Idaho Code § 15-5-313 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-313
15-5-313 DUTIES 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]

15-5-313. Proceedings subsequent to appointment — Venue. [effective until January 1, 2027] (a) The court where the ward resides has concurrent jurisdiction with the court which appointed the guardian, or in which acceptance of a testamentary appointment was filed, over resignation, removal, accounting and other proceedings relating to the guardianship, including proceedings to limit the authority previously conferred on a guardian, or to remove limitations previously imposed.

(b) If the court located where the ward resides is not the court in which acceptance of appointment is filed, the court in which proceedings subsequent to appointment are commenced shall in all appropriate cases notify the other court, if in this state, and after consultation with that court determine whether to retain jurisdiction or transfer the proceedings to the other court, whichever may be in the best interest of the ward. A copy of any order accepting a resignation, altering his authority or removing a guardian shall be sent to the court in which acceptance of appointment is filed. If the court in which acceptance of appointment is filed is in another state, the court in this state shall proceed in accordance with chapters 9, 10 and/or 11, title 15, Idaho Code, as appropriate.

15-5-313. DUTIES OF GUARDIAN FOR ADULT. [effective January 1, 2027] (1) A guardian for an adult is a fiduciary. Except as otherwise limited by the court, a guardian for an adult shall make decisions regarding the support, care, education, health, and welfare of the adult subject to guardianship to the extent necessitated by the adult subject to guardianship's limitations.

(2) A guardian for an adult subject to guardianship shall promote the self-determination of the adult subject to guardianship and, to the extent reasonably feasible, encourage the adult subject to guardianship to participate in decisions, act on the adult subject to guardianship's own behalf, and develop or regain the capacity to manage the adult subject to guardianship's personal affairs. In furtherance of this duty, the guardian shall:

(a) Become or remain personally acquainted with the adult subject to guardianship and maintain sufficient contact with the adult subject to guardianship, including through regular visitation, to know the adult subject to guardianship's abilities, limitations, needs, opportunities, and physical and mental health;

(b) To the extent reasonably feasible, identify the values and preferences of the adult subject to guardianship and involve the adult subject to guardianship in decisions affecting the adult subject to guardianship, including decisions about the adult subject to guardianship's care, dwelling, activities, or social interactions; and

(c) Make reasonable efforts to identify and facilitate supportive relationships and services for the adult subject to guardianship.

(3) A guardian for an adult subject to guardianship at all times shall exercise reasonable care, diligence, and prudence when acting on behalf of or making decisions for the adult subject to guardianship. In furtherance of this duty, the guardian shall:

(a) Take reasonable care of the personal effects, pets, and service or support animals of the adult subject to guardianship and bring a proceeding for a conservatorship or protective arrangement instead of conservatorship if necessary to protect the adult subject to guardianship's property;

(b) Expend funds and other property of the adult subject to guardianship received by the guardian for the adult subject to guardianship's current needs for support, care, education, health, and welfare;

(c) Conserve any funds and other property of the adult subject to guardianship not expended under paragraph (b) of this subsection for the adult subject to guardianship's future needs, but if a conservator has been appointed for the adult subject to guardianship, pay the funds and other property at least quarterly to the conservator to be conserved for the adult subject to guardianship's future needs; and

(d) Monitor the quality of services, including long-term care services, provided to the adult subject to guardianship.

(4) In making a decision for an adult subject to guardianship, the guardian shall make the decision the guardian reasonably believes the adult subject to guardianship would make if the adult subject to guardianship were able unless doing so would unreasonably harm or endanger the welfare or personal or financial interests of the adult subject to guardianship. To determine the decision the adult subject to guardianship would make if able, the guardian shall consider the adult subject to guardianship's previous or current directions, preferences, opinions, values, and actions, to the extent actually known or reasonably ascertainable by the guardian.

(5) If a guardian for an adult subject to guardianship cannot make a decision under subsection (4) of this section because the guardian does not know and cannot reasonably determine the decision the adult subject to guardianship probably would make 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 act in accordance with the best interest of the adult subject to guardianship. In determining the best interest of the adult subject to guardianship, the guardian shall consider:

(a) Information received from professionals and persons that demonstrate sufficient interest in the welfare of the adult subject to guardianship;

(b) Other information the guardian believes the adult subject to guardianship would have considered if the adult subject to guardianship were able to act; and

(c) Other factors a reasonable person in the circumstances of the adult subject to guardianship would consider, including consequences for others.

(6) A guardian for an adult subject to guardianship shall immediately notify the court if the condition of the adult subject to guardianship has changed so that the adult subject to guardianship is capable of exercising rights previously removed.

History:

[15-5-313, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 8, p. 727; am. 2006, ch. 182, sec. 2, p. 565; repealed and added 2026, ch. 79, sec. 5, p. 355.]
Idaho Code § 15-8-208 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-208
15-8-208 COST — ATTORNEY'S FEES.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-208. Cost — Attorney's fees. (1) Either the district court or the court on appeal may, in its discretion, order costs, including reasonable attorney's fees, to be awarded to any party:

(a) From any party to the proceedings;

(b) From the assets of the estate or trust involved in the proceedings; or

(c) From any nonprobate asset that is the subject of the proceedings. The court may order the costs to be paid in such amount and in such manner as the court determines to be equitable.

(2) This section applies to all proceedings governed by this chapter including, but not limited to, proceedings involving trusts, decedent's estates and properties, and guardianship matters. Except as provided in section 12-117, Idaho Code, this section shall not be construed as being limited by any other specific statutory provision providing for the payment of costs, unless such statute specifically provides otherwise.

History:

[15-8-208, added 2005, ch. 122, sec. 1, p. 402.]
Idaho Code § 15-6-113 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-113
15-6-113 FINANCIAL INSTITUTION PROTECTION — SETOFF.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-113. Financial institution protection — Setoff. Without qualifying any other statutory right to setoff or lien and subject to any contractual provision, if a party to a multiple-party account is indebted to a financial institution, the financial institution has a right to setoff against the account in which the party has or had immediately before his death a present right of withdrawal. The amount of the account subject to setoff is that proportion to which the debtor is, or was immediately before his death, beneficially entitled, and in the absence of proof of net contributions, to an equal share with all parties having present rights of withdrawal.

History:

[I.C., sec. 15-6-113, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-6-304 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-304
15-6-304 ORIGINATION OF REGISTRATION IN BENEFICIARY FORM.
Status: in_force

PART 3.

UNIFORM TOD SECURITY REGISTRATION ACT

15-6-304. Origination of registration in beneficiary form. A security, whether evidenced by certificate or account, is registered in beneficiary form when the registration includes a designation of a beneficiary to take the ownership at the death of the owner or the deaths of all multiple owners in the form set forth in section 15-6-305, Idaho Code.

History:

[15-6-304, added 1996, ch. 303, sec. 1, p. 997; am. 2000, ch. 244, sec. 1, p. 680.]
Idaho Code § 15-3-613 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-613
15-3-613 SUCCESSOR PERSONAL REPRESENTATIVE.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-613. Successor personal representative. Parts 3 and 4 of this chapter govern proceedings for appointment of a personal representative to succeed one (1) whose appointment has been terminated. After appointment and qualification, a successor personal representative may be substituted in all actions and proceedings to which the former personal representative was a party, and no notice, process or claim which was given or served upon the former personal representative need be given to or served upon the successor in order to preserve any position or right the person giving the notice or filing the claim may thereby have obtained or preserved with reference to the former personal representative. Except as otherwise ordered by the court, the successor personal representative has the powers and duties in respect to the continued administration which the former personal representative would have had if his appointment had not been terminated.

History:

[I.C., sec. 15-3-613, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-208 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-208
15-13-208 NOTICE OF PROCEEDING.
Status: in_force

PART 2

JURISDICTION

15-13-208. NOTICE OF PROCEEDING. If a petition for the appointment of a guardian or issuance of a protective order is brought in this state and this state was not the respondent's home state on the date the petition was filed, in addition to complying with the notice requirements of this state, notice of the petition must be given to those persons who would be entitled to notice of the petition if a proceeding was brought in the respondent's home state. The notice must be given in the same manner as notice is required to be given in this state.

History:

[15-13-208, added 2011, ch. 36, sec. 1, p. 83.]
Idaho Code § 15-3-721 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-721
15-3-721 PROCEEDINGS FOR REVIEW OF EMPLOYMENT OF AGENTS AND COMPENSATION OF PERSONAL REPRESENTATIVES AND EMPLOYEES OF ESTATE.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-721. Proceedings for review of employment of agents and compensation of personal representatives and employees of estate. After notice to all interested persons or on petition of an interested person or on appropriate motion if administration is supervised, the propriety of employment of any person by a personal representative including any attorney, auditor, investment advisor or other specialized agent or assistant, the reasonableness of the compensation of any person so employed, or the reasonableness of the compensation determined by the personal representative for his own services, may be reviewed by the court. Any person who has received excessive compensation from an estate for services rendered may be ordered to make appropriate refunds.

History:

[I.C., sec. 15-3-721, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-209 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-209
15-5-209 DUTIES OF GUARDIAN FOR MINOR.
Status: in_force

PART 2

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

15-5-209. Powers and duties of guardian of minor. [effective until January 1, 2027] A guardian of a minor has the powers and responsibilities of a parent who has not been deprived of custody of his minor and unemancipated child, except that a guardian is not legally obligated to provide from his own funds for the ward and is not liable to third persons by reason of the parental relationship for acts of the ward. In particular, and without qualifying the foregoing, a guardian has the following powers and duties:

(1) He must take reasonable care of his ward's personal effects and commence protective proceedings if necessary to protect other property of the ward.

(2) He may receive money payable for the support of the ward to the ward's parent, guardian or custodian under the terms of any statutory benefit or insurance system, or any private contract, devise, trust, conservatorship or custodianship. He also may receive money or property of the ward paid or delivered by virtue of section 15-5-103, Idaho Code. Any sums so received shall be applied to the ward's current needs for support, care and education. He must exercise due care to conserve any excess for the ward's future needs unless a conservator has been appointed for the estate of the ward, in which case the excess shall be paid over at least annually to the conservator. Sums so received by the guardian are not to be used for compensation for his services except as approved by order of the court or as determined by a duly appointed conservator other than the guardian. A guardian may institute proceedings to compel the performance by any person of a duty to support the ward or to pay sums for the welfare of the ward.

(3) The guardian is empowered to facilitate the ward's education, social, or other activities and to authorize medical or other professional care, treatment, or advice. A guardian is not liable by reason of this consent for injury to the ward resulting from the negligence or acts of third persons unless it would have been illegal for a parent to have consented. A guardian may consent to the marriage or adoption of his ward.

(4) A guardian shall report to the court at least annually on the status of the ward and the ward's estate which has been subject to his possession or control. All reports shall be under oath or affirmation and shall comply with the Idaho supreme court rules.

15-5-209. DUTIES OF GUARDIAN FOR MINOR. [effective January 1, 2027] (1) A guardian for a minor is a fiduciary. Except as otherwise limited by the court, a guardian for a minor has the duties and responsibilities of a parent regarding the minor's support, care, education, health, safety, visitation, and welfare. A guardian shall act in the minor's best interest and exercise reasonable care, diligence, and prudence.

(2) A guardian for a minor shall:

(a) Be personally acquainted with the minor and maintain sufficient contact with the minor to know the minor's abilities, limitations, needs, opportunities, and physical and mental health;

(b) Provide opportunities for visitation and, absent a court order, arrange for visitation;

(c) Take reasonable care of the minor's personal effects and bring a proceeding for a conservatorship or protective arrangement instead of conservatorship if necessary to protect other property of the minor;

(d) Expend funds of the minor that have been received by the guardian for the minor's current needs for support, care, education, health, safety, and welfare;

(e) Conserve any funds of the minor not expended under paragraph (d) of this subsection for the minor's future needs, but if a conservator is appointed for the minor, pay the funds at least quarterly to the conservator to be conserved for the minor's future needs;

(f) Report the condition of the minor and account for funds and other property of the minor in the guardian's possession or subject to the guardian's control, as required by court rule or ordered by the court on application of a person interested in the minor's welfare;

(g) Inform the court of any change in the minor's dwelling or address; and

(h) In determining what is in the minor's best interest, take into account the minor's preferences, to the extent actually known or reasonably ascertainable by the guardian.

History:

[15-5-209, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 164, sec. 1, p. 460; repealed and added 2026, ch. 79, sec. 4, p. 346.]
Idaho Code § 15-15-101 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-101
15-15-101 SHORT TITLE.
Status: in_force

PART 1.

Provisions

15-15-101. Short title. This chapter shall be known and may be cited as the "Uniform Recognition of Substitute Decision-Making Documents Act."

History:

[15-15-101, added 2015, ch. 115, sec. 1, p. 298.]
Idaho Code § 15-3-1311 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1311
15-3-1311 ACTION TO DETERMINE OR ENFORCE PART.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1311. Action to determine or enforce part. A fiduciary, transferee, or beneficiary of the gross estate may maintain an action including, but not limited to, petitioning for declaratory judgment, to have a court determine and enforce this part or may petition a court pursuant to section 15-3-704 or 15-7-201, Idaho Code, whichever is applicable.

History:

[15-3-1311, added 2004, ch. 54, sec. 2, p. 253.]
Idaho Code § 15-2-601 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-601
15-2-601 REQUIREMENT THAT DEVISEE SURVIVE TESTATOR BY 120 HOURS.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-601. Requirement that devisee survive testator by 120 hours. A devisee who does not survive the testator by one hundred twenty (120) hours is treated as if he predeceased the testator, unless the will of decedent contains some language dealing explicitly with simultaneous deaths or deaths in a common disaster, or requiring that the devisee survive the testator or survive the testator for a stated period in order to take under the will.

History:

[I.C., sec. 15-2-601, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-4-101 — Idaho Code / Title 15 / Chapter 4 / Section 15-4-101
15-4-101 DEFINITIONS.
Status: in_force

PART 1.

DEFINITIONS

15-4-101. Definitions. In this chapter (a) "local administration" means administration by a personal representative appointed in this state pursuant to appointment proceedings described in chapter 3.

(b) "Local personal representative" includes any personal representative appointed in this state pursuant to appointment proceedings described in chapter 3 and excludes foreign personal representatives who acquire the power of a local personal representative pursuant to section 15-4-205 of this code.

(c) "Resident creditor" means a person domiciled in, or doing business in this state, who is, or could be, a claimant against an estate of a nonresident decedent.

History:

[I.C., sec. 15-4-101, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-608 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-608
15-2-608 NONADEMPTION OF SPECIFIC DEVISES IN CERTAIN CASES — UNPAID PROCEEDS OF SALE, CONDEMNATION OR INSURANCE — SALE BY CONSERVATOR.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-608. Nonademption of specific devises in certain cases — Unpaid proceeds of sale, condemnation or insurance — Sale by conservator. (a) A specified devisee has the right to the remaining specifically devised property and:

(1) Any balance of the purchase price (together with any security interest) owing from a purchaser to the testator at death by reason of sale of the property;

(2) Any amount of a condemnation award for the taking of the property unpaid at death;

(3) Any proceeds unpaid at death on fire or casualty insurance on the property; and

(4) Property owned by testator at his death as a result of foreclosure, or obtained in lieu of foreclosure, of the security for a specifically devised obligation.

(b) If specifically devised property is sold by a conservator, or if a condemnation award or insurance proceeds are paid to a conservator as a result of condemnation, fire, or casualty, the specific devisee has the right to a general pecuniary devise equal to the net sale price, the condemnation award, or the insurance proceeds. This subsection does not apply if subsequent to the sale, condemnation or casualty, it is adjudicated that the disability of the testator has ceased and the testator survives the adjudication by one (1) year. The right of the specific devisee, under this subsection is reduced by any right he has under subsection (a) of this section.

History:

[15-2-608, added 1978, ch. 350, sec. 9, p. 918.]
Idaho Code § 15-3-1204 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1204
15-3-1204 SMALL ESTATES — CLOSING BY SWORN STATEMENT OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 12.

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

15-3-1204. Small estates — Closing by sworn statement of personal representative. (a) Unless prohibited by order of the court and except for estates being administered by supervised personal representatives, a personal representative may close an estate administered under the summary procedures of section 15-3-1203 of this part by filing with the court, at any time after disbursement and distribution of the estate, a verified statement that:

(1) To the best knowledge of the personal representative, the value of the entire estate, less liens and encumbrances, did not exceed homestead allowance, exempt property, costs and expenses of administration, reasonable funeral expenses, and reasonable, necessary medical and hospital expenses of the last illness of the decedent;

(2) The personal representative has fully administered the estate by disbursing and distributing it to the persons entitled thereto; and

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

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

(c) A closing statement filed under this section has the same effect as one filed under section 15-3-1003 of this code.

