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Iowa Code (Last Updated: December 05, 2016) |
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Title I. STATE SOVEREIGNTY AND MANAGEMENT |
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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. |