Idaho Code § 15-5-314 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-314
15-5-314 POWERS 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]

15-5-314. Compensation and expenses. [effective until January 1, 2027] (1) If not otherwise compensated for services rendered or expenses incurred, any visitor, guardian ad litem, physician, guardian, or temporary guardian 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 guardian or temporary guardian which were reasonably related to the proceedings. If any person brings or defends any guardianship 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.

(2) If court visitor services are provided by court personnel, any moneys recovered shall be collected through the clerk of the district court of the county in which the appointment was made and the clerk shall pay the moneys to the state treasurer for deposit in the guardianship and conservatorship project fund established by section 31-3201G, Idaho Code.

15-5-314. POWERS OF GUARDIAN FOR ADULT. [effective January 1, 2027] (1) Except as limited by court order, a guardian for an adult subject to guardianship may:

(a) Apply for and receive funds and benefits for the support of the adult subject to guardianship, unless a conservator is appointed for the adult subject to guardianship and the application or receipt is within the powers of the conservator;

(b) Unless inconsistent with a court order, establish the adult subject to guardianship's place of dwelling;

(c) Consent to health care or other care, treatment, or service for the adult subject to guardianship;

(d) If a conservator for the adult subject to guardianship has not been appointed, commence a proceeding, including an administrative proceeding, or take other appropriate action to compel another person to support the adult subject to guardianship or pay funds for the adult subject to guardianship's benefit;

(e) To the extent reasonable, delegate to the adult subject to guardianship responsibility for a decision affecting the adult subject to guardianship's well-being; and

(f) Receive personally identifiable health care information regarding the adult subject to guardianship.

(2) The court by specific order may authorize a guardian for an adult subject to guardianship to consent to the adoption of the adult subject to guardianship.

(3) The court by specific order may authorize a guardian for an adult subject to guardianship to:

(a) Consent or withhold consent to the marriage of the adult subject to guardianship if the adult subject to guardianship's right to marry has been removed under section 15-5-310, Idaho Code;

(b) Petition for divorce, dissolution, or annulment of marriage of the adult subject to guardianship or a declaration of invalidity of the adult subject to guardianship's marriage; or

(c) Support or oppose a petition for divorce, dissolution, or annulment of marriage of the adult subject to guardianship or a declaration of invalidity of the adult subject to guardianship's marriage.

(4) In determining whether to authorize a power under subsection (2) or (3) of this section, the court shall consider whether the underlying act would be in accordance with the adult subject to guardianship's preferences, values, and prior directions and whether the underlying act would be in the adult subject to guardianship's best interest.

(5) In exercising a guardian's power under subsection (1)(b) of this section to establish the adult subject to guardianship's place of dwelling, the guardian shall:

(a) Select a residential setting the guardian believes the adult subject to guardianship would select if the adult subject to guardianship were able, in accordance with the decision-making standard in section 15-5-313(4) and (5), Idaho Code. If the guardian does not know and cannot reasonably determine what setting the adult subject to guardianship probably would choose if able, or the guardian reasonably believes the decision the adult subject to guardianship would make would unreasonably harm or endanger the welfare or personal or financial interests of the adult subject to guardianship, the guardian shall choose in accordance with section 15-5-313(5), Idaho Code, a residential setting that is consistent with the adult subject to guardianship's best interest;

(b) In selecting among residential settings, give priority to a residential setting in a location that will allow the adult subject to guardianship to interact with persons important to the adult subject to guardianship and meet the adult subject to guardianship's needs in the least restrictive manner reasonably feasible unless to do so would be inconsistent with the decision-making standard in section 15-5-313(4) and (5), Idaho Code;

(c) No later than fourteen (14) days after a change in the dwelling of the adult subject to guardianship:

(i) Give notice of the change to the court, the adult subject to guardianship, and any person identified as entitled to the notice in the court order appointing the guardian or a subsequent order; and

(ii) Include in the notice the address and nature of the new dwelling and state whether the adult subject to guardianship received advance notice of the change and whether the adult subject to guardianship objected to the change;

(d) Establish or move the permanent place of dwelling of the adult subject to guardianship to a nursing home, mental health facility, or other facility that places restrictions on the adult subject to guardianship's ability to leave or have visitors only if:

(i) The establishment or move is in the guardian's plan under section 15-5-316, Idaho Code;

(ii) The court authorizes the establishment or move; or

(iii) The guardian gives notice of the establishment or move at least fourteen (14) days before the establishment or move to the adult subject to guardianship and all persons entitled to notice under section 15-5-310(5)(b), Idaho Code, or a subsequent order, and no objection is filed;

(e) Establish or move the place of dwelling of the adult subject to guardianship outside this state only if consistent with the guardian's plan and authorized by the court by specific order; and

(f) Take action that would result in the sale of or surrender of the lease to the primary dwelling of the adult subject to guardianship only if:

(i) The action is specifically included in the guardian's plan under section 15-5-316, Idaho Code;

(ii) The court authorizes the action by specific order; or

(iii) Notice of the action was given at least fourteen (14) days before the action to the adult subject to guardianship and all persons entitled to the notice under section 15-5-310(5)(b), Idaho Code, or a subsequent order and no objection has been filed.

(6) In exercising a guardian's power under subsection (1)(c) of this section to make health care decisions, the guardian shall:

(a) Involve the adult subject to guardianship in decision-making to the extent reasonably feasible, including, when practicable, by encouraging and supporting the adult subject to guardianship in understanding the risks and benefits of health care options;

(b) Defer to a decision by an agent under a medical directive executed by the adult subject to guardianship and cooperate to the extent feasible with the agent making the decision; and

(c) Take into account:

(i) The risks and benefits of treatment options; and

(ii) The current and previous wishes and values of the adult subject to guardianship, if known or reasonably ascertainable by the guardian.

History:

[15-5-314, added 2002, ch. 215, sec. 1, p. 594; am. 2014, ch. 164, sec. 3, p. 461; repealed and added 2026, ch. 79, sec. 5, p. 357.]
Idaho Code § 15-3-1304 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1304
15-3-1304 STATUTORY APPORTIONMENT OF ESTATE TAXES.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1304. Statutory apportionment of estate taxes. To the extent that apportionment of an estate tax is not controlled by an instrument described in section 15-3-1303, Idaho Code, and except as otherwise provided in sections 15-3-1306 and 15-3-1307, Idaho Code, the following rules apply:

(1) Subject to subsections (2), (3) and (4) of this section, the estate tax is apportioned ratably to each person that has an interest in the apportionable estate.

(2) A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to whom the interest in property is transferred.

(3) If property is included in the decedent's gross estate because of section 2044 of the Internal Revenue Code of 1986 or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate.

(4) Except as otherwise provided in section 15-3-1303(b)(4), Idaho Code, and except as to property to which section 15-3-1307, Idaho Code applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.

History:

[15-3-1304, added 2004, ch. 54, sec. 2, p. 249.]
Idaho Code § 15-2-701 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-701
15-2-701 CONTRACTS CONCERNING SUCCESSION.
Status: in_force

PART 7.

CONTRACTUAL ARRANGEMENTS RELATING TO DEATH

15-2-701. Contracts concerning succession. A contract to make a will or devise, or not to revoke a will or devise, or to die intestate, if executed after the effective date of this act, can be established only by (1) provisions of a will stating material provisions of the contract; (2) an express reference in a will to a contract and extrinsic evidence proving the terms of the contract; or (3) a writing signed by the decedent evidencing the contract. The execution of a joint will or mutual wills does not create a presumption of a contract not to revoke the will or wills.

History:

[I.C., sec. 15-2-701, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1302 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1302
15-3-1302 DEFINITIONS.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1302. Definitions. As used in this part:

(a) "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:

(1) Any claim or expense allowable as a deduction for purposes of the tax;

(2) The value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and

(3) Any amount added to the decedent's gross estate because of a gift tax on transfers made before death.

(b) "Estate tax" means a federal, state, or foreign tax, however denominated, imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.

(c) "Gross estate" means, with respect to an estate tax, all interests in property subject to the tax.

(d) "Person" has the same meaning set forth in section 15-1-201(34), Idaho Code.

(e) "Ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning.

(f) "Time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest.

(g) "Value" means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction:

(1) For taxes paid or required to be paid; or

(2) For any special valuation adjustment.

History:

[15-3-1302, added 2004, ch. 54, sec. 2, p. 247; am. 2020, ch. 82, sec. 5, p. 177.]
Idaho Code § 15-3-714 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-714
15-3-714 PERSONS DEALING WITH PERSONAL REPRESENTATIVE — PROTECTION.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-714. Persons dealing with personal representative — Protection. A person who in good faith either assists a personal representative or deals with him for value is protected as if the personal representative properly exercised his power. The fact that a person knowingly deals with a personal representative does not alone require the person to inquire into the existence of a power or the propriety of its exercise. Except for restrictions on powers of supervised personal representatives which are endorsed on letters as provided in section 15-3-504 of this code, and without regard to the constructive notice provisions of section 15-1-305A of this code, no provision in any will or order of court purporting to limit the power of a personal representative is effective except as to persons with actual knowledge thereof. A person is not bound to see to the proper application of estate assets paid or delivered to a personal representative. The protection here expressed extends to instances in which some procedural irregularity or jurisdictional defect occurred in proceedings leading to the issuance of letters, including a case in which the alleged decedent is found to be alive. The protection here expressed is not by substitution for that provided by comparable provisions of the laws relating to commercial transactions and laws simplifying transfers of securities by fiduciaries.

History:

[I.C., sec. 15-3-714, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-504 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-504
15-2-504 SELF-PROVED WILL.
Status: in_force

PART 5.

WILLS

15-2-504. Self-proved will. (1) Any will may be simultaneously executed, attested, and made self-proved, by the acknowledgment thereof by the testator and the affidavits of the witnesses, each made before an officer authorized to administer oaths under the laws of the state where execution occurs and evidenced by the officer's certificate, under official seal, in form and content substantially as follows:

I,………., the testator, sign my name to this instrument this….. day of……..,…., and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my last will and that I sign it willingly (or willingly direct another to sign for me), that I execute it as my free and voluntary act for the purposes therein expressed, and that I am eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence.

We,…………,…………, the witnesses, sign our names to this instrument, being first duly sworn, and do hereby declare to the undersigned authority that the testator signs and executes this instrument as his last will and that he signs it willingly (or willingly directs another to sign for him), and that each of us, in the presence and hearing of the testator, hereby signs this will as witness to the testator's signing, and that to the best of his knowledge the testator is eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence.

The State of……….

County of………….

Subscribed, sworn to and acknowledged before me by………., the testator and subscribed and sworn to before me by………., and………., witnesses, this….. day of……….

(Seal)

(2) An attested will may at any time subsequent to its execution be made self-proved by the acknowledgment thereof by the testator and the affidavits of the witnesses, each made before an officer authorized to administer oaths under the laws of the state where the acknowledgment occurs and evidenced by the officer's certificate, under the official seal, attached or annexed to the will in form and content substantially as follows:

The State of…………

County of……………

We,……….,……….., and………., the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his knowledge the testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence.

Subscribed, sworn to and acknowledged before me by………., the testator, and subscribed and sworn to before me by………., and………., witnesses, this….. day of………

(Seal)

(3) A will may be executed, and made self-proved, in compliance with section 51-109, Idaho Code, and attested as set forth in subsections (1) and (2) of this section.

History:

[15-2-504, added 1978, ch. 350, sec. 7, p. 917; am. 2007, ch. 90, sec. 2, p. 247; am. 2008, ch. 76, sec. 2, p. 203; am. 2017, ch. 192, sec. 9, p. 454.]
Idaho Code § 15-14-102 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-102
15-14-102 DEFINITIONS.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-102. definitions. As used in this chapter:

(1) "Account" means an arrangement under a terms of service agreement in which a custodian carries, maintains, processes, receives or stores a digital asset of the user or provides goods or services to the user.

(2) "Agent" means an attorney in fact granted authority under a durable or nondurable power of attorney.

(3) "Carries" means engages in the transmission of an electronic communication.

(4) "Catalog of electronic communications" means information that identifies each person with which a user has had an electronic communication, the time and date of the communication and the electronic address of the person.

(5) "Conservator" means a person appointed by a court to manage the estate of a living individual. The term includes a limited conservator.

(6) "Content of an electronic communication" means information concerning the substance or meaning of the communication that:

(a) Has been sent or received by a user;

(b) Is in electronic storage by a custodian providing an electronic communication service to the public or is carried or maintained by a custodian providing a remote computing service to the public; and

(c) Is not readily accessible to the public.

(7) "Court" means the court in this state having jurisdiction in matters relating to the content of this chapter.

(8) "Custodian" means a person that carries, maintains, processes, receives or stores a digital asset of a user.

(9) "Designated recipient" means a person chosen by a user using an online tool to administer digital assets of the user.

(10) "Digital asset" means an electronic record in which an individual has a right or interest. The term does not include an underlying asset or liability unless the asset or liability is itself an electronic record.

(11) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities.

(12) "Electronic communication" has the meaning set forth in 18 U.S.C. 2510(12).

(13) "Electronic communication service" means a custodian that provides to a user the ability to send or receive an electronic communication.

(14) "Fiduciary" means an original, additional or successor personal representative, conservator, agent or trustee.

(15) "Information" means data, text, images, videos, sounds, codes, computer programs, software, databases or the like.

(16) "Online tool" means an electronic service provided by a custodian that allows the user, in an agreement distinct from the terms-of-service agreement between the custodian and user, to provide directions for disclosure or nondisclosure of digital assets to a third person.

(17) "Person" means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency or instrumentality, or other legal entity.

(18) "Personal representative" means an executor, administrator, special administrator or person that performs substantially the same function under the law of this state other than this chapter.

(19) "Power of attorney" means a record that grants an agent authority to act in the place of a principal.

(20) "Principal" means an individual who grants authority to an agent in a power of attorney.

(21) "Protected person" means an individual for whom a conservator has been appointed. The term includes an individual for whom an application for the appointment of a conservator is pending.

(22) "Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.

(23) "Remote computing service" means a custodian that provides to a user computer processing services or the storage of digital assets by means of an electronic communications system, as defined in 18 U.S.C. 2510(14).

(24) "Terms of service agreement" means an agreement that controls the relationship between a user and a custodian.

(25) "Trustee" means a fiduciary with legal title to property under an agreement or declaration that creates a beneficial interest in another. The term includes a successor trustee.

(26) "User" means a person that has an account with a custodian.

(27) "Will" includes a codicil, testamentary instrument that only appoints an executor and instrument that revokes or revises a testamentary instrument.

History:

[15-14-102, added 2016, ch. 263, sec. 1, p. 686.]
Idaho Code § 15-3-306 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-306
15-3-306 INFORMAL PROBATE — NOTICE REQUIREMENTS.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-306. Informal probate — Notice requirements. The moving party must give notice as described by section 15-1-401 of this code of his application for informal probate (1) to any person demanding it pursuant to section 15-3-204 of this code; and (2) to any personal representative of the decedent whose appointment has not been terminated. No other notice of informal probate is required.

History:

[I.C., sec. 15-3-306, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-114 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-114
15-6-114 COMMUNITY PROPERTY.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-114. community property. A deposit of community property in an account does not alter the community character of the property or community rights in the property, but a right of survivorship between parties married to each other arising from the express terms of the account or of the provisions of this chapter may not be altered by will.

History:

[15-6-114, added 2016, ch. 363, sec. 1, p. 1071.]
Idaho Code § 15-8-202 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-202
15-8-202 JUDICIAL PROCEEDINGS.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-202. Judicial proceedings. (1) The provisions of this chapter shall control over any inconsistent provision of the Idaho rules of civil procedure.

(2) A judicial proceeding under this chapter may be commenced as a new action or as an action incidental to an existing judicial proceeding relating to the same trust or estate or nonprobate asset.

(3) Once commenced, the action may be consolidated with an existing proceeding or converted to a separate action upon the motion of a party for good cause shown, or by the court on its own motion.

(4) The Idaho rules of civil procedure apply to judicial proceedings under this chapter only to the extent that they are consistent with this chapter, unless otherwise provided by Idaho Code, or ordered by the court under section 15-8-102, Idaho Code, or provided by other applicable Idaho rules of civil procedure.

History:

[15-8-202, added 2005, ch. 122, sec. 1, p. 400.]
Idaho Code § 15-5-309 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-309
15-5-309 WHO MAY BE GUARDIAN FOR ADULT — ORDER OF PRIORITY.
Status: in_force

PART 3

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

15-5-309. Notices in guardianship proceedings. [effective until January 1, 2027] (1) In a proceeding for the appointment or removal of a guardian of an incapacitated person and, if notice is required in a proceeding for appointment of a temporary guardian, notice of hearing shall be given to each of the following:

(a) The ward or the person alleged to be incapacitated and his spouse, or, if none, his adult children or if none, his parents;

(b) Any person who is serving as his guardian, conservator or who has his care and custody;

(c) In case no other person is notified under subsection (1)(a) of this section, at least one (1) of his closest adult relatives, if any can be found; and

(d) Any person who has filed a request for notice under this section.

