ARC 1348C
IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM[495]
Adopted and Filed
Pursuant to the authority of Iowa Code sections 97B.4 and 97B.15, the Iowa Public Employees’ Retirement System (IPERS) hereby amends Chapter 2, “Investment Board,” Chapter 4, “Employers,” Chapter 9, “Refunds,” Chapter 11, “Application for, Modification of, and Termination of Benefits,” Chapter 12, “Calculation of Monthly Retirement Benefits,” Chapter 13, “Disability for Regular and Special Service Members,” Chapter 14, “Death Benefits and Beneficiaries,” and Chapter 16, “Domestic Relations Orders and Other Assignments,” Iowa Administrative Code.
These amendments apply suggested language from tax counsel regarding group trusts; implement contribution rates for regular and special service members beginning July 1, 2014; implement new spousal signature requirements for refund applications; remove the requirement for a notary public on retirement applications; clarify requirements of a completed retirement or disability retirement application when submitted by a member; update a rule to conform with the language of its controlling statute; remove language regarding “same gender spouse” and “administrable domestic relations order (ADRO)” and any related definitions and provisions; conform IPERS with IRS reporting requirements for distributions to nonspouse successor alternate payees; and update several rules regarding IPERS’ administration of qualified domestic relations orders (QDROs).
Notice of Intended Action was published in the Iowa Administrative Bulletin on December 25, 2013, as ARC 1256C. A public hearing was held on January 14, 2014, at 9 a.m.	in Conference Room G at IPERS, 7401 Register Drive, Des Moines, Iowa. No one attended the public hearing, and no written comments were received. These amendments are identical to those published under Notice.
After analysis and review of this rule making, no impact on jobs has been found.
These amendments are intended to implement Iowa Code sections 97B.4 and 97B.15.
These amendments will become effective March 26, 2014.
The following amendments are adopted.
	Item 1. Adopt the following new rule 495—2.2(97B):
495—2.2(97B) Group trusts. Assets of the fund may be invested in a tax-exempt group trust that has been determined by the Internal Revenue Service to be a pooled fund arrangement pursuant to Revenue Ruling 81-100, as modified by Revenue Rulings 2004-67 and 2011-1, and that is operated or maintained exclusively for the commingling and collective investment of moneys. In such case, the terms of the group trust shall be adopted as part of this plan.
	Item 2. Amend paragraph 4.6(1)“b” as follows:
	b. 	Effective July 1, 2012, and every year thereafter, the contribution rates for regular members shall be publicly declared by IPERS staff no later than the preceding December as determined by the annual valuation of the preceding fiscal year. The public declaration of contribution rates will be followed by rule making that will include a notice and comment period and that will become effective July 1 of the next fiscal year. Contribution rates for regular members are as follows.

 	Effective
July 1, 2012	Effective
July 1, 2013	Effective
July 1, 2014	
Combined rate	14.45%	14.88%	14.88%	
Employer	8.67%	8.93%	8.93%	
Employee	5.78%	5.95%	5.95%	
	Item 3. Amend subrule 4.6(2) as follows:
	4.6(2) Contribution rates for sheriffs and deputy sheriffs are as follows.

 	Effective July 1, 2009	Effective July 1, 2010	Effective July 1, 2011	Effective July 1, 2012	Effective July 1, 2013	Effective July 1, 2014	
Combined rate	15.24%	17.88%	19.66%	19.80%	19.76%	19.76%	
Employer	7.62%	8.94%	9.83%	9.90%	9.88%	9.88%	
Employee	7.62%	8.94%	9.83%	9.90%	9.88%	9.88%	
	Item 4. Amend subrule 4.6(3) as follows:
	4.6(3) Contribution rates for protection occupations are as follows.

