Iowa Admin. Code r. 781-20.20 - Federal tax treatment

For federal income tax purposes, the plan shall be considered a qualified ABLE program exempt from taxation pursuant to Section 529A and shall be operated so that it meets the requirements of Section 529A.

Notes

Iowa Admin. Code r. 781-20.20
Adopted by IAB May 22, 2019/Volume XLI, Number 24, effective 6/26/2019

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