(2) Notice shall be served personally on the alleged incapacitated person. In all other cases, required notices shall be given as provided in section 15-1-401, Idaho Code. Waiver of notice by the person alleged to be incapacitated is not effective unless he attends the hearing or his waiver of notice is confirmed by the visitor or the guardian ad litem. Representation of the alleged incapacitated person by a guardian ad litem is not necessary.

(3) Any person desiring notice of any order or filing in a proceeding involving an alleged incapacitated person in whom he is interested may file a request for notice with the court stating his name, the name of the incapacitated person, the nature of the requesting person's interest, and address or that of his attorney. Upon payment of any fee required by statute or court rule, the clerk shall mail a copy of the request to the guardian if one has been appointed or to the petitioner if there is no guardian. A request is effective only as to matters occurring after its filing.

15-5-309. WHO MAY BE GUARDIAN FOR ADULT — ORDER OF PRIORITY. [effective January 1, 2027] (1) Except as otherwise provided in subsection (3) of this section, the court in appointing a guardian for an adult shall consider persons qualified to be guardian in the following order of priority:

(a) A guardian, other than a temporary or emergency guardian, currently acting for the respondent in another jurisdiction;

(b) A person nominated as guardian by the respondent, including the respondent's most recent nomination made in a power of attorney;

(c) An agent appointed by the respondent under a medical directive for health care;

(d) A spouse of the respondent; and

(e) A family member or other individual who has shown special care and concern for the respondent.

(2) If two (2) or more persons have equal priority under subsection (1) of this section, the court shall select as guardian the person the court considers best qualified. In determining the best qualified person, the court shall consider the person's relationship with the respondent, the person's skills, the expressed wishes of the respondent, the extent to which the person and the respondent have similar values and preferences, and the likelihood the person will be able to perform the duties of a guardian successfully.

(3) The court, acting in the best interest of the respondent, may decline to appoint as guardian a person having priority under subsection (1) of this section and appoint a person having a lower priority or no priority.

(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 guardian 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 guardian unless the owner, operator, or employee is related to the respondent by blood, marriage, or adoption.

(6) Unless the court finds by clear and convincing evidence that such appointment is in the best interest of the respondent, no person shall be appointed as a guardian of a respondent if the person is:

(a) A convicted felon; or

(b) A person whose residence is the respondent's proposed residence or will be frequented by the respondent and is frequented by a convicted felon.

History:

[15-5-309, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 5, p. 724; am. 2007, ch. 70, sec. 1, p. 187; am. 2007, ch. 71, sec. 2, p. 193; repealed and added 2026, ch. 79, sec. 5, p. 352.]
Idaho Code § 15-15-103 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-103
15-15-103 VALIDITY OF SUBSTITUTE DECISION-MAKING DOCUMENT.
Status: in_force

PART 1.

Provisions

15-15-103. VALIDITY OF SUBSTITUTE DECISION-MAKING DOCUMENT. (1) A substitute decision-making document for property executed outside this state is valid in this state if, when the document was executed, the execution complied with the law of the jurisdiction indicated in the document or, if no jurisdiction is indicated, the law of the jurisdiction in which the document was executed.

(2) A substitute decision-making document for health care or personal care executed outside this state is valid in this state if, when the document was executed, the execution complied with:

(a) The law of the jurisdiction indicated in the document or, if no jurisdiction is indicated, the law of the jurisdiction in which the document was executed; or

(b) The law of this state other than this chapter.

(3) Except as otherwise provided by law of this state other than this chapter, a photocopy or electronically transmitted copy of an original substitute decision-making document has the same effect as the original.

History:

[15-15-103, added 2015, ch. 115, sec. 1, p. 298.]
Idaho Code § 15-2-803 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-803
15-2-803 EFFECT OF HOMICIDE ON DISTRIBUTION AT DEATH.
Status: in_force

PART 8.

GENERAL PROVISIONS

15-2-803. Effect of homicide on distribution at death. (a) (1) "Slayer" shall mean any person who participates, either as principal or as an accessory before the fact, in the wilful and unlawful killing of any other person.

(2) "Decedent" shall mean any person whose life is so taken.

(3) "Property" shall include any real and personal property and any right or interest therein.

(b) No slayer shall in any way acquire any property or receive any benefit as a result of the death of the decedent, but such property shall pass as provided in the sections following.

(c) The slayer shall be deemed to have predeceased the decedent as to property which would have passed from the decedent or his estate to the slayer under the statutes of descent and distribution or have been acquired by statutory right as surviving spouse or under any agreement made with the decedent.

(d) Property which would have passed to or for the benefit of the slayer by devise or legacy from the decedent shall be distributed as if he had predeceased the decedent.

(e) Any community property which would have passed to or for the benefit of the slayer by devise, legacy or intestate succession from the decedent shall be distributed as if he had predeceased the decedent.

(f) Property in which the slayer holds a reversion of vested remainder and would have obtained the right of present possession upon the death of the decedent shall pass to the estate of the decedent during the period of the life expectancy of decedent; if he held the particular estate or if the particular estate is held by a third person it shall remain in his hands for such period.

(g) Any interest in property whether vested or not, held by the slayer, subject to be divested, diminished in any way or extinguished, if the decedent survives him or lives to a certain age, shall be held by the slayer during his lifetime or until the decedent would have reached such age, but shall then pass as if the decedent had died immediately thereafter.

(h) As to any contingent remainder or executory or other future interest held by the slayer, subject to become vested in him or increased in any way for him upon the condition of the death of the decedent:

(1) If the interest would not have become vested or increased if he had predeceased the decedent, he shall be deemed to have so predeceased the decedent.

(2) In any case the interest shall not be vested or increased during period of the life expectancy of the decedent.

(i) (1) Property appointed by the will of the decedent to or for the benefit of the slayer shall be distributed as if the slayer had predeceased the decedent.

(2) Property held either presently or in remainder by the slayer, subject to be divested by the exercise by the decedent of a power of revocation or a general power of appointment shall pass to the estate of the decedent, and property so held by the slayer, subject to be divested by the exercise by the decedent of a power of appointment to a particular person or persons or to a class of persons, shall pass to such person or persons, or in equal shares to the members of such class of persons, exclusive of the slayer.

(j) (1) Insurance proceeds payable to the slayer as the beneficiary or assignee of any policy or certificate of insurance on the life of the decedent, or as the survivor of a joint life policy, shall be paid instead to the estate of the decedent, unless the policy or certificate designate some person other than the slayer or his estate as secondary beneficiary to him and in which case such proceeds shall be paid to such secondary beneficiary in accordance with the applicable terms of the policy.

(2) If the decedent is beneficiary or assignee of any policy or certificate of insurance on the life of the slayer, the proceeds shall be paid to the estate of the decedent upon the death of the slayer, unless the policy names some person other than the slayer or his estate as secondary beneficiary, or unless the slayer by naming a new beneficiary or assigning the policy performs an act which would have deprived the decedent of his interest in the policy if he had been living.

(k) Any insurance company making payment according to the terms of its policy or any bank or other person performing an obligation for the slayer as one of several joint obligees shall not be subjected to additional liability by the terms of this Part if such payment or performance is made without written notice, at its home office or at an individual's home or business address, of the killing by a slayer.

(l) The provisions of this Part shall not affect the rights of any person who, before the interests of the slayer have been adjudicated, purchases or has agreed to purchase, from the slayer for value and without notice, property which the slayer would have acquired except for the terms of this Part, but all proceeds received by the slayer from such sale shall be held by him in trust for the persons entitled to the property under the provisions of this Part, and the slayer shall also be liable both for any portion of such proceeds which he may have dissipated and for any difference between the actual value of the property and the amount of such proceeds.

(m) The record of his conviction of having participated in the wilful and unlawful killing of the decedent shall be admissible in evidence against a claimant of property in any civil action arising under this Part.

(n) This section shall not be considered penal in nature, but shall be construed broadly in order to effect the policy of this state that no person shall be allowed to profit by his own wrong, wherever committed.

History:

[I.C., sec. 15-2-803, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487.]
Idaho Code § 15-5-433 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-433
15-5-433 MINORS COMPROMISE — PROCEDURE.
Status: in_force

PART 4

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

15-5-433. Provisions for conservator of minor from age eighteen to age twenty-one. [effective until January 1, 2027] If so stated in the order appointing such conservator, or in any supplemental order entered prior to the time the minor reaches the age of eighteen (18) years, the conservator for a minor (said minor being hereinafter referred to as the "protected person") shall act until the protected person reaches the age of twenty-one (21) years, subject to the following provisions:

(a) The court may state in such order special terms and conditions for such conservator when acting while the protected person is of the age of eighteen (18) years or more, but less than the age of twenty-one (21) years;

(b) Upon reaching the age of eighteen (18) years, the protected person may, at any time thereafter, petition the court to terminate or modify the conservatorship prior to the protected person attaining the age of twenty-one (21) years. Said petition must be based on the ability of the minor to adequately manage his or her own financial affairs, demonstrated by appropriate evidence, including:

(1) Demonstrated ability to manage his or her financial affairs;

(2) Submission of budgets and other appropriate similar documents;

(3) Employment history;

(4) Educational history;

(5) Criminal history; and

(6) Other relevant evidence;

(c) The burden of showing such financial management ability shall be upon the protected person and must be demonstrated by clear and convincing evidence thereof; and

(d) The court may, in its discretion, order reports to be filed by the conservator, and/or a court visitor, and/or may appoint a guardian ad litem for the protected person.

The original determination of whether to extend the conservatorship to age twenty-one (21) years shall be within the discretion of the court and may be based on such factors as the court deems to be relevant to such determination.

15-5-433. MINORS COMPROMISE — PROCEDURE. [effective January 1, 2027] (1) When a minor has a claim for money against a third person, the persons listed below have the right to petition for a compromise of the claim in the following order of priority:

(a) An appointed conservator of the minor;

(b) A guardian of the minor, if appointed;

(c) Either or both parents, provided that:

(i) If the parents are living separate and apart, then the parent who has been awarded primary physical custody; or

(ii) If no custody award has been made, then the parent with whom the minor is living;

(d) A de facto custodian; and

(e) Any other legal representative.

(2) The court for good cause may pass over a person having priority under subsection (1) of this section and appoint a person having less priority or no priority; provided that the court shall not pass over a parent or parents unless the court concludes that the parent or parents are incapable or unwilling to act reasonably and in the best interest of the minor. Such proposed compromise is not effective until it is approved by the district court of the county where the minor resides or, if the minor is not a resident of the state of Idaho, by the district court of the county where the claim arose, upon verified petition, filed with the court.

(3) A verified petition made pursuant to this section shall include the following:

(a) The name, age, and residence of the minor;

(b) The facts that bring the minor within the purview of this section, including the circumstances that make it a claim for money, the name of the third person against whom the claim is made, and, if the claim is the result of an accident, the date, place, and facts of the accident;

(c) The names and residence of the parents or guardian of the minor;

(d) The name and residence of the person or persons having physical custody or control of the minor;

(e) The name and residence of the petitioner, the relationship of the petitioner to the minor, and the basis of the petitioner's right to compromise the claim;

(f) The total amount of proceeds of the proposed compromise, the apportionment of those proceeds, and whether the fees and expenses are to be deducted before or after the calculation of any contingency fee, including the amount to be used for:

(i) Attorney's fees and whether the attorney's fees are fixed or contingent fees;

(ii) Medical expenses; or

(iii) Other expenses;

(g) Whether the petitioner believes the acceptance of this compromise is in the best interest of the minor;

(h) That the petitioner has been advised and understands that acceptance of the compromise will bar the minor from seeking further relief from the third person offering the compromise;

(i) If the claim involves a personal injury suffered by the minor, a summary of:

(i) The injury, prognosis, treatment, and progress of recovery of the minor; and

(ii) The amount of medical expenses incurred to date, the nature and amount of medical expenses that have been paid and by whom, any amount owing for medical expenses, and an estimate of the amount of medical expenses that may be incurred in the future; and

(j) The policy limits of the insurance contract, if applicable.

(4) If the minor's claim is less than ten thousand dollars ($10,000) and the court is satisfied after review of the verified petition that the compromise is reasonable and in the best interest of the minor, the court may approve the compromise or set a hearing. If the minor's claim is ten thousand dollars ($10,000) or more, the court shall set a hearing for approval of the compromise.

(5) If the court finds the compromise is reasonable and in the best interest of the minor, the court may approve such compromise and may direct that money be paid:

(a) To the parents, guardian, trustee, conservator, legal representative, or the designated payee thereof in accordance with the provisions of this chapter;

(b) Subject to the provisions of an appropriate protective order; or

(c) In accordance with the provisions of chapter 14, title 68, Idaho Code.

(6) No filing fee shall be charged for the filing of any petition under the provisions of this section.

History:

[15-5-433, added 1996, ch. 423, sec. 1, p. 1447; repealed and added 2026, ch. 79, sec. 6, p. 384.]
Idaho Code § 15-3-606 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-606
15-3-606 TERMS AND CONDITIONS OF BONDS.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-606. Terms and conditions of bonds. (a) The following requirements and provisions apply to any bond required by this Part:

(1) Bonds shall name the state of Idaho as obligee for the benefit of the persons interested in the estate and shall be conditioned upon the faithful discharge by the fiduciary of all duties according to law.

(2) Unless otherwise provided by the terms of the approved bond, sureties are jointly and severally liable with the personal representative and with each other. The address of sureties shall be stated in the bond.

(3) By executing an approved bond of a personal representative, the surety consents to the jurisdiction of the probate court which issued letters to the primary obligor in any proceedings pertaining to the fiduciary duties of the personal representative and naming the surety as a party. Notice of any proceeding shall be delivered to the surety or mailed to him by registered or certified mail at his address as listed with the court where the bond is filed and to his address as then known to the petitioner.

(4) On petition of a successor personal representative, any other personal representative of the same decedent, or any interested person, a proceeding in the court may be initiated against a surety for breach of the obligation of the bond of the personal representative.

(5) The bond of the personal representative is not void after the first recovery but may be proceeded against from time to time until the whole penalty is exhausted.

(b) No action or proceeding may be commenced against the surety on any matter as to which an action or proceeding against the primary obligor is barred by adjudication or limitation.

History:

[I.C., sec. 15-3-606, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-905 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-905
15-3-905 PENALTY CLAUSE FOR CONTEST.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-905. Penalty clause for contest. A provision in a will purporting to penalize any interested person for contesting the will or instituting other proceedings relating to the estate is unenforceable if probable cause exists for instituting proceedings.

History:

[I.C., sec. 15-3-905, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1007 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1007
15-3-1007 CERTIFICATE DISCHARGING LIENS SECURING FIDUCIARY PERFORMANCE.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1007. Certificate discharging liens securing fiduciary performance. After his appointment has terminated, the personal representative, his sureties, or any successor of either, upon the filing of a verified application showing, so far as is known by the applicant, that no action concerning the estate is pending in any court, is entitled to receive a certificate from the registrar that the personal representative appears to have fully administered the estate in question. The certificate evidences discharge of any lien on any property given to secure the obligation of the personal representative in lieu of bond or any surety, but does not preclude action against the personal representative or the surety.

History:

[I.C., sec. 15-3-1007, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-118 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-118
15-14-118 RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-118. RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT. This chapter modifies, limits or supersedes the electronic signatures in global and national commerce act, 15 U.S.C. 7001 et seq., but does not modify, limit or supersede section 101(c) of that act, 15 U.S.C. 7001(c), or authorize electronic delivery of any of the notices described in section 103(b) of that act, 15 U.S.C. 7003(b).

History:

[15-14-118, added 2016, ch. 263, sec. 1, p. 692.]
Idaho Code § 15-7-303 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-303
15-7-303 DUTY TO INFORM AND ACCOUNT TO BENEFICIARIES.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-303. Duty to inform and account to beneficiaries. The trustee shall keep the beneficiaries of the trust reasonably informed of the trust and its administration. In addition:

(a) Within thirty (30) days after his acceptance of the trust, the trustee shall inform in writing the current beneficiaries and if possible, one (1) or more persons who under section 15-1-403 of this code may represent beneficiaries with future interests, of the court in which the trust is registered and of his name and address.

(b) Upon reasonable request, the trustee shall provide the beneficiary with a copy of the terms of the trust which describe or affect his interest and with relevant information about the assets of the trust and the particulars relating to the administration.

(c) Upon reasonable request, a beneficiary is entitled to a statement of the accounts of the trust annually and on termination of the trust or change of the trustee.

History:

[I.C., sec. 15-7-303, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-117 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-117
15-5-117 DISCLOSURE OF BANKRUPTCY OR CRIMINAL HISTORY.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-117. DISCLOSURE OF BANKRUPTCY OR CRIMINAL HISTORY. [effective january 1, 2027] (1) Subject to the provisions of section 56-1004A, Idaho Code [chapter 27, title 56, Idaho Code], none of the following persons shall be appointed as a guardian of a respondent unless the court finds by clear and convincing evidence that such appointment is in the best interest of the respondent:

(a) A convicted felon; or

(b) A person whose residence is the respondent's proposed residence or who will be frequented by the respondent and is frequented by a convicted felon.