History:

[15-3-1204, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 134, sec. 4, p. 370.]
Idaho Code § 15-5-409a — Idaho Code / Title 15 / Chapter 5 / Section 15-5-409a
15-5-409a COMPROMISE OF CLAIM OF MINOR — 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]

15-5-409a. Compromise of claim of minor — Procedure. [effective until January 1, 2027] (1) When a minor has a claim for money against a third person, the persons or entities 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, 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)(a) 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;

(b) 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 the money be paid:

(a) To the parents, guardian, trustee, conservator, legal representative or the designated payee thereof in accordance with 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:

[15-5-409a, added 1973, ch. 26, sec. 2, p. 50; am. 1974, ch. 199, sec. 1, p. 1516; am. 1989, ch. 214, sec. 1, p. 523; am. 1995, ch. 214, sec. 3, p. 746; am. 2016, ch. 238, sec. 1, p. 633.]
Idaho Code § 15-3-604 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-604
15-3-604 BOND AMOUNT — SECURITY — PROCEDURE — REDUCTION.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-604. Bond amount — Security — Procedure — Reduction. If bond is required and the provisions of the will or order do not specify the amount, unless stated in his application or petition, the person qualifying shall file a statement under oath with the registrar indicating his best estimate of the value of the personal estate of the decedent and of the income expected from the personal and real estate during the next year, and he shall execute and file a bond with the registrar, or give other suitable security, in an amount not less than the estimate. The registrar shall determine that the bond is duly executed by a corporate surety, or one (1) or more individual sureties whose performance is secured by pledge of personal property, mortgage on real property or other adequate security. The registrar may permit the amount of the bond to be reduced by the value of assets of the estate deposited with a domestic financial institution (as defined in section 15-6-101 of this code) in a manner that prevents their unauthorized disposition. On petition of the personal representative or another interested person the court may excuse a requirement of bond, increase or reduce the amount of the bond, release sureties, or permit the substitution of another bond with the same or different sureties.

History:

[I.C., sec. 15-3-604, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-311 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-311
15-1-311 EXERCISE OF POWERS.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-311. Exercise of powers. Powers under this act may be exercised by the court at any time, in chambers or in open court, as may be appropriate. Powers conferred upon the registrar of wills by this act may be exercised at any time.

History:

[I.C., sec. 15-1-311, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-121 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-121
15-5-121 LIABILITY OF GUARDIAN OR CONSERVATOR FOR ACT OF INDIVIDUAL SUBJECT TO GUARDIANSHIP OR CONSERVATORSHIP.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-121. LIABILITY OF GUARDIAN OR CONSERVATOR FOR ACT OF INDIVIDUAL SUBJECT TO GUARDIANSHIP OR CONSERVATORSHIP. [effective january 1, 2027] A guardian or conservator is not personally liable to another person solely because of the guardianship or conservatorship for an act or omission of the individual subject to guardianship or conservatorship.

History:

[15-5-121, added 2026, ch. 79, sec. 3, p. 336.]
Idaho Code § 15-7-402 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-402
15-7-402 ADDITIONAL POWERS.
Status: in_force

PART 4.

POWERS OF TRUSTEES

15-7-402. Additional powers. In addition to the powers provided for in section 15-7-401, Idaho Code, a trustee shall have the following powers:

(1) To sever any trust estate on a fractional share basis into two (2) or more separate trusts for any reason.

(2) To divide a trust into two (2) or more single trusts or consolidate two (2) or more trusts into a single trust, upon those terms and conditions as it considers appropriate, provided that the trustee make a written determination that: (a) division or consolidation is not inconsistent with the intent of the trustor with regard to any trust to be consolidated or divided; (b) division or consolidation would facilitate administration of the trusts; and (c) division or consolidation would be in the best interests of all beneficiaries and not materially impair their respective interests. The trustee shall give written notice of the proposed division or consolidation by personal service or by certified mail to all interested persons of every trust affected by the division or consolidation and to any trustee of such trust(s) who does not join in the notice. The notice shall: (i) state the name and mailing address of the trustee; (ii) include a copy of the governing instrument of each trust to be divided or consolidated; (iii) include a statement of assets and liabilities of each trust to be divided or consolidated, dated within ninety (90) days of the notice; (iv) fully describe the terms and manner of division or consolidation; and (v) state the reasons supporting the proposed division or consolidation. The notice shall advise the recipient of the right to petition for a judicial determination of the proposed division or consolidation as provided in subsection (3) of this section. The notice shall include a form on which consent or objection to the proposed division or consolidation may be indicated. If the trustee receives written consent to the proposed division or consolidation from all persons entitled to notice, the trustee may divide or consolidate the trusts as provided in the notice. Any person dealing with the trustee of the resulting divided or consolidated trust is entitled to rely on the authority of that trustee to act and is not obliged to inquire into the validity or propriety of the division or consolidation under this section.

(3) Any interested person may petition the court of the county in which the principal place of administration of a trust is located for an order dividing one (1) or more trusts or consolidating two (2) or more trusts. If nonjudicial consolidation has been commenced pursuant to subsection (2) of this section, a petition may be filed under this section unless the trustee has received all necessary consents. The principal place of administration of the trust is the trustee's usual place of business where the records pertaining to the trust are kept, or the trustee's residence if the trustee has no such place of business. At the conclusion of the hearing, if the court finds that the requirements of subsections (2)(a), (b) and (c) of this section have been satisfied, it may direct division of one (1) or more trusts or consolidation of two (2) or more trusts on such terms and conditions as appropriate. The court, in its discretion, may provide for payment from one (1) or more of the trusts of reasonable fees and expenses for any party to the proceeding.

(4) If the net fair market value of the assets of a trust, taken collectively, is less than one hundred thousand dollars ($100,000), the trustee may terminate the trust by the following procedure:

(a) The trustee shall determine a plan for distribution that agrees, as nearly as possible, with the trust's dispositive plan;

(b) The trustee shall give notice, in writing, to all interested persons of its intent to distribute the assets in accordance with the plan unless an interested person objects in writing within thirty (30) days after the date of the notice, containing also in such notice a statement of the provisions of paragraph (e) of this subsection;

(c) If no written objection is received by the trustee within thirty (30) days after the date of the written notice to all interested persons, the trustee shall proceed to distribute the trust assets in accordance with the plan;

(d) If the trustee receives a written objection to the plan within thirty (30) days after the date of the notice, the trustee shall not distribute the assets of the trust, but may then petition the court for an order authorizing distribution in accordance with the plan, and the court shall have plenary authority to approve, modify, or reject the trustee's petition;

(e) For purposes of the thirty (30) day provisions of this subsection, the "date of notice" shall be the later of the date set forth in the notice (if any) or the date of actual mailing, if mailed, or of actual delivery, if delivered in person to the interested person, and provided further that an objection in writing is timely if mailed within thirty (30) days to the trustee, with the burden of proof of the date of such mailing to be on the interested person.

The existence of a spendthrift or similar provision shall not affect the trustee's powers under this subsection unless the trust instrument specifically provides that the trustee shall not have the power to terminate the trust.

(5) This section applies to all trusts whenever created.

History:

[15-7-402, added 1995, ch. 180, sec. 1, p. 663; am. 1997, ch. 211, sec. 1, p. 629; am. 2006, ch. 162, sec. 1, p. 482.]
Idaho Code § 15-5-434 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-434
15-5-434 GUARDIAN AD LITEM — DUTIES.
Status: in_force

PART 4

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

15-5-434. Guardian ad litem — Duties. [effective until January 1, 2027] Subject to the direction of the court, the guardian ad litem shall have the following duties, 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) To conduct an independent factual investigation of the circumstances of the protected person including, without limitation, the circumstances described in the petition;

(2) To file with the court a written report stating the results of the investigation, the guardian ad litem's recommendations, and such other information as the court may require. The guardian ad litem's written report shall be delivered to the court, with copies to all parties to the case, at least five (5) days before the date set for the adjudicatory hearing;

(3) To act as an advocate for the protected person for whom appointed at each stage of the proceedings under this chapter and to be charged with the general representation of the protected person. To that end, the guardian ad litem shall participate fully in the proceedings to the degree necessary to adequately represent the protected person, and shall be entitled to confer with the protected person and the protected person's immediate family including, but not limited to, spouse, parents, siblings, children and next of kin;

(4) To facilitate and negotiate to ensure that the court, the department of health and welfare, if applicable, and the protected person's attorney, if any, each fulfill their obligations to the protected person in a timely fashion;

(5) To monitor the circumstances of a protected person, if the protected person is found to be within the purview of this chapter, to assure compliance with the law, and to assure that the terms of the court's orders are being fulfilled and remain in the best interest of the protected person;

(6) To meet any parent or other person having legal or physical custody of the protected person, record the concerns of the parent, and report them to the court or, if no such meeting occurs, file an affidavit stating why no meeting occurred;

(7) To maintain all information regarding the case confidential and to not disclose such information except to the court or to other parties to the case;

(8) To determine whether existing powers, trusts, and other measures may adequately give the protected person the legal protection otherwise provided by a conservator, or whether such powers, trusts or other measures could be reasonably created and, if so, to recommend that either no conservatorship be granted or that only a suitably limited conservatorship be granted; and

(9) To exercise such other and further duties as may be expressly imposed by court order.

History:

[15-5-434, added 2005, ch. 49, sec. 3, p. 183.]
Idaho Code § 15-3-902 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-902
15-3-902 DISTRIBUTION — ORDER IN WHICH ASSETS APPROPRIATED — ABATEMENT.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-902. Distribution — Order in which assets appropriated — Abatement. (a) Except as provided in subsection (b) and except as provided in connection with the share of the surviving spouse who elects to take an elective share, shares of distributees abate, without any preference or priority as between real and personal property, in the following order: (1) property not disposed of by the will; (2) residuary devises; (3) general devises; (4) specific devises. For purposes of abatement, a general devise charged on any specific property or fund is a specific devise to the extent of the value of the property on which it is charged, and upon the failure or insufficiency of the property on which it is charged, a general devise to the extent of the failure or insufficiency. Abatement within each classification is in proportion to the amounts of property each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will.

(b) If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection (a) of this section, the shares of the distributees abate as may be found necessary to give effect to the intention of the testator.

(c) If an estate of a decedent consists partly of separate property and partly of community property, community debts shall be charged to community property and separate debts to separate property. Expenses of administration shall be apportioned and charged against the different kinds of property in proportion to the relative value thereof, except that none of such expenses shall be apportioned or charged to the survivor's share of the community property.

(d) If the subject of a preferred devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets.

History:

[I.C., sec. 15-3-902, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-612 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-612
15-3-612 TERMINATION OF APPOINTMENT — CHANGE OF TESTACY STATUS.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-612. Termination of appointment — Change of testacy status. Except as otherwise ordered in formal proceedings, the probate of a will subsequent to the appointment of a personal representative in intestacy or under a will which is superseded by formal probate of another will, or the vacation of an informal probate of a will subsequent to the appointment of the personal representative thereunder, does not terminate the appointment of the personal representative although his powers may be reduced as provided in section 15-3-401 of this code. Termination occurs upon appointment in informal or formal appointment proceedings of a person entitled to appointment under the later assumption concerning testacy. If no request for new appointment is made within thirty (30) days after expiration of time for appeal from the order in formal testacy proceedings, or from the informal probate, changing the assumption concerning testacy, the previously appointed personal representative upon request may be appointed personal representative under the subsequently probated will, or as in intestacy as the case may be.

History:

[I.C., sec. 15-3-612, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-302 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-302
15-7-302 TRUSTEE'S STANDARD OF CARE AND PERFORMANCE.
Status: in_force

PART 3.

DUTIES AND LIABILITIES OF TRUSTEES

15-7-302. Trustee's standard of care and performance. Except as otherwise provided by the terms of the trust, the trustee shall observe the standards in dealing with the trust assets that would be observed by a prudent man dealing with the property of another, and if the trustee has special skills or is named trustee on the basis of representations of special skills or expertise, he is under a duty to use those skills.

History:

[I.C., sec. 15-7-302, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-429 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-429
15-5-429 PERSONAL LIABILITY OF CONSERVATOR.
Status: in_force

PART 4

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

15-5-429. Individual liability of conservator. [effective until January 1, 2027] (a) Unless otherwise provided in the contract, a conservator is not individually liable on a contract properly entered into in his fiduciary capacity in the course of administration of the estate unless he fails to reveal his representative capacity and identify the estate in the contract.

(b) The conservator is individually liable for obligations arising from ownership or control of property of the estate or for torts committed in the course of administration of the estate only if he is personally at fault.

(c) Claims based on contracts entered into by a conservator in his fiduciary capacity, on obligations arising from ownership or control of the estate, or on torts committed in the course of administration of the estate may be asserted against the estate by proceeding against the conservator in his fiduciary capacity, whether or not the conservator is individually liable therefor.

(d) Any question of liability between the estate and the conservator individually may be determined in a proceeding for accounting, surcharge, or indemnification, or other appropriate proceeding or action.

15-5-429. PERSONAL LIABILITY OF CONSERVATOR. [effective January 1, 2027] (1) Except as otherwise agreed by a conservator, the conservator is not personally liable for a contract properly entered into in a fiduciary capacity in the course of administration of the conservatorship estate unless the conservator fails to reveal the conservator's representative capacity in the contract or before entering into the contract.

(2) A conservator is personally liable for an obligation arising from control of property of the conservatorship estate or an act or omission occurring in the course of administration of the conservatorship estate only if the conservator is personally at fault.

(3) A claim based on a contract entered into by a conservator in a fiduciary capacity, an obligation arising from control of property included in the conservatorship estate, or a tort committed in the course of administration of the conservatorship estate may be asserted against the conservatorship estate in a proceeding against the conservator in a fiduciary capacity, whether or not the conservator is personally liable for the claim.

(4) A question of liability between a conservatorship estate and the conservator personally may be determined in a proceeding for accounting, surcharge, or indemnification or another appropriate proceeding or action.

History:

[15-5-429, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 381.]
Idaho Code § 15-2-1104 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1104
15-2-1104 CHOICE OF LAW REGARDING EXECUTION.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1104. CHOICE OF LAW REGARDING EXECUTION. A will executed electronically but not in compliance with section 15-2-1105(1), Idaho Code, is an electronic will under this chapter if executed in compliance with the law of the jurisdiction where the testator is:

(1) Physically located when the will is signed; or

(2) Domiciled or resides when the will is signed or when the testator dies.

History:

[15-2-1104, added 2023, ch. 104, sec. 1, p. 309.]
Idaho Code § 15-5-310 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-310
15-5-310 ORDER OF APPOINTMENT FOR GUARDIAN.
Status: in_force

PART 3

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

15-5-310. Temporary guardians of incapacitated persons. [effective until January 1, 2027] (a) The court may appoint a temporary guardian if it finds:

(1) A petition for guardianship under section 15-5-303, Idaho Code, has been filed, but a guardian has not yet been appointed;

(2) Substantial evidence of incapacity;

(3) By a preponderance of the evidence an emergency exists that will likely result in immediate and substantial harm to the person's health, safety or welfare; and

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

(b) When a person is under guardianship, the court may appoint a temporary guardian if it finds:

(1) Substantial evidence that the guardian is not performing the guardian's duties; and

(2) By a preponderance of the evidence, an emergency exists that will likely result in immediate and substantial harm to the person's health, safety or welfare.

The authority of a guardian previously appointed by the court is suspended as long as a temporary guardian has authority. The court must hold a hearing before the expiration of the temporary guardian's authority and may enter any appropriate order.

(c)(1) A temporary guardian may be appointed without notice or hearing if the court finds from a statement under oath that the person will be immediately and substantially harmed before notice can be given or a hearing held.

(2) If the court appoints a temporary guardian without notice, notice of the appointment must be given to those designated in section 15-5-309, Idaho Code, within seventy-two (72) hours after the appointment. The notice must inform the interested persons of the right to request a hearing. The court must hold a hearing on the appropriateness of the appointment within fourteen (14) days after the request by an interested person.

(3) The temporary guardian's authority may not exceed ninety (90) days, unless extended for good cause. The powers of the temporary guardian must be limited to those necessary to protect the immediate health, safety or welfare of the person until such time as a hearing may be held in the matter.

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

15-5-310. ORDER OF APPOINTMENT FOR GUARDIAN. [effective January 1, 2027] (1) A court order appointing a guardian for an adult shall:

(a) Include a specific finding that clear and convincing evidence established that the identified needs of the respondent cannot be met by a protective arrangement instead of guardianship or other less restrictive alternative, including use of appropriate supportive services, technological assistance, or supported decision-making;

(b) Include a specific finding that clear and convincing evidence established the respondent was given proper notice of the hearing on the petition; and

(c) State whether the adult subject to guardianship retains the right to marry and, if the adult does not retain the right to marry, include findings, established by clear and convincing evidence, that support removing that right.

(2) An adult subject to guardianship retains the right to marry unless the order includes findings that support removing that right by clear and convincing evidence required by subsection (1)(c) of this section.

(3) A court order establishing a full guardianship for an adult subject to guardianship shall state the basis for granting a full guardianship and include specific findings by clear and convincing evidence that support the conclusion that a limited guardianship would not meet the functional needs of the adult subject to guardianship.

(4) A court order establishing a limited guardianship for an adult subject to guardianship shall state the specific powers granted to the guardian.

(5) The court, as part of an order establishing a guardianship for an adult subject to guardianship, shall identify any person that subsequently is entitled to:

(a) Notice of the rights of the adult subject to guardianship under section 15-5-311(2), Idaho Code;

(b) Notice of a change in the primary dwelling of the adult subject to guardianship;

(c) Notice that the guardian will be unavailable to visit the adult subject to guardianship for more than two (2) months or unavailable to perform the guardian's duties for more than one (1) month;

(d) A copy of the guardian's plan under section 15-5-316, Idaho Code, and the guardian's report under section 15-5-317, Idaho Code;

(e) Access to court records relating to the guardianship;

(f) Notice of the death or significant change in the condition of the adult subject to guardianship;

(g) Notice that the court has limited or modified the powers of the guardian; and

(h) Notice of the removal of the guardian.

