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ARC #6747C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 103, “Examination and Certification of Assessors and Deputy Assessors,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code sections 421.14, 441.5...
Tagged topics: candidates, continuing education, county assessors, decedents, email, retirement, revenue department
ARC #6215C
Rule-Making Document (ARC)
The Iowa Public Employees’ Retirement System (IPERS) hereby amends Chapter 4, “Employers,” Chapter 5, “Employees,” Chapter 13, “Disability for Regular and Special Service Members,” Chapter 14, “Death Benefits and Beneficiaries,” and Chapter 16, “D...
Section 279.46 Retirement incentives tax.
2023 Code of Iowa
The board of directors of a school district may adopt a program for payment of a monetary bonus, continuation of health or medical insurance coverage, or other incentives for encouraging its employees to retire before the normal retirement date as def...
Tagged topics: retirement, retirement plans
Section 294.9 Fund.
2023 Code of Iowa
The fund for such retirement system shall be created from the following sources: From the proceeds of an assessment of teachers in the school district not exceeding one percent of their salaries in a given school year, or such greater percentage as th...
Tagged topics: retirement
Section 294.8 Pension system.
2023 Code of Iowa
A school district located in whole or in part within a city having a population of twenty-five thousand one hundred or more may establish a pension and annuity retirement system for the public school teachers of such district. However, in cities havin...
Tagged topics: retirement
Section 294.10 Management.
2023 Code of Iowa
The board of directors of the school district shall constitute the board of trustees and shall formulate the plan of the retirement; and shall make all necessary rules and regulations for the operation of said retirement system.
Tagged topics: retirement
Section 294.10A Pickup of teacher assessments.
2023 Code of Iowa
Notwithstanding section 294.9 or other provisions of this chapter, for federal income tax purposes beginning January 1 following the submission by a board of trustees of an application to the federal internal revenue service requesting qualificati...
Tagged topics: retirement
Section 294.11 Termination resolution adopted.
2023 Code of Iowa
The board of directors of any school district which has in operation the pension and annuity retirement system created pursuant to sections 294.8 through 294.10 may terminate the system by adopting a resolution declaring the system terminated as of ...
Tagged topics: retirement
Section 294.10B Rights not transferable or subject to legal process — exceptions.
2023 Code of Iowa
The right of any person to any future payment under a pension and annuity retirement system established in this chapter shall not be transferable or assignable, at law or in equity, and shall not be subject to execution, levy, attachment, garnishmen...
Tagged topics: retirement
Section 294.12 Pension fund held for survivors upon termination.
2023 Code of Iowa
In the event of such termination, all assessments of teachers shall cease upon such date of termination, or upon such earlier date as may be prescribed in such resolution, and no additional taxes shall be levied or assessed for the operation of such s...
Tagged topics: retirement