Iowa Administrative Code - 03/20/2024

Treasurer of State [781] | Agency Listing
Chapter 20 IOWA ABLE SAVINGS PLAN TRUST | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
781.20.1 Purpose.
781.20.2 Definitions.
781.20.3 Creation of Iowa ABLE savings plan trust.
781.20.4 Participation agreement and plan disclosure documents.
781.20.5 Eligible individual.
781.20.6 Authorized individual.
781.20.7 Interested party.
781.20.8 Forms.
781.20.9 Plan administrator rights and responsibilities.
781.20.10 Contributions.
781.20.11 Substitution or change of beneficiary; balance transfer.
781.20.12 Transfer of account on death.
781.20.13 Qualified withdrawals.
781.20.14 Nonqualified withdrawals and participation agreement cancellation.
781.20.15 Account statements.
781.20.16 State tax treatment.
781.20.17 Security.
781.20.18 Garnishment.
781.20.19 Reports—annual audited financial report—reports under federal law.
781.20.20 Federal tax treatment.
781.20.21 Appeal of decisions.