12I.11 Construction.
This chapter shall be construed liberally in order to effectuate its purpose.
2015 Acts, ch 137, §86, 162, 163
Structure Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
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.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.