(6) A spouse and adult children of an adult subject to guardianship are entitled to notice under subsection (5) of this section unless the court determines notice would be contrary to the preferences or prior directions of the adult subject to guardianship or not in the best interest of the adult subject to guardianship.

(7) Orders for guardianship for a person with a developmental disability shall include notice of special limitations on a guardian's power in section 15-5-315(4), Idaho Code.

History:

[15-5-310, added 1971, ch. 111, sec. 1, p. 233; am. 1982, ch. 285, sec. 6, p. 725; am. 1999, ch. 128, sec. 3, p. 372; am. 2005, ch. 52, sec. 1, p. 189; am. 2017, ch. 261, sec. 5, p. 648; am. 2020, ch. 123, sec. 2, p. 381; repealed and added 2026, ch. 79, sec. 5, p. 353.]
Idaho Code § 15-3-1002 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1002
15-3-1002 FORMAL PROCEEDINGS TERMINATING TESTATE ADMINISTRATION — ORDER CONSTRUING WILL WITHOUT ADJUDICATING TESTACY.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1002. Formal proceedings terminating testate administration — Order construing will without adjudicating testacy. A personal representative administering an estate under an informally probated will or any devisee under an informally probated will may petition for an order of settlement of the estate which will not adjudicate the testacy status of the decedent. The personal representative may petition at any time, and a devisee may petition after one (1) year, from the appointment of the original personal representative, except that no petition under this section may be entertained until the time for presenting claims which arose prior to the death of the decedent has expired. The petition may request the court to consider the final account or compel or approve an accounting and distribution, to construe the will and adjudicate final settlement and distribution of the estate. After notice to all devisees and the personal representative and hearing, the court may enter an order or orders, on appropriate conditions, determining the persons entitled to distribution of the estate under the will, and, as circumstances require, approving settlement and directing or approving distribution of the estate and discharging the personal representative from further claim or demand of any devisee who is a party to the proceeding and those he represents. If it appears that a part of the estate is intestate, the proceedings shall be dismissed or amendments made to meet the provisions of section 15-3-1001 of this Part.

History:

[I.C., sec. 15-3-1002, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-501 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-501
15-13-501 UNIFORMITY OF APPLICATION AND CONSTRUCTION.
Status: in_force

PART 5

MISCELLANEOUS PROVISIONS

15-13-501. 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:

[15-13-501, added 2011, ch. 36, sec. 1, p. 86.]
Idaho Code § 15-12-213 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-213
15-12-213 PERSONAL AND FAMILY MAINTENANCE.
Status: in_force

PART 2.

AUTHORITY

15-12-213. Personal and family maintenance. (1) Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to personal and family maintenance authorizes the agent to:

(a) Perform the acts necessary to maintain the customary standard of living of the principal, the principal's spouse, and the following individuals, whether living when the power of attorney is executed or later born:

(i) The principal's children;

(ii) Other individuals legally entitled to be supported by the principal; and

(iii) Those individuals whom the principal has customarily supported or indicated the intent to support;

(b) Make periodic payments of child support and other family maintenance required by a court or governmental agency or an agreement to which the principal is a party;

(c) Provide living quarters for those individuals described in paragraph (a) of this subsection by purchase, lease or other contract or pay the operating costs, including interest, amortization payments, repairs, improvements and taxes, on premises owned by the principal or occupied by those individuals;

(d) Provide normal domestic help, usual vacations and travel expenses, and funds for shelter, clothing, food, appropriate education, including postsecondary and career technical education and other current living costs for those individuals described in paragraph (a) of this subsection;

(e) Pay expenses for necessary health care and custodial care on behalf of the individuals described in paragraph (a) of this subsection;

(f) Act as the principal's personal representative pursuant to the health insurance portability and accountability act, sections 1171 through 1179 of the social security act, 42 U.S.C. section 1320d through 1320d-8, as amended, and applicable regulations, in making decisions related to the past, present or future payment for the provision of health care consented to by the principal or anyone authorized under the law of this state to consent to health care on behalf of the principal;

(g) Continue any provision made by the principal for automobiles or other means of transportation, including registering, licensing, insuring and replacing them for the individuals described in paragraph (a) of this subsection;

(h) Maintain credit and debit accounts for the convenience of the individuals described in paragraph (a) of this subsection and open new accounts to accomplish a lawful purpose; and

(i) Continue payments incidental to the membership or affiliation of the principal in a religious institution, club, society, order or other organization or to continue contributions to those organizations.

(2) Authority with respect to personal and family maintenance is neither dependent upon, nor limited by, authority that an agent may or may not have with respect to gifts under this chapter.

History:

[15-12-213, added 2008, ch. 186, sec. 2, p. 576; am. 2016, ch. 25, sec. 2, p. 35.]
Idaho Code § 15-3-1307 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1307
15-3-1307 APPORTIONMENT AND RECAPTURE OF SPECIAL ELECTIVE BENEFITS.
Status: in_force

PART 13

UNIFORM ESTATE TAX APPORTIONMENT

15-3-1307. Apportionment and recapture of special elective benefits. (a) In this section:

(1) "Special elective benefit" means a reduction in an estate tax obtained by an election for:

(A) A reduced valuation of specified property that is included in the gross estate;

(B) A deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or

(C) An exclusion from the gross estate of specified property.

(2) "Specified property" means property for which an election has been made for a special elective benefit.

(b) If an election is made for one (1) or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.

(c) An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.

History:

[15-3-1307, added 2004, ch. 54, sec. 2, p. 251.]
Idaho Code § 15-12-201 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-201
15-12-201 AUTHORITY THAT REQUIRES SPECIFIC GRANT — GRANT OF GENERAL AUTHORITY.
Status: in_force

PART 2.

AUTHORITY

15-12-201. Authority that requires specific grant — Grant of general authority. (1) An agent under a power of attorney may exercise the following authority on behalf of the principal or with the principal's property only if the power of attorney expressly grants the agent the authority and exercise is not otherwise prohibited by other agreement or instrument to which the authority or property is subject:

(a) Create, amend, revoke or terminate an inter vivos trust;

(b) Make a gift;

(c) Create or change rights of survivorship;

(d) Create or change a beneficiary designation;

(e) Delegate authority granted under the power of attorney;

(f) Waive the principal's right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan; or

(g) Exercise fiduciary powers that the principal has authority to delegate.

(2) Notwithstanding a grant of authority to exercise authority in subsection (1) of this section, unless the power of attorney otherwise provides, an agent that is not an ancestor, spouse or descendant of the principal, may not exercise authority under a power of attorney to create in the agent, or in an individual to whom the agent owes a legal obligation of support, an interest in the principal's property, whether by gift, right of survivorship, beneficiary designation, disclaimer or otherwise.

(3) Subject to subsections (1), (2), (4) and (5) of this section, if a power of attorney grants to an agent authority to do all acts that a principal could do, the agent has the general authority described in sections 15-12-204 through 15-12-216, Idaho Code.

(4) Unless the power of attorney otherwise provides, a grant of authority to make a gift is subject to section 15-12-217, Idaho Code.

(5) Subject to subsections (1), (2) and (4) of this section, if the subjects over which authority is granted in a power of attorney are similar or overlap, the broadest authority controls.

(6) Authority granted in a power of attorney is exercisable with respect to a property interest that the principal has when the power of attorney is executed or acquires later, whether or not the property is located in this state and whether or not the authority is exercised or the power of attorney is executed in this state.

(7) An act performed by an agent pursuant to a power of attorney has the same effect and inures to the benefit of and binds the principal and the principal's successors in interest as if the principal had performed the act.

History:

[15-12-201, added 2008, ch. 186, sec. 2, p. 568.]
Idaho Code § 15-5-110 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-110
15-5-110 CO-GUARDIAN — CO-CONSERVATOR.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-110. CO-GUARDIAN — CO-CONSERVATOR. [effective january 1, 2027] (1) The court at any time may appoint a co-guardian or co-conservator.

(2) A co-guardian or co-conservator appointed to serve may act when that co-guardian or co-conservator complies with the provisions of section 15-5-108, Idaho Code.

(3) Unless an order of appointment under subsection (1) of this section or subsequent order states otherwise, co-guardians or co-conservators shall make decisions jointly.

History:

[15-5-110, added 2026, ch. 79, sec. 3, p. 333.]
Idaho Code § 15-13-403 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-403
15-13-403 EFFECT OF REGISTRATION.
Status: in_force

PART 4

REGISTRATION AND RECOGNITION OF ORDERS FROM OTHER STATES

15-13-403. EFFECT OF REGISTRATION. (1) Upon registration of a guardianship or protective order from another state, the guardian or conservator may exercise in this state all powers authorized in the order of appointment except as prohibited under the laws of this state, including maintaining actions and proceedings in this state and, if the guardian or conservator is not a resident of this state, subject to any conditions imposed upon nonresident parties.

(2) A court of this state may grant any relief available pursuant to this chapter and other law of this state to enforce a registered order.

History:

[15-13-403, added 2011, ch. 36, sec. 1, p. 86.]
Idaho Code § 15-2-107 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-107
15-2-107 KINDRED OF HALF BLOOD.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-107. Kindred of half blood. Relatives of the half blood inherit the same share they would inherit if they were of the whole blood.

History:

[I.C., sec. 15-2-107, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1101 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1101
15-3-1101 EFFECT OF APPROVAL OF AGREEMENTS INVOLVING TRUSTS, INALIENABLE INTERESTS, OR INTERESTS OF THIRD PERSONS.
Status: in_force

PART 11.

COMPROMISE OF CONTROVERSIES

15-3-1101. Effect of approval of agreements involving trusts, inalienable interests, or interests of third persons. A compromise of any controversy as to admission to probate of any instrument offered for formal probate as the will of a decedent, the construction, validity, or effect of any probated will, the rights or interests in the estate of the decedent, of any successor, or the administration of the estate, if approved in a formal proceeding in the court for that purpose, is binding on all the parties thereto including those unborn, unascertained or who could not be located. An approved compromise is binding even though it may effect a trust or an inalienable interest. A compromise does not impair the rights of creditors or of taxing authorities who are not parties to it.

History:

[I.C., sec. 15-3-1101, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1205 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1205
15-3-1205 SUMMARY ADMINISTRATION OF ESTATES IN WHICH A SURVIVING SPOUSE IS THE SOLE BENEFICIARY.
Status: in_force

PART 12.

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

15-3-1205. Summary administration of estates in which a surviving spouse is the sole beneficiary. (a) Upon the testate or intestate death of a person leaving a surviving spouse as the sole devisee or beneficiary, the surviving spouse (or any person claiming title to any property through or under such surviving spouse) may file a verified petition setting out marriage and the death of a person leaving a surviving spouse as the sole devisee or heir. If the decedent died testate, the petition must be accompanied by the original of the last will and testament of the decedent. Notice of hearing shall be given pursuant to the provisions of section 15-1-401, Idaho Code.

(b) If it shall appear at such hearing that the decedent and the person claimed to be the surviving spouse were duly married and that the surviving spouse is the sole heir or devisee, a decree shall be made to that effect. This decree shall thereafter have the same effect as a formal decree approving or determining distribution. The petitioner, or the surviving spouse, or both, need not appear in person at such hearing, nor must an attorney for the petitioner spouse appear in person at such hearing. The petitioner or the attorney for the petitioner, or both, may either:

(1) Upon proper motion made by the petitioner, appear telephonically; or

(2) Submit one (1) or more affidavits in advance of the hearing certifying that notice of hearing was given as required by law and that no objection to the entering of the decree has been received by the petitioner or the attorney for the petitioner.

(c) In the event that the surviving spouse (or person claiming through or under the surviving spouse) shall elect to proceed under this section, the surviving spouse shall assume and be liable for any and all indebtedness that might be a claim against the estate of the decedent and there will be no administration of the estate of the decedent.

History:

[15-3-1205, added 1973, ch. 124, sec. 2, p. 234; am. 1974, ch. 199, sec. 4, p. 1516; am. 2003, ch. 60, sec. 1, p. 206; am. 2005, ch. 121, sec. 1, p. 396.]
Idaho Code § 15-3-709 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-709
15-3-709 DUTY OF PERSONAL REPRESENTATIVE — POSSESSION OF ESTATE.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-709. Duty of personal representative — Possession of estate. Except as otherwise provided by a decedent's will, every personal representative has a right to, and shall take possession or control of, the decedent's property, except that any real property or tangible personal property may be left with or surrendered to the person presumptively entitled thereto unless or until, in the judgment of the personal representative, possession of the property by him will be necessary for purposes of administration. The request by a personal representative for delivery of any property possessed by an heir or devisee is conclusive evidence, in any action against the heir or devisee for possession thereof, that the possession of the property by the personal representative is necessary for purposes of administration. The personal representative shall pay taxes on, and take all steps reasonably necessary for the management, protection and preservation of, the estate in his possession. He may maintain an action to recover possession of property or to determine the title thereto.

History:

[I.C., sec. 15-3-709, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-216 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-216
15-12-216 TAXES.
Status: in_force

PART 2.

AUTHORITY

15-12-216. Taxes. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:

(1) Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, federal insurance contributions act and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters and any other tax related documents, including receipts, offers, waivers, consents, including consents and agreements under Internal Revenue Code section 2032A, 26 U.S.C. section 2032A, as amended, closing agreements and any power of attorney required by the internal revenue service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following twenty-five (25) tax years;

(2) Pay taxes due, collect refunds, post bonds, receive confidential information and contest deficiencies determined by the internal revenue service or other taxing authority;

(3) Exercise any election available to the principal under federal, state, local or foreign tax law; and

(4) Act for the principal in all tax matters for all periods before the internal revenue service, and any other taxing authority.

History:

[15-12-216, added 2008, ch. 186, sec. 2, p. 578.]
Idaho Code § 15-15-109 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-109
15-15-109 RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT.
Status: in_force

PART 1.

Provisions

15-15-109. 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. 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:

[15-15-109, added 2015, ch. 115, sec. 1, p. 299.]
Idaho Code § 15-3-719 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-719
15-3-719 COMPENSATION OF PERSONAL REPRESENTATIVE.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-719. Compensation of personal representative. A personal representative is entitled to reasonable compensation for his services. If a will provides for compensation of the personal representative and there is no contract with the decedent regarding compensation, he may renounce the provision before qualifying and be entitled to reasonable compensation. A personal representative may also renounce his right to all or any part of the compensation. A written renunciation of fee may be filed with the court.

History:

[I.C., sec. 15-3-719, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-508 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-508
15-5-508 PROFESSIONAL EVALUATION.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-508. professional evaluation. [EFFECTIVE January 1, 2027] (1) At or before a hearing on a petition under this part for a protective arrangement, the court may order a professional evaluation of the respondent:

(a) If the respondent requests the evaluation; or

(b) In other cases, unless the court finds that it has sufficient information to determine the respondent's needs and abilities without the evaluation.

(2) If the court orders an evaluation under subsection (1) of this section, the respondent shall be examined by a licensed physician, psychologist, social worker, or other individual appointed by the court who is qualified to evaluate the respondent's alleged cognitive and functional abilities and limitations and will not be advantaged or disadvantaged by a decision to grant the petition or otherwise have a conflict of interest. The individual conducting the evaluation promptly shall file a report in a record with the court. Unless otherwise directed by the court, the report shall contain:

(a) A description of the nature, type, and extent of the respondent's cognitive and functional abilities and limitations;

(b) An evaluation of the respondent's mental and physical condition and, if appropriate, educational potential, adaptive behavior, and social skills;

(c) A prognosis for improvement, including with regard to the ability to manage the respondent's property and financial affairs if a limitation in that ability is alleged, and recommendation for the appropriate treatment, support, or habilitation plan; and

(d) The date of the examination on which the report is based.

(3) The respondent may decline to participate in an evaluation ordered under subsection (1) of this section.

History:

[15-5-508, added 2026, ch. 79, sec. 7, p. 390.]
Idaho Code § 15-2-108 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-108
15-2-108 AFTERBORN HEIRS.
Status: in_force

PART 1.

INTESTATE SUCCESSION

15-2-108. Afterborn heirs. Relatives of the decedent conceived by natural or artificial means before his death but born within ten (10) months after the decedent's date of death, shall inherit as if they had been born in the lifetime of the decedent.

History:

[15-2-108, as added by 1971, ch. 111, sec. 1, p. 233; am. 2005, ch. 123, sec. 1, p. 407.]
Idaho Code § 15-7-104 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-104
15-7-104 EFFECT OF FAILURE TO REGISTER.
Status: in_force

PART 1.

TRUST REGISTRATION

15-7-104. Effect of failure to register. A trustee who fails to register a trust in a proper place as required by this Part, for purposes of any proceedings initiated by a beneficiary of the trust prior to registration, is subject to the personal jurisdiction of any court in which the trust could have been registered. In addition, any trustee who, within thirty (30) days after receipt of a written demand by a settlor or beneficiary of the trust, fails to register a trust as required by this chapter is subject to removal and denial of compensation or to surcharge as the court may direct unless directed not to register by all beneficiaries or as provided in section 15-1-108 of this code a person with a general power of appointment representing all the beneficiaries and acting for them. A provision in the terms of the trust purporting to excuse the trustee from the duty to register, or directing that the trust or trustee shall not be subject to the jurisdiction of the court, is ineffective.

