly presented as claims, if in the judgment of the personal representative the decedent would have wanted the pledges completed under the circumstances;

(5) If funds are not needed to meet debts and expenses currently payable and are not immediately distributable, deposit or invest liquid assets of the estate, including moneys received from the sale of other assets, in federally insured interest-bearing accounts, readily marketable secured loan arrangements or other prudent investments which would be reasonable for use by trustees generally;

(6) Acquire or dispose of an asset, including land in this or another state, for cash or on credit, at public or private sale; and manage, develop, improve, exchange, partition, change the character of, or abandon an estate asset;

(7) Make ordinary or extraordinary repairs or alterations in buildings or other structures, demolish any improvements, raze existing or erect new party walls or buildings;

(8) Subdivide, develop or dedicate land to public use; make or obtain the vacation of plats and adjust boundaries; or adjust differences in valuation on exchange or partition by giving or receiving considerations; or dedicate easements to public use without consideration;

(9) Enter for any purpose into a lease as lessor or lessee, with or without option to purchase or renew, for a term within or extending beyond the period of administration;

(10) Enter into a lease or arrangement for exploration and removal of minerals or other natural resources or enter into a pooling or unitization agreement;

(11) Abandon property when, in the opinion of the personal representative, it is valueless, or is so encumbered, or is in condition that it is of no benefit to the estate;

(12) Vote stocks or other securities in person or by general or limited proxy;

(13) Pay calls, assessments, and other sums chargeable or accruing against or on account of securities, unless barred by the provisions relating to claims;

(14) Hold a security in the name of a nominee or in other form without disclosure of the interest of the estate but the personal representative is liable for any act of the nominee in connection with the security so held;

(15) Insure the assets of the estate against damage, loss and liability and himself against liability as to third persons;

(16) Borrow money with or without security to be repaid from the estate assets or otherwise; and advance money for the protection of the estate;

(17) Effect a fair and reasonable compromise with any debtor or obligor, or extend, renew or in any manner modify the terms of any obligation owing to the estate. If the personal representative holds a mortgage, pledge or other lien upon property of another person, he may, in lieu of foreclosure, accept a conveyance or transfer of encumbered assets from the owner thereof in satisfaction of the indebtedness secured by lien;

(18) Pay taxes, assessments, compensation of the personal representative, and other expenses incident to the administration of the estate;

(19) Sell or exercise stock subscription or conversion rights; consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution, or liquidation of a corporation or other business enterprise;

(20) Allocate items of income or expense to either estate income or principal, as permitted or provided by law;

(21) Employ persons, including attorneys, auditors, investment advisors, or agents, even if they are associated with the personal representative, to advise or assist the personal representative in the performance of his administrative duties; act without independent investigation upon their recommendations; and instead of acting personally, employ one (1) or more agents to perform any act of administration, whether or not discretionary;

(22) Prosecute or defend claims, or proceedings in any jurisdiction for the protection of the estate and of the personal representative in the performance of his duties;

(23) Sell, mortgage, or lease any real or personal property of the estate or any interest therein for cash, credit, or for part cash and part credit, and with or without security for unpaid balances;

(24) Continue any unincorporated business or venture in which the decedent was engaged at the time of his death:

(a) In the same business form for a period of not more than four (4) months from the date of appointment of a general personal representative if continuation is a reasonable means of preserving the value of the business including good will;

(b) In the same business form for any additional period of time that may be approved by order of the court in a formal proceeding to which the persons interested in the estate are parties; or

(c) Throughout the period of administration if the business is incorporated by the personal representative and if none of the probable distributees of the business who are competent adults object to its incorporation and retention in the estate;

(25) Incorporate any business or venture in which the decedent was engaged at the time of his death;

(26) Provide for exoneration of the personal representative from personal liability in any contract entered into on behalf of the estate;

(27) Satisfy and settle claims and distribute the estate as provided in this code;

(28) Take control of, conduct, continue or terminate any accounts of the decedent on any social networking website, any microblogging or short message service website or any e-mail service website.

