Annually after June 30 of each fiscal year, the department of personnel shall determine the cost during the preceding fiscal year to the Iowa public employees' retirement fund of participation of state employees in the phased retirement program. Annually, there is appropriated from the general fund of the state to the Iowa public employees' retirement fund an amount sufficient to reimburse the retirement fund for the costs of the phased retirement program.
84 Acts, ch 1180, § 5
C85, § 79.34
C93, § 70A.34
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