 	Effective July 1, 2009	Effective July 1, 2010	Effective July 1, 2011	Effective July 1, 2012	Effective July 1, 2013	Effective July 1, 2014	
Combined rate	15.34%	16.59%	16.62%	17.11%	16.90%	16.90%	
Employer	9.20%	9.95%	9.97%	10.27%	10.14%	10.14%	
Employee	6.14%	6.64%	6.65%	6.84%	6.76%	6.76%	
	Item 5. Amend subrule 9.4(1) as follows:
	9.4(1) To obtain a refund, a member must file a refund application form, which is available directly from IPERS or which can be reprinted from IPERS’ Web site: www.ipers.org. Effective December 31, 2002, refund application forms shall only be available from IPERS. If the member is married, election of a refund under this chapter requires the written acknowledgment of the member’s spouse. However, the system may accept a married member’s election of a refund under this chapter without the written acknowledgment of the member’s spouse if the member submits a notarized statement indicating that, after reasonable diligent efforts, the member has been unable to locate the member’s spouse to obtain the written acknowledgment of the spouse. The member’s election of a refund shall become effective upon filing the necessary forms, including the notarized statement, with the system. The system shall not be liable to the member, the member’s spouse, nor to any other person affected by the member’s election of a refund based upon an election of a refund accomplished without the written acknowledgment of the member’s spouse.
	Item 6. Amend subrule 11.1(1) as follows:
	11.1(1) Form used. It is the responsibility of the member to notify IPERS of the intention to retire. This should be done 60 days before the expected retirement date. The application for monthly retirement benefits is obtainable from IPERS, 7401 Register Drive, P.O. Box 9117, Des Moines, Iowa 50306-9117. The printed application form shall be completed by each member applying for benefits and shall be mailed, sent by fax or brought in person to IPERS. An application that is incomplete or incorrectly completed will be returned to the member. To be considered complete, an application must include the following:
	a. 	Proof of date of birth for the member.
	b. 	Option selected, and
	(1)	If Option 1 is selected, the death benefit amount.
	(2)	If Option 4 or 6 is selected, the contingent annuitant’s name, gender, social security number, proof of date of birth, and relationship to member.
	(3)	If Option 1, 2, or 5 is selected, a list of beneficiaries.
	c. 	If the member is disabled, a copy of the award letter from social security or railroad retirement and a statement that the member is retiring due to disability.
	d.  c.	If the member has been terminated less than one year, or is applying for disability benefits, the employer certification page must be completed by the employer.
	e.  d.	Signature of member and spouse, both properly notarized unless witnessed by an authorized employee of the system.
	f.  e.	If the member has no spouse, “NONE” must be designated.
	f. 	If the member is applying for regular disability benefits, a copy of the award letter from the Social Security Administration or railroad retirement.
A retirement application is deemed to be valid and binding when on the date the first payment is paid. Members shall not cancel their applications, change their option choice, or change an IPERS option containing contingent annuitant benefits after that date.
	Item 7. Amend subrule 11.1(3) as follows:
	11.1(3) Benefits estimates. Prior to submitting an application for benefits, a member may request IPERS to prepare estimates of projected benefits under the various options as described under Iowa Code section 97B.51. A benefit estimate shall not bind IPERS to payment of the projected benefits under the various options specified in Iowa Code chapter 97B. A member cannot rely on the benefit estimate in making any retirement-related decision or taking any action with respect to the member’s account, nor shall IPERS assume any liability for such actions. An estimate will not include deductions for a QDRO or any other legal assignments or orders on a member’s account, unless specifically requested by the member. A member’s actual benefit can only be known and officially calculated when an eligible member applies for benefits.
	Item 8. Rescind and reserve subrule 11.2(6).
	Item 9. Amend subrule 12.1(1) as follows:
	12.1(1) Formula benefit versus money purchase benefit. If a member has four or more is vested by complete years of service credit in IPERS, a monthly payment allowance will be paid in accordance with the formulas set forth in Iowa Code sections 97B.49A through 97B.49I, the applicable paragraphs of this chapter, and the option the member elects pursuant to Iowa Code section 97B.51(1). IPERS shall determine on the applicable forms which designated fractions of a member’s monthly retirement allowance payable to contingent annuitants shall be provided as options under Iowa Code section 97B.51(1). Any option elected by a member under Iowa Code section 97B.51(1) must comply with the requirements of the Internal Revenue Code that apply to governmental pension plans, including but not limited to Internal Revenue Code Section 401(a)(9) and federal laws governing the tax treatment of distributions from a tax-qualified retirement plan to same gender spouses and same gender former spouses. If a member has less than does not have four complete years of service credit, the benefit receivable will be computed on a money purchase basis, with reference to annuity tables used by IPERS in accordance with the member’s age and option choice.
