Iowa Administrative Code - 09/08/2021

Iowa Public Employees’ Retirement System [495] | Agency Listing
Chapter 6 COVERED WAGES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
495.6.1 IRS requirements.
495.6.2 Definition of wages.
495.6.3 IPERS coverage for various forms of compensation.
495.6.4 Month for which wages are to be reported.
495.6.5 Covered wage treatment for employer contributions to IRC Section 125 plans.
495.6.6 Corrections of overpayments and underpayments of contributions and benefits caused by misreporting of covered wages.