Permissible conclusions; denials. The following may be pleaded as legal conclusions

without averring the facts comprising them: partnership, corporate or representative capacity; corporate authority to sue or do business in Iowa; performance of conditions precedent; or judgments of a court, board or officer of special jurisdiction. It shall not be sufficient to deny such averment in terms contradicting it, but the facts relied on must be stated. [Report October 31, 1997, effective January 24, 1998; November 9, 2001, effective February 15, 2002]