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.