	Item 10. Amend subrule 13.1(1) as follows:
	13.1(1) For IPERS regular class members retiring because of a disability:
	a. 	The member must indicate on the application for retirement that the retirement is due to an illness, injury or similar condition.
	b.  a.	The member must be awarded federal social security benefits due to a disability which existed at the time the application for retirement was filed on or before the member’s first month of entitlement.
	c.  b.	Effective July 1, 1990, the member may also qualify for the IPERS disability provision by being awarded, and commencing to receive, disability benefits through the federal Railroad Retirement Act, 45 U.S.C. Section 231 et seq., due to a disability which existed at the time of retirement.
	d.  c.	The period for which up to 36 months of retroactive payments under Iowa Code section 97B.50(2) shall be paid is for up to 36 months preceding the month in which such completed application for IPERS disability is received by IPERS. In no event shall retroactive disability benefits payments under Iowa Code section 97B.50(2) precede the month the member actually receives the member’s first social security or railroad retirement disability payment. The member shall provide IPERS with a copy of the Social Security Administration or railroad retirement award letter showing dates of eligibility.
	e.  d.	Continued qualification monitoring.
	(1)	For a member retiring due to a disability under Iowa Code section 97B.50(2), on or after January 1, 2009, in order to continue qualification for disability benefits, the member shall provide IPERS with proof of continuing eligibility for federal social security disability benefits or railroad retirement disability benefits by June 30 of each calendar year, in order to continue qualification for IPERS disability benefits.
	(2)	For a member retiring due to a disability under Iowa Code section 97B.50A, the member shall provide IPERS may also require complete copies of the member’s state and federal income tax returns, including all supporting schedules, by June 30 of each calendar year, in order to continue qualification for IPERS disability benefits.
IPERS may shall suspend the disability benefits of any such member if these the records required under these subparagraphs are not timely provided.
	Item 11. Amend rule 495—14.1(97B) as follows:
495—14.1(97B) Internal Revenue Code limitations. The death benefits payable under Iowa Code sections 97B.51 and 97B.52 shall not exceed the maximum amount possible under Internal Revenue Code Section 401(a)(9).
To ensure that the limit is not exceeded, a member’s combined lump sum death benefit under Iowa Code sections 97B.52(1) and 97B.52(2) shall not exceed 100 times the Option 2 amount that would have been payable to the member at the member’s earliest normal retirement age. If a beneficiary of a special service member is eligible for an in-the-line-of-duty death benefit, any reduction required under this rule shall be taken first from a death benefit payable under Iowa Code section 97B.52(1). The “100 times” limit shall apply to active and inactive members. The death benefits payable under this chapter for a period of reemployment for a retired reemployed member who dies during the period of reemployment shall also be subject to the limits described in this rule.
The maximum claims period for IPERS lump sum death benefits shall not exceed the period required under Internal Revenue Code Section 401(a)(9), which may be less than five years for a member who dies after the member’s required beginning date, unless the beneficiary is an opposite gender a spouse. The claims period for all cases in which the member’s death occurs during the same calendar year in which a claim must be filed under this rule shall end April 1 of the year following the year of the member’s death.
A member’s beneficiary or heir may file a claim for previously forfeited death benefits. Interest, if any, for periods prior to the date of the claim will only be credited through the quarter that the death benefit was required to be forfeited by law. Interest for periods following the quarter of forfeiture will accrue beginning with the quarter that the claim for reinstatement is received by IPERS. For death benefits required to be forfeited in order to satisfy Section 401(a)(9) of the federal Internal Revenue Code, in no event will the forfeiture date precede January 1, 1988. IPERS shall not be liable for any excise taxes imposed by the Internal Revenue Service on reinstated death benefits.
Effective January 14, 2004, all claims for a previously forfeited death benefit shall be processed under the procedure set forth at rule 495—14.13(97B).
The system recognizes the validity of same gender marriages consummated in Iowa on or after April 27, 2009. The Iowa Supreme Court decision recognizing same gender marriages in Iowa specifically states that this recognition does not extend to same gender marriages of other states. The following special rules apply to same gender marriages in Iowa. IPERS shall administer marital property and support orders of same gender spouses married in Iowa on or after April 27, 2009, if the orders otherwise meet the system’s minimum requirements for such orders, but shall modify the tax treatment of distributions under such orders as required by the federal laws governing such distributions. IPERS shall adopt such rules and procedures as are deemed necessary to fully implement the provisions of this subrule.