History:

[I.C., sec. 15-7-104, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-1105 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1105
15-2-1105 EXECUTION OF ELECTRONIC WILL.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1105. EXECUTION OF ELECTRONIC WILL. (1) An electronic will must be:

(a) A tamper-evident electronic record that is readable as text at the time of signing under paragraph (b) of this subsection;

(b) Signed by:

(i) The testator; or

(ii) Another individual in the testator's name, in the testator's physical presence, and by the testator's direction; and

(c) Signed in the physical or electronic presence of the testator by at least two (2) individuals, each of whom is a resident of a state at the time of signing, within a reasonable time after witnessing:

(i) The signing of the will under paragraph (b) of this subsection; or

(ii) The testator's acknowledgment of the signing of the will under paragraph (b) of this subsection or acknowledgment of the will.

(2) Intent of a testator that a record under subsection (1)(a) of this section be the testator's electronic will, or that a record affixed to or logically associated with an electronic will forms a part thereof, may be established by extrinsic evidence.

(3) A signature affixed to an acknowledgment or affidavit under section 15-2-1108(1), Idaho Code, that is affixed to or logically associated with an electronic will, or a record that would constitute an electronic will but for lack of a signature or signatures described in this sentence, is deemed a signature of the electronic will under subsection (1) of this section.

History:

[15-2-1105, added 2023, ch. 104, sec. 1, p. 309.]
Idaho Code § 15-3-617 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-617
15-3-617 SPECIAL ADMINISTRATOR — FORMAL PROCEEDINGS — POWERS AND DUTIES.
Status: in_force

PART 6.

PERSONAL REPRESENTATIVE — APPOINTMENT, CONTROL AND TERMINATION OF AUTHORITY

15-3-617. Special administrator — Formal proceedings — Powers and duties. A special administrator appointed by order of the court in any formal proceeding has the power of a general personal representative except as limited in the appointment and duties as prescribed in the order. The appointment may be for a specified time, to perform particular acts or on other terms as the court may direct.

History:

[I.C., sec. 15-3-617, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-106 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-106
15-5-106 VENUE.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-106. Copies of public records to be furnished. [effective until january 1, 2027] When a copy of any public record is required by the veterans administration to be used in determining the eligibility of any persons to participate in benefits made available by the veterans administration, the official custodian of such public records shall without charge provide the applicant for such benefits or any person acting on his behalf or the authorized representative of the veterans administration with a certified copy of such record.

15-5-106. venue. [effective january 1, 2027] (1) Venue for a guardianship proceeding for a minor shall be in:

(a) The county in which the minor resides or is present at the time the proceeding commences; or

(b) The county in which another proceeding concerning the custody or parental rights of the minor is pending.

(2) Venue for a guardianship proceeding or protective arrangement instead of guardianship for an adult shall be in:

(a) The county in which the respondent resides;

(b) If the respondent has been admitted to an institution by court order, the county in which the court is located; or

(c) If the proceeding is for appointment of an emergency guardian for the respondent, the county in which the respondent is present.

(3) Venue for a conservatorship proceeding or protective arrangement instead of conservatorship shall be in:

(a) The county in which the respondent resides, whether or not a guardian has been appointed in another county or other jurisdiction; or

(b) If the respondent does not reside in this state, in any county in which property of the respondent is located.

(4) If proceedings under this chapter are brought in more than one (1) county, the court of the county in which the first proceeding is brought has the exclusive right to proceed unless the court determines venue is properly in another court or the interest of justice otherwise requires transfer of the proceeding.

History:

[15-5-106, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 3, p. 332.]
Idaho Code § 15-5-411 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-411
15-5-411 ORDER OF APPOINTMENT OF CONSERVATOR.
Status: in_force

PART 4

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

15-5-411. Bond. [effective until January 1, 2027] The court may require a conservator to furnish a bond conditioned upon faithful discharge of all duties of the trust according to law, with sureties as it shall specify. Unless otherwise directed, the bond shall be in the amount of the aggregate capital value of the property of the estate in his control plus one (1) year's estimated income minus the value of securities deposited under arrangements requiring an order by the court for their removal and the value of any land which the fiduciary, by express limitation of power, lacks power to sell or convey without court authorization. The court in lieu of sureties on a bond, may accept other security for the performance of the bond, including a pledge of securities or a mortgage of land.

15-5-411. ORDER OF APPOINTMENT OF CONSERVATOR. [effective January 1, 2027] (1) A court order appointing a conservator for a minor shall include findings to support appointment of a conservator and, if a full conservatorship is granted, the reason a limited conservatorship would not meet the identified needs of the minor.

(2) A court order appointing a conservator for an adult respondent shall:

(a) Include a specific finding that clear and convincing evidence has established that the identified needs of the respondent cannot be met by a protective arrangement instead of conservatorship or other less restrictive alternative, including use of appropriate supportive services, technological assistance, or supported decision-making; and

(b) Include a specific finding that clear and convincing evidence established the respondent was given proper notice of the hearing on the petition.

(3) A court order establishing a full conservatorship for an individual subject to conservatorship shall state the basis for granting a full conservatorship and include specific findings to support the conclusion that a limited conservatorship would not meet the functional needs of the individual subject to conservatorship.

(4) A court order establishing a limited conservatorship shall state the specific property placed under the control of the conservator and the powers granted to the conservator.

(5) The court, as part of an order establishing a conservatorship, shall identify any person that subsequently is entitled to:

(a) Notice of the rights of the individual subject to conservatorship under section 15-5-412(2), Idaho Code;

(b) Notice of a sale of or surrender of a lease to the primary dwelling of the individual subject to conservatorship;

(c) Notice that the conservator has delegated a power that requires court approval under section 15-5-414, Idaho Code, or substantially all powers of the conservator;

(d) Notice that the conservator will be unavailable to perform the conservator's duties for more than one (1) month;

(e) A copy of the conservator's plan under section 15-5-419, Idaho Code, and the conservator's report under section 15-5-423, Idaho Code;

(f) Access to court records relating to the conservatorship;

(g) Notice of a transaction involving a substantial conflict between the conservator's fiduciary duties and personal interests;

(h) Notice of the death or significant change in the condition of the individual subject to conservatorship;

(i) Notice that the court has limited or modified the powers of the conservator; and

(j) Notice of the removal of the conservator.

(6) If an individual subject to conservatorship is an adult, the spouse and adult children of the individual subject to conservatorship are entitled under subsection (5) of this section to notice unless the court determines notice would be contrary to the preferences or prior directions of the individual subject to conservatorship or not in the best interest of the individual subject to conservatorship.

(7) If the individual subject to conservatorship is a minor, each parent and adult sibling of the minor is entitled under subsection (5) of this section to notice unless the court determines notice would not be in the best interest of the minor.

History:

[15-5-411, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 370.]
Idaho Code § 15-6-109 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-109
15-6-109 FINANCIAL INSTITUTION PROTECTION — PAYMENT AFTER DEATH OR DISABILITY — JOINT ACCOUNT.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-109. Financial institution protection — Payment after death or disability — Joint account. Any sums in a joint account may be paid, on request, to any party without regard to whether any other party is incapacitated or deceased at the time the payment is demanded; but payment may not be made to the personal representative or heirs of a deceased party unless proofs of death are presented to the financial institution showing that the decedent was the last surviving party or unless there is no right of survivorship under section 15-6-104 of this Part.

History:

[I.C., sec. 15-6-109, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-205 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-205
15-7-205 PROCEEDINGS FOR REVIEW OF EMPLOYMENT OF AGENTS AND REVIEW OF COMPENSATION OF TRUSTEE AND EMPLOYEES OF TRUST.
Status: in_force

PART 2.

JURISDICTION OF COURT CONCERNING TRUSTS

15-7-205. Proceedings for review of employment of agents and review of compensation of trustee and employees of trust. On petition of an interested person, after notice to all interested persons, the court may review the propriety of employment of any person by a trustee including any attorney, auditor, investment advisor or other specialized agent or assistant, and the reasonableness of the compensation of any person so employed, and the reasonableness of the compensation determined by the trustee for his own services. Any person who has received excessive compensation from a trust may be ordered to make appropriate refunds.

History:

[I.C., sec. 15-7-205, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-407 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-407
15-5-407 PROFESSIONAL EVALUATION.
Status: in_force

PART 4

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

15-5-407. Procedure concerning hearing and order on original petition. [effective until January 1, 2027] (a) Upon receipt of a petition for appointment of a conservator or other protective order because of minority, the court shall set a date for hearing on the matters alleged in the petition. If, at any time in the proceeding, the court determines that the interests of the minor are or may be inadequately represented, it must appoint an attorney to represent the minor, giving consideration to the choice of the minor if fourteen (14) years of age or older. A lawyer appointed by the court to represent a minor has the powers and duties of a guardian ad litem.

(b) Upon receipt of a petition for appointment of a conservator or other protective order for reasons other than minority, the court shall set a date for hearing.

Unless the person to be protected has counsel of his own choice, the court may appoint a lawyer to represent him who then has the powers and duties of a guardian ad litem. If the alleged disability is mental illness, mental disability, physical illness or disability, advanced age, chronic use of drugs, or chronic intoxication, the court may direct that the person to be protected be examined by a physician designated by the court, preferably a physician who is not connected with any institution in which the person is a patient or is detained. The court may send a visitor to interview the person to be protected. The visitor may be a guardian ad litem or an officer or employee of the court.

(c) After hearing, upon finding that a basis of the appointment of a conservator or other protective order has been established, the court shall make an appointment or other appropriate order.

15-5-407. professional evaluation. [effective January 1, 2027] (1) At or before a hearing on a petition for conservatorship for an adult, the court may order a professional evaluation of the respondent:

(a) If the respondent requests the evaluation; or

(b) In other cases, if the court finds it does not have sufficient information to determine the respondent's needs and abilities without the evaluation.

(2) If the court orders an evaluation under subsection (1) of this section, the respondent shall be examined by a licensed physician, psychologist, social worker, or other individual appointed by the court who is qualified to evaluate the respondent's alleged cognitive and functional abilities and limitations and who will not be advantaged or disadvantaged by a decision to grant the petition or otherwise have a conflict of interest. The individual conducting the evaluation promptly shall file a report in a record with the court. Unless otherwise directed by the court, the report shall contain:

(a) A description of the nature, type, and extent of the respondent's cognitive and functional abilities and limitations with regard to the management of the respondent's property and financial affairs;

(b) An evaluation of the respondent's mental and physical condition and, if appropriate, educational potential, adaptive behavior, and social skills;

(c) A prognosis for improvement with regard to the ability to manage the respondent's property and financial affairs; and

(d) The date of the examination on which the report is based.

(3) A respondent may decline to participate in an evaluation ordered under subsection (1) of this section.

History:

[15-5-407, added 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 14, p. 319; am. 2010, ch. 235, sec. 6, p. 547; repealed and added 2026, ch. 79, sec. 6, p. 368.]
Idaho Code § 15-3-202 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-202
15-3-202 APPOINTMENT OR TESTACY PROCEEDINGS — CONFLICTING CLAIM OF DOMICILE IN ANOTHER STATE.
Status: in_force

PART 2.

VENUE FOR PROBATE AND ADMINISTRATION — PRIORITY TO ADMINISTER — DEMAND FOR NOTICE

15-3-202. Appointment or testacy proceedings — Conflicting claim of domicile in another state. If conflicting claims as to the domicile of a decedent are made in a formal testacy or appointment proceeding commenced in this state, and in a testacy or appointment proceeding after notice pending at the same time in another state, the court of this state must stay, dismiss, or permit suitable amendment in, the proceeding here unless it is determined that the local proceeding was commenced before the proceeding elsewhere. The determination of domicile in the proceeding first commenced must be accepted as determinative in the proceeding in this state.

History:

[I.C., sec. 15-3-202, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-605 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-605
15-2-605 ANTI-LAPSE — DECEASED DEVISEE — CLASS GIFTS.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-605. Anti-lapse — Deceased devisee — Class gifts. If a devisee who is a grandparent or a lineal descendant of a grandparent of the testator is dead at the time of execution of the will, fails to survive the testator, or is treated as if he predeceased the testator, the issue of the deceased devisee who survive the testator by one hundred twenty (120) hours take in place of the deceased devisee and if they are all of the same degree of kinship to the devisee they take equally, but if of unequal degree then those of more remote degree take by representation. One who would have been a devisee under a class gift if he had survived the testator is treated as a devisee for purposes of this section whether his death occurred before or after the execution of the will.

History:

[I.C., sec. 15-2-605, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-12-215 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-215
15-12-215 RETIREMENT PLANS.
Status: in_force

PART 2.

AUTHORITY

15-12-215. Retirement plans. (1) In this section, "retirement plan" means any plan or account created by an employer, the principal or another individual for the purpose of providing retirement benefits or deferred compensation of which the principal is a participant, beneficiary or owner, including a plan or account under the following sections of the Internal Revenue Code:

(a) An individual retirement account under Internal Revenue Code section 408, 26 U.S.C. section 408, as amended;

(b) A Roth individual retirement account under Internal Revenue Code section 408A, 26 U.S.C. section 408A, as amended;

(c) A deemed individual retirement account under Internal Revenue Code section 408(q), 26 U.S.C. section 408(q), as amended;

(d) An annuity or mutual fund custodial account under Internal Revenue Code section 403(b), 26 U.S.C. section 403(b), as amended;

(e) A pension, profit-sharing, stock bonus or other retirement plan qualified under Internal Revenue Code section 401(a), 26 U.S.C. section 401(a), as amended;

(f) A plan under Internal Revenue Code section 457(b), 26 U.S.C. section 457(b), as amended; and

(g) A nonqualified deferred compensation plan under Internal Revenue Code section 409A, 26 U.S.C. section 409A, as amended.

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

(a) Select the form and timing of payments under a retirement plan and withdraw benefits from a plan;

(b) Make a rollover, including a direct trustee to trustee rollover, of benefits from one (1) retirement plan to another;

(c) Establish a retirement plan in the principal's name;

(d) Make contributions to a retirement plan;

(e) Exercise investment powers available under a retirement plan; and

(f) Borrow from, sell assets to or purchase assets from a retirement plan.

History:

[15-12-215, added 2008, ch. 186, sec. 2, p. 578.]
Idaho Code § 15-5-418 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-418
15-5-418 DUTIES OF CONSERVATOR.
Status: in_force

PART 4

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

15-5-418. DUTIES OF CONSERVATOR. [effective January 1, 2027] (1) A conservator is a fiduciary and has duties of prudence and loyalty to the individual subject to conservatorship.

(2) A conservator shall promote the self-determination of the individual subject to conservatorship and, to the extent feasible, encourage the individual subject to conservatorship to participate in decisions, act on the individual subject to conservatorship's own behalf, and develop or regain the capacity to manage the individual subject to conservatorship's personal affairs.

(3) In making a decision for an individual subject to conservatorship, the conservator shall make the decision the conservator reasonably believes the individual subject to conservatorship would make if able, unless doing so would fail to preserve the resources needed to maintain the individual subject to conservatorship's well-being and lifestyle or otherwise unreasonably harm or endanger the welfare or personal or financial interests of the individual subject to conservatorship. To determine the decision the individual subject to conservatorship would make if able, the conservator shall consider the individual subject to conservatorship's prior or current directions, preferences, opinions, values, and actions, to the extent actually known or reasonably ascertainable by the conservator.

(4) If a conservator cannot make a decision under subsection (3) of this section because the conservator does not know and cannot reasonably determine the decision the individual subject to conservatorship probably would make if able, or the conservator reasonably believes the decision the individual subject to conservatorship would make would fail to preserve resources needed to maintain the individual subject to conservatorship's well-being and lifestyle or otherwise unreasonably harm or endanger the welfare or personal or financial interests of the individual subject to conservatorship, the conservator shall act in accordance with the best interest of the individual subject to conservatorship. In determining the best interest of the individual subject to conservatorship, the conservator shall consider:

(a) Information received from professionals and persons that demonstrate sufficient interest in the welfare of the individual subject to conservatorship;

(b) Other information the conservator believes the individual subject to conservatorship would have considered if the individual subject to conservatorship were able to act; and

(c) Other factors a reasonable person in the circumstances of the individual subject to conservatorship would consider, including consequences for others.

(5) Except when inconsistent with the conservator's duties under subsections (1) through (4) of this section, a conservator shall invest and manage the conservatorship estate as a prudent investor would, by considering:

(a) The circumstances of the individual subject to conservatorship and the conservatorship estate;

(b) General economic conditions;

(c) The possible effect of inflation or deflation;

(d) The expected tax consequences of an investment decision or strategy;

(e) The role of each investment or course of action in relation to the conservatorship estate as a whole;

(f) The expected total return from income and appreciation of capital;

(g) The need for liquidity, regularity of income, and preservation or appreciation of capital; and

(h) The special relationship or value, if any, of specific property to the individual subject to conservatorship.

(6) The propriety of a conservator's investment and management of the conservatorship estate is determined in light of the facts and circumstances existing when the conservator decides or acts and not by hindsight.

(7) A conservator shall make a reasonable effort to verify facts relevant to the investment and management of the conservatorship estate.

(8) A conservator that has special skills or expertise, or is named conservator in reliance on the conservator's representation of special skills or expertise, has a duty to use the special skills or expertise in carrying out the conservator's duties.

(9) In investing, selecting specific property for distribution, and invoking a power of revocation or withdrawal for the use or benefit of the individual subject to conservatorship, a conservator shall consider any estate plan of the individual subject to conservatorship known or reasonably ascertainable to the conservator and may examine the will or other donative, nominative, or appointive instrument of the individual.