History:

[15-3-715, added 1971, ch. 111, sec. 1, p. 233; am. 2011, ch. 69, sec. 1, p. 144.]
Idaho Code § 15-3-906 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-906
15-3-906 DISTRIBUTION IN KIND — VALUATION — METHOD.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-906. Distribution in kind — Valuation — Method. (a) Unless a contrary intention is indicated by the will, the distributable assets of a decedent's estate shall be distributed in kind to the extent possible through application of the following provisions:

(1) A specific devisee is entitled to distribution of the thing devised to him, and a spouse or child who has selected particular assets of an estate as provided in section 15-2-403, Idaho Code, shall receive the items selected.

(2) Any homestead or devise payable in money may be satisfied by value in kind provided:

(A) The person entitled to the payment has not demanded payment in cash;

(B) The property distributed in kind is valued at fair market value as of the date of its distribution; and

(C) No residuary devisee has requested that the asset in question remain a part of the residue of the estate.

(3) For the purpose of valuation under paragraph (2), securities regularly traded on recognized exchanges, if distributed in kind, are valued at the price for the last sale of like securities traded on the business day prior to distribution, or if there was no sale on that day, at the median between amounts bid and offered at the close of that day. Assets consisting of sums owed the decedent or the estate by solvent debtors as to which there is no known dispute or defense are valued at the sum due with accrued interest or discounted to the date of distribution. For assets that do not have readily ascertainable values, a valuation as of a date not more than thirty (30) days prior to the date of distribution, if otherwise reasonable, controls. For purposes of facilitating distribution, the personal representative may ascertain the value of the assets as of the time of the proposed distribution in any reasonable way, including the employment of qualified appraisers, even if the assets may have been previously appraised.

(4) The residuary estate shall be distributed in kind if there is no objection to the proposed distribution and it is practicable to distribute undivided interests. In other cases, residuary property may be converted into cash for distribution.

(b) After the probable charges against the estate are known, the personal representative may mail or deliver a proposal for distribution to all persons who have a right to object to the proposed distribution. The right of any distributee to object to the proposed distribution on the basis of the kind or value of asset he is to receive, if not waived earlier in writing, terminates if he fails to object in writing received by the personal representative within thirty (30) days after mailing or delivery of the proposal.

History:

[15-3-906, added 1971, ch. 111, sec. 1, p. 233; am. 2001, ch. 294, sec. 8, p. 1042; am. 2016, ch. 262, sec. 4, p. 683.]
Idaho Code § 15-7-105 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-105
15-7-105 REGISTRATION — QUALIFICATION OF FOREIGN TRUSTEE.
Status: in_force

PART 1.

TRUST REGISTRATION

15-7-105. Registration — Qualification of foreign trustee. A foreign corporate trustee is required to qualify as a foreign corporation doing business in this state if it maintains the principal place of administration of any trust within the state. A foreign cotrustee is not required to qualify in this state solely because its cotrustee maintains the principal place of administration in this state. Unless otherwise doing business in this state, local qualification by a foreign trustee, corporate or individual, is not required in order for the trustee to receive distribution from a local estate or to hold, invest in, manage or acquire property located in this state, or maintain litigation. Nothing in this section affects a determination of what other acts require qualification as doing business in this state.

History:

[I.C., sec. 15-7-105, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-108 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-108
15-5-108 LETTERS OF GUARDIANSHIP AND CONSERVATORSHIP.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-108. LETTERS OF GUARDIANSHIP AND CONSERVATORSHIP. [effective january 1, 2027] (1) The court shall issue letters of guardianship to a guardian upon filing by the guardian of an acceptance of appointment.

(2) The court shall issue letters of conservatorship to a conservator upon filing by the conservator of an acceptance of appointment and filing of any required bond or compliance with any other asset-protection arrangement required by the court.

(3) Limitations on the powers of a guardian or conservator or on the property subject to conservatorship shall be stated on the letters of guardianship or conservatorship.

(4) The court at any time may limit the powers conferred on a guardian or conservator. The court shall issue new letters of office to reflect the limitation. The court shall give notice of the limitation to the guardian or conservator, individual subject to guardianship or conservatorship, each parent of a minor subject to guardianship or conservatorship, and any other person as the court determines.

History:

[15-5-108, added 2026, ch. 79, sec. 3, p. 333.]
Idaho Code § 15-7-201 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-201
15-7-201 COURT — EXCLUSIVE JURISDICTION OF TRUSTS.
Status: in_force

PART 2.