	Item 12. Rescind and reserve rule 495—14.18(97B).
	Item 13. Rescind the definitions of “Administrable domestic relations order” and “Same gender spouse” in subrule 16.2(1).
	Item 14. Amend subrule 16.2(1), definition of “Successor alternate payee,” as follows:
“Successor alternate payee” means a nonspouse person or persons named in a domestic relations order to receive the amounts payable to the former spouse alternate payee under the QDRO or ADRO if the alternate payee dies before the member. Successor alternate payees must be named individuals, not a class of individuals, a trust or an estate.
	Item 15. Amend subrule 16.2(2) as follows:
	16.2(2) Requirements.
	a. 	Mandatory provisions. A domestic relations order is a QDRO or an ADRO if such order:
	(1)	Clearly specifies the member’s name and last-known mailing address, member identification number or social security number, and the names and last-known mailing addresses and social security numbers of alternate payees. This information shall be provided to IPERS in a cover letter or a court’s on IPERS’ Confidential Information Form form;
	(2)	Clearly specifies a fixed dollar amount or a percentage, but not both, of the member’s benefits to be paid by IPERS to the alternate payee or the manner in which the fixed dollar amount or percentage is to be determined, provided that no such method shall require IPERS to perform present value calculations of the member’s accrued benefit;
	(3)	Clearly specifies the period to which such order applies;
	(4)	Clearly specifies that the order applies to IPERS;
	(5)	Clearly specifies that the order is for purposes of making a property division; and
	(6)	Is clearly signed by the judge and filed with the clerk of court. IPERS will consider an order duly signed if it carries an original signature, a stamp bearing the judge’s signature, electronic clerk of court stamp and judge’s signature page via the electronic data management system (EDMS), or is conformed in accordance with local court rules.
	b. 	Prohibited provisions. A domestic relations order is not a QDRO or an ADRO if such order:
	(1)	Requires IPERS to provide any type or form of benefit or any option not otherwise provided under Iowa Code chapter 97B;
	(2)	Requires IPERS to provide increased benefits determined on the basis of actuarial value;
	(3)	Requires the payment of benefits to an alternate payee which are required to be paid to another alternate payee under another order previously determined by IPERS to be a QDRO or an ADRO;
	(4)	Requires any action by IPERS that is contrary to its governing statutes or plan provisions;
	(5)	Awards any future benefit increases that are provided by the legislature, except as provided in subparagraph 16.2(2)“c”(2); or
	(6)	Requires the payment of benefits to an alternate payee prior to a trigger event.
	c. 	Permitted provisions. A QDRO or an ADRO may also:
	(1)	If a trigger event has not occurred as of the date the order is received by IPERS, name an alternate payee as a designated beneficiary or contingent annuitant, or require the payment of benefits under a particular benefit option, or both;
	(2)	Specify that the alternate payee shall be entitled to a fixed dollar amount or percentage of dividend payments, or cost-of-living increase or any other postretirement benefit increase to the member (all known as dividend payments), as follows:
	1.	If the court order awards a fixed dollar amount of benefits to the alternate payee, the dollar amount of dividend payments to be added or method for determining said the dollar amount shall be stated in the court order or an award of a share of dividend payments shall be given no effect; and
	2.	If the court order awards a specified percentage of benefits to the alternate payee, IPERS shall add dividends to the alternate payee’s share of the retirement allowance as necessary to keep the alternate payee’s share of payments at the percentage specified in the court order;
	(3)	Bar a vested member from requesting a refund of the member’s accumulated contributions without the alternate payee’s written consent. If a member applies for a refund, a consent form will be sent to the alternate payee at the address of record at IPERS. The completed consent form must be received by IPERS within 60 days. If returned undeliverable or no response is received, the alternate payee’s refund amount will be payable to the member. If returned marked “no consent,” the refund will not be payable to either the member or alternate payee;
	(4)	Allow benefits to be paid to an alternate payee based on a period of reemployment for a retired member; and
	(5)	Name a successor alternate payee to receive the amounts that would have been payable to the member’s spouse or former spouse under the order, if the alternate payee dies before the member. The designation of a successor alternate payee in an order shall be void and be given no effect if IPERS does not receive confirmation of the successor’s name, social security number, and last-known mailing address in a cover letter or in a copy of the court’s confidential information on IPERS’ Confidential Information form. A QDRO or an ADRO that lists a series of default successor alternate payees by class or permits a successor alternate payee to designate additional successor alternate payees is not permitted and will be rejected. Once a QDRO or an ADRO is accepted by IPERS for administration, in order to change the designation of successor alternate payees, an amended order is required.