(10) A conservator shall maintain insurance on the insurable real and personal property of the individual subject to conservatorship, unless the conservatorship estate lacks sufficient funds to pay for insurance or the court finds:

(a) The property lacks sufficient equity; or

(b) Insuring the property would unreasonably dissipate the conservatorship estate or otherwise not be in the best interest of the individual subject to conservatorship.

(11) If a power of attorney for finances is in effect, a conservator shall cooperate with the agent to the extent feasible.

(12) A conservator has access to and authority over a digital asset of the individual subject to conservatorship to the extent provided in chapter 14, title 15, Idaho Code, the revised uniform fiduciary access to digital assets act, or court order.

(13) A conservator for an adult individual subject to conservatorship shall notify the court if the condition of the adult individual subject to conservatorship has changed so that the adult individual subject to conservatorship is capable of exercising rights previously removed. The notice shall be given immediately on learning of the change.

History:

[15-5-418, added 2026, ch. 79, sec. 6, p. 375.]
Idaho Code § 15-5-113 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-113
15-5-113 NOTICE OF HEARING GENERALLY.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-113. notice of hearing generally. [effective january 1, 2027] (1) Except as otherwise provided in sections 15-5-203, 15-5-208, 15-5-303, 15-5-403, and 15-5-505, Idaho Code, if notice of a hearing under this chapter is required, the movant shall give notice of the date, time, and place of the hearing to the person to be notified unless otherwise ordered by the court for good cause. Except as otherwise provided in this chapter, notice shall be given in compliance with the Idaho supreme court rules at least fourteen (14) days before the hearing.

(2) Proof of notice of a hearing under this chapter shall be made before or at the hearing and filed in the proceeding.

(3) Notice of a hearing under this chapter shall be communicated:

(a) In a form and manner that is accessible and understandable by the recipient, through the use of assistive technology if necessary;

(b) In plain language; and

(c) To the extent feasible, in a language in which the recipient is proficient.

History:

[15-5-113, added 2026, ch. 79, sec. 3, p. 334.]
Idaho Code § 15-3-806 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-806
15-3-806 ALLOWANCE OF CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-806. Allowance of claims. (a) As to claims presented in the manner described in section 15-3-804(a) of this Part within the time limit prescribed in 15-3-803 of this Part, the personal representative may mail a notice to any claimant stating that the claim has been disallowed. If, after allowing or disallowing a claim, the personal representative changes his decision concerning the claim, he shall notify the claimant. The personal representative may not change a disallowance of a claim after the time for the claimant to file a petition for allowance or to commence a proceeding on the claim has run and the claim has been barred. Every claim which is disallowed in whole or in part by the personal representative is barred so far as not allowed unless the claimant files a petition for allowance in the court or commences a proceeding against the personal representative not later than sixty (60) days after the mailing of the notice of disallowance or partial allowance if the notice warns the claimant of the impending bar. Failure of the personal representative to mail notice to a claimant of action on his claim for sixty (60) days after the time for original presentation of the claim has expired has the effect of a notice of allowance.

(b) Upon the petition of the personal representative or of a claimant in a proceeding for the purpose, the court may allow in whole or in part any claim or claims presented to the personal representative or filed with the clerk of the court in due time and not barred by subsection (a) of this section. Notice in this proceeding shall be given to the claimant, the personal representative and those other persons interested in the estate as the court may direct by order entered at the time the proceeding is commenced.

(c) A judgment in a proceeding in another court against a personal representative to enforce a claim against a decedent's estate is an allowance of the claim.

(d) Unless otherwise provided in any judgment in another court entered against the personal representative, allowed claims bear interest at the legal rate for the period commencing sixty (60) days after the time for original presentation of the claim has expired unless based on a contract making a provision for interest, in which case they bear interest in accordance with that provision.

History:

[I.C., sec. 15-3-806, as added by 1971, ch. 111, sec. 1, p. 233; am. 1974, ch. 199, sec. 3, p. 1516.]
Idaho Code § 15-3-101 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-101
15-3-101 DEVOLUTION OF ESTATE AT DEATH — RESTRICTIONS.
Status: in_force

PART 1.

GENERAL PROVISIONS

15-3-101. Devolution of estate at death — Restrictions. The power of a person to leave property by will, and the rights of creditors, devisees, and heirs to his property are subject to the restrictions and limitations contained in this code to facilitate the prompt settlement of estates. Upon the death of a person, his separate property devolves to the persons to whom it is devised by his last will, or to those indicated as substitutes for them in cases involving lapse, renunciation or other circumstances affecting the devolution of testate estates, or in the absence of testamentary disposition to his heirs, or to those indicated as substitutes for them in cases involving renunciation or other circumstances affecting the devolution of intestate estates, and upon the death of a husband or wife, the decedent's share of their community property devolves to the persons to whom it is devised by his last will, or in the absence of testamentary disposition, to the surviving spouse, but all of their community property which is under the management and control of the decedent is subject to his debts and administration, and that portion of their community property which is not under the management and control of the decedent but which is necessary to carry out the provisions of his will is subject to administration; but the devolution of all the above described property is subject to rights to homestead allowance, exempt property, to renunciation to rights of creditors, elective share of the surviving spouse and to administration.

History:

[15-3-101, added 1971, ch. 111, sec. 1, p. 233; am. 2014, ch. 134, sec. 1, p. 369.]
Idaho Code § 15-3-910 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-910
15-3-910 PURCHASERS FROM DISTRIBUTEES PROTECTED.
Status: in_force

PART 9.

SPECIAL PROVISIONS RELATING TO DISTRIBUTION

15-3-910. Purchasers from distributees protected. If property distributed in kind or a security interest therein is acquired for value by a purchaser from, or lender to, a distributee who has received an instrument or deed of distribution from the personal representative, or is so acquired by a purchaser from or lender to a transferee from such distributee, the purchaser or lender takes title free of rights of any interested person in the estate and incurs no personal liability to the estate, or to any interested person, whether or not the distribution was proper or supported by court order and whether or not the authority of the personal representative was terminated prior to execution of the instrument or deed. This section protects a purchaser from or lender to a distributee who, as personal representative, has executed a deed of distribution to himself, as well as a purchaser from or lender to any other distributee or his transferee. To be protected under this provision, a purchaser or lender need not inquire whether a personal representative acted properly in making the distribution in kind, even if the personal representative and the distributee are the same person, or whether the authority of the personal representative had terminated prior to the distribution. Any recorded instrument described in this section shall be prima facie evidence that such transfer was made for value.

History:

[I.C., sec. 15-3-910, as added by 1971, ch. 111, sec. 1, p. 233; am. 1978, ch. 350, sec. 14, p. 922.]
Idaho Code § 15-5-102 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-102
15-5-102 DEFINITIONS.
Status: in_force

PART 1

GENERAL PROVISIONS

15-5-102. Jurisdiction of subject matter — Consolidation of proceedings. [effective until january 1, 2027] When both guardianship and protective proceedings as to the same person are commenced or pending in the same court, the proceedings may be consolidated.

15-5-102. definitions. [effective january 1, 2027] As used in this chapter:

(1) "Adult" means an individual at least eighteen (18) years of age or an emancipated individual under eighteen (18) years of age.

(2) "Adult subject to conservatorship" means an adult for whom a conservator has been appointed under this chapter.

(3) "Adult subject to guardianship" means an adult for whom a guardian has been appointed under this chapter.

(4) "Advance care planning document," "advance directive," "directive," or "health care directive" means a document as defined in section 39-4502(1), Idaho Code.

(5) "Artificial life-sustaining procedures" means any medical procedure or intervention that utilizes mechanical means to sustain or supplant a vital function. Artificial life-sustaining procedures shall not include the administration of medication, and it shall not include the performance of any medical procedure deemed necessary to alleviate pain or any procedure that could be expected to result in the recovery or long-term survival of the patient and his restoration to consciousness.

(6) "Claim" includes a claim against an individual or conservatorship estate, whether arising in contract, tort, or otherwise.

(7) "Conservator" means a person appointed by a court to make decisions with respect to the property or financial affairs of an individual subject to conservatorship. The term includes a co-conservator.

(8) "Conservatorship estate" means the property subject to conservatorship under this chapter.

(9) "De facto custodian" means a person who has either been appointed as the de facto custodian pursuant to section 32-1705, Idaho Code, or if not appointed, has been the primary caregiver for, and primary financial supporter of, a child who, prior to the filing of a petition for guardianship, has resided with the person for a period of six (6) months or more if the child is under three (3) years of age and for a period of one (1) year or more if the child is three (3) years of age or older.

(10) "Developmental disability" is as defined in section 66-402(4), Idaho Code.

(11) "Developmental disability evaluation committee" or "DD evaluation committee" means an interdisciplinary team of at least three (3) individuals designated by the director of the department of health and welfare or his designee to evaluate an individual as required by the provisions of this chapter. Each committee must include a physician licensed to practice medicine in the state of Idaho, a licensed social worker or a licensed professional counselor, and a clinical psychologist or such other individual who has a master's degree in psychology as designated by the department director. A licensed independent practitioner may be used instead of a physician. Each committee member must be specially qualified by training and experience in the diagnosis and treatment of persons with a developmental disability.

(12) "Full conservatorship" means a conservatorship that grants the conservator all powers available under this chapter.

(13) "Full guardianship" means a guardianship that grants the guardian all powers available under this chapter.

(14) "Guardian" means a person appointed by the court to make decisions with respect to the personal affairs of an individual. The term includes a co-guardian but does not include a guardian ad litem.

(15) "Guardian ad litem" means a person appointed to inform the court about, and to represent, the needs and best interest of an individual.

(16) "Individual subject to conservatorship" means an adult or minor for whom a conservator has been appointed under this chapter.

(17) "Individual subject to guardianship" means an adult or minor for whom a guardian has been appointed under this chapter.

(18) "Less restrictive alternative" means an approach to meeting an individual's needs that restricts fewer rights of the individual than would the appointment of a guardian or conservator. The term includes supported decision-making, appropriate technological assistance, appointment of a representative payee, and appointment of an agent by the individual, including appointment under a medical directive or power of attorney for finances.

(19) "Letters of office" means a record issued by a court certifying a guardian's or conservator's authority to act. The term includes letters of guardianship and letters of conservatorship.

(20) "Licensed independent practitioner" or "LIP" means:

(a) An individual licensed as a physician or physician assistant pursuant to chapter 18, title 54, Idaho Code; or

(b) A person licensed as an advanced practice registered nurse pursuant to chapter 14, title 54, Idaho Code.

(21) "Limited conservatorship" means a conservatorship that grants the conservator less than all powers available under this chapter, grants powers over only certain property, or otherwise restricts the powers of the conservator.

(22) "Limited guardianship" means a guardianship that grants the guardian less than all powers available under this chapter or otherwise restricts the powers of the guardian.

(23) "Manage financial resources" means the actions necessary to obtain, administer, and dispose of real, personal, intangible or business property, benefits, or income.

(24) "Minor" means an unemancipated individual under eighteen (18) years of age.

(25) "Minor subject to conservatorship" means a minor for whom a conservator has been appointed under this chapter.

(26) "Minor subject to guardianship" means a minor for whom a guardian has been appointed under this chapter.

(27) "Parent" does not include an individual whose parental rights have been terminated.

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

(29) "Property" includes tangible and intangible property.

(30) "Protective arrangement instead of conservatorship" means a court order entered under section 15-5-503, Idaho Code.

(31) "Protective arrangement instead of guardianship" means a court order entered under section 15-5-502, Idaho Code.

(32) "Protective arrangement under part 5" means a court order entered under section 15-5-502 or 15-5-503, Idaho Code.

(33) "Record," used as a noun, 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.

(34) "Respondent" means an individual for whom appointment of a guardian or conservator is sought or a protective arrangement instead of guardianship or conservatorship is sought.

(35) "Sign" means, with present intent to authenticate or adopt a record:

(a) To execute or adopt a tangible symbol; or

(b) To attach to or logically associate with the record an electronic symbol, sound, or process.

(36) "State" means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. The term includes federally recognized Indian tribes.

(37) "Supported decision-making" means assistance from one (1) or more persons of an individual's choosing in understanding the nature and consequences of potential personal and financial decisions, which enables the individual to make the decisions, and in communicating a decision once made if consistent with the individual's wishes.

History:

[15-5-102, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 3, p. 329.]
Idaho Code § 15-5-319 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-319
15-5-319 TERMINATION OR MODIFICATION OF GUARDIANSHIP FOR ADULT.
Status: in_force

PART 3

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

15-5-319. TERMINATION OR MODIFICATION OF GUARDIANSHIP FOR ADULT. [effective January 1, 2027] (1) An adult subject to guardianship, the guardian for the adult subject to guardianship, or a person interested in the welfare of the adult subject to guardianship may petition for:

(a) Termination of the guardianship on the grounds that a basis for appointment under section 15-5-301, Idaho Code, does not exist or that termination would be in the best interest of the adult subject to guardianship or for other good cause; or

(b) Modification of the guardianship on the grounds that the extent of protection or assistance granted is not appropriate or for other good cause.

(2) The court shall hold a hearing to determine whether termination or modification of a guardianship for an adult subject to guardianship is appropriate upon:

(a) Petition under subsection (1) of this section that contains allegations that, if true, would support a reasonable belief that termination or modification of the guardianship may be appropriate, but the court may decline to hold a hearing if a petition based on the same or substantially similar facts was filed during the preceding six (6) months;

(b) Communication from the adult subject to guardianship, the guardian, or a person interested in the welfare of the adult subject to guardianship that supports a reasonable belief that termination or modification of the guardianship may be appropriate, including because the functional needs of the adult subject to guardianship or supports or services available to the adult subject to guardianship have changed;

(c) A report from a guardian or conservator that indicates that termination or modification may be appropriate because the functional needs of the adult subject to guardianship or supports or services available to the adult subject to guardianship have changed or a protective arrangement instead of guardianship or other less restrictive alternative for meeting the adult subject to guardianship's needs is available; or

(d) A determination by the court that a hearing would be in the best interest of the adult subject to guardianship.

(3) Notice of a petition under subsection (2)(a) of this section shall be given to the adult subject to guardianship, the guardian, and any other person as the court determines.

(4) Upon presentation of prima facie evidence for termination of a guardianship for an adult subject to guardianship, the court shall order termination unless it is proven that a basis for appointment of a guardian under section 15-5-301, Idaho Code, exists.

(5) The court shall modify the powers granted to a guardian for an adult subject to guardianship if the powers are excessive or inadequate due to a change in the abilities or limitations of the adult subject to guardianship, the adult subject to guardianship's supports, or other circumstances.

(6) Unless the court otherwise orders for good cause, before terminating or modifying a guardianship for an adult subject to guardianship, the court shall follow the same procedures to safeguard the rights of the adult subject to guardianship that apply to a petition for guardianship.

(7) An adult subject to guardianship who seeks to terminate or modify the terms of the guardianship has the right to choose an attorney to represent the adult subject to guardianship in the matter. If the adult subject to guardianship is not represented by an attorney, the court shall appoint an attorney under the same conditions as in section 15-5-305, Idaho Code. The court shall award reasonable attorney's fees to the attorney for the adult subject to guardianship as provided in section 15-5-119, Idaho Code.

History:

[15-5-319, added 2026, ch. 79, sec. 5, p. 361.]
Idaho Code § 15-14-113 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-113
15-14-113 DISCLOSURE OF OTHER DIGITAL ASSETS HELD IN TRUST WHEN TRUSTEE IS NOT ORIGINAL USER.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-113. disclosure of other digital assets held in trust WHEN TRUSTEE is NOT ORIGINAL USER. Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalog of electronic communications sent or received by an original or successor user and stored, carried or maintained by the custodian in an account of the trust and any digital assets in which the trust has a right or interest, other than the content of electronic communications, if the trustee gives to the custodian:

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

(2) A certified copy of the trust instrument or a certification of the trust under chapter 1, title 68, Idaho Code;

(3) A certification by the trustee, under penalty of perjury, that the trust exists and that the trustee is a currently acting trustee of the trust; and

(4) If requested by the custodian:

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

(b) Evidence linking the account to the trust.

History:

[15-14-113, added 2016, ch. 263, sec. 1, p. 690.]
Idaho Code § 15-3-1005 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1005
15-3-1005 LIMITATIONS ON PROCEEDINGS AGAINST PERSONAL REPRESENTATIVE.
Status: in_force

PART 10.

CLOSING ESTATES

15-3-1005. Limitations on proceedings against personal representative. Unless previously barred by adjudication and except as provided in the closing statement, the rights of successors and of creditors whose claims have not otherwise been barred against the personal representative for breach of fiduciary duty are barred unless a proceeding to assert the same is commenced within six (6) months after the filing of the closing statement. The rights thus barred do not include rights to recover from a personal representative for fraud, misrepresentation, or inadequate disclosure related to the settlement of the decedent's estate.

History:

[I.C., sec. 15-3-1005, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-301 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-301
15-2-301 OMITTED SPOUSE.
Status: in_force

PART 3.

SPOUSE AND CHILDREN UNPROVIDED FOR IN WILLS

15-2-301. Omitted spouse. (a) If a testator fails to provide by will for his surviving spouse who married the testator after the execution of the will, the omitted spouse shall receive the same share of the estate he would have received if the decedent left no will unless it appears from the will that the omission was intentional or the testator provided for the spouse by transfer outside the will and the intent that the transfer be in lieu of a testamentary provision is shown by statements of the testator or from the amount of the transfer or other evidence.