JURISDICTION OF COURT CONCERNING TRUSTS

15-7-201. Court — Exclusive jurisdiction of trusts. (a) The court of registration has exclusive jurisdiction of proceedings initiated by interested parties concerning the internal affairs of trusts. Proceedings which may be maintained under this section are those concerning the administration and distribution of trusts, the declaration of rights and the determination of other matters involving trustees and beneficiaries of trusts. These include, but are not limited to, proceedings to:

(1) appoint or remove a trustee;

(2) review trustees' fees and to review and settle interim or final accounts;

(3) ascertain beneficiaries, to determine any question arising in the administration or distribution of any trust including questions of construction of trust instruments, to instruct trustees, and to determine the existence or nonexistence of any immunity, power, privilege, duty or right; and

(4) release registration of a trust.

(b) Neither registration of a trust nor a proceeding under this section results in continuing supervisory proceedings. The management and distribution of a trust estate, submission of accounts and reports to beneficiaries, payment of trustee's fees and other obligations of a trust, acceptance and change of trusteeship, and other aspects of the administration of a trust shall proceed expeditiously consistent with the terms of the trust, free of judicial intervention and without order, approval or other action of any court, subject to the jurisdiction of the court as invoked by interested parties or as otherwise exercised as provided by law.

History:

[I.C., sec. 15-7-201, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-201 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-201
15-1-201 GENERAL DEFINITIONS.
Status: in_force

PART 2.

DEFINITIONS

15-1-201. General definitions. [effective until january 1, 2027] Subject to additional definitions contained in the subsequent chapters which are applicable to specific chapters or parts, and unless the context otherwise requires, in this code:

(1) "Application" means a written request to the registrar for an order of informal probate or appointment under part 3 of chapter 3 of this code.

(2) "Augmented estate" means the estate described in section 15-2-202, Idaho Code.

(3) "Beneficiary," as it relates to trust beneficiaries, includes a person who has any present or future interest, vested or contingent, and also includes the owner of an interest by assignment or other transfer and as it relates to a charitable trust, includes any person entitled to enforce the trust.

(4) "Child" includes any individual entitled to take as a child under this code by intestate succession from the parent whose relationship is involved and excludes any person who is only a stepchild, a foster child, a grandchild or any more remote descendant.

(5) "Claims," in respect to estates of decedents and protected persons, includes liabilities of the decedent or protected person whether arising in contract, in tort or otherwise, and liabilities of the estate which arise at or after the death of the decedent or after the appointment of a conservator, including funeral expenses and expenses of administration. The term does not include estate or inheritance taxes, other tax obligations arising from activities or transactions of the estate, demands or disputes regarding title of a decedent or protected person to specific assets alleged to be included in the estate.

(6) "Community property" is as defined in section 32-906, Idaho Code.

(7) "Conservator" means a person who is appointed by a court to manage the estate of a protected person and includes limited conservators as described by section 15-5-420, Idaho Code.

(8) "Court" means the court or branch having jurisdiction in matters relating to the affairs of decedents, minors, incapacitated and disabled persons. This court in this state is known as the district court.

(9) "Determination of heirship of community property" shall mean that determination required by the provisions of section 15-3-303, Idaho Code, upon an application for informal probate not accompanied by presentation of a will.

(10) "Determination of heirship" shall mean that determination of heirship required by section 15-3-409, Idaho Code, upon a finding of intestacy.

(11) "Devise," when used as a noun, means a testamentary disposition of real or personal property and when used as a verb, means to dispose of real or personal property by will.

(12) "Devisee" means any person designated in a will to receive a devise. In the case of a devise to an existing trust or trustee, or to a trustee or trust described by will, the trust or trustee is the devisee and the beneficiaries are not devisees.

(13) "Disability," with respect to an individual, means any mental or physical impairment which substantially limits one (1) or more major life activities of the individual including, but not limited to, self-care, manual tasks, walking, seeing, hearing, speaking, learning, or working, or a record of such an impairment, or being regarded as having such an impairment. Disability shall not include transvestism, transsexualism, pedophilia, exhibitionism, voyeurism, other sexual behavior disorders, or substance use disorders, compulsive gambling, kleptomania, or pyromania. Sexual preference or orientation is not considered an impairment or disability. Whether an impairment substantially limits a major life activity shall be determined without consideration of the effect of corrective or mitigating measures used to reduce the effects of the impairment.