(2) No individual shall be appointed as guardian of an adult respondent unless all of the following first occurs:

(a) The proposed guardian has submitted to and paid for a criminal history and background check conducted pursuant to section 56-1004A(2) and (3), Idaho Code [chapter 27, title 56, Idaho Code];

(b) Pursuant to an order of the court so requiring, any individual who resides in the respondent's proposed residence has submitted, at the proposed guardian's expense, to a criminal history and background check conducted pursuant to section 56-1004A(2) and (3), Idaho Code [chapter 27, title 56, Idaho Code];

(c) The findings of such criminal history and background checks have been made available to the visitor, DD evaluation committee, guardian ad litem, and any other person entitled to the findings by the department of health and welfare; and

(d) The proposed guardian provided a report of his civil judgments and bankruptcies to the visitor, the guardian ad litem, and all others entitled to notice of the guardianship proceeding.

(3) A guardian or conservator that engages or anticipates engaging an agent the guardian or conservator knows has been convicted of a felony, a crime involving dishonesty, neglect, violence, or use of physical force, or other crime relevant to the functions the agent is being engaged to perform promptly shall disclose that knowledge to the court.

(4) If a conservator engages or anticipates engaging an agent to manage finances of the individual subject to conservatorship and knows the agent is or has been a debtor in a bankruptcy, insolvency, or receivership proceeding, the conservator promptly shall disclose that knowledge to the court.

History:

[15-5-117, added 2026, ch. 79, sec. 3, p. 334.]
Idaho Code § 15-1-305A — Idaho Code / Title 15 / Chapter 1 / Section 15-1-305A
15-1-305A RECORDING PERMITTED — EFFECT.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-305A. Recording permitted — Effect. Letters of personal representatives (foreign or domestic), a statement of informal probate, probated will, determination of heirship, order made in a testacy proceeding, or will otherwise admissible in evidence as provided in section 15-3-102 of this code; any deed, assignment, release or other instrument executed by an appointed personal representative of the decedent; an affidavit of a successor in interest to property of a decedent; and a decree in any testacy proceeding in another state, any of which affect title to real property, may be recorded in the office of the county recorder of the county in which the real property affected by any such letters, statement, determination, order, document or decree is located. From the time of filing the same for record, notice is imparted to all persons of the contents thereof.

History:

[I.C., sec. 15-1-305A, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-201 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-201
15-5-201 BASIS FOR APPOINTMENT OF GUARDIAN FOR MINOR.
Status: in_force

PART 2

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

15-5-201. Status of guardian of minor — General. [EFFECTIVE UNTIL JANUARY 1, 2027] A person becomes a guardian of a minor by acceptance of a testamentary appointment or upon appointment by the court. The guardianship status continues until terminated, without regard to the location from time to time of the guardian and minor ward.

15-5-201. BASIS FOR APPOINTMENT OF GUARDIAN FOR MINOR. [EFFECTIVE JANUARY 1, 2027] (1) Testamentary appointment of guardian of minor. A parent of a minor may appoint a guardian of an unmarried minor by will, subject to the right of the minor to object to the appointment. The termination of parental rights of a parent as to the minor shall also terminate the right of that parent to appoint a guardian for the minor. A testamentary appointment becomes effective upon the filing of the guardian's acceptance in the court in which the will is probated, if, at the decedent's death, no parent of the minor was alive who had a right to appoint a guardian for the minor. This state recognizes a testamentary appointment effected by the guardian's acceptance under a will probated in another state that is the testator's domicile. Written notice of acceptance of the appointment shall be given by the guardian to the minor and to the person having his custody, or if none, to the person having his care, or if none, to his nearest adult relation immediately upon acceptance of appointment. The parent may appoint by will one (1) or more alternate guardians, in order of priority. If a guardian appointed by will fails to accept guardianship within thirty (30) days after the will is probated, or files a notice of declination to accept appointment prior to the running of the thirty (30) day period, or is deceased, or ceases to act after acceptance, then the alternate guardian next in priority becomes the appointed guardian and may file a written notice of acceptance in the court in which the will is probated.

(2) Objection by minor twelve (12) years of age or older. A minor twelve (12) years of age or older may prevent an appointment of his testamentary guardian from becoming effective, or may cause a previously accepted appointment to terminate, by filing with the court in which the will is probated a written objection to the appointment before it is accepted or within thirty (30) days after notice of its acceptance. An objection may be withdrawn. In the event of such objection, the alternate guardian next in priority named in the will may accept appointment, and the minor shall have the same right of objection. An objection does not preclude appointment by the court in a proper proceeding by the testamentary nominee or any other suitable person.

(3) Testamentary appointment of guardian for incapacitated person or developmentally disabled person.

(a) The parent of an incapacitated person or developmentally disabled person may by will appoint a guardian of the incapacitated person or developmentally disabled person. A testamentary appointment by a parent becomes effective when, after having given seven (7) days' prior written notice of his intention to do so to the incapacitated person or developmentally disabled person and to the person having his care or to his nearest adult relative, the guardian files acceptance of appointment in the court in which the will is informally or formally probated, if prior thereto both parents are dead or the surviving parent is adjudged incapacitated. If both parents are dead, an effective appointment by the parent who died later has priority unless it is terminated by the denial of probate in formal proceedings.

(b) The spouse of a married incapacitated person or developmentally disabled person may by will appoint a guardian of the incapacitated person or developmentally disabled person. The appointment becomes effective when, after having given seven (7) days' prior written notice of his intention to do so to the incapacitated person or developmentally disabled person and to the person having his care or to his nearest adult relative, the guardian files acceptance of appointment in the court in which the will is informally or formally probated. An effective appointment by a spouse has priority over an appointment by a parent unless it is terminated by the denial of probate in formal proceedings.

(c) This state shall recognize a testamentary appointment effected by filing acceptance under a will probated at the testator's domicile in another state.

(d) Upon the filing with the court in which the will was probated of written objection to the appointment by the person for whom a testamentary appointment of guardian has been made, the appointment is terminated. An objection does not prevent appointment by the court in a proper proceeding of the testamentary nominee or any other suitable person upon an adjudication of incapacity in proceedings under the succeeding sections of this part.

(e) If the appointment by will is for a developmentally disabled person and there is an existing guardianship proceeding under chapter 4, title 66, Idaho Code, or under this chapter, in which the decedent was the sole guardian, the guardian appointed by will shall also give seven (7) days' written notice of his intention to file an acceptance of appointment to any then-serving guardian ad litem for the developmentally disabled person in such proceeding and to the department of health and welfare for the region in which the proceeding was brought.

(4) Court appointment of guardian of minor and conditions for appointment.

(a) 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 that the child's parents are unable to provide a stable home environment. As used in this subsection, "abandoned," "abused," and "neglected" shall have the same meaning as provided in section 16-1602, Idaho Code. 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 interest 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 subsection (1) of this section, whose appointment has not been prevented or nullified, as provided in subsection (2) of this section, 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.

(b) 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.

(c) 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.

History:

[15-5-201, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 4, p. 340.]
Idaho Code § 15-2-202 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-202
15-2-202 AUGMENTED ESTATE.
Status: in_force

PART 2.

SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE

15-2-202. Augmented estate. Whenever a married person domiciled in the state has made a transfer of quasi-community property to a person other than the surviving spouse without adequate consideration and without the consent of the surviving spouse, the surviving spouse may require the transferee to restore to the decedent's estate such property, if the transferee retains such property and, if not, its proceeds or, if none, its value at the time of transfer, if:

(a) The decedent retained, at the time of his death, the possession or enjoyment of or the right to income from the property; or

(b) The decedent retained, at the time of his death, a power, either alone or in conjunction with any other person, to revoke or to consume, invade or dispose of the principal for his own benefit; or

(c) The decedent held the property at the time of his death with another with the right of survivorship; or

(d) The decedent had transferred such property within two (2) years of his death to the extent that the aggregate transfers to any one (1) donee in either of the years exceeded ten thousand dollars ($10,000) or the amount of the annual exclusion for the federal gift tax set forth at 26 U.S.C. section 2503, whichever is greater.

History:

[15-2-202, added 1972, ch. 201, sec. 4, p. 510; am. 1999, ch. 303, sec. 1, p. 760.]
Idaho Code § 15-13-105 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-105
15-13-105 COOPERATION BETWEEN COURTS.
Status: in_force

PART 1

GENERAL PROVISIONS

15-13-105. COOPERATION BETWEEN COURTS. (1) In a guardianship or protective proceeding in this state, a court of this state may request the appropriate court of another state to do any of the following:

(a) Hold an evidentiary hearing;

(b) Order a person in that state to produce evidence or give testimony pursuant to procedures of that state;

(c) Order that an evaluation or assessment be made of the respondent;

(d) Order any appropriate investigation of a person involved in a proceeding;

(e) Forward to the court of this state a certified copy of the transcript or other record of a hearing pursuant to paragraph (a) of this subsection or any other proceeding, any evidence otherwise produced pursuant to paragraph (b) of this subsection, and any evaluation or assessment prepared in compliance with an order pursuant to paragraph (c) or (d) of this subsection;

(f) Issue any order necessary to assure the appearance in the proceeding of a person whose presence is necessary for the court to make a determination, including the respondent or the incapacitated or protected person;

(g) Issue an order authorizing the release of medical, financial, criminal, or other relevant information in that state, including protected health information as defined in 45 CFR 160.103, as amended.

(2) If a court of another state in which a guardianship or protective proceeding is pending requests assistance of the kind provided in subsection (1) of this section, a court of this state has jurisdiction for the limited purpose of granting the request or making reasonable efforts to comply with the request.

History:

[15-13-105, added 2011, ch. 36, sec. 1, p. 80.]
Idaho Code § 15-2-505 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-505
15-2-505 WHO MAY WITNESS.
Status: in_force

PART 5.

WILLS

15-2-505. Who may witness. (a) Any person eighteen (18) or more years of age generally competent to be a witness may act as a witness to a will.

(b) A will or any provision thereof is not invalid because the will is signed by an interested witness.

History:

[I.C., sec. 15-2-505, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487.]
Idaho Code § 15-7-701 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-701
15-7-701 DRY TRUSTS.
Status: in_force

PART 7.

DRY TRUSTS

15-7-701. Dry trusts. A trust shall be valid and enforceable even though it may not be funded at a given time, or from time to time, or does not have any res or corpus or otherwise contain any asset of any nature.

History:

[15-7-701, added 2006, ch. 161, sec. 2, p. 482.]
Idaho Code § 15-3-104 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-104
15-3-104 CLAIMS AGAINST DECEDENT — NECESSITY OF ADMINISTRATION.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-104. Claims against decedent — Necessity of administration. No proceeding to enforce a claim against the estate of a decedent or his successors may be revived or commenced before the appointment of a personal representative. After the appointment and until distribution, all proceedings and actions to enforce a claim against the estate are governed by the procedure prescribed by this chapter. After distribution a creditor whose claim has not been barred may recover from the distributees as provided in section 15-3-1004 of this code or from a former personal representative individually liable as provided in section 15-3-1005 of this code. This section has no application to a proceeding by a secured creditor of the decedent to enforce his right to his security except as to any deficiency judgment which might be sought therein.

History:

[I.C., sec. 15-3-104, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-104 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-104
15-14-104 USER DIRECTION FOR DISCLOSURE OF DIGITAL ASSETS.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-104. user DIRECTION FOR DISCLOSURE OF DIGITAL ASSETs. (1) A user may use an online tool to direct the custodian to disclose to the designated recipient or not to disclose some or all of the user's digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney or other record.

(2) If a user has not used an online tool to give direction under subsection (1) of this section or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney or other record, the disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.

(3) A user's direction under subsection (1) or (2) of this section overrides a contrary provision in a terms of service agreement that does not require the user to act affirmatively and distinctly from the user's assent to the terms of service.

History:

[15-14-104, added 2016, ch. 263, sec. 1, p. 687.]
Idaho Code § 15-8-101 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-101
15-8-101 TITLE — PURPOSE.
Status: in_force

PART 1.

PURPOSE, POWERS OF COURTS AND DEFINITIONS

15-8-101. Title — Purpose. (1) This chapter shall be known and may be cited as either the "Trust and Estate Dispute Resolution Act" or "TEDRA."

(2) The overall purpose of this chapter is to set forth generally applicable statutory provisions for the resolution of disputes and other matters involving trusts and estates in a single chapter under title 15, Idaho Code. The provisions of this chapter are intended to provide nonjudicial methods for the resolution of matters by agreement. This chapter also provides for judicial resolution of disputes if a nonjudicial resolution is not obtained that are alternatives to the other provisions for resolution of contested matters under other chapters of title 15, Idaho Code. The provisions of this chapter shall not supersede, but shall supplement, any otherwise applicable provisions and procedures contained in title 15, Idaho Code, or other Idaho law.

History:

[15-8-101, added 2005, ch. 122, sec. 1, p. 397.]
Idaho Code § 15-3-815 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-815
15-3-815 ADMINISTRATION IN MORE THAN ONE STATE — DUTY OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-815. Administration in more than one state — Duty of personal representative. (a) All assets of estates being administered in this state are subject to all claims, allowances and charges existing or established against the personal representative wherever appointed.

(b) If the estate either in this state or as a whole is insufficient to cover all family exemptions and allowances determined by the law of the decedent's domicile, prior charges and claims, after satisfaction of the exemptions, allowances and charges, each claimant whose claim has been allowed either in this state or elsewhere in administrations of which the personal representative is aware, is entitled to receive payment of an equal proportion of his claim. If a preference or security in regard to a claim is allowed in another jurisdiction but not in this state, the creditor so benefited is to receive dividends from local assets only upon the balance of his claim after deducting the amount of the benefit.

(c) In case the family exemptions and allowances, prior charges and claims of the entire estate exceed the total value of the portions of the estate being administered separately and this state is not the state of the decedent's last domicile, the claims allowed in this state shall be paid their proportion if local assets are adequate for the purpose, and the balance of local assets shall be transferred to the domiciliary personal representative. If local assets are not sufficient to pay all claims allowed in this state the amount to which they are entitled, local assets shall be marshalled so that each claim allowed in this state is paid its proportion as far as possible, after taking into account all dividends on claims allowed in this state from assets in other jurisdictions.

History:

[I.C., sec. 15-3-815, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-8-303 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-303
15-8-303 ENTRY OF AGREEMENT WITH COURT — EFFECT.
Status: in_force

PART 3.

NONJUDICIAL RESOLUTION

15-8-303. Entry of agreement with court — Effect. (1) Any party, or a party's legal representative, may file the written agreement or a memorandum summarizing the written agreement with the court having jurisdiction over the estate or trust. However, if a special representative is a party to the written agreement, the agreement or a memorandum of its terms may not be filed within thirty (30) days of the agreement's execution by all parties unless the written consent of the special representative is filed along with, or included within, the provision of such agreement or memorandum. The agreement or a memorandum of its terms may be filed after a special representative has commenced a proceeding under section 15-8-304, Idaho Code, only after the court has determined that the special representative has adequately represented and protected the parties represented. Failure to complete any action authorized or required under this subsection does not cause the written agreement to be ineffective and the agreement is nonetheless binding and conclusive on all persons interested in the estate or trust.

(2) On filing the agreement or memorandum, the agreement will be deemed approved by the court and is equivalent to a final court order binding on all persons interested in the estate or trust.

History:

[15-8-303, added 2005, ch. 122, sec. 1, p. 404.]
Idaho Code § 15-3-816 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-816
15-3-816 FINAL DISTRIBUTION TO DOMICILIARY REPRESENTATIVE.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-816. Final distribution to domiciliary representative. The estate of a non-resident decedent being administered by a personal representative appointed in this state shall, if there is a personal representative of the decedent's domicile willing to receive it, be distributed to the domiciliary personal representative for the benefit of the successors of the decedent unless (1) by virtue of the decedent's will, if any, and applicable choice of law rules, the successors are identified pursuant to the local law of this state without reference to the local law of the decedent's domicile; (2) the personal representative of this state, after reasonable inquiry, is unaware of the existence or identity of a domiciliary personal representative; or (3) the court orders otherwise in a proceeding for a closing order under section 15-3-1001 of this code or incident to the closing of a supervised administration. In other cases, distribution of the estate of a decedent shall be made in accordance with the other Parts of this chapter.

History:

[I.C., sec. 15-3-816, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-118 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-118
15-5-118 MULTIPLE NOMINATIONS.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-118. multiple nominations. [effective january 1, 2027] If a respondent or other person makes more than one (1) nomination of a guardian or conservator, the latest in time governs.

History:

[15-5-118, added 2026, ch. 79, sec. 3, p. 335.]
Idaho Code § 15-5-421 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-421
15-5-421 ADMINISTRATIVE POWERS OF CONSERVATOR NOT 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]

15-5-421. Recording of conservator's letters. [effective until January 1, 2027] Letters of conservatorship are evidence of transfer of all assets, or the part thereof specified in the letters, of a protected person to the conservator. An order terminating a conservatorship is evidence of transfer of all assets of the estate subjected to the conservatorship from the conservator to the protected person, or his successors. Letters of conservatorship and orders terminating conservatorship may be recorded in the office of the county recorder in any county in which property affected by such letters or orders is located and, from the time of filing the same for record, notice is imparted to all persons of the contents of such letters or orders.

