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Iowa Code ch. 12I – Disabilities Expenses Savings Plan Trust | Midpage
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Iowa Code
Title I
Chapter 12I
Iowa Code ch. 12I
Disabilities Expenses Savings Plan Trust
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