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