15-5-421. ADMINISTRATIVE POWERS OF CONSERVATOR NOT REQUIRING COURT APPROVAL. [effective January 1, 2027] (1) Except as otherwise provided in section 15-5-414, Idaho Code, or qualified or limited in the court's order of appointment and stated in the letters of office, a conservator has all powers granted in this section and any additional power granted to a trustee by law of this state other than this chapter.

(2) A conservator, acting reasonably and consistent with the fiduciary duties of the conservator to accomplish the purpose of the conservatorship, without specific court authorization or confirmation, may with respect to the conservatorship estate:

(a) Collect, hold, and retain property, including property in which the conservator has a personal interest and real property in another state, until the conservator determines disposition of the property should be made;

(b) Receive additions to the conservatorship estate;

(c) Continue or participate in the operation of a business or other enterprise;

(d) Invest assets;

(e) Deposit funds or other property in a financial institution, including one operated by the conservator;

(f) Acquire or dispose of property, including real property in another state, for cash or on credit, at public or private sale, and manage, develop, improve, exchange, partition, change the character of, or abandon property;

(g) Make ordinary or extraordinary repairs or alterations in a building or other structure, demolish any improvement, or raze an existing or erect a new party wall or building;

(h) Subdivide or develop land, dedicate land to public use, make or obtain the vacation of a plat and adjust a boundary, adjust a difference in valuation of land, exchange or partition land by giving or receiving consideration, and dedicate an easement to public use without consideration;

(i) Enter for any purpose into a lease of property as lessor or lessee, with or without an option to purchase or renew, for a term within or extending beyond the term of the conservatorship;

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

(k) Grant an option involving disposition of property or accept or exercise an option for the acquisition of property;

(l) Vote a security, in person or by general or limited proxy;

(m) Pay a call, assessment, or other sum chargeable or accruing against or on account of a security;

(n) Sell or exercise a stock subscription or conversion right;

(o) Consent, directly or through a committee or agent, to the reorganization, consolidation, merger, dissolution, or liquidation of a corporation or other business enterprise;

(p) Hold a security in the name of a nominee or in other form without disclosure of the conservatorship so that title to the security may pass by delivery;

(q) Insure:

(i) The conservatorship estate, in whole or in part, against damage or loss in accordance with section 15-5-418(10), Idaho Code; and

(ii) The conservator against liability with respect to a third person;

(r) Borrow funds, with or without security, to be repaid from the conservatorship estate or otherwise;

(s) Advance funds for the protection of the conservatorship estate or the individual subject to conservatorship and for all expenses, losses, and liability sustained in the administration of the conservatorship estate or because of holding any property for which the conservator has a lien on the conservatorship estate;

(t) Pay or contest a claim, settle a claim by or against the conservatorship estate or the individual subject to conservatorship by compromise, arbitration, or otherwise, or release, in whole or in part, a claim belonging to the conservatorship estate to the extent the claim is uncollectible;

(u) Pay a tax, assessment, compensation for the conservator or any guardian, and other expense incurred in the collection, care, administration, and protection of the conservatorship estate;

(v) Pay a sum distributable to the individual subject to conservatorship or an individual who is in fact dependent on the individual subject to conservatorship by paying the sum to the distributee or for the use of the distributee:

(i) To the guardian for the distributee;

(ii) To the custodian of the distributee under the uniform transfers to minors act or custodial trustee under the uniform custodial trust act; or

(iii) If there is no guardian, custodian, or custodial trustee, to a relative or other person having physical custody of the distributee;

(w) Bring or defend an action, claim, or proceeding in any jurisdiction for the protection of the conservatorship estate or the conservator in the performance of the conservator's duties;

(x) Structure the finances of the individual subject to conservatorship to establish eligibility for a public benefit, including by making gifts consistent with the individual's preferences, values, and prior directions, if the conservator's action does not jeopardize the individual subject to conservatorship's welfare and otherwise is consistent with the conservator's duties; and

(y) Execute and deliver any instrument that will accomplish or facilitate the exercise of a power of the conservator.

History:

[15-5-421, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 12, p. 729; repealed and added 2026, ch. 79, sec. 6, p. 377.]
Idaho Code § 15-3-1313 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1313
15-3-1313 SEVERABILITY.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1313. Severability. If any provision of this part or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this part which can be given effect without the invalid provision or application, and to this end the provisions of this part are severable.

History:

[15-3-1313, added 2004, ch. 54, sec. 2, p. 253.]
Idaho Code § 15-15-106 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-106
15-15-106 OBLIGATION TO ACCEPT SUBSTITUTE DECISION-MAKING DOCUMENT.
Status: in_force

PART 1.

Provisions

15-15-106. OBLIGATION TO ACCEPT SUBSTITUTE DECISION-MAKING DOCUMENT. (1) Except as otherwise provided in subsection (2) of this section or by law of this state other than this act, including section 15-12-120(2)(b), Idaho Code, a person that is asked to accept a substitute decision-making document shall accept within a reasonable time a document that purportedly meets the validity requirements of section 15-15-103, Idaho Code. The person may not require an additional or different form of document for authority granted in the document presented.

(2) A person that is asked to accept a substitute decision-making document is not required to accept the document if:

(a) The person otherwise would not be required in the same circumstances to act if requested by the individual who executed the document;

(b) The person has actual knowledge of the termination of the decision maker's authority or the document;

(c) The person's request under section 15-15-105(2), Idaho Code, for the decision maker's assertion of fact, a translation or an opinion of counsel is refused;

(d) The person in good faith believes that the document is not valid or the decision maker does not have the authority to request a particular transaction or action; or

(e) The person makes, or has actual knowledge that another person has made, a report to the local office of adult protective services stating a belief that the individual for whom a decision will be made may be subject to abuse, neglect, exploitation or abandonment by the decision maker or a person acting for or with the decision maker.

(3) A person that in violation of the provisions of this section refuses to accept a substitute decision-making document is subject to:

(a) A court order mandating acceptance of the document; and

(b) Liability for reasonable attorney's fees and costs incurred in an action or proceeding that mandates acceptance of the document.

History:

[15-15-106, added 2015, ch. 115, sec. 1, p. 299.]
Idaho Code § 15-5-307 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-307
15-5-307 ATTENDANCE AND RIGHTS AT HEARING.
Status: in_force

PART 3

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

15-5-307. Removal or resignation of guardian — Termination of incapacity. [effective until January 1, 2027] (a) On petition of the ward or any person interested in his welfare, the court may remove a guardian and appoint a successor if in the best interests of the ward. On petition of the guardian, the court may accept his resignation and make any other order which may be appropriate.

(b) An order adjudicating incapacity may specify a minimum period, not exceeding one (1) year, during which no petition for an adjudication that the ward is no longer incapacitated may be filed without special leave. Subject to this restriction, the ward or any person interested in his welfare may petition for an order that he is no longer incapacitated, and for removal or resignation of the guardian. A request for this order may be made by informal letter to the court or judge and any person who knowingly interferes with transmission of this kind of request to the court or judge may be adjudged guilty of contempt of court.

(c) Before removing a guardian, accepting the resignation of a guardian, or ordering that a ward's incapacity has terminated, the court, following the same procedures to safeguard the rights of the ward as apply to a petition for appointment of a guardian, may send a visitor to the residence of the present guardian, and to the place where the ward resides or is detained, to observe conditions and report in writing to the court.

(d) Upon request, a jury may be summoned to hear factual issues as in other civil cases.

15-5-307. ATTENDANCE AND RIGHTS AT HEARING. [effective January 1, 2027] (1) Except as otherwise provided in subsection (2) of this section, a hearing under section 15-5-303, 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 15-5-303, 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; or

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

(3) The respondent may be assisted in a hearing under section 15-5-303, 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 15-5-303, Idaho Code.

(5) At a hearing held under section 15-5-303, Idaho Code, the respondent may:

(a) Present evidence and subpoena witnesses and documents;

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

(c) Otherwise participate in the hearing.

(6) Unless excused by the court for good cause, a proposed guardian shall attend a hearing under section 15-5-303, Idaho Code.

(7) A hearing under section 15-5-303, Idaho Code, shall be closed on request of the respondent and a showing of good cause.

(8) Any person may request to participate in a hearing under section 15-5-303, Idaho Code. The court may grant the request, with or without a hearing, on determining that the best interest of the respondent will be served. The court may impose appropriate conditions on the person's participation.

History:

[15-5-307, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 5, p. 351.]
Idaho Code § 15-3-911 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-911
15-3-911 PARTITION FOR PURPOSE OF DISTRIBUTION.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-911. Partition for purpose of distribution. When two (2) or more heirs or devisees are entitled to distribution of undivided interests in any real or personal property of the estate, the personal representative or one (1) or more of the heirs or devisees may petition the court prior to the formal or informal closing of the estate, to make partition. After notice to the interested heirs or devisees, the court shall partition the property in the same manner as provided by the law for civil actions of partition. The court may direct the personal representative to sell any property which cannot be partitioned without prejudice to the owners and which cannot conveniently be allotted to any one party.

History:

[I.C., sec. 15-3-911, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-106 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-106
15-13-106 TAKING TESTIMONY IN ANOTHER STATE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-13-106. TAKING TESTIMONY IN ANOTHER STATE. (1) In a guardianship or protective proceeding, in addition to other procedures that may be available, testimony of a witness who is located in another state may be offered by deposition or other means allowable in this state for testimony taken in another state. The court on its own motion may order that the testimony of a witness be taken in another state and may prescribe the manner in which and the terms upon which the testimony is to be taken.

(2) In a guardianship or protective proceeding, a court in this state may permit a witness located in another state to be deposed or to testify by telephone, audio-visual or other electronic means. A court of this state shall cooperate with the court of the other state in designating an appropriate location for the deposition or testimony.

(3) Documentary evidence transmitted from another state to a court of this state by technological means that do not produce an original writing may not be excluded from evidence on an objection based on the best evidence rule.

History:

[15-13-106, added 2011, ch. 36, sec. 1, p. 80.]
Idaho Code § 15-5-426 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-426
15-5-426 PROTECTION OF PERSON DEALING WITH 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]

15-5-426. Enlargement or limitation of powers of conservator. [effective until January 1, 2027] Subject to the restrictions in subsection (d) of section 15-5-408 of this Part, the court may confer on a conservator at the time of appointment or later, in addition to the powers conferred on him by sections 15-5-424 and 15-5-425 of this Part, any power which the court itself could exercise under subsection (b) and (c) of section 15-5-408 this Part. The court may, at the time of appointment or later, limit the powers of a conservator otherwise conferred by sections 15-5-424 and 15-5-425 of this Part, or previously conferred by the court, and may at any time relieve him of any limitation. If the court limits any power conferred on the conservator by section 15-5-424 or section 15-5-425 of this Part, the limitation shall be indorsed upon his letters of appointment.

15-5-426. PROTECTION OF PERSON DEALING WITH CONSERVATOR. [effective January 1, 2027] (1) A person that assists or deals with a conservator in good faith and for value in any transaction, other than a transaction requiring a court order under section 15-5-414, Idaho Code, is protected as though the conservator properly exercised any power in question. Knowledge by a person that the person is dealing with a conservator alone does not require the person to inquire into the existence of authority of the conservator or the propriety of the conservator's exercise of authority, but restrictions on authority stated in letters of office, or otherwise provided by law, are effective as to the person. A person that pays or delivers property to a conservator is not responsible for proper application of the property.

(2) Protection under subsection (1) of this section extends to a procedural irregularity or jurisdictional defect in the proceeding leading to the issuance of letters of office and does not substitute for protection for a person that assists or deals with a conservator provided by comparable provisions in law of this state other than this chapter relating to a commercial transaction or simplifying a transfer of securities by a fiduciary.

History:

[15-5-426, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 380.]
Idaho Code § 15-1-401 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-401
15-1-401 NOTICE — METHOD AND TIME OF GIVING.
Status: in_force

PART 4.

NOTICE, PARTIES AND REPRESENTATION IN ESTATE LITIGATION AND OTHER MATTERS

15-1-401. Notice — Method and time of giving. (a) If notice of a hearing on any petition is required and except for specific notice requirements as otherwise provided, the petitioner shall cause notice of the time and place of hearing of any petition to be given to any interested person or his attorney if he has appeared by attorney or requested that notice be sent to his attorney. Notice shall be given:

(1) by mailing a copy thereof at least fourteen (14) days before the time set for the hearing by certified, registered or ordinary first class mail addressed to the person being notified at the post office address given in his demand for notice, if any, or at his office or place of residence, if known;

(2) by delivering a copy thereof to the person being notified personally at least fourteen (14) days before the time set for the hearing; or

(3) if the address, or identity of any person is not known and cannot be ascertained with reasonable diligence, by publishing at least once a week for three (3) consecutive weeks, a copy thereof in a newspaper having general circulation in the county where the hearing is to be held, the last publication of which is to be at least ten (10) days before the time set for the hearing.

(b) The court for good cause shown may provide for a different method or time of giving notice for any hearing.

(c) Proof of the giving of notice shall be made by affidavit or in any other manner permitted by the court at or before the hearing and filed in the proceeding.

History:

[I.C., sec. 15-1-401, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 4, p. 319.]
Idaho Code § 15-3-914 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-914
15-3-914 DISPOSITION OF UNCLAIMED ASSETS.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-914. Disposition of unclaimed assets. If an heir, devisee, or claimant cannot be found, the personal representative shall distribute the share of the missing person to his trustee if one has been appointed or, if no trustee has been appointed, shall file the report of abandoned property required by and deliver the property in the manner set forth in chapter 5, title 14, Idaho Code.

History:

[15-3-914, added 1971, ch. 111, sec. 1, p. 233; am. 1980, ch. 281, sec. 4, p. 751; am. 1984, ch. 36, sec. 5, p. 63; am. 1992, ch. 21, sec. 8, p. 70; am. 2007, ch. 97, sec. 4, p. 282; am. 2012, ch. 215, sec. 4, p. 587; am. 2024, ch. 27, sec. 5, p. 217.]
Idaho Code § 15-4-303 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-303
15-4-303 SERVICE ON FOREIGN PERSONAL REPRESENTATIVE.
Status: in_force

PART 3.

JURISDICTION OVER FOREIGN REPRESENTATIVES

15-4-303. Service on foreign personal representative. (a) Service of process may be made upon the foreign personal representative by registered or certified mail, addressed to his last reasonably ascertainable address, requesting a return receipt signed by addressee only. Notice by ordinary first class mail is sufficient if registered or certified mail service to the addressee is unavailable. Service may be made upon a foreign personal representative in the manner in which service could have been made under other laws of this state on either the foreign personal representative or his decedent immediately prior to death.

(b) If service is made upon a foreign personal representative as provided in subsection (a) of this section, he shall be allowed at least thirty (30) days within which to appear or respond.

History:

[I.C., sec. 15-4-303, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1312 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1312
15-3-1312 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1312. 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:

[15-3-1312, added 2004, ch. 54, sec. 2, p. 253.]
Idaho Code § 15-3-812 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-812
15-3-812 EXECUTION AND LEVIES PROHIBITED.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-812. Execution and levies prohibited. No execution may issue upon nor may any levy be made against any property of the estate under any judgment against a decedent or a personal representative, but this section shall not be construed to prevent the enforcement of mortgages, pledges or liens upon real or personal property in an appropriate proceeding.

History:

[I.C., sec. 15-3-812, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-8-103 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-103
15-8-103 DEFINITIONS.
Status: in_force

PART 1.

PURPOSE, POWERS OF COURTS AND DEFINITIONS

15-8-103. Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise:

(1) "Matter" includes any issue, question or dispute involving:

(a) The determination of any class of creditors, devisees, legatees, heirs, next of kin, or other persons interested in an estate, trust, nonprobate asset, or with respect to any other asset or property interest passing at death;

(b) The direction of a personal representative or trustee to do or to abstain from doing any act in a fiduciary capacity;

(c) The determination of any question arising in the administration of an estate or trust, or with respect to any nonprobate asset, or with respect to any other asset or property interest passing at death, that may include, without limitation, questions relating to:

(i) The construction of wills, trusts, devolution agreements, and other writings;

(ii) A change of personal representative or trustee;

(iii) A change of the situs of a trust;

(iv) An accounting from a personal representative or trustee; or

(v) The determination of fees for a personal representative or trustee;

(d) The grant to a personal representative or trustee of any necessary or desirable power not otherwise granted in the governing instrument or given by law;

(e) The amendment, reformation, or conformation of a will or a trust instrument to comply with statutes and regulations of the United States internal revenue service in order to more efficiently allocate exemptions or to achieve qualification for deductions, elections, and other tax requirements including, but not limited to, the qualification of any gift thereunder for the benefit of a surviving spouse who is not a citizen of the United States for the estate tax marital deduction permitted by federal law, including the addition of mandatory governing instrument requirements for a qualified domestic trust under section 2056A of the Internal Revenue Code, the qualification of any gift thereunder as a qualified conservation easement as permitted by federal law, or the qualification of any gift for the charitable estate tax deduction permitted by federal law, including the addition of mandatory governing instrument requirements for a charitable remainder trust; and

(f) With respect to any nonprobate asset, or with respect to any other asset or property interest passing at death, including actual joint tenancy property, property subject to a devolution agreement, or assets subject to a pay on death or transfer on death designation:

(i) The ascertaining of any class of creditors or others for purposes of section 15-6-107, Idaho Code;

(ii) The ordering of a custodian of any of the decedent's records relating to a nonprobate asset to do or abstain from doing any particular act with respect to those records;

(iii) The determination of any question arising in the administration of a nonprobate asset under section 15-6-107, Idaho Code;

(iv) The determination of any questions relating to the abatement, rights of creditors, or other matter relating to the administration, settlement, or final disposition of a nonprobate asset under title 15, Idaho Code; and

(v) The resolution of any matter referencing this chapter, including a determination of any questions relating to the ownership or distribution of an individual retirement account on the death of the spouse of the account holder as contemplated by section 11-604A(6), Idaho Code;

(g) The resolution of any other matter that could affect the nonprobate asset.