(b) In satisfying a share provided by this section, the devises made by the will abate as provided in section 15-3-902 of this code.

History:

[I.C., sec. 15-2-301, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-803 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-803
15-3-803 LIMITATIONS ON PRESENTATION OF CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-803. Limitations on presentation of claims. (a) All claims against a decedent's estate which arose before the death of the decedent, including claims of the state and any subdivision thereof (except claims for state taxes), whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, if not barred earlier by another statute of limitations or nonclaim statute, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented within the earlier of the following dates:

(1) three (3) years after the decedent's death; or

(2) within the time provided in section 15-3-801(b), Idaho Code, for creditors who are given actual notice, and within the time provided in section 15-3-801(a), Idaho Code, for all creditors barred by publication.

(b) All claims described in subsection (a) of this section barred by the nonclaim statute of the decedent's domicile before the giving of notice to creditors in this state are also barred in this state.

(c) All claims against a decedent's estate which arise at or after the death of the decedent, including claims of the state and any subdivision thereof (except claims for state taxes), whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract, tort, or other legal basis, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented as follows:

(1) a claim based on a contract with the personal representative, within four (4) months after performance by the personal representative is due;

(2) any other claim, within the later of four (4) months after it arises, or the time specified in subsection (a)(1) of this section.

(d) Claims relating to state taxes, whether due or to become due, absolute or contingent, liquidated or unliquidated, are barred against the estate, the personal representative, and the heirs and devisees of the decedent, unless presented within the earlier of the following dates:

(1) three (3) years from the latest of:

(i) the date of the decedent's death,

(ii) the due date of the return (without regard to extensions), or

(iii) the date the return was filed; or

(2) within the time provided in section 63-3068(e) or 63-3633(e), Idaho Code, if the state tax commission has been given written notice in accordance with the provisions of those sections.

(e) Nothing in this section affects or prevents:

(1) any proceeding to enforce any mortgage, pledge, or other lien upon property of the estate;

(2) to the limits of the insurance protection only, any proceeding to establish liability of the decedent or the personal representative for which he is protected by liability insurance;

(3) collection of compensation for services rendered and reimbursement for expenses advanced by the personal representative or by the attorney or accountant for the personal representative of the estate; or

(4) assessment or collection of state taxes arising from activities or transactions of the estate; or

(5) assessment or collection of state taxes if a return has not been filed with the state tax commission.

History:

[15-3-803, added 1991, ch. 87, sec. 4, p. 193; am. 1997, ch. 113, sec. 2, p. 279; am. 2004, ch. 130, sec. 1, p. 449.]
Idaho Code § 15-3-720 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-720
15-3-720 EXPENSES IN ESTATE LITIGATION.
Status: in_force

PART 7.

DUTIES AND POWERS OF PERSONAL REPRESENTATIVES

15-3-720. Expenses in estate litigation. If any personal representative or person nominated as personal representative defends or prosecutes any proceeding in good faith, whether successful or not, he is entitled to receive from the estate his necessary expenses and disbursements including reasonable attorney's fees incurred.

History:

[I.C., sec. 15-3-720, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-1202 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-1202
15-3-1202 EFFECT OF AFFIDAVIT.
Status: in_force

PART 12.

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

15-3-1202. Effect of affidavit. The person paying, delivering, transferring, or issuing personal property or the evidence thereof pursuant to affidavit is discharged and released to the same extent as if he dealt with a personal representative of the decedent. He is not required to see to the application of the personal property or evidence thereof or to inquire into the truth of any statement in the affidavit. If any person to whom an affidavit is delivered refuses to pay, deliver, transfer, or issue any personal property or evidence thereof, it may be recovered or its payment, delivery, transfer, or issuance compelled upon proof of their right in a proceeding brought for the purpose by or on behalf of the persons entitled thereto. Any person to whom payment, delivery, transfer or issuance is made is answerable and accountable therefor to any personal representative of the estate or to any other person having a superior right.

History:

[I.C., sec. 15-3-1202, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-509 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-509
15-5-509 ATTENDANCE AND RIGHTS AT HEARING.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-509. ATTENDANCE AND RIGHTS AT HEARING. [EFFECTIVE January 1, 2027] (1) Except as otherwise provided in subsection (2) of this section, a hearing under this part 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 this part may proceed without the respondent in attendance if the court finds by clear and convincing evidence that:

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

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

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

(3) The respondent may be assisted in a hearing under this part 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 this part.

(5) At a hearing under this part, 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) A hearing under this part shall be closed upon request of the respondent and a showing of good cause.

(7) Any person may request to participate in a hearing under this part. The court may grant the request, with or without a hearing, upon determining that the best interest of the respondent will be served. The court may impose appropriate conditions on the person's participation.

History:

[15-5-509, added 2026, ch. 79, sec. 7, p. 391.]
Idaho Code § 15-5-320 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-320
15-5-320 DESIGNATION OF BOARDS OF COMMUNITY GUARDIAN.
Status: in_force

PART 3

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

15-5-320. DESIGNATION OF BOARDS OF COMMUNITY GUARDIAN. [effective January 1, 2027] After making a determination that there exists a need within a county for a guardian for those persons in need of guardianship and for whom there is no person or corporation qualified and willing to act in such capacity, the board of county commissioners may create and budget for, within the county, a board of community guardian. The board of county commissioners of one (1) or more counties within a judicial district may jointly create and budget for a board of community guardian within that district.

History:

[15-5-320, added 2026, ch. 79, sec. 5, p. 362.]
Idaho Code § 15-5-703 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-703
15-5-703 APPLICABILITY.
Status: in_force

PART 7

MISCELLANEOUS PROVISIONS [EFFECTIVE JANUARY 1, 2027]

15-5-703. APPLICABILITY. [effective January 1, 2027] This act applies to:

(1) A proceeding for appointment of a guardian or conservator or for a protective arrangement instead of guardianship or conservatorship commenced after January 1, 2027; and

(2) A guardianship, conservatorship, or protective arrangement instead of guardianship or conservatorship in existence on January 1, 2027, unless the court finds application of a particular provision of this act would substantially interfere with the effective conduct of the proceeding or prejudice the rights of a party, in which case the particular provision of this act does not apply and the superseded law applies.

History:

[15-5-703, added 2026, ch. 79, sec. 9, p. 392.]
Idaho Code § 15-15-102 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-102
15-15-102 DEFINITIONS.
Status: in_force

PART 1.

Provisions

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

(1) "Decision maker" means a person authorized to act for an individual under a substitute decision-making document, whether denominated a decision maker, agent, attorney in fact, proxy, representative or by another title. The term includes an original decision maker, a co-decision maker, a successor decision maker and a person to which a decision maker's authority is delegated.

(2) "Good faith" means honesty in fact.

(3) "Health care" means a service or procedure to maintain, diagnose, treat or otherwise affect an individual's physical or mental condition.

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

(5) "Personal care" means an arrangement or service to provide an individual shelter, food, clothing, transportation, education, recreation, social contact or assistance with the activities of daily living.

(6) "Property" means anything that may be subject to ownership, whether real or personal or legal or equitable, or any interest or right therein.

(7) "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.

(8) "Substitute decision-making document" means a record created by an individual to authorize a decision maker to act for the individual with respect to property, health care or personal care.

History:

[15-15-102, added 2015, ch. 115, sec. 1, p. 298.]
Idaho Code § 15-3-817 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-817
15-3-817 COMMUNITY ESTATES.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-817. Community estates. If a community estate is administered as if each decedent survived the other because of application of the simultaneous death act, section 15-2-104 and section 15-2-601 of this code, or the provisions of a will, community debts will be charged ratably to each half of the community estate and separate debts to the estate of the decedent by whom they were incurred.

History:

[I.C., sec. 15-3-817, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-7-601 — Idaho Code / Title 15 / Chapter 7 / Section 15-7-601
15-7-601 PURPOSE TRUSTS.
Status: in_force

PART 6.

PURPOSE TRUSTS

15-7-601. Purpose trusts. (1) A trust may be created for any purpose, charitable or noncharitable, under the terms of a trust agreement or will. A noncharitable trust so created is a purpose trust and shall exist to serve a purpose.

(2) A purpose trust does not need a beneficiary.

(3) A purpose trust shall be enforceable on the terms set forth in the trust agreement by the person named to enforce the trust; provided, however, that the failure to name a person to enforce the trust shall not void the trust or otherwise cause it to be unenforceable.

(4) A person named to enforce a purpose trust may resign or be removed or replaced in accordance with the trust.

(5) If the person named to enforce the trust resigns, or is removed, or is unwilling or unable to act, and if no successor is named in accordance with the trust, the trustee shall forthwith apply to the court having jurisdiction of the purpose trust for directions or for a person to be appointed by the court to enforce the trust. The court having jurisdiction of the purpose trust shall be empowered to make an order appointing a person to enforce the trust on such terms as it sees fit and to designate how successors will be named.

(6) During any period of time when no person is named or acting to enforce a purpose trust, the court having jurisdiction of the purpose trust shall have the right to exercise all powers necessary to enforce the trust in order to serve the purpose for which it was created.

(7) Any interested person, as defined in section 15-1-201(25), Idaho Code, may bring an action under law or equity to enforce a purpose trust.

(8) Charitable trusts are not governed by this section.

(9) A purpose trust created prior to July 1, 2005, shall be valid and enforceable from the date of the trust's creation.

History:

[15-7-601, added 2005, ch. 99, sec. 1, p. 319; am. 2020, ch. 82, sec. 6, p. 178.]
Idaho Code § 15-8-301 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-301
15-8-301 PURPOSE.
Status: in_force

PART 3.

NONJUDICIAL RESOLUTION

15-8-301. Purpose. The purpose of this part 3 is to provide a binding nonjudicial procedure to resolve matters through written agreements among the parties interested in the estate or trust. The procedure is supplemental to, and may not derogate from, any other proceeding or provision authorized by statute or the common law.

History:

[15-8-301, added 2005, ch. 122, sec. 1, p. 403.]
Idaho Code § 15-3-412 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-412
15-3-412 FORMAL TESTACY PROCEEDINGS — EFFECT OF ORDER — VACATION.
Status: in_force

PART 4.

FORMAL TESTACY AND APPOINTMENT PROCEEDINGS

15-3-412. Formal testacy proceedings — Effect of order — Vacation. Subject to appeal and subject to vacation as provided herein and in section 15-3-413 of this part, a formal testacy order under sections 15-3-409 through 15-3-411 of this part, including an order that the decedent left no valid will and determining heirs, is final as to all persons with respect to all issues concerning the decedent's estate that the court considered or might have considered incident to its rendition relevant to the question of whether the decedent left a valid will, and to the determination of heirs, except that:

(1) The court shall entertain a petition for modification or vacation of its order and probate of another will of the decedent if it is shown that the proponents of the later-offered will were unaware of its existence at the time of the earlier proceeding or were unaware of the earlier proceeding and were given no notice thereof, except by publication.

(2) If intestacy of all or part of the estate has been ordered, the determination of heirs of the decedent may be reconsidered if it is shown that one (1) or more persons were omitted from the determination and it is also shown that the persons were unaware of their relationship to the decedent, were unaware of his death or were given no notice of any proceeding concerning his estate, except by publication.

(3) A petition for vacation under either subsection (1) or (2) of this section must be filed prior to the earlier of the following time limits:

(a) If a personal representative has been appointed for the estate, the time of entry of any order approving final distribution of the estate, or, if the estate is closed by statement, six (6) months after the filing of the closing statement.

(b) Whether or not a personal representative has been appointed for the estate of the decedent, the time prescribed by section 15-3-108 of this code when it is no longer possible to initiate an original proceeding to probate a will of the decedent.

(c) Twelve (12) months after the entry of the order sought to be vacated.

(4) The order originally rendered in the testacy proceeding may be modified or vacated, if appropriate under the circumstances, by the order of probate of the later-offered will or the order redetermining heirs.

(5) The finding of the fact of death is conclusive as to the alleged decedent only if notice of the hearing on the petition in the formal testacy proceeding was sent by registered or certified mail addressed to the alleged decedent at his last known address and the court finds that a search under subsection (2) of section 15-3-403 of this part was made.

If the alleged decedent is not dead, even if notice was sent and search was made, he may recover estate assets in the hands of the personal representative. In addition to any remedies available to the alleged decedent by reason of any fraud or intentional wrongdoing, the alleged decedent may recover any estate or its proceeds from distributees that is in their hands, or the value of distributions received by them, to the extent that any recovery from distributees is equitable in view of all of the circumstances.

History:

[15-3-412, added 1971, ch. 111, sec. 1, p. 233; am. 2008, ch. 75, sec. 2, p. 201.]
Idaho Code § 15-2-501 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-501
15-2-501 WHO MAY MAKE A WILL.
Status: in_force

PART 5.

WILLS

15-2-501. Who may make a will. Any emancipated minor or any person eighteen (18) or more years of age who is of sound mind may make a will. A married woman may dispose of her property, whether separate or community, in the same manner as any other person subject to the restrictions imposed by this code.

History:

[I.C., sec. 15-2-501, as added by 1971, ch. 211, sec. 1, p. 233.]
Idaho Code § 15-5-402 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-402
15-5-402 PETITION FOR APPOINTMENT OF CONSERVATOR.
Status: in_force

PART 4

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

15-5-402. Protective proceedings — Jurisdiction of affairs of protected persons. [effective until January 1, 2027] After the service of notice in a proceeding seeking the appointment of a conservator or other protective order and until termination of the proceeding, the court in which the petition is filed has:

(a) Exclusive jurisdiction to determine the need for a conservator or other protective order until the proceedings are terminated;

(b) Exclusive jurisdiction to determine how the estate of the protected person which is subject to the laws of this state shall be managed, expended or distributed to or for the use of the protected person or any of his dependents;

(c) Concurrent jurisdiction to determine the validity of claims against the person or estate of the protected person and his title to any property or claim.

15-5-402. PETITION FOR APPOINTMENT OF CONSERVATOR. [effective January 1, 2027] (1) The following may petition for the appointment of a conservator:

(a) The respondent for whom the order is sought;

(b) A person interested in the estate, financial affairs, or welfare of the respondent, including a person that would be adversely affected by lack of effective management of property or financial affairs of the respondent; or

(c) The guardian of the respondent.

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

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

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

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

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

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

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

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

(ii) Any attorney currently representing the respondent;

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

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

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

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

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

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

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

(x) Any proposed conservator, including a person nominated by the respondent, if the respondent is twelve (12) years of age or older; and

(xi) If the individual for whom a conservator is sought is a minor:

1. An adult not otherwise listed with whom the minor resides; and

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

(d) A general statement of the respondent's property with an estimate of its value, including any insurance or pension, and the source and amount of other anticipated income or receipts;

(e) The reason conservatorship is necessary, including a brief description of:

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

(ii) If the petition alleges the respondent is missing, detained, or unable to return to the United States, the relevant circumstances, including the time and nature of the disappearance or detention and any search or inquiry concerning the respondent's whereabouts;

(iii) Any protective arrangement instead of conservatorship or other less restrictive alternative for meeting the respondent's alleged need that has been considered or implemented;

(iv) If no protective arrangement or other less restrictive alternative has been considered or implemented, the reason it has not been considered or implemented; and

(v) The reason a protective arrangement or other less restrictive alternative is insufficient to meet the respondent's need;

(f) Whether the petitioner seeks a limited conservatorship or a full conservatorship;

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

(h) If the petition includes the name of a proposed conservator, the reason the proposed conservator should be appointed;

(i) If the petition is for a limited conservatorship, a description of the property to be placed under the conservator's control and any requested limitation on the authority of the conservator;

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

(k) The name and address of an attorney representing the petitioner, if any.

History:

[15-5-402, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 365.]
Idaho Code § 15-3-814 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-814
15-3-814 ENCUMBERED ASSETS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-814. Encumbered assets. If any assets of the estate are encumbered by mortgage, pledge, lien, or other security interest, the personal representative may pay the encumbrance or any part thereof, renew or extend any obligation secured by the encumbrance or convey or transfer the assets to the creditor in satisfaction of his lien, in whole or in part, whether or not the holder of the encumbrance has presented a claim, if it appears to be for the best interest of the estate. Payment of an encumbrance does not increase the share of the distributee entitled to the encumbered assets unless the distributee is entitled to exoneration.

History:

[I.C., sec. 15-3-814, as added by 1971, ch. 111, sec. 1, p. 233; am. 1978, ch. 350, sec. 13, p. 922.]
Idaho Code § 15-15-110 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-110
15-15-110 APPLICABILITY.
Status: in_force

PART 1.

Provisions

15-15-110. applicability. This chapter applies to a substitute decision-making document created before, on or after the effective date of this chapter.

History:

[15-15-110, added 2015, ch. 115, sec. 1, p. 300.]
Idaho Code § 15-5-432 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-432
15-5-432 TRANSFER FOR BENEFIT OF MINOR WITHOUT APPOINTMENT OF CONSERVATOR.
Status: in_force

PART 4

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

15-5-432. TRANSFER FOR BENEFIT OF MINOR WITHOUT APPOINTMENT OF CONSERVATOR. [effective January 1, 2027] (1) Unless a person required to transfer funds or other property to a minor knows that a conservator for the minor has been appointed or a proceeding is pending for conservatorship, the person may transfer an amount or value not exceeding fifteen thousand dollars ($15,000) in a twelve (12) month period to:

(a) A person that has care or custody of the minor and with whom the minor resides;

(b) A guardian for the minor;

(c) A custodian under the uniform transfers to minors act or uniform gifts to minors act, chapter 8, title 68, Idaho Code; or

(d) A financial institution as a deposit in an interest-bearing account or certificate solely in the name of the minor and shall give notice to the minor of the deposit.

