Iowa Chapter 12I — Disabilities Expenses Savings Plan Trust

11 sections hosted, reproduced from the official public-domain source.

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