(2) "Nonprobate assets" means assets that are covered by chapter 6, title 15, Idaho Code.

(3) "Party" or "parties" means each of the following persons who has an interest in the subject of the particular proceeding and whose name and address are known to, or are reasonably ascertainable by, the petitioner:

(a) The trustor if living;

(b) The trustee;

(c) The personal representative;

(d) An heir;

(e) A beneficiary, including devisees, legatees, and trust beneficiaries;

(f) The surviving spouse of a decedent with respect to his or her interest in the decedent's property;

(g) A guardian ad litem;

(h) A creditor;

(i) Any other person who has an interest in the subject of the particular proceeding;

(j) The attorney general if required under section 67-1401(5), Idaho Code;

(k) Any duly appointed and acting legal representative of a party such as a guardian, conservator, special representative, or attorney in fact;

(l) Where applicable, the virtual representative of any person described in this subsection (3), the giving of notice to whom would meet notice requirements as provided in section 15-8-204, Idaho Code; and

(m) The owner or the personal representative of the estate of the deceased owner of the nonprobate asset that is the subject of the particular proceeding, if the subject of the particular proceeding relates to the beneficiary's liability to a decedent's estate or creditors under section 15-6-107, Idaho Code.

(4) "Persons interested in the estate or trust" means the trustor, if living, all persons beneficially interested in the estate or trust, persons holding powers over the trust or estate assets, the attorney general in the case of any charitable trust where the attorney general would be a necessary party to judicial proceedings concerning the trust, and any personal representative or trustee of the estate or trust.

(5) "Representative" and other similar terms refer to a person who virtually represents another person under section 15-8-205, Idaho Code.

(6) "Trustee" means any acting and qualified trustee of the trust.

History:

[15-8-103, added 2005, ch. 122, sec. 1, p. 398; am. 2007, ch. 341, sec. 1, p. 1000.]
Idaho Code § 15-3-102 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-102
15-3-102 NECESSITY OF ORDER OF PROBATE FOR WILL.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-102. Necessity of order of probate for will. Except as provided in section 15-3-1201 of this code, to be effective to prove the transfer of any property or to nominate an executor, a will must be declared to be valid by an order of informal probate by the registrar, or an adjudication of probate by the court, except that a duly executed and unrevoked will which has not been probated may be admitted as evidence of a devise if (1) no court proceeding concerning the succession or administration of the estate has occurred, and (2) either the devisee or his successors and assigns possessed the property devised in accordance with the provisions of the will, or the property devised was not possessed or claimed by anyone by virtue of the decedent's title during the time period for testacy proceedings.

History:

[I.C., sec. 15-3-102, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-612 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-612
15-2-612 ADEMPTION BY SATISFACTION.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-612. Ademption by satisfaction. Property which a testator gave in his lifetime to a person is treated as a satisfaction of a devise to that person in whole or in part, only if the will provides for deduction of the lifetime gift, or the testator declares in a contemporaneous writing that the gift is to be deducted from the devise or is in satisfaction of the devise, or the devisee acknowledges in writing that the gift is in satisfaction. For purpose of partial satisfaction, property given during lifetime is valued as of the time the devisee came into possession or enjoyment of the property or as of the time of death of the testator, whichever occurs first.

History:

[I.C., sec. 15-2-612, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-402 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-402
15-12-402 RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT.
Status: in_force

PART 4.

MISCELLANEOUS PROVISIONS

15-12-402. Relation to electronic signatures in global and national commerce act. This chapter modifies, limits and supersedes the federal electronic signatures in global and national commerce act, 15 U.S.C. section 7001 et seq., but does not modify, limit or supersede section 101(c) of that act, 15 U.S.C. section 7001(c), or authorize electronic delivery of any of the notices described in section 103(b) of that act, 15 U.S.C. section 7003(b).

History:

[15-12-402, added 2008, ch. 186, sec. 2, p. 585.]
Idaho Code § 15-5-427 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-427
15-5-427 DEATH OF INDIVIDUAL SUBJECT TO CONSERVATORSHIP.
Status: in_force

PART 4

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

15-5-427. Preservation of estate plan. [effective until January 1, 2027] In investing the estate, and in selecting assets of the estate for distribution under subsections (a) and (b) of section 15-5-425 of this Part, in utilizing powers of revocation or withdrawal available for the support of the protected person, and exercisable by the conservator or the court, the conservator and the court should take into account and preserve insofar as possible any known estate plan of the protected person, including his will, any revocable trust of which he is settlor, and any contract, transfer or joint ownership arrangement with provisions for payment or transfer of benefits or interests at his death to another or others which he may have originated. The conservator may examine the will of the protected person.

15-5-427. DEATH OF INDIVIDUAL SUBJECT TO CONSERVATORSHIP. [effective January 1, 2027] (1) If an individual subject to conservatorship dies, the conservator shall deliver to the court for safekeeping any will of the individual subject to conservatorship in the conservator's possession and inform the personal representative named in the will if feasible, or if not feasible, a beneficiary named in the will, of the delivery.

(2) If forty (40) days after the death of an individual subject to conservatorship no personal representative has been appointed and no application or petition for appointment is before the court, the conservator may apply to exercise the powers and duties of a personal representative to administer and distribute the decedent's estate. The conservator shall give notice to a person nominated as personal representative by a will of the decedent of which the conservator is aware. The court may grant the application if there is no objection and endorse the letters of office to note that the individual formerly subject to conservatorship is deceased and the conservator has acquired the powers and duties of a personal representative.

(3) Issuance of an order under this section has the effect of an order of appointment of a personal representative under section 15-3-307, Idaho Code, and parts 6 through 10 of chapter 3, title 15, Idaho Code.

(4) Upon the death of an individual subject to conservatorship, the conservator shall conclude the administration of the conservatorship estate as provided in section 15-5-431, Idaho Code.

History:

[15-5-427, added 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 21, p. 510; repealed and added 2026, ch. 79, sec. 6, p. 380.]
Idaho Code § 15-8-211 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-211
15-8-211 EXECUTION ON JUDGMENTS.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-211. Execution on judgments. Judgment on the issues, as well as for costs, may be entered and enforced by execution or otherwise by the court as in civil actions.

History:

[15-8-211, added 2005, ch. 122, sec. 1, p. 403.]
Idaho Code § 15-4-201 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-201
15-4-201 PAYMENT OF DEBT AND DELIVERY OF PROPERTY TO DOMICILIARY FOREIGN PERSONAL REPRESENTATIVE WITHOUT LOCAL ADMINISTRATION.
Status: in_force

PART 2.

POWERS OF FOREIGN PERSONAL REPRESENTATIVES

15-4-201. Payment of debt and delivery of property to domiciliary foreign personal representative without local administration. At any time after the expiration of sixty (60) days from the death of a nonresident decedent, any person indebted to the estate of the nonresident decedent or having possession or control of personal property, or of an instrument evidencing a debt, obligation, stock or chose in action belonging to the estate of the nonresident decedent may pay the debt, deliver the personal property, or the instrument evidencing the debt, obligation, stock or chose in action, to the domiciliary foreign personal representative of the nonresident decedent upon being presented with proof of his appointment and an affidavit made by or on behalf of the representative stating:

(a) The date of the death of the nonresident decedent;

(b) That no local administration, or application or petition therefor, is pending in this state;

(c) That the domiciliary foreign personal representative is entitled to payment or delivery.

History:

[I.C., sec. 15-4-201, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-404 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-404
15-3-404 FORMAL TESTACY PROCEEDINGS — WRITTEN OBJECTIONS TO PROBATE.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-404. Formal testacy proceedings — Written objections to probate. Any party to a formal proceeding who opposes the probate of a will for any reason shall state in his pleadings his objections to probate of the will.

History:

[I.C., sec. 15-3-404, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-718 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-718
15-3-718 POWERS OF SURVIVING PERSONAL REPRESENTATIVE.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-718. Powers of surviving personal representative. Unless the terms of the will otherwise provide, every power exercisable by personal corepresentatives may be exercised by the one (1) or more remaining after the appointment of one (1) or more is terminated, and if one (1) of two (2) or more nominated as coexecutors is not appointed, those appointed may exercise all the powers incident to the office.

History:

[I.C., sec. 15-3-718, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-503 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-503
15-13-503 [RESERVED.]
Status: in_force

PART 5

MISCELLANEOUS PROVISIONS

15-13-503. [reserved.]

History:

[15-13-503, added 2011, ch. 36, sec. 1, p. 86.]
Idaho Code § 15-3-301 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-301
15-3-301 INFORMAL PROBATE OR APPOINTMENT PROCEEDINGS — APPLICATION — CONTENTS.
Status: in_force

PART 3.

INFORMAL PROBATE AND APPOINTMENT PROCEEDINGS

15-3-301. Informal probate or appointment proceedings — Application — Contents. Applications for informal probate, informal statement of intestacy where the estate is community and there is a surviving spouse, or informal appointment shall be directed to the registrar, and verified by the applicant to be accurate and complete to the best of his knowledge and belief as to the following information:

(a) Every application for informal probate of a will, informal statement of intestacy where the estate is community and there is a surviving spouse, or for informal appointment of a personal representative, other than a special, ancillary or successor representative, shall contain the following:

(1) A statement of the interest of the applicant;

(2) The name, and date of death of the decedent, his age, and the county and state of his domicile at the time of death, and the names and addresses of the spouse, children, heirs and devisees and the ages of any who are minors so far as known or ascertainable with reasonable diligence by the applicant;

(3) If the decedent was not domiciled in the state at the time of his death, a statement showing venue;

(4) A statement identifying and indicating the address of any personal representative of the decedent appointed in this state or elsewhere whose appointment has not been terminated;

(5) A statement indicating whether the applicant has received a demand for notice, or is aware of any demand for notice of any probate or appointment proceeding concerning the decedent that may have been filed in this state or elsewhere;

(6) If the application is for an informal statement of intestacy of a community estate where there is a surviving spouse, an affidavit of the surviving spouse or someone acting on behalf of the surviving spouse that there is no will, that the decedent's estate consists solely of community property of the decedent and surviving spouse, that he or she is the surviving spouse, and a request for a statement that there is no will, that all assets are community and that the surviving spouse is the sole heir;

(7) That the time limit for informal probate or appointment as provided in this article has not expired either because three (3) years or less have passed since the decedent's death, or, if more than three (3) years from death have passed, that circumstances as described by section 15-3-108 of this code authorizing tardy probate appointment have occurred.

(b) An application for informal probate of a will shall state the following in addition to the statements required by subsection (a) of this section:

(1) That the original of the decedent's last will is in the possession of the court, or accompanies the application, or that a certified copy of a will probated in another jurisdiction accompanies the application;

(2) That the applicant, to the best of his knowledge, believes the will to have been validly executed;

(3) That after the exercise of reasonable diligence, the applicant is unaware of any instrument revoking the will, and that the applicant believes that the instrument which is the subject of the application is the decedent's last will.

(c) An application for informal appointment of a personal representative to administer an estate under a will shall describe the will by date of execution and state the time and place of probate or the pending application or petition for probate. The application for appointment shall adopt the statements in the application or petition for probate and state the name, address and priority for appointment of the person whose appointment is sought.

(d) An application for informal appointment of an administrator in intestacy shall state in addition to the statements required by subsection (a) of this section:

(1) That after the exercise of reasonable diligence, the applicant is unaware of any unrevoked testamentary instrument relating to property having a situs in this state under section 15-1-301 of this code, or, a statement why any such instrument of which he may be aware is not being probated;

(2) The priority of the person whose appointment is sought and the names of any other persons having a prior or equal right to the appointment under section 15-3-203 of this code.

(e) An application for appointment of a personal representative to succeed a personal representative appointed under a different testacy status shall refer to the order in the most recent testacy proceeding, state the name and address of the person whose appointment is sought and of the person whose appointment will be terminated if the application is granted, and describe the priority of the applicant.

(f) An application for appointment of a personal representative to succeed a personal representative who has tendered a resignation as provided in subsection (c) of section 15-3-610 of this code, or whose appointment has been terminated by death or removal, shall adopt the statements in the application or petition which led to the appointment of the person being succeeded except as specifically changed or corrected, state the name and address of the person who seeks appointment as successor, and describe the priority of the applicant.

(g) By verifying an application for informal probate, or informal appointment, the applicant submits personally to the jurisdiction of the court in any proceeding for relief from fraud relating to the application, or for perjury, that may be instituted against him.

(h) Any statement entered upon an application for informal statement of intestacy where the estate is community and there is a surviving spouse shall contain a statement of heirship setting out the heirs of the decedent and shall have the same effect as entry of a statement of informal probate of a will and be subject to the limitation periods set out in section 15-3-108, Idaho Code, notwithstanding the exception provided in that section for determining heirs of an intestate.

History:

[I.C., sec. 15-3-301, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1978, ch. 350, sec. 10, p. 919; am. 1995, ch. 166, sec. 1, p. 648.]
Idaho Code § 15-2-511 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-511
15-2-511 TESTAMENTARY ADDITIONS TO TRUSTS.
Status: in_force

PART 5.

WILLS

15-2-511. Testamentary additions to trusts.

(1) (a) A will may validly devise property to the trustee of a trust established or to be established:

(i) During the testator's lifetime by the testator or by the testator and some other person or by some other person, including a funded or unfunded life insurance trust, although the trustor has reserved any or all rights of ownership of the insurance contracts; or

(ii) At the testator's death by the testator's devise to the trustee if the trust is identified in the testator's will and its terms are set forth in a written instrument, other than a will, executed before, concurrently with, or after the execution of the testator's will or in another individual's will if that other individual has predeceased the testator, regardless of the existence, size, or character of the corpus of the trust.

(b) The devise is not invalid because the trust is amendable or revocable, or because the trust was amended after the execution of the will or the testator's death.

(2) Unless the testator's will provides otherwise, property devised to a trust described in subsection (1) of this section is not held under a testamentary trust of the testator but it becomes a part of the trust to which it is devised and must be administered and disposed of in accordance with the provisions of the governing instrument setting forth the terms of the trust, including any amendments thereto made before or after the testator's death.

(3) Unless the testator's will provides otherwise a revocation or termination of the trust before the testator's death causes the devise to lapse.

History:

[15-2-511, as added by 1971, ch. 111, sec. 1, p. 233; am. 1999, ch. 304, sec. 1, p. 761; am. 2006, ch. 161, sec. 1, p. 481.]
Idaho Code § 15-5-435 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-435
15-5-435 GUARDIAN AD LITEM — RIGHTS AND POWERS.
Status: in_force

PART 4

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

15-5-435. 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 15-5-434, 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 protected person, and to have all of the rights of the protected person, 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 conservator's attorney, if any, of all hearings, staff hearings or meetings, investigations, depositions, and significant changes of circumstances of the protected person.

(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 protected person necessary for the proceeding for which the guardian ad litem has been appointed.

History:

[15-5-435, added 2005, ch. 49, sec. 4, p. 184; am. 2015, ch. 246, sec. 2, p. 1042.]
Idaho Code § 15-7-204 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-204
15-7-204 COURT — CONCURRENT JURISDICTION OF LITIGATION INVOLVING TRUSTS AND THIRD PARTIES.
Status: in_force

PART 2.

JURISDICTION OF COURT CONCERNING TRUSTS

15-7-204. Court — Concurrent jurisdiction of litigation involving trusts and third parties. The court of the place in which the trust is registered has concurrent jurisdiction with other courts of this state of actions and proceedings to determine the existence or nonexistence of trusts created other than by will, of actions by or against creditors or debtors of trusts, and of other actions and proceedings involving trustees and third parties. Venue is determined by the rules generally applicable to civil action.

History:

[I.C., sec. 15-7-204, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-123 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-123
15-12-123 REMEDIES UNDER OTHER LAW.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-123. Remedies under other law. The remedies under this chapter are not exclusive and do not abrogate any right or remedy under the law of this state.

History:

[15-12-123, added 2008, ch. 186, sec. 2, p. 568.]
Idaho Code § 15-2-902 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-902
15-2-902 DUTY OF CUSTODIAN OF WILL — LIABILITY.
Status: in_force

PART 9.

CUSTODY AND DEPOSIT OF WILLS

15-2-902. Duty of custodian of will — Liability. After the death of the testator, any person having custody of a will of the testator shall deliver it with reasonable promptness to a person able to secure its probate and if none is known, to an appropriate court. Any person who willfully fails to deliver a will is liable to any person aggrieved for the damages which may be sustained by the failure. Any person who willfully refuses or fails to deliver a will after being ordered by the court in a proceeding brought for the purpose of compelling delivery is subject to penalty for contempt of court.

