Rule 6.1

Iowa Admin. Code r. 495-6.1

IRS requirements

Effective Mar 30, 2011Published Feb 23, 2011[ARC 9397B, IAB 2/23/11, effective 3/30/11]Iowa Public Employees’ Retirement System

495—6.1(97B) IRS requirements.

Wages as discussed in this chapter shall not exceed the amount permitted for a given year under Sections 401(a)(17)(A) and (B) of the Internal Revenue Code, which are incorporated herein by this reference.

[ARC 9397B, IAB 2/23/11, effective 3/30/11]