Iowa Administrative Code - 05/22/2019

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 Authorized agent.
781.20.8 Forms.
781.20.9 Plan administrator rights and responsibilities.
781.20.10 Contributions.
781.20.11 Substitution or change of beneficiary.
781.20.12 Change of account owner; transfer.
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.