(2) A person that transfers funds or other property under the provisions of this section is not responsible for its proper application.

(3) A person that receives funds or other property for a minor under subsection (1)(a) or (b) of this section may apply it only to the support, care, education, health, or welfare of the minor and may not derive a personal financial benefit from it, except for reimbursement for necessary expenses. Funds not applied for such purposes shall be preserved for the future support, care, education, health, or welfare of the minor and the balance, if any, transferred to the minor when the minor becomes an adult or otherwise is emancipated.

History:

[15-5-432, added 2026, ch. 79, sec. 6, p. 384.]
Idaho Code § 15-1-402 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-402
15-1-402 NOTICE — WAIVER.
Status: in_force

PART 4.

NOTICE, PARTIES AND REPRESENTATION IN ESTATE LITIGATION AND OTHER MATTERS

15-1-402. Notice — Waiver. A person, including a guardian ad litem, conservator, or other fiduciary, may waive notice by a writing signed by him or his attorney and filed in the proceeding. The appearance in court of an interested party is a waiver of notice.

History:

[I.C., sec. 15-1-402, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-1-106 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-106
15-1-106 EFFECT OF FRAUD AND EVASION.
Status: in_force

PART 1.

SHORT TITLE, CONSTRUCTION, GENERAL PROVISIONS

15-1-106. Effect of fraud and evasion. Whenever fraud has been perpetrated in connection with any proceeding or in any statement filed under this code or if fraud is used to avoid or circumvent the provisions or purposes of this code, any person injured thereby may obtain appropriate relief against the perpetrator of the fraud or restitution from any person (other than a bona fide purchaser) benefitting from the fraud, whether innocent or not. Any proceeding must be commenced within two (2) years after the discovery of the fraud, but no proceeding may be brought against one not a perpetrator of the fraud later than five (5) years after the time of commission of the fraud. This section has no bearing on remedies relating to fraud practiced on a decedent during his lifetime which affects the succession of his estate.

History:

[I.C., sec. 15-1-106, as added by 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 2, p. 319.]
Idaho Code § 15-14-103 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-103
15-14-103 APPLICABILITY.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-103. applicability. (1) This chapter applies to:

(a) A fiduciary acting under a will or power of attorney executed before, on or after July 1, 2016;

(b) A personal representative acting for a decedent who died before, on or after July 1, 2016;

(c) A conservatorship proceeding commenced before, on or after July 1, 2016; and

(d) A trustee acting under a trust created before, on or after July 1, 2016.

(2) This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user's death.

(3) This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.

History:

[15-14-103, added 2016, ch. 263, sec. 1, p. 687.]
Idaho Code § 15-2-614 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-614
15-2-614 EFFECT OF DEVISE.
Status: in_force

PART 6.

RULES OF CONSTRUCTION

15-2-614. Effect of devise. Every devise in any will conveys all of the estate of the devisor therein which he could lawfully devise, unless it clearly appears by the will that he intended to convey a lesser estate.

History:

[I.C., sec. 15-2-614, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-3-505 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-505
15-3-505 SUPERVISED ADMINISTRATION — INTERIM ORDERS — DISTRIBUTION AND CLOSING ORDERS.
Status: in_force

PART 5.

SUPERVISED ADMINISTRATION

15-3-505. Supervised administration — Interim orders — Distribution and closing orders. Unless otherwise ordered by the court, supervised administration is terminated by order in accordance with time restrictions, notices and contents of orders prescribed for proceedings under section 15-3-1001 of this code. Interim orders approving or directing partial distributions or granting other relief may be issued by the court at any time during the pendency of a supervised administration on the application of the personal representative or any interested person.

History:

[I.C., sec. 15-3-505, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-13-104 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-104
15-13-104 COMMUNICATIONS BETWEEN COURTS.
Status: in_force

PART 1

GENERAL PROVISIONS

15-13-104. communications between Courts. (1) A court of this state may communicate with a court in another state concerning a proceeding arising pursuant to this chapter. The court may allow the parties to participate in the communication. Except as otherwise provided in subsection (2) of this section, the court shall make a record of the communication. The record may be limited to the fact that the communication occurred.

(2) Courts may communicate concerning schedules, calendars, court records and other administrative matters without making a record.

History:

[15-13-104, added 2011, ch. 36, sec. 1, p. 80.]
Idaho Code § 15-12-210 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-210
15-12-210 INSURANCE AND ANNUITIES.
Status: in_force

PART 2.

AUTHORITY

15-12-210. Insurance and annuities. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to insurance and annuities authorizes the agent to:

(1) Continue, pay the premium or make a contribution on, modify, exchange, rescind, release or terminate a contract procured by or on behalf of the principal which insures or provides an annuity to either the principal or another person, whether or not the principal is a beneficiary under the contract;

(2) Procure new, different and additional contracts of insurance and annuities for the principal and the principal's spouse, children and other dependents, and select the amount, type of insurance or annuity and mode of payment;

(3) Pay the premium or make a contribution on, modify, exchange, rescind, release or terminate a contract of insurance or annuity procured by the agent;

(4) Apply for and receive a loan secured by a contract of insurance or annuity;

(5) Surrender and receive the cash surrender value on a contract of insurance or annuity;

(6) Exercise an election;

(7) Exercise investment powers available under a contract of insurance or annuity;

(8) Change the manner of paying premiums on a contract of insurance or annuity;

(9) Change or convert the type of insurance or annuity with respect to which the principal has or claims to have authority described in this section;

(10) Apply for and procure a benefit or assistance under a statute or governmental regulation to guarantee or pay premiums of a contract of insurance on the life of the principal;

(11) Collect, sell, assign, hypothecate, borrow against or pledge the interest of the principal in a contract of insurance or annuity;

(12) Select the form and timing of the payment of proceeds from a contract of insurance or annuity; and

(13) Pay, from proceeds or otherwise, compromise or contest, and apply for refunds in connection with, a tax or assessment levied by a taxing authority with respect to a contract of insurance or annuity or its proceeds or liability accruing by reason of the tax or assessment.

History:

[15-12-210, added 2008, ch. 186, sec. 2, p. 574.]
Idaho Code § 15-1-307 — Idaho Code / Title 15 / Chapter 1 / Section 15-1-307
15-1-307 REGISTRAR — POWERS.
Status: in_force

PART 3.

SCOPE, JURISDICTION AND COURTS

15-1-307. Registrar — Powers. The acts and orders which this code specifies as performable by the registrar will be performed by a magistrate or district judge.

History:

[I.C., sec. 15-1-307, as added by 1971, ch. 111, sec. 1, p. 233; am. 1971, ch. 126, sec. 1, p. 487.]
Idaho Code § 15-15-104 — Idaho Code / Title 15 / Chapter 15 / Section 15-15-104
15-15-104 MEANING AND EFFECT OF SUBSTITUTE DECISION-MAKING DOCUMENT.
Status: in_force

PART 1.

Provisions

15-15-104. MEANING AND EFFECT OF SUBSTITUTE DECISION-MAKING DOCUMENT. The meaning and effect of a substitute decision-making document and the authority of the decision maker are determined by 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.

History:

[15-15-104, added 2015, ch. 115, sec. 1, p. 298.]
Idaho Code § 15-3-811 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-811
15-3-811 COUNTERCLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-811. Counterclaims. In allowing a claim the personal representative may deduct any counterclaim which the estate has against the claimant. In determining a claim against an estate a court shall reduce the amount allowed by the amount of any counterclaims and, if the counterclaims exceed the claim, render a judgment against the claimant in the amount of the excess. A counterclaim, liquidated or unliquidated, may arise from a transaction other than that upon which the claim is based. A counterclaim may give rise to relief exceeding in amount or different in kind from that sought in the claim.

History:

[I.C., sec. 15-3-811, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-115 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-115
15-14-115 FIDUCIARY DUTY AND AUTHORITY.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-115. fiduciary duty and authority. (1) The legal duties imposed on a fiduciary charged with managing tangible personal property apply to the management of digital assets, including:

(a) The duty of care;

(b) The duty of loyalty; and

(c) The duty of confidentiality.

(2) A fiduciary's or designated recipient's authority with respect to a digital asset of a user:

(a) Is subject to the applicable terms of service agreement governing the account, except as otherwise provided in section 15-14-104, Idaho Code;

(b) Is subject to other applicable laws, including copyright law;

(c) In the case of a fiduciary, is limited by the scope of the fiduciary's duties; and

(d) May not be used to impersonate the user.

(3) A fiduciary with authority over the property of a decedent, protected person, principal or settlor has the right to access any digital asset in which the decedent, protected person, principal or settlor had a right or interest and that is not held by a custodian or subject to a terms of service agreement.

(4) A fiduciary acting within the scope of the fiduciary's duties is an authorized user of the property of the decedent, protected person, principal or settlor for the purpose of applicable computer fraud and unauthorized computer access laws, including section 18-2202, Idaho Code.

(5) A fiduciary with authority over the tangible personal property of a decedent, protected person, principal or settlor:

(a) Has the right to access the property and any digital asset stored in it; and

(b) Is an authorized user for the purpose of computer fraud and unauthorized computer access laws, including section 18-2202, Idaho Code.

(6) A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.

(7) A fiduciary of a user may request a custodian to terminate the user's account. A request for account termination must be in writing, in either physical or electronic form, and accompanied by:

(a) If the user is deceased, a certified copy of the death certificate of the user;

(b) A certified copy of the letter of appointment of the personal representative or a small estate affidavit, court order, power of attorney or trust giving the fiduciary authority over the account; and

(c) If requested by the custodian:

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

(ii) Evidence linking the account to the user; or

(iii) An order of the court finding that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (i) of this paragraph.

History:

[15-14-115, added 2016, ch. 263, sec. 1, p. 691.]
Idaho Code § 15-3-813 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-813
15-3-813 COMPROMISE OF CLAIMS.
Status: in_force

PART 8.

CREDITORS' CLAIMS

15-3-813. Compromise of claims. When a claim against the estate has been presented in any manner, the personal representative may, if it appears for the best interest of the estate, compromise the claim, whether due or not due, absolute or contingent, liquidated or unliquidated.

History:

[I.C., sec. 15-3-813, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-14-110 — Idaho Code / Title 15 / Chapter 14 / Section 15-14-110
15-14-110 DISCLOSURE OF OTHER DIGITAL ASSETS OF PRINCIPAL.
Status: in_force

PART 1

REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT

15-14-110. disclosure of other digital assets of principal. Unless otherwise ordered by the court, directed by the principal or provided by a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of the principal a catalog of electronic communications sent or received by the principal and digital assets of the principal, other than the content of electronic communications, if the agent gives to the custodian:

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

(2) An original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;

(3) A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and

(4) If requested by the custodian:

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

(b) Evidence linking the account to the principal.

History:

[15-14-110, added 2016, ch. 263, sec. 1, p. 689.]
Idaho Code § 15-5-311 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-311
15-5-311 NOTICE OF ORDER OF APPOINTMENT — RIGHTS.
Status: in_force

PART 3

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

15-5-311. Who may be guardian — Priorities. [effective until January 1, 2027] (1) Any competent person, except as set forth hereafter, or a suitable institution may be appointed guardian of an incapacitated person.

(2) The person preferred by the incapacitated person shall be appointed guardian unless good cause be shown why appointment of such person is contrary to the best interests of the incapacitated person. If the incapacitated person is unable to express a preference, any previous expression, including a durable power of attorney for health care, may be considered by the court.

(3) Persons who are not disqualified have priority for appointment as guardian in the following order:

(a) The person preferred by the incapacitated person. The court shall always consider the wishes expressed by an incapacitated person as to who shall be appointed guardian;

(b) The person(s) nominated as health care agent in a durable power of attorney for health care by the incapacitated person, in the order of priority set forth in such power;

(c) The spouse of the incapacitated person;

(d) An adult child of the incapacitated person;

(e) A parent of the incapacitated person, including a person nominated by will or other writing signed by a deceased parent;

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

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

(4) No convicted felon, or person whose residence is the incapacitated person's proposed residence or will be frequented by the incapacitated person and is frequented by a convicted felon, shall be appointed as a guardian of an incapacitated person unless the court finds by clear and convincing evidence that such appointment is in the best interests of the incapacitated person.

(5) No individual shall be appointed as guardian of an incapacitated person 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 chapter 25[27], title 56, Idaho Code;

(b) Pursuant to an order of the court so requiring, any individual who resides in the incapacitated person's proposed residence has submitted, at the proposed guardian's expense, to a criminal history and background check conducted pursuant to chapter 25[27], title 56, Idaho Code;

(c) The findings of such criminal history and background checks have been made available to the visitor and guardian ad litem by the department of health and welfare; and

(d) The proposed guardian provided a report of his or her civil judgments and bankruptcies to the visitor, the guardian ad litem and all others entitled to notice of the guardianship proceeding pursuant to section 15-5-309, Idaho Code.

(6) The provisions of paragraphs (a) and (d) of subsection (5) of this section shall not apply to an institution nor to a legal or commercial entity.

(7) Each proposed guardian and each appointed guardian shall immediately report any change in his or her criminal history and any material change in the information required by subsection (5) of this section to the visitor, guardian ad litem, all others entitled to notice of the guardianship proceeding pursuant to section 15-5-309, Idaho Code, and to the court.

15-5-311. notice of order of appointment — rights. [effective January 1, 2027] (1) A guardian appointed under section 15-5-309, Idaho Code, shall give the adult subject to guardianship and all other persons given notice under section 15-5-303, Idaho Code, a copy of the order of appointment, together with notice of the right to request termination or modification. The order and notice shall be given not later than fourteen (14) days after the appointment.

(2) Not later than thirty (30) days after appointment of a guardian under section 15-5-309, Idaho Code, the court shall give to the adult subject to guardianship, to the guardian, and to any other person entitled to notice under section 15-5-310(5), Idaho Code, or under a subsequent order, a statement of the rights of the adult subject to guardianship and the procedures to seek relief if the adult is denied those rights. The statement shall be communicated in the manner set forth in section 15-5-113(3), Idaho Code. The statement shall notify the adult subject to guardianship of the right to:

(a) Seek termination or modification of the guardianship or removal of the guardian and choose an attorney to represent the adult subject to guardianship in these matters;

(b) Be involved in decisions affecting the adult subject to guardianship, including decisions about the adult subject to guardianship's care, dwelling, activities, or social interactions, to the extent reasonably feasible;

(c) Be involved in health care decision-making to the extent reasonably feasible and be supported in understanding the risks and benefits of health care options to the extent reasonably feasible;

(d) Be notified at least fourteen (14) days before a change in the adult subject to guardianship's primary dwelling or permanent move 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 unless the change or move is proposed in the guardian's plan under section 15-5-316, Idaho Code, or authorized by the court by specific order;

(e) Object to a change or move described in paragraph (d) of this subsection and the process for objecting;

(f) Communicate, visit, or interact with others, including receiving visitors and making or receiving telephone calls, personal mail, or electronic communications, including through social media, unless:

(i) The guardian has been authorized by the court by specific order to restrict communications, visits, or interactions;

(ii) A protective order or protective arrangement instead of guardianship is in effect that limits contact between the adult subject to guardianship and a person; or

(iii) The guardian has good cause to believe restriction is necessary because interaction with a specified person poses a risk of significant physical, psychological, or financial harm to the adult subject to guardianship, and the restriction is:

1. For a period of not more than seven (7) business days if the person has a family or preexisting social relationship with the adult subject to guardianship; or

2. For a period of not more than sixty (60) days if the person does not have a family or preexisting social relationship with the adult subject to guardianship;

(g) Receive a copy of the guardian's plan under section 15-5-316, Idaho Code, and the guardian's report under section 15-5-317, Idaho Code; and

(h) Object to the guardian's plan or report.

History:

[15-5-311, added 1971, ch. 111, sec. 1, p. 233; am. 1999, ch. 128, sec. 4, p. 373; am. 2000, ch. 179, sec. 1, p. 448; am. 2004, ch. 52, sec. 1, p. 242; am. 2008, ch. 74, sec. 2, p. 196; am. 2013, ch. 262, sec. 2, p. 641; am. 2026, ch. 220, sec. 5, p. 921; repealed and added 2026, ch. 79, sec. 5, p. 354.]
Idaho Code § 15-5-506 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-506
15-5-506 APPOINTMENT AND ROLE OF DD EVALUATION COMMITTEE OR VISITOR.
Status: in_force

PART 5

OTHER PROTECTIVE ARRANGEMENTS [EFFECTIVE JANUARY 1, 2027]

15-5-506. APPOINTMENT AND ROLE OF DD evaluation committee OR VISITOR. [EFFECTIVE January 1, 2027] (1) Upon filing of a petition under section 15-5-501, Idaho Code, for an adult with a developmental disability, the court may appoint a DD evaluation committee to conduct an evaluation.

(2) Upon filing of a petition under section 15-5-501, Idaho Code, for an adult without a developmental disability, the court may appoint a visitor to conduct an evaluation.

(3) The appointment and role of a DD evaluation committee or visitor under this section shall be conducted in accordance with Idaho supreme court rules.