(14) "Distributee" means any person who has received property of a decedent from his personal representative other than as a creditor or purchaser. A testamentary trustee is a distributee only to the extent of distributed assets or increment thereto remaining in his hands. A beneficiary of a testamentary trust to whom the trustee has distributed property received from a personal representative is a distributee of the personal representative. For the purpose of this provision "testamentary trustee" includes a trustee to whom assets are transferred by will, to the extent of the devised assets.

(15) "Emancipated minor" shall mean any male or female who has been married.

(16) "Estate" means all property of the decedent, including community property of the surviving spouse subject to administration, property of trusts, and property of any other person whose affairs are subject to this code as it exists from time to time during administration.

(17) "Exempt property" means that property of a decedent's estate which is described in section 15-2-403, Idaho Code.

(18) "Fiduciary" includes personal representative, guardian, conservator and trustee.

(19) "Foreign personal representative" means a personal representative of another jurisdiction.

(20) "Formal proceedings" means those conducted before a judge with notice to interested persons.

(21) "Guardian" means a person who has qualified as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment and includes limited guardians as described by section 15-5-304, Idaho Code, but excludes one who is merely a guardian ad litem.

(22) "Heirs" means those persons, including the surviving spouse, who are entitled under the statutes of intestate succession to the property of a decedent.

(23) "Incapacitated person" is as defined in section 15-5-101, Idaho Code.

(24) "Informal proceedings" means those conducted without notice to interested persons by an officer of the court acting as a registrar for probate of a will or appointment of a personal representative.

(25) "Interested person" includes heirs, devisees, children, spouses, creditors, beneficiaries and any others having a property right in or claim against a trust estate or the estate of a decedent, ward or protected person which may be affected by the proceeding. It also includes persons having priority for appointment as personal representative, and other fiduciaries representing interested persons. The meaning as it relates to particular persons may vary from time to time and must be determined according to the particular purposes of, and matter involved in, any proceeding. In a guardianship or conservatorship proceeding, it also includes any governmental agency paying or planning to pay benefits to the ward or protected person and any public or charitable agency that regularly concerns itself with methods for preventing unnecessary or overly intrusive court intervention in the affairs of persons for whom protective orders may be sought and that seeks to participate in the proceedings.

(26) "Issue" of a person means all his lineal descendants of all generations, with the relationship of parent and child at each generation being determined by the definitions of child and parent contained in this code.

(27) "Lease" includes an oil, gas, or other mineral lease.

(28) "Letters" includes letters testamentary, letters of guardianship, letters of administration, and letters of conservatorship.

(29) "Minor" means a male under eighteen (18) years of age or a female under eighteen (18) years of age.

(30) "Mortgage" means any conveyance, agreement or arrangement in which property is used as security.

(31) "Nonresident decedent" means a decedent who was domiciled in another jurisdiction at the time of his death.

(32) "Organization" includes a corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, two (2) or more persons having a joint or common interest, or any other legal entity.

(33) "Parent" includes any person entitled to take, or who would be entitled to take if the child died without a will, as a parent under this code by intestate succession from the child whose relationship is in question and excludes any person who is only a stepparent, foster parent, or grandparent.

(34) "Person" means an individual, a corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.

(35) "Personal representative" includes executor, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. "General personal representative" excludes special administrator.

(36) "Petition" means a written request to the court for an order after notice.

(37) "Proceeding" includes action at law and suit in equity.

(38) "Property" includes both real and personal property or any interest therein and means anything that may be the subject of ownership.

(39) "Protected person" is as defined in section 15-5-101, Idaho Code.

(40) "Protective proceeding" is as defined in section 15-5-101, Idaho Code.

(41) "Quasi-community property" is the property defined by section 15-2-201, Idaho Code.

(42) "Registrar" refers to magistrates or judges of the district court who shall perform the functions of registrar as provided in section 15-1-307, Idaho Code.

(43) "Security" includes any note, stock, treasury stock, bond, debenture, evidence of indebtedness, certificate of interest or participation in an oil, gas or mining title or lease or in payments out of production under such a title or lease, collateral trust certificate, transferable share, voting trust certificate or, in general, any interest or instrument commonly known as a security, or any certificate of interest or participation, any temporary or interim certificate, receipt or certificate of deposit for, or any warrant or right to subscribe to or purchase, any of the foregoing.

