Opinion ID: 2037947
Heading Depth: 1
Heading Rank: 2

Heading: Probate Inventory.

Text: The personal representative of an estate is required to file a report and inventory of the decedent's property. Iowa Code § 633.361. The inventory includes a description of all property of the decedent with its estimated value. Although the parties dispute whether the marital trust assets were required to be listed in the inventory, the real issue is whether the value of the marital trust assets is included in the gross estate when computing the maximum executor and attorney fees for ordinary services in the estate. The IDRF determined the marital trust assets did not pass through Kathryn's estate. Because she did not possess the power of appointment on her death, the marital trust assets were not subject to Iowa inheritance tax. Should statutory fees for ordinary services be calculated upon marital trust assets that are not subject to Iowa inheritance tax?