Section 12D.1. Purpose and definitions.

Section 12D.2. Creation of Iowa educational savings plan trust.

Section 12D.3. Participation agreements for trust.

Section 12D.4. Program and administrative funds — investment and payments.

Section 12D.4A. Administrative fund — appropriation.

Section 12D.5. Cancellation of agreements.

Section 12D.6. Repayment and ownership of payments and investment income — transfer of ownership rights.

Section 12D.7. Effect of payments on determination of need and eligibility for student financial aid.

Section 12D.8. Annual audited financial report to governor and general assembly.

Section 12D.9. Tax considerations.

Section 12D.10. Property rights to assets in trust.

Section 12D.11. Construction.