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Section 633A.4308 Reviewing compliance.
2022 Code of Iowa
Compliance with the prudent investor rule is determined in light of the facts and circumstances existing at the time of a trustee’s decision or action and not by hindsight.
Section 15.119 Aggregate tax credit limit for certain economic development programs.
2022 Code of Iowa
Notwithstanding any provision to the contrary in any of the programs listed in subsection 2, the authority, except as provided in paragraph “b”, shall not authorize for any one fiscal year an amount of tax credits for the programs specified in su...
Section 15E.70 Financial statements — auditor of state.
2022 Code of Iowa
By July 1 of each year, the Iowa fund of funds, the Iowa capital investment corporation, and designated investors shall submit a financial statement for the previous calendar year to the auditor of state.
Tagged topics: business entities, capital funds, investments, iowa fund of funds, tax credits, taxation
Section 8.3A Capital project planning and budgeting — governor’s duties.
2022 Code of Iowa
For the purposes of this section: “Capital project” does not include highway and right-of-way projects or airport capital projects undertaken by the state department of transportation and financed from dedicated funds or capital projects funded by ...
Tagged topics: capital projects
Section 633A.4303 Diversification.
2022 Code of Iowa
A trustee shall diversify the investments of the trust unless the trustee reasonably determines that the purposes of the trust are better served without diversifying.
Section 15E.65 Iowa fund of funds.
2022 Code of Iowa
The Iowa capital investment corporation shall organize the Iowa fund of funds. The Iowa fund of funds shall be authorized to make investments in private seed and venture capital partnerships or entities in a manner which will encourage the availabilit...
Tagged topics: business entities, capital funds, investments, iowa fund of funds, tax credits, taxation
Section 384.6 Trust and agency funds.
2022 Code of Iowa
A city may establish trust and agency funds for the following purposes: Accounting for pension and related employee benefit funds as provided by the city finance committee. A city may certify taxes to be levied for a trust and agency fund in the amoun...
Tagged topics: trust and agency funds
Section 15.311 Title.
2022 Code of Iowa
This part shall be known as the “Iowa Strategic Infrastructure” program.
Section 12.37 Loans.
2022 Code of Iowa
Upon the placement of a linked investment with an eligible lending institution, the institution is required to lend the funds to the eligible borrower listed in the linked investment loan package and in accordance with the investment agreement. The lo...
Tagged topics: linked investments, loans
Section 455A.10 State fish and game protection fund — capital projects and contingencies.
2022 Code of Iowa
Funds remaining in the state fish and game protection fund during a fiscal year which are not specifically appropriated by the general assembly are appropriated and may be used for capital projects and contingencies under the jurisdiction of the depar...
Tagged topics: capital projects, fish and game protection fund