(44) "Separate property" is as defined in section 32-903, Idaho Code.

(45) "Settlement," in reference to a decedent's estate, includes the full process of administration, distribution and closing.

(46) "Settlor" includes grantor, trustor, and words of similar import.

(47) "Special administrator" means a personal representative as described by sections 15-3-614 through 15-3-618, Idaho Code.

(48) "State" includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession subject to the legislative authority of the United States.

(49) "Successor personal representative" means a personal representative, other than a special administrator, who is appointed to succeed a previously appointed personal representative.

(50) "Successors" means those persons, other than creditors, who are entitled to property of a decedent under his will or this code.

(51) "Supervised administration" refers to the proceedings described in part 5, chapter 3, of this code.

(52) "Testacy proceeding" means a proceeding to establish a will or determine intestacy.

(53) "Trust" includes any express trust, private or charitable, with additions thereto, wherever and however created. It also includes a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust. "Trust" excludes other constructive trusts, and it excludes resulting trusts, conservatorships, personal representatives, trust accounts as defined in chapter 6 of this code, custodial arrangements pursuant to chapter 8, title 68, Idaho Code, business trusts providing for certificates to be issued to beneficiaries, common trust funds, voting trusts, security arrangements, liquidation trusts, and trusts for the primary purpose of paying debts, dividends, interest, salaries, wages, profits, pensions, or employee benefits of any kind, and any arrangement under which a person is nominee or escrowee for another.

(54) "Trustee" includes an original, additional, or successor trustee, whether or not appointed or confirmed by court.

(55) "Ward" is as defined in section 15-5-101, Idaho Code.

(56) "Will" is a testamentary instrument and includes codicil and any testamentary instrument which merely appoints an executor or revokes or revises another will.

15-1-201. General definitions. [effective january 1, 2027] Subject to additional definitions contained in the subsequent chapters which are applicable to specific chapters or parts, and unless the context otherwise requires, in this code:

(1) "Application" means a written request to the registrar for an order of informal probate or appointment under part 3 of chapter 3 of this code.

(2) "Augmented estate" means the estate described in section 15-2-202, Idaho Code.

(3) "Beneficiary," as it relates to trust beneficiaries, includes a person who has any present or future interest, vested or contingent, and also includes the owner of an interest by assignment or other transfer and as it relates to a charitable trust, includes any person entitled to enforce the trust.

(4) "Child" includes any individual entitled to take as a child under this code by intestate succession from the parent whose relationship is involved and excludes any person who is only a stepchild, a foster child, a grandchild or any more remote descendant.

(5) "Claims," in respect to estates of decedents and protected persons, includes liabilities of the decedent or protected person whether arising in contract, in tort or otherwise, and liabilities of the estate which arise at or after the death of the decedent or after the appointment of a conservator, including funeral expenses and expenses of administration. The term does not include estate or inheritance taxes, other tax obligations arising from activities or transactions of the estate, demands or disputes regarding title of a decedent or protected person to specific assets alleged to be included in the estate.

(6) "Community property" is as defined in section 32-906, Idaho Code.

(7) "Conservator" means a person who is appointed by a court to manage the estate of a protected person and includes limited conservators as described by section 15-5-420, Idaho Code.

(8) "Court" means the court or branch having jurisdiction in matters relating to the affairs of decedents, minors, incapacitated and disabled persons. This court in this state is known as the district court.

(9) "Determination of heirship of community property" shall mean that determination required by the provisions of section 15-3-303, Idaho Code, upon an application for informal probate not accompanied by presentation of a will.

(10) "Determination of heirship" shall mean that determination of heirship required by section 15-3-409, Idaho Code, upon a finding of intestacy.

(11) "Devise," when used as a noun, means a testamentary disposition of real or personal property and when used as a verb, means to dispose of real or personal property by will.

(12) "Devisee" means any person designated in a will to receive a devise. In the case of a devise to an existing trust or trustee, or to a trustee or trust described by will, the trust or trustee is the devisee and the beneficiaries are not devisees.