History:

[I.C., sec. 15-2-902, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-603 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-603
15-2-603 RULES OF CONSTRUCTION AND INTENTION.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-603. Rules of construction and intention. The intention of a testator as expressed in his will controls the legal effect of his dispositions. The rules of construction expressed in the succeeding sections of this Part apply unless a contrary intention is indicated by the will.

History:

[I.C., sec. 15-2-603, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-903 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-903
15-3-903 RIGHT OF RETAINER.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-903. Right of retainer. The amount of a non-contingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.

History:

[I.C., sec. 15-3-903, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-8-206 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-206
15-8-206 SPECIAL NOTICE.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-206. Special notice. Nothing in this chapter eliminates the requirement to give notice to a person who has filed a demand for notice pursuant to section 15-3-204, Idaho Code.

History:

[15-8-206, added 2005, ch. 122, sec. 1, p. 402.]
Idaho Code § 15-3-706 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-706
15-3-706 DUTY OF PERSONAL REPRESENTATIVE — INVENTORY AND APPRAISEMENT.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-706. Duty of personal representative — Inventory and appraisement. Within three (3) months after his appointment, a personal representative, except for a special administrator or a successor to another representative who has previously discharged this duty, shall prepare an inventory of property owned by the decedent at the time of his death, listing it with reasonable detail, and indicating as to each listed item, its fair market value as of the date of the decedent's death, and the type and amount of any encumbrance that may exist with reference to any item.

The personal representative shall send a copy of the inventory to interested persons who request it, and he may file the original of the inventory with the court.

History:

[15-3-706, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1973, ch. 167, sec. 10, p. 319; am. 2004, ch. 55, sec. 2, p. 257.]
Idaho Code § 15-3-1310 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1310
15-3-1310 RIGHT OF REIMBURSEMENT.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1310. Right of reimbursement. (a) A person required under section 15-3-1309, Idaho Code, to pay an estate tax greater than the amount due from the person under section 15-3-1303 or 15-3-1304, Idaho Code, has a right to reimbursement from another person to the extent that the other person has not paid the tax required by section 15-3-1303 or 15-3-1304, Idaho Code, and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under section 15-3-1309(b), Idaho Code.

(b) A fiduciary may enforce the right of reimbursement under subsection (a) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.

History:

[15-3-1310, added 2004, ch. 54, sec. 2, p. 252.]
Idaho Code § 15-5-420 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-420
15-5-420 INVENTORY — RECORDS.
Status: in_force

PART 4

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

15-5-420. Conservators — Title by appointment. [effective until January 1, 2027] (a) The appointment of a conservator vests in him title as trustee to all property of the protected person, presently held or thereafter acquired, including title to any property theretofore held for the protected person by custodians or attorneys in fact, or to the part thereof specified in the order. An order specifying that only a part of the property of the protected person vests in the conservator creates a limited conservatorship.

(b) The appointment of a conservator is not a transfer or alienation within the meaning of general provisions of any federal or state statute or regulation, insurance policy, pension plan, contract, will or trust instrument, imposing restrictions upon or penalties for transfer or alienation by the protected person of his rights or interest, but this section does not restrict the ability of persons to make specific provision by contract or dispositive instrument relating to a conservator.

(c) Until termination of his appointment, a conservator has the same power over the title to property of the protected person's estate that an absolute owner would have, provided however, that such power is held in trust for the benefit of the protected person. This power may be exercised without notice, hearing, or order of the court.

15-5-420. inventory — records. [effective January 1, 2027] (1) Not later than ninety (90) days after appointment, a conservator shall prepare and file with the appointing court a detailed inventory of the conservatorship estate, together with an oath or affirmation that the inventory is believed to be complete and accurate as far as information permits.

(2) A conservator shall give notice of the filing of an inventory to the individual subject to conservatorship, any person entitled to notice under section 15-5-411(5), Idaho Code, or a subsequent order, and any other person as the court determines. The notice shall be given not later than seven (7) days after the filing.

(3) A conservator shall keep records of the administration of the conservatorship estate and make them available for examination upon reasonable request of the individual subject to conservatorship, a guardian for the individual subject to conservatorship, or any other person as the conservator or the court determines.

History:

[15-5-420, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 11, p. 729; am. 2005, ch. 48, sec. 1, p. 180; repealed and added 2026, ch. 79, sec. 6, p. 376.]
Idaho Code § 15-3-711 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-711
15-3-711 POWERS OF PERSONAL REPRESENTATIVES — IN GENERAL.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-711. Powers of personal representatives — In general. Until termination of his appointment a personal representative has the same power over the title to property of the estate that an absolute owner would have, in trust however, for the benefit of the creditors and others interested in the estate. This power may be exercised without notice, hearing, or order of court.

History:

[I.C., sec. 15-3-711, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-101 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-101
15-6-101 DEFINITIONS.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-101. Definitions. In this Part, unless the context otherwise requires:

(1) "Account" means a contract of deposit of funds between a depositor and a financial institution, and includes a checking account, savings account, certificate of deposit, share account and other like arrangement;

(2) "Beneficiary" means a person named in a trust account as one for whom a party to the account is named as trustee;

(3) "Financial institution" means any organization authorized to do business under state or federal laws relating to financial institutions, including, without limitation, banks and trust companies, savings banks, building and loan associations, savings and loan companies or associations, and credit unions;

(4) "Joint account" means an account payable on request to one (1) or more of two (2) or more parties whether or not mention is made of any right of survivorship;

(5) A "multiple-party account" is any of the following types of account:

(a) a joint account;

(b) a P.O.D. account; or

(c) a trust account. It does not include accounts established for deposit of funds of a partnership, joint venture, or other association for business purposes, or accounts controlled by one (1) or more persons as the duly authorized agent or trustee for a corporation, unincorporated association, charitable or civic organization or a regular fiduciary or trust account where the relationship is established other than by deposit agreement;

(6) "Net contribution" of a party to a joint account as of any given time is the sum of all deposits thereto made by or for him, less all withdrawals made by or for him which have not been paid to or applied to the use of any other party, plus a pro rata share of any interest or dividends included in the current balance. The term includes, in addition, any proceeds of deposit life insurance added to the account by reason of the death of the party whose net contribution is in question;

(7) "Party" means a person who, by the terms of the account, has a present right, subject to request, to payment from a multiple-party account. A P.O.D. payee or beneficiary of a trust account is a party only after the account becomes payable to him by reason of his surviving the original payee or trustee. Unless the context otherwise requires, it includes a guardian, conservator, personal representative, or assignee, including an attaching creditor, of a party. It also includes a person identified as a trustee of an account for another whether or not a beneficiary is named, but it does not include any named beneficiary unless he has a present right of withdrawal;

(8) "Payment" of sums on deposit includes withdrawal, payment on check or other directive of a party, and any pledge of sums on deposit by a party and any set-off, or reduction or other disposition of all or part of an account pursuant to a pledge;

(9) "Proof of death" includes a death certificate or record or report which is prima facie proof of death under section 15-1-107 of this code;

(10) "P.O.D. account" means an account payable on request to one (1) person during his lifetime and on his death to one (1) or more P.O.D. payees, or to one (1) or more persons during their lifetimes and on the death of all of them to one (1) or more P.O.D. payees;

(11) "P.O.D. payee" means a person designated on a P.O.D. account as one to whom the account is payable on request after the death of one (1) or more persons;

(12) "Request" means a proper request for withdrawal, or a check or order for payment, which complies with all conditions of the account, including special requirements concerning necessary signatures and regulations of the financial institutions; but if the financial institution conditions withdrawal or payment on advance notice, for purposes of this part the request for withdrawal or payment is treated as immediately effective and a notice of intent to withdraw is treated as a request for withdrawal;

(13) "Sums on deposit" means the balance payable on a multiple-party account including interest, dividends, and in addition any deposit life insurance proceeds added to the account by reason of the death of a party;

(14) "Trust account" means an account in the name of one (1) or more parties as trustee for one (1) or more beneficiaries where the relationship is established by the form of the account and the deposit agreement with the financial institution and there is no subject of the trust other than the sums on deposit in the account; it is not essential that payment to the beneficiary be mentioned in the deposit agreement. A trust account does not include a regular trust account under a testamentary trust or a trust agreement which has significance apart from the account, or a fiduciary account arising from a fiduciary relation such as attorney-client;

(15) "Withdrawal" includes payment to a third person pursuant to check or other directive of a party.

History:

[I.C., sec. 15-6-101, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-208 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-208
15-5-208 EMERGENCY GUARDIAN FOR MINOR.
Status: in_force

PART 2

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

15-5-208. Consent to service by acceptance of appointment — Notice. [effective until January 1, 2027] By accepting a testamentary or court appointment as guardian, a guardian submits personally to the jurisdiction of the court in any proceeding relating to the guardianship that may be instituted by any interested person. Notice of any proceeding shall be delivered to the guardian, or mailed to him by ordinary mail at his address as listed in the court records and to his address as then known to the petitioner.

15-5-208. EMERGENCY GUARDIAN FOR MINOR. [effective January 1, 2027] (1) On its own, or on petition by a person interested in a minor's welfare, the court may appoint an emergency guardian for the minor if the court finds:

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

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

(2) The duration of authority of an emergency guardian for a minor 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) Except as otherwise provided in subsection (4) of this section, reasonable notice of the date, time, and place of a hearing on a petition for appointment of an emergency guardian for a minor shall be given to:

(a) The minor, if the minor is twelve (12) years of age or older;

(b) Any attorney appointed under section 15-5-204, Idaho Code;

(c) Each parent of the minor;

(d) Any person, other than a parent, having care or custody of the minor; and

(e) Any other person as the court determines.

(4) The court may appoint an emergency guardian for a minor without notice under subsection (3) of this section and without a hearing only if the court finds from an affidavit or testimony that the minor's 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 notice to an unrepresented minor or the attorney for a represented minor, notice of the appointment shall be given not later than forty-eight (48) hours after the appointment to the individuals listed in subsection (3) of this section. Not later than seven (7) days after the appointment, the court shall hold a hearing on the appropriateness of the appointment.

(5) Appointment of an emergency guardian under this section, with or without notice, is not a determination that a basis exists for appointment of a guardian under section 15-5-201, 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:

[15-5-208, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 4, p. 346.]
Idaho Code § 15-3-611 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-611
15-3-611 TERMINATION OF APPOINTMENT BY REMOVAL — CAUSE — PROCEDURE.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-611. Termination of appointment by removal — Cause — Procedure. (a) A person interested in the estate may petition for removal of a personal representative for cause at any time. Upon filing of the petition, the court shall fix a time and place for hearing. Notice shall be given by the petitioner to the personal representative, and to other persons as the court may order. Except as otherwise ordered as provided in section 15-3-607 of this Part, after receipt of notice of removal proceedings, the personal representative shall not act except to account, to correct maladministration or preserve the estate. If removal is ordered, the court also shall direct by order the disposition of the assets remaining in the name of, or under the control of, the personal representative being removed.

(b) Cause for removal exists when removal would be in the best interests of the estate, or if it is shown that a personal representative or the person seeking his appointment intentionally misrepresented material facts in the proceedings leading to his appointment, or that the personal representative has disregarded an order of the court, has become incapable of discharging the duties of his office, or has mismanaged the estate or failed to perform any duty pertaining to the office. Unless the decedent's will directs otherwise, a personal representative appointed at the decedent's domicile, incident to securing appointment of himself or his nominee as ancillary personal representative, may obtain removal of another who was appointed personal representative in this state to administer local assets.

History:

[I.C., sec. 15-3-611, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-501 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-501
15-3-501 SUPERVISED ADMINISTRATION — NATURE OF PROCEEDING.
Status: in_force

PART 5.

SUPERVISED ADMINISTRATION

15-3-501. Supervised administration — Nature of proceeding. Supervised administration is a single in rem proceeding to secure complete administration and settlement of a decedent's estate under the continuing authority of the court which extends until entry of an order approving distribution of the estate and discharging the personal representative or other order terminating the proceeding. A supervised personal representative is responsible to the court, as well as to the interested parties, and is subject to directions concerning the estate made by the court on its own motion or on the motion of any interested party. Except as otherwise provided in this Part, or as otherwise ordered by the court, a supervised personal representative has the same duties and powers as a personal representative who is not supervised.

History:

[I.C., sec. 15-3-501, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-206 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-206
15-5-206 ORDER OF APPOINTMENT — PRIORITY OF NOMINEE — LIMITED GUARDIANSHIP FOR MINOR.
Status: in_force

PART 2

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

15-5-206. Court appointment of guardian of minor — Qualifications — Priority of minor's nominee. [effective until January 1, 2027] The court may appoint as guardian any person whose appointment would be in the best interests of the minor. The court shall appoint a person nominated by the minor, if the minor is fourteen (14) years of age or older, unless the court finds the appointment contrary to the best interests of the minor.

15-5-206. ORDER OF APPOINTMENT — PRIORITY OF NOMINEE — LIMITED GUARDIANSHIP FOR MINOR. [effective January 1, 2027] (1) After a hearing under section 15-5-203, Idaho Code, the court may appoint a guardian for a minor, if appointment is proper under section 15-5-201, Idaho Code, dismiss the proceeding, or take other appropriate action consistent with this chapter or law of this state other than this chapter.

(2) In appointing a guardian under subsection (1) of this section, the following rules apply:

(a) The court shall appoint a person nominated as guardian by a parent of the minor in a will or other record as provided in section 15-5-201(1), Idaho Code, unless the court finds the appointment is contrary to the best interest of the minor.

(b) If multiple parents have nominated different persons to serve as guardian, the court shall appoint the nominee whose appointment is in the best interest of the minor, unless the court finds that appointment of none of the nominees is in the best interest of the minor.

(c) If a guardian is not appointed under paragraph (a) or (b) of this subsection, the court shall appoint the person nominated by the minor if the minor is twelve (12) years of age or older unless the court finds that appointment is contrary to the best interest of the minor. In that case, the court shall appoint as guardian a person whose appointment is in the best interest of the minor.

(3) In the interest of maintaining or encouraging involvement by a minor's parent in the minor's life, developing self-reliance of the minor, or for other good cause, the court, at the time of appointment of a guardian for the minor or later, on its own or on motion of the minor or other interested person, may create a limited guardianship by limiting the powers otherwise granted by this part to the guardian. Following the same procedure, the court may grant additional powers or withdraw powers previously granted.

(4) The court, as part of an order appointing a guardian for a minor, shall state rights retained by any parent of the minor that may include contact or visitation with the minor, decision-making regarding the minor's health care, education, or other matter, or access to a record regarding the minor.

(5) An order granting a guardianship for a minor shall state that each parent of the minor is entitled to notice that:

(a) The guardian has delegated custody of the minor subject to guardianship;

(b) The court has modified or limited the powers of the guardian; or

(c) The court has removed the guardian.

(6) An order granting a guardianship for a minor shall identify any person in addition to a parent of the minor who is entitled to notice of the events listed in subsection (5) of this section.

History:

[15-5-206, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 4, p. 345.]
Idaho Code § 15-2-103 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-103
15-2-103 SHARE OF HEIRS OTHER THAN SURVIVING SPOUSE.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-103. Share of heirs other than surviving spouse. The part of the intestate estate not passing to the surviving spouse under section 15-2-102 of this part, or the entire intestate estate if there is no surviving spouse, passes as follows:

(a) To the issue of the decedent; if they are all of the same degree of kinship to the decedent they take equally, but if of unequal degree, then those of more remote degree take by representation;

(b) If there is no surviving issue, to his parent or parents equally;

(c) If there is no surviving issue or parent, to the issue of the parents or either of them by representation;

(d) If there is no surviving issue, parent or issue of a parent, but the decedent is survived by one (1) or more grandparents or issue of grandparents, half of the estate passes to the paternal grandparents if both survive, or to the surviving paternal grandparent, or to the issue of the paternal grandparents if both are deceased, the issue taking equally if they are all of the same degree of kinship to the decedent, but if of unequal degree those of more remote degree take by representation; and the other half passes to the maternal relatives in the same manner; but if there be no surviving grandparent or issue of grandparents on either the paternal or the maternal side, the entire estate passes to the relatives on the other side in the same manner as the half.

History:

[I.C., sec. 15-2-103, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 5, p. 319.]
Idaho Code § 15-5-425 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-425
15-5-425 TRANSACTION INVOLVING CONFLICT OF INTEREST.
Status: in_force

PART 4

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

15-5-425. Distributive duties and powers of conservator. [effective until January 1, 2027] (a) A conservator may expend or distribute income or principal of the estate without court authorization or confirmation for the support, education, care or benefit of the protected person and his dependents in accordance with the following principles:

(1) The conservator is to consider recommendations relating to the appropriate standard of support, education and benefit for the protected person made by a parent or guardian, if any. He may not be surcharged for sums paid to persons or organizations actually furnishing support, education or care to the protected person pursuant to the recommendations of a parent or guardian of the protected person, unless he knows that the parent or guardian is deriving personal financial benefit therefrom, including relief from any personal duty of support, or unless the recommendations are clearly not in the best interests of the protected person.