	Item 16. Amend paragraph 16.2(3)“a” as follows:
	a. 	IPERS uses the shared payment method for payments under a domestic relations order. IPERS will not create a separate account for the alternate payee or any successor alternate payee(s). Payment to the alternate payee (or successor alternate payee(s)) shall be in a lump sum if the member’s benefits are paid in a lump sum distribution or as monthly payments if the member’s benefits are paid under a retirement option. A member shall not be able to receive an actuarial equivalent (AE) under Iowa Code section 97B.48(1) unless the total benefit payable with respect to that member meets the applicable requirements. All divisions of benefits shall be based on the gross amount of monthly or lump sum benefits payable. Federal and state income taxes shall be deducted from the member’s and former spouse alternate payee’s respective shares and reported under their respective federal tax identification numbers. Unrecovered basis shall be allocated on a pro rata basis to the member and alternate payee. Federal and state income taxes shall be deducted from the member’s gross payment when a nonspouse successor alternate payee(s) receives a payment. Federal and state income taxes shall be reported under the member’s federal tax identification number. Unrecovered basis shall be allocated to the member.
	Item 17. Amend paragraph 16.2(3)“b” as follows:
	b. 	The alternate payee shall not be entitled to any share of the member’s death benefits except to the extent such entitlement is recognized so provided in a QDRO or an ADRO or in a beneficiary designation filed subsequent to the dissolution.
	Item 18. Amend paragraph 16.2(3)“c” as follows:
	c. 	If a QDRO or an ADRO directs the member to name the alternate payee under the order as a designated beneficiary, and the member fails to do so, the provisions of the QDRO or ADRO awarding the alternate payee a share of the member’s death benefit benefits shall be deemed, except as revoked or modified in a subsequent QDRO or ADRO, to operate as a beneficiary designation, and shall be given first priority by IPERS in the determination and payment of such member’s death benefits. Death benefits remaining after payments required by the QDRO or ADRO, to the extent possible, shall then be made according to the terms of the member’s most recent beneficiary designation. If a QDRO or an ADRO does not require the member to select an option, the member is allowed to select any option at retirement, including an option that does not provide for payment of postretirement death benefits.
	Item 19. Amend paragraph 16.2(3)“e” as follows:
	e. 	An alternate payee shall not receive a share of dividends or other cost-of-living increases, unless so provided in a QDRO or an ADRO.
	Item 20. Amend paragraph 16.2(3)“f” as follows:
	f. 	The CEO, or CEO’s designee, shall have exclusive authority to determine whether a domestic relations order is a QDRO or an ADRO. A final determination by the CEO, or CEO’s designee, may be appealed in the same manner as any other final agency determination under Iowa Code chapter 97B.
	Item 21. Amend paragraph 16.2(3)“h” as follows:
	h. 	A domestic relations order shall not become effective until it is approved by IPERS. If a member is receiving a retirement allowance at the time a domestic relations order is received by the system, the order shall be effective only with respect to payments made after the order is determined to be a QDRO or an ADRO. If distributions have already begun at the time that an order is determined by IPERS to be a QDRO or an ADRO, the order shall be deemed to be the alternate payee’s application to begin receiving payments under the QDRO or ADRO. Payment to the alternate payee will be paid for withheld from the member’s payment the month the order is accepted alternate payee’s application is mailed by IPERS. If the member is not receiving a retirement allowance at the time a domestic relations order is approved by IPERS and the member applies for a refund or monthly allowance, or dies, no distributions shall be made until the respective rights of the parties under the domestic relations order are determined by IPERS. If IPERS has placed a hold on the member’s account following written or verbal notification from the member, member’s spouse, or legal representative of either party of a pending dissolution of marriage, and no further contacts are received from either party or their representatives within the following one-year period, or IPERS has not received and qualified a domestic relations order, IPERS shall release the hold.
