Chapter
DISABILITIES EXPENSES SAVINGS PLAN TRUST
- 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