The board of directors of the school district shall constitute the board of trustees and shall formulate the plan of the retirement; and shall make all necessary rules and regulations for the operation of said retirement system.
[C24, 27, 31, 35, 39, § 4347; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 294.10]
Referred to in § 97B.73, 294.11
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