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ARC #6117C
Rule-Making Document (ARC)
The Iowa Public Employees’ Retirement System hereby proposes to amend Chapter 4, “Employers,” Chapter 5, “Employees,” Chapter 13, “Disability for Regular and Special Service Members,” Chapter 14, “Death Benefits and Beneficiaries,” and Chapter 16,...
The board of directors of said district shall annually, for a period of five years after the effective date of the termination of its pension system, at the meeting at which it estimates the amount required for the general fund, in accordance with the...
Tagged topics: retirement
If a judge covered under this part is removed for cause other than permanent disability the judge and the judge’s survivor shall forfeit the right to any retirement benefits under the system but the total amount in the judge’s individual account shall...
The board of directors of a school district may certify for levy by April 15 of a school year, a tax on all taxable property in the school district for a district management levy. The revenue from the tax levied in this section shall be placed in th...
In lieu of the annuities and refunds provided for judges and judges’ survivors under sections 602.9107, 602.9108, 602.9115, 602.9204, 602.9208, and 602.9209, judges may elect to receive an optional retirement annuity during the judge’s lif...
The district management levy fund is a special revenue fund. A district management levy fund must be established in any school corporation which levies the tax authorized under section 298.4 .
The board of directors of said district shall each year at the meeting at which it estimates the amount required for the general fund, in accordance with the provisions of section 298.1, estimate the additional amount, if any, necessary to provide t...
Tagged topics: retirement
The school district may establish a plan, in accordance with section 403(b) of the Internal Revenue Code, as defined in section 422.3, for employees, which plan shall consist of one or more investment contracts, on a group or individual basis, acqui...
Tagged topics: retirement
A retirement system is hereby created and established to be known as the “Judicial Retirement System”, hereinafter called the “system”.
The annual annuity of a judge under this system is an amount equal to three and one-fourth percent of the judge’s average annual basic salary for the judge’s highest three years as a judge of one or more of the courts included in this article, multi...