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2017 Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 12I - DISABILITIES EXPENSES SAVINGS PLAN TRUST
- Section 12I.1 - Purpose and definitions.
- Section 12I.2 - Creation of Iowa ABLE savings plan trust.
- Section 12I.3 - Participation agreements for trust.
- Section 12I.4 - Program and administrative funds — investment and payment.
- Section 12I.5 - Cancellation of agreements.
- Section 12I.6 - Repayment and ownership of payments and investment income — transfer of ownership rights.
- Section 12I.7 - Reports — annual audited financial report — reports under federal law.
- Section 12I.8 - Tax considerations.
- Section 12I.9 - Property rights to assets in trust.
- Section 12I.10 - Implementation as a contracting state — tax considerations.
- Section 12I.11 - Construction.
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