	Item 22. Amend paragraph 16.2(3)“j” as follows:
	j. 	IPERS has no duty or responsibility to search for alternate payees. Alternate payees must notify IPERS of any change in their mailing addresses. IPERS shall contact mail the alternate payee in writing, notifying the alternate payee that an application once an application for a distribution has been requested by received from the member and considered a complete application by IPERS. IPERS shall send the alternate payee an application to be completed and returned to IPERS. The written notice shall inform the alternate payee that The application mailed by IPERS to the alternate payee states that, if the alternate payee does not return the application to IPERS within 60 days after the materials are application is mailed by IPERS, the amounts otherwise payable to the alternate payee shall be paid to the member or the member’s beneficiary(ies). If the member applied for a refund, and the alternate payee’s application is not received within the 60 days, the alternate payee’s share of the member’s lump sum refund shall be paid to the member. If the member applies for a monthly pension payment, unless and until a valid application for the alternate payee’s share of the monthly pension payments is received and accepted by IPERS., IPERS shall have no liability to the alternate payee with respect to payment of such monthly amounts, nor will any retroactive payment be made if and when an application is received and accepted. All monthly payments in this case shall be prospective.
	Item 23. Amend paragraph 16.2(3)“k” as follows:
	k. 	If a QDRO or an ADRO requires the member to select an option with joint and survivor provisions (Option 4 or 6) and name the alternate payee as contingent annuitant, the order must state the percentage in Option 4 or 6 to be payable to the alternate payee as contingent annuitant (the currently available percentages under Option 4 or 6 are 25, 50, 75 and 100 percent). Acceptable birth proof for the alternate payee as the named contingent annuitant, pursuant to 495—subrule 11.1(2), must also be provided to IPERS prior to approval of the order by IPERS.
	Item 24. Amend paragraph 16.2(3)“m” as follows:
	m. 	If an order that is determined to be a QDRO or an ADRO divides a member’s account using a service factor formula and the member’s IPERS benefits are based on a number of quarters less than the member’s total covered quarters, notwithstanding any terms of the order to the contrary, IPERS shall limit the number of quarters used in the numerator and the denominator of the service fraction to the number of quarters actually used in the calculation of IPERS benefits.
	Item 25. Amend paragraph 16.2(3)“n” as follows:
	n. 	Service credit that is purchased during the period when the member is married to the alternate payee shall be added to the numerator and the denominator of the service fraction when calculating the service factor pursuant to a domestic relations order. Service credit that is purchased during a period when the member is not married to the alternate payee shall only be added to the denominator of the service fraction when calculating the service factor pursuant to a domestic relations order. Under no circumstances shall the number of quarters in the denominator be more than the number of quarters used to calculate the member’s benefit. Service purchase after retirement shall not increase or decrease the alternate payee’s payment amount that was deducted and was payable at the time of retirement.
	Item 26. Amend paragraph 16.2(3)“o” as follows:
	o. 	The parties or their attorneys in a dissolution action involving an IPERS member shall decide between themselves which attorney will submit a proposed domestic relations order to IPERS for review. IPERS shall not review a proposed order that has not been approved as to form by both parties or their counsel by enclosure of the Administrative Rule Compliance for QDROs form. A rejection under this paragraph shall not preclude IPERS from placing a hold on a member’s account until the status of a proposed order as a QDRO or an ADRO is resolved. or the hold is released pursuant to the terms of paragraph 16.2(3)“h.”
	Item 27. Amend paragraph 16.2(3)“p” as follows:
	p. 	If a domestic relations order has been determined by the system to be an ADRO, before the system will accept the ADRO for current or deferred administration, the alternate payee under that final order shall be required to complete any forms required by IPERS for purposes of determining the proper tax treatment of current or future distributions to that alternate payee in accordance with federal laws governing such distributions. If a retired member has a qualified domestic relations order on the member’s account, the parties (the member and the alternate payee or their counsel of record) may execute a waiver of the 30-day appeal period following review and qualification of the retired member’s domestic relations order, using a form approved by the system.
	Item 28. Amend paragraph 16.2(3)“q” as follows:
	q. 	If a member with an IPERS-approved QDRO or ADRO is receiving a distribution according to a qualified benefits arrangement (QBA), the alternate payee shall share in the distribution to the member unless the order specifically states otherwise.
[Filed 1/29/14, effective 3/26/14]
[Published 2/19/14]
Editor’s Note: For replacement pages for IAC, see IAC Supplement 2/19/14.