Chapter 12I - DISABILITIES EXPENSES SAVINGS PLAN TRUST
- Section 12I.1 - Purpose and definitions
- Section 12I.2 - Creation of Iowa ABLE savings plan trust
- Section 12I.3 - Participation agreements for trust
- Section 12I.4 - Program and administrative funds - investment and payment
- Section 12I.5 - Cancellation of agreements
- Section 12I.6 - Repayment and ownership of payments and investment income - transfer of ownership rights
- Section 12I.7 - Reports - annual audited financial report - reports under federal law
- Section 12I.8 - Tax considerations
- Section 12I.9 - Property rights to assets in trust
- Section 12I.10 - Implementation as a contracting state - tax considerations
- Section 12I.11 - Construction