History:

[15-5-506, added 2026, ch. 79, sec. 7, p. 390.]
Idaho Code § 15-12-204 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-204
15-12-204 REAL PROPERTY.
Status: in_force

PART 2.

AUTHORITY

15-12-204. Real property. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to real property authorizes the agent to:

(1) Demand, buy, lease, receive, accept as a gift or as security for an extension of credit or otherwise acquire or reject an interest in real property or a right incident to real property;

(2) Sell; exchange; convey with or without covenants, representations or warranties; quitclaim; release; surrender; retain title for security; encumber; partition; consent to partitioning; subject to an easement or covenant; subdivide; apply for zoning, rezoning or other governmental permits; plat or consent to platting; develop; grant options concerning; lease; sublease; contribute to an entity in exchange for an interest in that entity; or otherwise grant or dispose of an interest in real property or a right incident to real property;

(3) Pledge or mortgage an interest in real property or right incident to real property as security in order to borrow money or pay, renew or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;

(4) Release, assign, satisfy or enforce by litigation or otherwise a mortgage, deed of trust, conditional sale contract, encumbrance, lien or other claim to real property which exists or is asserted;

(5) Manage or conserve an interest in real property or a right incident to real property owned or claimed to be owned by the principal, including:

(a) Insuring against liability, or casualty or other loss;

(b) Obtaining or regaining possession or protecting the interest or right by litigation or otherwise;

(c) Paying, assessing, compromising or contesting taxes or assessments or applying for and receiving refunds in connection with them; and

(d) Purchasing supplies, hiring assistance or labor and making repairs or alterations to the real property;

(6) Use, develop, alter, replace, remove, erect or install structures or other improvements upon real property in or incident to which the principal has, or claims to have, an interest or right;

(7) Participate in a reorganization with respect to real property or an entity that owns an interest in or right incident to real property and receive and hold stocks and bonds or other property received in a plan of reorganization, and act with respect to them, including:

(a) Selling or otherwise disposing of them;

(b) Exercising or selling an option, conversion, or similar right with respect to them; and

(c) Exercising any voting rights in person or by proxy;

(8) Change the form of title of an interest in or right incident to real property; and

(9) Dedicate to public use, with or without consideration, easements or other real property in which the principal has, or claims to have, an interest.

History:

[15-12-204, added 2008, ch. 186, sec. 2, p. 570.]
Idaho Code § 15-2-1101 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-1101
15-2-1101 SHORT TITLE.
Status: in_force

PART 11

UNIFORM ELECTRONIC WILLS ACT

15-2-1101. short title. This chapter shall be known and may be cited as the "Uniform Electronic Wills Act."

History:

[15-2-1101, added 2023, ch. 104, sec. 1, p. 308.]
Idaho Code § 15-13-301 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-301
15-13-301 TRANSFER OF GUARDIANSHIP OR CONSERVATORSHIP TO ANOTHER STATE.
Status: in_force

PART 3

TRANSFER OF GUARDIANSHIP OR CONSERVATORSHIP TO ANOTHER STATE

15-13-301. TRANSFER OF GUARDIANSHIP OR CONSERVATORSHIP TO ANOTHER STATE. (1) A guardian or conservator appointed in this state may petition the court to transfer the guardianship or conservatorship to another state.

(2) Notice of a petition pursuant to subsection (1) of this section must be given to the persons that would be entitled to notice of a petition in this state for the appointment of a guardian or conservator.

(3) On the court's own motion or on request of the guardian or conservator, the incapacitated or protected person, or other person required to be notified of the petition, the court shall hold a hearing on a petition filed pursuant to subsection (1) of this section.

(4) The court shall issue an order provisionally granting a petition to transfer a guardianship and shall direct the guardian to petition for guardianship in the other state if the court is satisfied that the guardianship will be accepted by the court in the other state and the court finds that:

(a) The incapacitated person is physically present in or is reasonably expected to move permanently to the other state;

(b) An objection to the transfer has not been made or, if an objection has been made, the objector has not established that the transfer would be contrary to the interests of the incapacitated person; and

(c) Plans for care and services for the incapacitated person in the other state are reasonable and sufficient.

(5) The court shall issue a provisional order granting a petition to transfer a conservatorship and shall direct the conservator to petition for conservatorship in the other state if the court is satisfied that the conservatorship will be accepted by the court of the other state and the court finds that:

(a) The protected person is physically present in or is reasonably expected to move permanently to the other state, or the protected person has a significant connection to the other state considering the factors in section 15–13–201(b), Idaho Code;

(b) An objection to the transfer has not been made or, if an objection has been made, the objector has not established that the transfer would be contrary to the interests of the protected person; and

(c) Adequate arrangements will be made for management of the protected person's property.

(6) The court shall issue a final order confirming the transfer and terminating the guardianship or conservatorship upon its receipt of:

(a) A provisional order accepting the proceeding from the court to which the proceeding is to be transferred that is issued under provisions similar to section 15–13–302, Idaho Code; and

(b) The documents required to terminate a guardianship or conservatorship in this state.

History:

[15-13-301, added 2011, ch. 36, sec. 1, p. 84.]
Idaho Code § 15-3-203 — Idaho Code / Title 15 / Chapter 3 / Section 15-3-203
15-3-203 PRIORITY AMONG PERSONS SEEKING APPOINTMENT AS PERSONAL REPRESENTATIVE.
Status: in_force

PART 2.

VENUE FOR PROBATE AND ADMINISTRATION — PRIORITY TO ADMINISTER — DEMAND FOR NOTICE

15-3-203. Priority among persons seeking appointment as personal representative. (a) Whether the proceedings are formal or informal, persons who are not disqualified have priority for appointment in the following order:

(1) the person with priority as determined by a probated will including a person nominated by a power conferred in a will;

(2) the surviving spouse of the decedent who is a devisee of the decedent;

(3) other devisees of the decedent;

(4) the surviving spouse of the decedent;

(5) other heirs of the decedent;

(6) forty-five (45) days after the death of the decedent, any creditor;

(7) if a petition for appointment of a personal representative has been filed and sixty (60) days have elapsed during which no consent to act has been filed by any proper person, the public administrator shall act as personal representative unless and until a proper person consents to act.

(b) An objection to an appointment can be made only in formal proceedings. In case of objection the priorities stated in subsection (a) of this section apply except that

(1) if the estate appears to be more than adequate to meet exemptions and costs of administration but inadequate to discharge anticipated unsecured claims, the court, on petition of creditors, may appoint any qualified person;

(2) in case of objection to appointment of a person other than one whose priority is determined by will by an heir or devisee appearing to have a substantial interest in the estate, the court may appoint a person who is acceptable to heirs and devisees whose interests in the estate appear to be worth in total more than half of the probable distributable value, or, in default of this accord any suitable person.

(c) A person entitled to letters under (2) through (5) of subsection (a) of this section may nominate a qualified person to act as personal representative. Any person aged eighteen (18) and over may renounce his right to an appointment by appropriate writing filed with the court. When two (2) or more persons share a priority, those of them who do not renounce must concur in nominating another to act for them, or in applying for appointment.

(d) Conservators of the estates of protected persons, or if there is no conservator, any guardian except a guardian ad litem of a minor or incapacitated person, may exercise the same right to nominate, to object to another's appointment, or to participate in determining the preference of a majority in interest of the heirs and devisees that the protected person or ward would have if qualified for appointment.

(e) Appointment of one who does not have priority, including priority resulting from renunciation or nomination determined pursuant to this section, may be made only in formal proceedings. Before appointing one without priority, the court must determine that those having priority, although given notice of the proceedings, have failed to request appointment or to nominate another for appointment, and that administration is necessary.

(f) No person is qualified to serve as a personal representative who is:

(1) under the age of eighteen (18);

(2) a person whom the court finds unsuitable in formal proceedings.

(g) A personal representative appointed by a court of the decedent's domicile has priority over all other persons except where the decedent's will nominates different persons to be personal representative in this state and in the state of domicile. The domiciliary personal representative may nominate another, who shall have the same priority as the domiciliary personal representative.

(h) This section governs priority for appointment of a successor personal representative but does not apply to the selection of a special administrator.

(i) A married woman shall have the right to serve as personal representative.

History:

[I.C., sec. 15-3-203, as added by 1971, ch. 111, sec. 1, p. 233; am. 1972, ch. 201, sec. 8, p. 510.]
Idaho Code § 15-13-504 — Idaho Code / Title 15 / Chapter 13 / Section 15-13-504
15-13-504 TRANSITIONAL PROVISION.
Status: in_force

PART 5

MISCELLANEOUS PROVISIONS

15-13-504. TRANSITIONAL PROVISION. (1) This chapter applies to guardianship and protective proceedings begun on or after July 1, 2011.

(2) Parts 1, 3 and 4 of this chapter and sections 15–13–501 and 15–13–502, Idaho Code, apply to proceedings begun before July 1, 2011, regardless of whether a guardianship or protective order has been issued.

History:

[15-13-504, added 2011, ch. 36, sec. 1, p. 86.]
Idaho Code § 15-8-209 — Idaho Code / Title 15 / Chapter 8 / Section 15-8-209
15-8-209 APPOINTMENT OF A GUARDIAN AD LITEM.
Status: in_force

PART 2.

JUDICIAL RESOLUTION

15-8-209. Appointment of a guardian ad litem. (1) The court, upon its own motion or upon request of one (1) or more of the parties, at any stage of a judicial proceeding or at any time in a nonjudicial resolution procedure, may appoint a guardian ad litem to represent the interests of a minor, or incapacitated, or unborn, or unascertained person, or any person whose identity or address is unknown, or a designated class of persons who are not ascertained or are not in being. If not precluded by a conflict of interest, a guardian ad litem may be appointed to represent several persons or interests.

(2) The court appointed guardian ad litem supersedes the special representative if so provided in the court order.

(3) The court may appoint the guardian ad litem at an ex parte hearing, or the court may order a hearing as provided in section 15-8-201, Idaho Code, with notice as provided in this section and section 15-8-204, Idaho Code.

(4) The guardian ad litem is entitled to reasonable compensation for services. Such compensation is to be paid from the principal of the estate or trust whose beneficiaries are represented.

History:

[15-8-209, added 2005, ch. 122, sec. 1, p. 402.]
Idaho Code § 15-2-802 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-802
15-2-802 EFFECT OF DIVORCE, ANNULMENT, AND DECREE OF SEPARATION.
Status: in_force

PART 8.

GENERAL PROVISIONS

15-2-802. Effect of divorce, annulment, and decree of separation. (a) An individual who is divorced from the decedent or whose marriage to the decedent has been annulled is not a surviving spouse unless, by virtue of a subsequent marriage, he is married to the decedent at the time of death. A decree of separation which does not terminate the status of husband and wife is not a divorce for purposes of this section.

(b) For purposes of parts 1, 2, 3 and 4 of this chapter and of section 15-3-203 of this code, a surviving spouse does not include:

(1) An individual who obtains or consents to a final decree or judgment of divorce from the decedent or an annulment of their marriage, which decree or judgment is not recognized as valid in this state, unless they subsequently participate in a marriage ceremony purporting to marry each to the other, or live together as man and wife;

(2) An individual who, following an invalid decree or judgment of divorce or annulment obtained by the decedent, participates in a marriage ceremony with a third person; or

(3) An individual who was a party to a valid proceeding concluded by an order purporting to terminate all marital property rights.

History:

[15-2-802, added 1971, ch. 111, sec. 1, p. 233; am. 1973, ch. 167, sec. 7, p. 319; am. 2016, ch. 362, sec. 1, p. 1068.]
Idaho Code § 15-12-205 — Idaho Code / Title 15 / Chapter 12 / Section 15-12-205
15-12-205 TANGIBLE PERSONAL PROPERTY.
Status: in_force

PART 2.

AUTHORITY

15-12-205. Tangible personal property. Unless a power of attorney otherwise provides, language in a power of attorney granting general authority with respect to tangible personal property authorizes the agent to:

(1) Demand, buy, receive, accept as a gift or as security for an extension of credit or otherwise acquire or reject ownership or possession of tangible personal property or an interest in tangible personal property;

(2) Sell; exchange; convey with or without covenants, representations or warranties; quitclaim; release; surrender; create a security interest in; grant options concerning; lease; sublease; or otherwise dispose of tangible personal property or an interest in tangible personal property;

(3) Grant a security interest in tangible personal property or an interest in tangible personal property as security in order to borrow money or pay, renew or extend the time of payment of a debt of the principal or a debt guaranteed by the principal;

(4) Release, assign, satisfy, or enforce by litigation or otherwise, a security interest, lien or other claim on behalf of the principal, with respect to tangible personal property or an interest in tangible personal property;

(5) Manage or conserve tangible personal property or an interest in tangible personal property on behalf of the principal, including:

(a) Insuring against liability, or casualty or other loss;

(b) Obtaining or regaining possession of or protecting the property or interest, by litigation or otherwise;

(c) Paying, assessing, compromising or contesting taxes or assessments or applying for and receiving refunds in connection with taxes or assessments;

(d) Moving the property from place to place;

(e) Storing the property for hire or on a gratuitous bailment; and

(f) Using and making repairs, alterations or improvements to the property; and

(6) Change the form of title of an interest in tangible personal property.

History:

[15-12-205, added 2008, ch. 186, sec. 2, p. 571.]
Idaho Code § 15-6-105 — Idaho Code / Title 15 / Chapter 6 / Section 15-6-105
15-6-105 EFFECT OF WRITTEN NOTICE TO FINANCIAL INSTITUTION.
Status: in_force

PART 1.

MULTIPLE-PARTY ACCOUNTS

15-6-105. Effect of written notice to financial institution. The provisions of section 15-6-104 of this Part as to rights of survivorship are determined by the form of the account at the death of a party. This form may be altered by written order given by a party to the financial institution to change the form of the account or to stop or vary payment under the terms of the account. The order or request must be signed by a party, received by the financial institution during the party's lifetime, and not countermanded by other written order of the same party during his lifetime.

History:

[I.C., sec. 15-6-105, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-2-507 — Idaho Code / Title 15 / Chapter 2 / Section 15-2-507
15-2-507 REVOCATION BY WRITING OR BY ACT.
Status: in_force

PART 5.

WILLS

15-2-507. Revocation by writing or by act. A will or any part thereof is revoked:

(a) By a subsequent will which revokes the prior will or part expressly or by inconsistency; or

(b) By being burned, torn, canceled, obliterated or destroyed, with the intent and for the purpose of revoking it by the testator or by another person in his presence and by his direction.

(c) The revocation of a will executed in duplicate may be accomplished by revoking one (1) of the duplicates.

History:

[I.C., sec. 15-2-507, as added by 1971, ch. 111, sec. 1, p. 233.]
Idaho Code § 15-5-422 — Idaho Code / Title 15 / Chapter 5 / Section 15-5-422
15-5-422 DISTRIBUTION FROM CONSERVATORSHIP ESTATE.
Status: in_force

PART 4

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

15-5-422. Sale, encumbrance or transaction involving conflict of interest — Voidable — Exceptions. [effective until January 1, 2027] Any sale or encumbrance to a conservator, his spouse, agent or attorney, or any corporation or trust in which he has a substantial beneficial interest, or any transaction which is affected by a substantial conflict of interest is voidable unless the transaction is approved by the court after notice to interested persons and others as directed by the court.

15-5-422. DISTRIBUTION FROM CONSERVATORSHIP ESTATE. [effective January 1, 2027] 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 conservatorship, and unless contrary to a conservator's plan under section 15-5-419, Idaho Code, the conservator may expend or distribute income or principal of the conservatorship estate without specific court authorization or confirmation for the support, care, education, health, or welfare of the individual subject to conservatorship or an individual who is in fact dependent on the individual subject to conservatorship, including the payment of child or spousal support, in accordance with the following rules:

(1) The conservator shall consider a recommendation relating to the appropriate standard of support, care, education, health, or welfare for the individual subject to conservatorship or individual who is dependent on the individual subject to conservatorship, made by a guardian for the individual subject to conservatorship, if any, and, if the individual subject to conservatorship is a minor, a recommendation made by a parent of the minor.

(2) The conservator acting in compliance with the conservator's duties under section 15-5-418, Idaho Code, is not liable for an expenditure or distribution made based on a recommendation under subsection (1) of this section unless the conservator knows or should have known the expenditure or distribution is not in the best interest of the individual subject to conservatorship.

(3) In making an expenditure or distribution under this section, the conservator shall consider:

(a) The size of the conservatorship estate, the estimated duration of the conservatorship, and the likelihood the individual subject to conservatorship, at some future time, may be fully self-sufficient and able to manage the individual subject to conservatorship's financial affairs and the conservatorship estate;

(b) The accustomed standard of living of the individual subject to conservatorship and an individual who is dependent on the individual subject to conservatorship;

(c) Other funds or sources used for the support of the individual subject to conservatorship; and

(d) The preferences, values, and prior directions of the individual subject to conservatorship.

(4) Funds expended or distributed under this section may be paid by the conservator to any person, including the individual subject to conservatorship, as reimbursement for expenditures the conservator might have made, or in advance for services to be provided to the individual subject to conservatorship or an individual who is dependent on the individual subject to conservatorship if it is reasonable to expect the services will be performed and advance payment is customary or reasonably necessary under the circumstances.

History:

[15-5-422, added 1971, ch. 111, sec. 1, p. 233; repealed and added 2026, ch. 79, sec. 6, p. 378.]