Iowa Code agency 781, ch. 20 - IOWA ABLE SAVINGS PLAN TRUST

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Rule 781-20.1 - Purpose
Rule 781-20.2 - Definitions
Rule 781-20.3 - Creation of Iowa ABLE savings plan trust
Rule 781-20.4 - Participation agreement and plan disclosure documents
Rule 781-20.5 - Eligible individual
Rule 781-20.6 - Authorized individual
Rule 781-20.7 - Interested party
Rule 781-20.8 - Forms
Rule 781-20.9 - Plan administrator rights and responsibilities
Rule 781-20.10 - Contributions
Rule 781-20.11 - Substitution or change of beneficiary; balance transfer
Rule 781-20.12 - Transfer of account on death
Rule 781-20.13 - Qualified withdrawals
Rule 781-20.14 - Nonqualified withdrawals and participation agreement cancellation
Rule 781-20.15 - Account statements
Rule 781-20.16 - State tax treatment
Rule 781-20.17 - Security
Rule 781-20.18 - Garnishment
Rule 781-20.19 - Reports-annual audited financial report-reports under federal law
Rule 781-20.20 - Federal tax treatment
Rule 781-20.21 - Appeal of decisions

Notes

Iowa Code agency 781, ch. 20

Chapter rescission date pursuant to Iowa Code section 17A.7: 1/1/28

These rules are intended to implement Iowa Code chapter 12I.

[Filed ARC 4464C (Notice ARC 4123C, IAB 11/21/18), IAB 5/22/19, effective 6/26/19]

[Filed ARC 7040C (Notice ARC 6951C, IAB 3/8/23), IAB 6/28/23, effective 8/2/23]

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