(13) "Disability," with respect to an individual, means any mental or physical impairment which substantially limits one (1) or more major life activities of the individual including, but not limited to, self-care, manual tasks, walking, seeing, hearing, speaking, learning, or working, or a record of such an impairment, or being regarded as having such an impairment. Disability shall not include transvestism, transsexualism, pedophilia, exhibitionism, voyeurism, other sexual behavior disorders, or substance use disorders, compulsive gambling, kleptomania, or pyromania. Sexual preference or orientation is not considered an impairment or disability. Whether an impairment substantially limits a major life activity shall be determined without consideration of the effect of corrective or mitigating measures used to reduce the effects of the impairment.

(14) "Distributee" means any person who has received property of a decedent from his personal representative other than as a creditor or purchaser. A testamentary trustee is a distributee only to the extent of distributed assets or increment thereto remaining in his hands. A beneficiary of a testamentary trust to whom the trustee has distributed property received from a personal representative is a distributee of the personal representative. For the purpose of this provision "testamentary trustee" includes a trustee to whom assets are transferred by will, to the extent of the devised assets.

(15) "Emancipated minor" shall mean any male or female who has been married.

(16) "Estate" means all property of the decedent, including community property of the surviving spouse subject to administration, property of trusts, and property of any other person whose affairs are subject to this code as it exists from time to time during administration.

(17) "Exempt property" means that property of a decedent's estate which is described in section 15-2-403, Idaho Code.

(18) "Fiduciary" includes personal representative, guardian, conservator and trustee.

(19) "Foreign personal representative" means a personal representative of another jurisdiction.

(20) "Formal proceedings" means those conducted before a judge with notice to interested persons.

(21) "Guardian" means a person who has qualified as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment and includes limited guardians as described by section 15-5-304, Idaho Code, but excludes one who is merely a guardian ad litem.

(22) "Heirs" means those persons, including the surviving spouse, who are entitled under the statutes of intestate succession to the property of a decedent.

(23) "Incapacitated person" means any person who is impaired, except by minority, to the extent that he lacks sufficient understanding or capacity to make or communicate responsible decisions concerning his person, provided, that the term shall not refer to a person with a developmental disability as defined in section 66-402(4), Idaho Code, and provided further that:

(a) "Incapacity" means a legal, not a medical, disability and shall be measured by function limitations, and it shall be construed to mean or refer to any person who has suffered, is suffering, or is likely to suffer substantial harm due to an inability to provide for his personal needs for food, clothing, shelter, health care, or safety or an inability to manage his property or financial affairs;

(b) Inability to provide for personal needs or to manage property shall be evidenced by acts or occurrences, or statements that strongly indicate imminent acts or occurrences. Material evidence of inability shall have occurred within twelve (12) months prior to the filing of the petition for guardianship or conservatorship;

(c) Isolated instances of simple negligence or improvidence, lack of resources, or any act, occurrence, or statement, if that act, occurrence, or statement is the product of an informed judgment, shall not constitute evidence of inability to provide for personal needs or to manage property; and

(d) "Informed judgment" means a choice made by a person who has the ability to make such a choice and who makes it voluntarily after all relevant information necessary to making the decision has been provided and who understands that he is free to choose or refuse any alternative available and who clearly indicates or expresses the outcome of his choice.

(24) "Informal proceedings" means those conducted without notice to interested persons by an officer of the court acting as a registrar for probate of a will or appointment of a personal representative.

(25) "Interested person" includes heirs, devisees, children, spouses, creditors, beneficiaries and any others having a property right in or claim against a trust estate or the estate of a decedent, ward or protected person which may be affected by the proceeding. It also includes persons having priority for appointment as personal representative, and other fiduciaries representing interested persons. The meaning as it relates to particular persons may vary from time to time and must be determined according to the particular purposes of, and matter involved in, any proceeding. In a guardianship or conservatorship proceeding, it also includes any governmental agency paying or planning to pay benefits to the ward or protected person and any public or charitable agency that regularly concerns itself with methods for preventing unnecessary or overly intrusive court intervention in the affairs of persons for whom protective orders may be sought and that seeks to participate in the proceedings.

(26) "Issue" of a person means all his lineal descendants of all generations, with the relationship of parent and child at each generation being determined by the definitions of child and parent contained in this code.

(27) "Lease" includes an oil, gas, or other mineral lease.

(28) "Letters" includes letters testamentary, letters of guardianship, letters of administration, and letters of conservatorship.

(29) "Minor" means a male under eighteen (18) years of age or a female under eighteen (18) years of age.