(2) The conservator is to expend or distribute sums reasonably necessary for the support, education, care or benefit of the protected person with due regard to (A) the size of the estate, the probable duration of the conservatorship and the likelihood that the protected person, at some future time, may be fully able to manage his affairs and the estate which has been conserved for him; (B) the accustomed standard of living of the protected person and members of his household; (C) other funds or sources used for the support of the protected person.

(3) The conservator may expend funds of the estate for the support of persons legally dependent on the protected person and others who are members of the protected person's household who are unable to support themselves, and who are in need of support.

(4) Funds expended under this subsection may be paid by the conservator to any person, including the protected person to reimburse for expenditures which the conservator might have made, or in advance for services to be rendered to the protected person when it is reasonable to expect that they will be performed and where advance payments are customary or reasonably necessary under the circumstances.

(5) A conservator, in discharging the responsibilities conferred by court order and this part, shall implement the principles described in section 15-5-408(a) of this code.

(b) If the estate is ample to provide for the purposes implicit in the distributions authorized by the preceding subsections, a conservator for a protected person other than a minor has power to make gifts to charity and other objects as the protected person might have been expected to make, in amounts which do not exceed in total for any year twenty percent (20%) of the income from the estate.

(c) When a minor who has not been adjudged disabled under subsection (b) of section 15-5-401 of this part attains his majority, his conservator, after meeting all prior claims and expenses of administration, shall pay over and distribute all funds and properties to the former protected person as soon as possible.

(d) When the conservator is satisfied that a protected person's disability (other than minority) has ceased, the conservator, after meeting all prior claims and expenses of administration, shall pay over and distribute all funds and properties to the former protected person as soon as possible.

(e) If a protected person dies, the conservator shall deliver to the court for safekeeping any will of the deceased protected person which may have come into his possession, inform the executor or a beneficiary named therein that he has done so, and retain the estate for delivery to a duly appointed personal representative of the decedent or other persons entitled thereto. If after forty (40) days from the death of the protected person no other person has been appointed personal representative and no application or petition for appointment is before the court, the conservator may apply to exercise the powers and duties of a personal representative so that he may proceed to administer and distribute the decedent's estate without additional or further appointment. Upon application for an order granting the powers of a personal representative to a conservator, after notice to any person demanding notice under section 15-3-204 of this code and to any person nominated executor in any will of which the applicant is aware, the court may order the conferral of the power upon determining that there is no objection, and indorse the letters of the conservator to note that the formerly protected person is deceased and that the conservator has acquired all of the powers and duties of a personal representative. The making and entry of an order under this section shall have the effect of an order of appointment of a personal representative as provided in section 15-3-308 and parts 6 through 10 of chapter 3 except that the estate in the name of the conservator, after administration, may be distributed to the decedent's successors without prior re-transfer to the conservator as personal representative.

(f) During the period between the death of a protected person and the appointment of a personal representative for the protected person's estate, or the conferral of the powers of a personal representative upon the conservator as provided in this section, the person acting as conservator at the time of the deceased protected person's death shall have the duties and powers of a temporary conservator as set forth in section 15-5-407A, Idaho Code, and the powers set forth in section 54-1142(1), Idaho Code.

15-5-425. TRANSACTION INVOLVING CONFLICT OF INTEREST. [effective January 1, 2027] A transaction involving a conservatorship estate that is affected by a substantial conflict between the conservator's fiduciary duties and personal interests is voidable unless the transaction is authorized by court order after notice to persons entitled to notice under section 15-5-411(5), Idaho Code, or a subsequent order. A transaction affected by a substantial conflict includes a sale, encumbrance, or other transaction involving the conservatorship estate entered into by the conservator, an individual with whom the conservator resides, the spouse, descendant, sibling, agent, or attorney of the conservator, or a corporation or other enterprise in which the conservator has a substantial beneficial interest.

History:

[15-5-425, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 13, p. 730; am. 2006, ch. 181, sec. 3, p. 562; am. 2025, ch. 137, sec. 3, p. 703; repealed and added 2026, ch. 79, sec. 6, p. 379.]
Idaho Code § 15-12-113 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-113
15-12-113 AGENT'S ACCEPTANCE.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-113. Agent's acceptance. Except as otherwise provided in the power of attorney, a person accepts appointment as an agent under a power of attorney by exercising authority or performing duties as an agent or by any other assertion or conduct indicating acceptance.

History:

[15-12-113, added 2008, ch. 186, sec. 2, p. 564.]
Idaho Code § 15-3-810 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-810
15-3-810 CLAIMS NOT DUE AND CONTINGENT OR UNLIQUIDATED CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-810. Claims not due and contingent or unliquidated claims. (a) If a claim which will become due at a future time or a contingent or unliquidated claim becomes due or certain before the distribution of the estate, and if the claim has been allowed or established by a proceeding, it is paid in the same manner as presently due and absolute claims of the same class.

(b) In other cases the personal representative or, on petition of the personal representative or the claimant in a special proceeding for the purpose, the court may provide for payment as follows:

(1) if the claimant consents, he may be paid the present or agreed value of the claim, taking any uncertainty into account;

(2) arrangement for future payment, or possible payment, on the happening of the contingency or on liquidation may be made by creating a trust, giving a mortgage, obtaining a bond or security from a distributee, or otherwise.

History:

[I.C., sec. 15-3-810, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-424 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-424
15-5-424 ATTEMPTED TRANSFER OF PROPERTY BY INDIVIDUAL SUBJECT TO CONSERVATORSHIP.
Status: in_force

PART 4

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

15-5-424. Powers of conservator in administration. [effective until January 1, 2027] (1) A conservator has all of the powers conferred herein and any additional powers conferred by law on trustees in this state. In addition, a conservator of the estate of an unmarried minor under the age of eighteen (18) years, as to whom no one has parental rights, has the duties and powers of a guardian of a minor described in section 15-5-209 of this code until the minor attains the age of eighteen (18) years or marries, but the parental rights so conferred on a conservator do not preclude appointment of a guardian as provided by part 2 of this chapter.

(2) A conservator has power without court authorization or confirmation, to invest and reinvest funds of the estate as would a trustee.

(3) A conservator, acting reasonably in efforts to accomplish the purpose for which he was appointed, may act without court authorization or confirmation to:

(a) Collect, hold and retain assets of the estate including land in another state, until, in his judgment, disposition of the assets should be made, and the assets may be retained even though they include an asset in which he is personally interested;

(b) Receive additions to the estate;

(c) Continue or participate in the operation of any business or other enterprise;

(d) Acquire an undivided interest in an estate asset in which the conservator, in any fiduciary capacity, holds an undivided interest;

(e) Invest and reinvest estate assets in accordance with subsection (2) of this section;

(f) Deposit estate funds in a bank including a bank operated by the conservator;

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

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

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

(j) 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 term of the conservatorship;

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

(l) Grant an option involving disposition of an estate asset, to take an option for the acquisition of any asset;

(m) Vote a security, in person or by general or limited proxy;

(n) Pay calls, assessments and any other sums chargeable or accruing against or on account of securities;

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

(p) Hold a security in the name of a nominee or in other form without disclosure of the conservatorship so that title to the security may pass by delivery, but the conservator is liable for any act of the nominee in connection with the stock so held;

(q) Insure the assets of the estate against damage or loss, and the conservator against liability with respect to third persons;

(r) Borrow money to be repaid from estate assets or otherwise; to advance money for the protection of the estate or the protected person, and for all expenses, losses and liability sustained in the administration of the estate or because of the holding or ownership of any estate assets and the conservator has a lien on the estate as against the protected person for advances so made;

(s) Pay or contest any claim; to settle a claim by or against the estate or the protected person by compromise, arbitration or otherwise; and to release, in whole or in part, any claim belonging to the estate to the extent that the claim is uncollectible;

(t) Pay taxes, assessments, compensation of the conservator and other expenses incurred in the collection, care, administration and protection of the estate;

(u) Allocate items of income or expense to either estate income or principal, as provided by law, including creation of reserves out of income for depreciation, obsolescence or amortization, or for depletion in mineral or timber properties;

(v) Pay any sum distributable to a protected person or his dependent without liability to the conservator, by paying the sum to the distributee or by paying the sum for the use of the distributee either to his guardian or, if none, to a relative or other person with custody of his person;

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

(x) Prosecute or defend actions, claims or proceedings in any jurisdiction for the protection of estate assets and of the conservator in the performance of his duties;

(y) Execute and deliver all instruments which will accomplish or facilitate the exercise of the powers vested in the conservator; and

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

15-5-424. ATTEMPTED TRANSFER OF PROPERTY BY INDIVIDUAL SUBJECT TO CONSERVATORSHIP. [effective January 1, 2027] (1) The interest of an individual subject to conservatorship in property included in the conservatorship estate is not transferable or assignable by the individual subject to conservatorship and is not subject to levy, garnishment, or similar process for claims against the individual subject to conservatorship unless allowed under section 15-5-428, Idaho Code.

(2) If an individual subject to conservatorship enters into a contract after having the right to enter the contract removed by the court, the contract is void against the individual subject to conservatorship and the individual subject to conservatorship's property but is enforceable against the person that contracted with the individual subject to conservatorship.

(3) A person other than the conservator that deals with an individual subject to conservatorship with respect to property included in the conservatorship estate is entitled to protection provided by law of this state other than this chapter.

History:

[15-5-424, added 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 15, p. 319; am. 2011, ch. 69, sec. 2, p. 146; repealed and added 2026, ch. 79, sec. 6, p. 379.]
Idaho Code § 15-2-405 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-405
15-2-405 SOURCE — DETERMINATION — DOCUMENTATION — MISCELLANEOUS PROVISIONS.
Status: in_force

PART 4.

EXEMPT PROPERTY AND ALLOWANCES

15-2-405. Source — Determination — Documentation — Miscellaneous provisions. If the estate is otherwise sufficient, property specifically devised, including the provisions pursuant to section 15-2-513, Idaho Code, may not be used to satisfy rights to the homestead allowance or exempt property. Subject to this restriction, the surviving spouse, the guardians of the minor children, or children who are adults may select property of the estate as homestead allowance or exempt property. The personal representative may make these selections if the surviving spouse, the children or the guardians of the minor children are unable or fail to do so within a reasonable time or if there is no guardian of a minor child. The personal representative may execute an instrument to establish the homestead allowance or exempt property. The personal representative or any interested person aggrieved by any selection, determination, payment, proposed payment, or failure to act under this section may petition the court for appropriate relief. Despite any language to the contrary in this chapter, the homestead allowance and exempt property are not mandatory or automatic, but rather must be applied for by the surviving spouse and/or children, as appropriate, as set forth in this title. Even though the allowance and the right to apply for exempt property are not claims against estates, the manner of and time period for applying for the allowance or the exempt property shall be the same as set forth in sections 15-3-801, 15-3-803 and 15-3-804, Idaho Code; provided however, that the personal representative shall not be required to give actual notice to a surviving spouse or a minor or disabled child of the right to apply for the homestead allowance or the exempt property, and provided further that any notice actually given by the personal representative does not need to make any additional or special reference to an application by the surviving spouse or minor or disabled or adult children also being barred if not submitted within the time period set forth in the notice. Also, the personal representative shall not be liable to the surviving spouse, minor or disabled or adult child, any creditor, or any other successor to the estate in the same manner as provided in section 15-3-801(c), Idaho Code, as a result of giving or failing to give notice. The homestead allowance and exempt property may not be enforced or applied for on behalf of a surviving spouse or a minor or adult child of the decedent by a creditor of the surviving spouse or a minor or disabled or adult child of the decedent, or by any person or entity claiming by, through, or because of the surviving spouse or minor or disabled or adult child of the decedent. Despite any language to the contrary in other sections of this chapter, the homestead allowance and exempt property do not take precedence over reasonable administrative costs and expenses of the estate of the decedent.

History:

[(15-2-405) 15-2-404, as added by 1971, ch. 111, sec. 1, p. 233; am. and redesig. 2001, ch. 294, sec. 6, p. 1042; am. 2004, ch. 123, sec. 4, p. 414; am. 2008, ch. 182, sec. 5, p. 550.]
Idaho Code § 15-6-402 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-402
15-6-402 TERMINATION OF COMMUNITY PROPERTY WITH RIGHT OF SURVIVORSHIP IN REAL PROPERTY.
Status: in_force

PART 4.

COMMUNITY PROPERTY RIGHT OF SURVIVORSHIP

15-6-402. Termination of community property with right of survivorship in real property. (1) In the case of real property owned by a husband and wife as community property with right of survivorship pursuant to section 15-6-401, Idaho Code, the right of survivorship is extinguished on the recordation in the office of the recorder of the county or counties where the real property is located an affidavit entitled "affidavit terminating right of survivorship" executed by either spouse under oath which sets forth:

(a) A stated intent by the spouse to terminate the survivorship right;

(b) A description in the instrument by which the right of survivorship was created, including the date the instrument was recorded and the county recorder's book and page or instrument reference number; and

(c) The legal description of the real property affected by the affidavit.

The recordation shall not extinguish the community interest of either spouse.

(2) Divorce, or annulment of the marriage of, the husband and wife, unless otherwise ordered by the court in which the divorce is granted, severs the interests of the former spouses in property held by them at the time of the divorce or annulment as community property with the right of survivorship and transforms the interests of the former spouses into tenancies in common. A severance under this section does not affect any third party interest in property acquired for value and in good faith reliance on an apparent title by survivorship in the survivor of the former spouses unless a writing declaring the severance has been noted, registered, filed or recorded in records appropriate to the kind and location of the property that a person relied upon as evidence of ownership in the ordinary course of transactions involving that property.

History:

[15-6-402, added 2008, ch. 175, sec. 1, p. 478.]
Idaho Code § 15-6-104 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-104
15-6-104 RIGHT OF SURVIVORSHIP.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-104. Right of survivorship. (a) Sums remaining on deposit at the death of a party to a joint account belong to the surviving party or parties as against the estate of the decedent if an intent to give the account can be shown by the surviving party or parties. If there are two (2) or more surviving parties, their respective ownerships during lifetime shall be in proportion to their previous ownership interests under section 15-6-103 of this Part augmented by an equal share for each survivor of any interest the decedent may have owned in the account immediately before his death; and the right of survivorship continues between the surviving parties.

(b) If the account is a P.O.D. account, on death of the original payee or of the survivor of two (2) or more original payees, any sums remaining on deposit belong to the P.O.D. payee or payees if surviving, or to the survivor of them if one (1) or more die before the original payee; if two (2) or more P.O.D. payees survive, there is no right of survivorship in event of death of a P.O.D. payee thereafter unless the terms of the account or deposit agreement expressly provide for survivorship between them.

(c) If the account is a trust account, on death of the trustee or the survivor of two (2) or more trustees, any sums remaining on deposit belong to the person or persons named as beneficiaries, if surviving, or to the survivor of them if one (1) or more die before the trustee, unless there is clear and convincing evidence of a contrary intent; if two (2) or more beneficiaries survive, there is no right of survivorship in event of death of any beneficiary thereafter unless the terms of the account or deposit agreement expressly provide for survivorship between them.

(d) In other cases, the death of any party to a multiple-party account has no effect on beneficial ownership of the account other than to transfer the rights of the decedent as part of his estate.

(e) A right of survivorship arising from the express terms of the account or under this section, if an intent to give can be shown, a beneficiary designation in a trust account, or a P.O.D. payee designation, cannot be changed by will.

History:

[I.C., sec. 15-6-104, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487; am. 1972, ch. 201, sec. 25, p. 510.]
Idaho Code § 15-2-602 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-602
15-2-602 CHOICE OF LAW AS TO MEANING AND EFFECT OF WILLS.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-602. Choice of law as to meaning and effect of wills. The meaning and legal effect of a disposition in a will shall be determined by the local law of a particular state selected by the testator in his instrument unless the application of that law is contrary to the provisions relating to the elective share described in 15-2-201 through 15-2-209, the provisions relating to the exempt property and allowances described in 15-2-401 through 15-2-405 or any other public policy of this state otherwise applicable to the disposition.

History:

[I.C., sec. 15-2-602, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 6, p. 510; am. 2001, ch. 294, sec. 7, p. 1042.]
Idaho Code § 15-12-119 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-119
15-12-119 ACCEPTANCE OF AND RELIANCE UPON AN ACKNOWLEDGED POWER OF ATTORNEY.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-119. Acceptance of and reliance upon an acknowledged power of attorney. (1) For purposes of this section and section 15-12-120, Idaho Code, "acknowledged" means purportedly verified before a notary public or other individual authorized to take acknowledgments.

(2) A person that in good faith accepts an acknowledged power of attorney without actual knowledge that the signature is not genuine may rely upon the presumption under section 15-12-105, Idaho Code, that the signature is genuine.

(3) A person that in good faith accepts an acknowledged power of attorney without actual knowledge that the power of attorney is void, invalid or terminated, that the purported agent's authority is void, invalid or terminated, or that the agent is exceeding or improperly exercising the agent's authority may rely upon the power of attorney as if the power of attorney were genuine, valid and still in effect, the agent's authority were genuine, valid and still in effect, and the agent had not exceeded and had properly exercised the authority.

