12D.11 Construction.
This chapter shall be construed liberally in order to effectuate its purpose.
98 Acts, ch 1172, ยง11
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 12D - IOWA EDUCATIONAL SAVINGS PLAN TRUST
Section 12D.1 - Purpose and definitions.
Section 12D.2 - Creation of Iowa educational savings plan trust.
Section 12D.3 - Participation agreements for trust.
Section 12D.4 - Program and administrative funds โ investment and payments.
Section 12D.4A - Administrative fund โ appropriation.
Section 12D.5 - Cancellation of agreements.
Section 12D.8 - Annual audited financial report to governor and general assembly.
Section 12D.9 - Tax considerations.