Iowa Code - 2022

Title I - STATE SOVEREIGNTY AND MANAGEMENT | Back to Title Listing
Chapter 12I - DISABILITIES EXPENSES SAVINGS PLAN TRUST PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§12I.1 - Purpose and definitions. PDF RTF
§12I.2 - Creation of Iowa ABLE savings plan trust. PDF RTF
§12I.3 - Participation agreements for trust. PDF RTF
§12I.4 - Program and administrative funds — investment and payment. PDF RTF
§12I.5 - Cancellation of agreements. PDF RTF
§12I.6 - Repayment and ownership of payments and investment income — transfer of ownership rights. PDF RTF
§12I.7 - Reports — annual audited financial report — reports under federal law. PDF RTF
§12I.8 - Tax considerations. PDF RTF
§12I.9 - Property rights to assets in trust. PDF RTF
§12I.10 - Implementation as a contracting state — tax considerations. PDF RTF
§12I.11 - Construction. PDF RTF