(4) A person that is asked to accept an acknowledged power of attorney may request, and rely upon, without further investigation:

(a) An agent's certification under penalty of perjury of any factual matter concerning the principal, the agent or the power of attorney;

(b) An English translation of the power of attorney if the power of attorney contains, in whole or in part, language other than English; and

(c) An opinion of counsel as to any matter of law concerning the power of attorney if the person making the request provides in a writing or other record the reason for the request.

(5) An English translation or an opinion of counsel requested under this section must be provided at the principal's expense unless the request is made more than seven (7) business days after the power of attorney is presented for acceptance.

(6) For purposes of this section and section 15-12-120, Idaho Code, a person that conducts activities through employees is without actual knowledge of a fact relating to a power of attorney, a principal or an agent if the employee conducting the transaction involving the power of attorney is without actual knowledge of the fact.

History:

[15-12-119, added 2008, ch. 186, sec. 2, p. 566.]
Idaho Code § 15-2-204 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-204
15-2-204 RIGHT OF ELECTION PERSONAL.
Status: in_force

PART 2.

SUCCESSION OF QUASI-COMMUNITY PROPERTY — ELECTIVE SHARE OF SURVIVING SPOUSE

15-2-204. Right of election personal. The right of election of the surviving spouse may be exercised only during his lifetime by him. In the case of a protected person, the right of election may be exercised only by order of the court in which protective proceedings as to his property are pending, after finding that exercise is necessary to provide adequate support for the protected person during his probable life expectancy.

History:

[I.C., sec. 15-2-204, as added by 1972, ch. 201, sec. 4, p. 510.]
Idaho Code § 15-5-212 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-212
15-5-212 RESIGNATION, REMOVAL, MODIFICATION OR TERMINATION PROCEEDINGS.
Status: in_force

PART 2

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

15-5-212. Resignation, removal, modification or termination proceedings. [effective until January 1, 2027] (1) Any person interested in the welfare of a ward, or the ward if fourteen (14) or more years of age, may petition for removal of a guardian, or for modification or termination of the guardianship, on the ground that such removal, modification or termination would be in the best interest of the ward. A guardian may petition for permission to resign. A petition for removal or for permission to resign may, but need not, include a request for appointment of a successor guardian.

(2) After notice and hearing on a petition for removal or for permission to resign, the court may terminate the guardianship and make any further order that may be appropriate.

(3) If, at any time in the proceeding, the court determines that the interests of the ward are, or may be, inadequately represented, it may appoint an attorney to represent the minor, giving consideration to the preference of the minor if the minor is fourteen (14) or more years of age.

History:

[15-5-212, added 1971, ch. 111, sec. 1, p. 233; am. 2016, ch. 148, sec. 2, p. 416.]
Idaho Code § 15-3-106 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-106
15-3-106 CIVIL LITIGATION — NOTICE.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-106. Civil litigation — Notice. Subject to general rules concerning the proper location of civil litigation and jurisdiction of persons, the court may herein determine any other controversy concerning a succession or to which an estate, through a personal representative, may be a party. Persons notified are bound though less than all interested persons may have been given notice.

History:

[I.C., sec. 15-3-106, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-401 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-401
15-2-401 APPLICABLE LAW.
Status: in_force

PART 4.

EXEMPT PROPERTY AND ALLOWANCES

15-2-401. Applicable law. This part applies to the estate of a decedent who dies domiciled in this state. Rights to the homestead allowance and to exempt property for a decedent who dies not domiciled in this state are governed by the law of the decedent's domicile at death.

History:

[15-2-401, added 2001, ch. 294, sec. 2, p. 1040; am. 2008, ch. 182, sec. 1, p. 549.]
Idaho Code § 15-5-111 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-111
15-5-111 JUDICIAL APPOINTMENT OF SUCCESSOR GUARDIAN OR SUCCESSOR CONSERVATOR.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-111. JUDICIAL APPOINTMENT OF SUCCESSOR GUARDIAN OR SUCCESSOR CONSERVATOR. [effective january 1, 2027] (1) The court at any time may appoint a successor guardian or successor conservator.

(2) A person entitled under section 15-5-202 or 15-5-302, Idaho Code, to petition the court to appoint a guardian may petition the court to appoint a successor guardian. A person entitled under section 15-5-402, Idaho Code, to petition the court to appoint a conservator may petition the court to appoint a successor conservator.

(3) A successor guardian or successor conservator has the predecessor's powers unless otherwise provided by the court.

History:

[15-5-111, added 2026, ch. 79, sec. 3, p. 333.]
Idaho Code § 15-2-607 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-607
15-2-607 CHANGE IN SECURITIES — ACCESSIONS — NONADEMPTION.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-607. Change in securities — Accessions — Nonademption. (a) If the testator intended a specific devise of certain securities rather than the equivalent value thereof, the specific devisee is entitled only to:

(1) as much of the devised securities as is a part of the estate at the time of the testator's death;

(2) any additional or other securities of the same entity owned by the testator by reason of action initiated by the entity excluding any acquired by exercise of purchase options;

(3) securities of another entity owned by the testator as a result of a merger, consolidation, reorganization or other similar action initiated by the entity; and

(4) any additional securities of the entity owned by the testator as a result of a plan of reinvestment if it is a regulated investment company.

(b) Distributions prior to death with respect to a specifically devised security not provided for in subsection (a) of this section are not part of the specific devise.

History:

[I.C., sec. 15-2-607, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-304 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-304
15-5-304 APPOINTMENT AND ROLE OF DD EVALUATION COMMITTEE AND VISITOR.
Status: in_force

PART 3

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

15-5-304. Findings — Order of appointment. [effective until January 1, 2027] (a) The court shall exercise the authority conferred in this part so as to encourage the development of maximum self-reliance and independence of the incapacitated person and make appointive and other orders only to the extent necessitated by the incapacitated person's actual mental and adaptive limitations or other conditions warranting the procedure.

(b) The court may appoint a guardian as requested if it is satisfied that the person for whom a guardian is sought is incapacitated and that the appointment is necessary or desirable as a means of providing continuing care and supervision of the incapacitated person. The court, on appropriate findings, may:

(1) Treat the petition as one for a protective order under section 15-5-401, Idaho Code, and proceed accordingly;

(2) Enter any other appropriate order; or

(3) Dismiss the proceedings.

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

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

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

(2) The parents of an incapacitated person shall have preference over all other persons for appointment as co-guardians, unless the court finds that the parents are unwilling to serve as co-guardians, or are not capable of adequately serving the best interests of the incapacitated person.

(3) 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.

(d) The court may, at the time of appointment or later, on its own motion or on appropriate petition or motion of the incapacitated person or other interested person, limit the powers of a guardian otherwise conferred by this section and thereby create a limited guardianship. Any limitations on the statutory power of a guardian of an incapacitated person shall be endorsed on the guardian's letters, or in the case of a guardian by testamentary appointment, shall be reflected in letters that shall be issued at the time any limitation is imposed. Following the same procedure, a limitation may be removed and appropriate letters issued.

15-5-304. APPOINTMENT AND ROLE OF DD evaluation committee AND VISITOR. [effective January 1, 2027] (1) Upon receipt of a petition under section 15-5-302, Idaho Code, for appointment of a guardian for an adult with a developmental disability, the court shall appoint a DD evaluation committee to conduct an evaluation and submit a report in accordance with Idaho supreme court rules.

(2) Upon receipt of a petition under section 15-5-302, Idaho Code, for appointment of a guardian for an adult without a developmental disability, the court shall appoint a visitor to conduct an evaluation and submit a report in accordance with Idaho supreme court rules.

History:

[15-5-304, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 4, p. 724; am. 2017, ch. 261, sec. 3, p. 646; repealed and added 2026, ch. 79, sec. 5, p. 350.]
Idaho Code § 15-5-409 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-409
15-5-409 CONFIDENTIALITY OF RECORDS.
Status: in_force

PART 4

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

15-5-409. Protective arrangements and single transactions authorized. [effective until January 1, 2027] (a) If it is established in a proper proceeding that a basis exists as described in section 15-5-401 of this Part for affecting the property and affairs of a person the court, without appointing a conservator, may authorize, direct or ratify any transaction necessary or desirable to achieve any security, service, or care arrangement meeting the foreseeable needs of the protected person. Protective arrangements include, but are not limited to, payment, delivery, deposit or retention of funds or property, sale, mortgage, lease or other transfer of property, entry into an annuity contract, a contract for life care, a deposit contract, a contract for training and education, or addition to or establishment of a suitable trust.

(b) When it has been established in a proper proceeding that a basis exists as described in section 15-5-401 of this Part for affecting the property and affairs of a person the court, without appointing a conservator, may authorize, direct or ratify any contract, trust or other transaction relating to the protected person's financial affairs or involving his estate if the court determines that the transaction is in the best interests of the protected person.

(c) Before approving a protective arrangement or other transaction under this section, the court shall consider the interests of creditors and dependents of the protected person and, in view of his disability, whether the protected person needs the continuing protection of a conservator. The court may appoint a special conservator to assist in the accomplishment of any protective arrangement or other transaction authorized under this section who shall have the authority conferred by the order and serve until discharged by order after report to the court of all matters done pursuant to the order of appointment.

(d) If it is established in a proper proceeding that a basis exists as described in section 15-5-401 of this Part for affecting property and affairs of a person, the court may in its discretion, without appointing a conservator, order the establishment or continuation of a special needs trust as provided in chapter 14, title 68, Idaho Code.

15-5-409. confidentiality of records. [effective January 1, 2027] The confidentiality of records in a proceeding for a conservatorship shall be maintained in accordance with Idaho supreme court rules.

History:

[15-5-409, added 1971, ch. 111, sec. 1, p. 233; am. 1995, ch. 214, sec. 2, p. 745; repealed and added 2026, ch. 79, sec. 6, p. 369.]
Idaho Code § 15-7-502 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-502
15-7-502 SPENDTHRIFT TRUSTS.
Status: in_force

PART 5.

TRUST PROTECTOR

15-7-502. Spendthrift trusts. (1) A settlor may provide in the terms of the trust that the interest of a beneficiary in the income or in the principal or in both may not be voluntarily or involuntarily transferred before payment or delivery of the interest to the beneficiary by the trustee.

(2) A declaration in a trust instrument that the interest of a beneficiary shall be held subject to a "spendthrift trust" is sufficient to restrain voluntary or involuntary alienation of the interest by a beneficiary to the maximum extent permitted under this section.

(3) Validity of a restraint on transfer in a trust document shall not require specific reference to or identical verbiage set forth in subsection (1) or (2) of this section.

(4) If a person is both a settlor and beneficiary of the same trust, a provision restraining the voluntary or involuntary transfer of the settlor's beneficial interest in such trust does not prevent the settlor's creditors from satisfying claims from the settlor's interest in the trust estate that relates to the portion of the trust that was contributed by the settlor. For the purposes of this subsection, however, a settlor shall not be considered to be a beneficiary of an irrevocable trust created by the settlor and taxed for federal income tax purposes pursuant to the grantor trust rules of the Internal Revenue Code, sections 671 through 679, inclusive, if the settlor's only beneficial interest in such trust consists of the right to receive a distribution from such trust in an amount equal to or less than the amount of the federal and state income tax liability incurred by the settlor as a result of such trust being characterized as a grantor trust pursuant to the aforementioned grantor trust rules.

(5) A beneficiary of a trust shall not be considered a settlor of a trust merely because of a lapse, waiver or release of:

(a) A power described in subsection (6) of this section; or

(b) The beneficiary's right to withdraw a part of the trust property to the extent that the value of the property affected by the lapse, waiver or release in any calendar year does not exceed the greater of the amount specified in:

(i) Section 2041(b)(2) or 2514(e) of the Internal Revenue Code of 1986, as amended; or

(ii) Section 2503(b) of the Internal Revenue Code of 1986, as amended.

(6) A beneficiary of a trust shall not be considered a settlor, to have made a voluntary or involuntary transfer of the beneficiary's interest in a trust, or to have the power to make a voluntary or involuntary transfer of the beneficiary's interest in the trust, merely because the beneficiary, in any capacity including, but not limited to, as a trustee, holds or exercises:

(a) A presently exercisable power to:

(i) Consume, invade, appropriate or distribute property to or for the benefit of the beneficiary, if the power is either exercisable only on consent of another person holding an interest adverse to the beneficiary's interest or limited by an ascertainable standard including, but not limited to, health, education, support or maintenance of the beneficiary; or

(ii) Exercise a limited power of appointment, as defined in the Internal Revenue Code of 1986, as amended, including, but not limited to, the power to appoint any property of the trust to or for the benefit of a person other than the beneficiary, a creditor of the beneficiary, the beneficiary's estate, or a creditor of the beneficiary's estate;

(b) A testamentary power of appointment; or

(c) A presently exercisable right described in subsection (5)(b) of this section.

History:

[15-7-502, added 2007, ch. 68, sec. 4, p. 181; am. 2015, ch. 77, sec. 1, p. 199.]
Idaho Code § 15-3-802 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-802
15-3-802 STATUTES OF LIMITATIONS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-802. Statutes of limitations. (a) Unless an estate is insolvent, the personal representative, with the consent of all successors whose interests would be affected, may waive any defense of limitations available to the estate. If the defense is not waived, no claim barred by a statute of limitations at the time of the decedent's death may be allowed or paid.

(b) The running of a statute of limitations measured from an event other than death or the giving of notice to creditors is suspended during the four (4) months following the decedent's death but resumes thereafter as to claims not barred pursuant to the sections which follow.

(c) For purposes of a statute of limitations, the proper presentation of a claim under section 15-3-804, Idaho Code, is equivalent to commencement of a proceeding on the claim.

History:

[I.C., sec. 15-3-802, as added by 1971, ch. 111, sec. 1, p. 233; am. 1978, ch. 350, sec. 12, p. 922; am. 1991, ch. 87, sec. 2, p. 192.]
Idaho Code § 15-12-112 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-112
15-12-112 REIMBURSEMENT AND COMPENSATION OF AGENT.
Status: in_force

PART 1.

GENERAL PROVISIONS AND DEFINITIONS

15-12-112. Reimbursement and compensation of agent. Unless the power of attorney otherwise provides, an agent is entitled to reimbursement of expenses reasonably incurred on behalf of the principal and to compensation that is reasonable under the circumstances.

History:

[15-12-112, added 2008, ch. 186, sec. 2, p. 564.]
Idaho Code § 15-3-716 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-716
15-3-716 POWERS AND DUTIES OF SUCCESSOR PERSONAL REPRESENTATIVE.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-716. Powers and duties of successor personal representative. A successor personal representative has the same power and duty as the original personal representative to complete the administration and distribution of the estate, as expeditiously as possible, but he shall not exercise any power expressly made personal to the executor named in the will.

History:

[I.C., sec. 15-3-716, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-205 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-205
15-13-205 EXCLUSIVE AND CONTINUING JURISDICTION.
Status: in_force

PART 2

JURISDICTION

15-13-205. EXCLUSIVE AND CONTINUING JURISDICTION. Except as otherwise provided in section 15–13–204, Idaho Code, a court that has appointed a guardian or issued a protective order consistent with this chapter has exclusive and continuing jurisdiction over the proceeding until it is terminated by the court or the appointment or order expires by its own terms.

History:

[15-13-205, added 2011, ch. 36, sec. 1, p. 82.]
Idaho Code § 15-2-112 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-112
15-2-112 ALIENAGE.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-112. Alienage. No person is disqualified to take as an heir because he or a person through whom he claims is or has been an alien.

History:

[I.C., sec. 15-2-112, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1305 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1305
15-3-1305 CREDITS AND DEFERRALS.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1305. Credits and deferrals. Except as otherwise provided in sections 15-3-1306 and 15-3-1307, Idaho Code, the following rules apply to credits and deferrals of estate taxes:

(1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned.

(2) A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.

(3) If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.

History:

[15-3-1305, added 2004, ch. 54, sec. 2, p. 250.]
Idaho Code § 15-6-401 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-401
15-6-401 COMMUNITY PROPERTY WITH RIGHT OF SURVIVORSHIP IN REAL PROPERTY.
Status: in_force

PART 4.

COMMUNITY PROPERTY RIGHT OF SURVIVORSHIP

15-6-401. Community property with right of survivorship in real property. Any estate in real property held by a husband and wife as community property with right of survivorship shall, upon the death of one (1) spouse, transfer and belong to the surviving spouse. An estate in community property with right of survivorship is created by a grant, transfer or devise to a husband and wife, when expressly declared in the grant, transfer or devise to be an estate in community property with right of survivorship. An estate in community property with right of survivorship may also be created by grant or transfer from a husband and wife, when holding title as community property or otherwise, to themselves or from either husband or wife to both husband and wife when expressly declared in the grant, transfer or devise to be an estate in community property with right of survivorship.

History:

[15-6-401, added 2008, ch. 175, sec. 1, p. 478.]
Idaho Code § 15-6-305 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-305
15-6-305 FORM OF REGISTRATION IN BENEFICIARY FORM.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-305. Form of registration in beneficiary form. Registration in beneficiary form shall be shown by the words "transfer on death" or the abbreviation "TOD," or by the words "pay on death" or the abbreviation "POD," after the name of the registered owner and before the name of a beneficiary.

History:

[15-6-305, added 1996, ch. 303, sec. 1, p. 997; am. 2000, ch. 244, sec. 2, p. 680.]