(30) "Mortgage" means any conveyance, agreement or arrangement in which property is used as security.

(31) "Nonresident decedent" means a decedent who was domiciled in another jurisdiction at the time of his death.

(32) "Organization" includes a corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, two (2) or more persons having a joint or common interest, or any other legal entity.

(33) "Parent" includes any person entitled to take, or who would be entitled to take if the child died without a will, as a parent under this code by intestate succession from the child whose relationship is in question and excludes any person who is only a stepparent, foster parent, or grandparent.

(34) "Person" means an individual, a corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.

(35) "Personal representative" includes executor, administrator, successor personal representative, special administrator, and persons who perform substantially the same function under the law governing their status. "General personal representative" excludes special administrator.

(36) "Petition" means a written request to the court for an order after notice.

(37) "Proceeding" includes action at law and suit in equity.

(38) "Property" includes both real and personal property or any interest therein and means anything that may be the subject of ownership.

(39) "Protected person" is as defined in section 15-5-101, Idaho Code.

(40) "Protective proceeding" is as defined in section 15-5-101, Idaho Code.

(41) "Quasi-community property" is the property defined by section 15-2-201, Idaho Code.

(42) "Registrar" refers to magistrates or judges of the district court who shall perform the functions of registrar as provided in section 15-1-307, Idaho Code.

(43) "Security" includes any note, stock, treasury stock, bond, debenture, evidence of indebtedness, certificate of interest or participation in an oil, gas or mining title or lease or in payments out of production under such a title or lease, collateral trust certificate, transferable share, voting trust certificate or, in general, any interest or instrument commonly known as a security, or any certificate of interest or participation, any temporary or interim certificate, receipt or certificate of deposit for, or any warrant or right to subscribe to or purchase, any of the foregoing.

(44) "Separate property" is as defined in section 32-903, Idaho Code.

(45) "Settlement," in reference to a decedent's estate, includes the full process of administration, distribution and closing.

(46) "Settlor" includes grantor, trustor, and words of similar import.

(47) "Special administrator" means a personal representative as described by sections 15-3-614 through 15-3-618, Idaho Code.

(48) "State" includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession subject to the legislative authority of the United States.

(49) "Successor personal representative" means a personal representative, other than a special administrator, who is appointed to succeed a previously appointed personal representative.

(50) "Successors" means those persons, other than creditors, who are entitled to property of a decedent under his will or this code.

(51) "Supervised administration" refers to the proceedings described in part 5, chapter 3, of this code.

(52) "Testacy proceeding" means a proceeding to establish a will or determine intestacy.

(53) "Trust" includes any express trust, private or charitable, with additions thereto, wherever and however created. It also includes a trust created or determined by judgment or decree under which the trust is to be administered in the manner of an express trust. "Trust" excludes other constructive trusts, and it excludes resulting trusts, conservatorships, personal representatives, trust accounts as defined in chapter 6 of this code, custodial arrangements pursuant to chapter 8, title 68, Idaho Code, business trusts providing for certificates to be issued to beneficiaries, common trust funds, voting trusts, security arrangements, liquidation trusts, and trusts for the primary purpose of paying debts, dividends, interest, salaries, wages, profits, pensions, or employee benefits of any kind, and any arrangement under which a person is nominee or escrowee for another.

(54) "Trustee" includes an original, additional, or successor trustee, whether or not appointed or confirmed by court.

(55) "Ward" is as defined in section 15-5-101, Idaho Code.

(56) "Will" is a testamentary instrument and includes codicil and any testamentary instrument which merely appoints an executor or revokes or revises another will.

History:

[15-1-201, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1972, ch. 201, sec. 1, p. 510; am. 1973, ch. 167, sec. 3, p. 319; am. 1982, ch. 285, sec. 2, p. 719; am. 1997, ch. 113, sec. 1, p. 275; am. 2001, ch. 294, sec. 1, p. 1036; am. 2002, ch. 233, sec. 1, p. 666; am. 2003, ch. 139, sec. 1, p. 404; am. 2004, ch. 55, sec. 1, p. 253; am. 2006, ch. 163, sec. 1, p. 484; am. 2007, ch. 68, sec. 1, p. 174; am. 2007, ch. 71, sec. 1, p. 189; am. 2026, ch. 79, sec. 10, p. 392.]