Revocable trust is subject to right of election

Under the former Iowa law, a surviving spouse was entitled to an elective share comprising one-thirdof legal or equitable estate in real property “possessed by the decedent at anytime during marriage” and one-third of the decedent’s personal property inaddition to all exempt property. The court in Siehv. Sieh, 713 N.W.2d 194 (Iowa 2006) held that the right of electionextends to a revocable trust created by the deceased spouse before marriage,expressly adopting the positions in the Restatement (Third) Property, §9.1(c)and Restatement (Third) Trusts, §25. Note that state law has been amended tosubject a revocable trust to the elective share.