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Iowa Administrative Code - 01/31/2018

Iowa Public Employees’ Retirement System [495] | Agency Listing
Chapter 14 DEATH BENEFITS AND BENEFICIARIES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
495.14.1 Internal Revenue Code limitations.
495.14.2 Survival into first month of entitlement.
495.14.3 Designation of beneficiaries.
495.14.4 Applications for death benefits.
495.14.5 Commuted lump sums.
495.14.6 Payment of the death benefit when no designation of beneficiary or an invalid designation of beneficiary form is on file.
495.14.7 Waiver of beneficiary rights.
495.14.8 Beneficiaries under the age of 18.
495.14.9 Simultaneous deaths.
495.14.10 Felonious deaths.
495.14.11 No interest on postretirement death benefits.
495.14.12 Preretirement death benefits.
495.14.13 Payment procedures for heirs that cannot be located.
495.14.14 Procedures for deaths of certain voluntary emergency services personnel occurring in the line of duty.
495.14.15 Rollovers by nonspouse beneficiaries.
495.14.16 Required minimum distribution (RMD) basic calculation.
495.14.17 Beneficiary revocation pursuant to Iowa Code section , dissolution of marriage.
495.14.18 Special rules for tax treatment of distributions to same gender spouse and same gender former spouse alternate payees.