Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 12D - IOWA EDUCATIONAL SAVINGS PLAN TRUST

Section 12D.1 - Purpose and definitions. - 12D.1 Purpose and definitions. 1. The general assembly finds that...

Section 12D.2 - Creation of Iowa educational savings plan trust. - 12D.2 Creation of Iowa educational savings plan trust. An Iowa...

Section 12D.3 - Participation agreements for trust. - 12D.3 Participation agreements for trust. The trust may enter into...

Section 12D.4 - Program and administrative funds — investment and payments. - 12D.4 Program and administrative funds — investment and payments. 1....

Section 12D.4A - Administrative fund — appropriation. - 12D.4A Administrative fund — appropriation. Repealed by 2000 Acts, ch...

Section 12D.5 - Cancellation of agreements. - 12D.5 Cancellation of agreements. A participant may cancel a participation...

Section 12D.6 - Repayment and ownership of payments and investment income — transfer of ownership rights. - 12D.6 Repayment and ownership of payments and investment income —...

Section 12D.7 - Effect of payments on determination of need and eligibility for student financial aid. - 12D.7 Effect of payments on determination of need and eligibility...

Section 12D.8 - Annual audited financial report to governor and general assembly. - 12D.8 Annual audited financial report to governor and general assembly....

Section 12D.9 - Tax considerations. - 12D.9 Tax considerations. 1. For federal income tax purposes, the...

Section 12D.10 - Property rights to assets in trust. - 12D.10 Property rights to assets in trust. 1. The assets...

Section 12D.11 - Construction. - 12D.11 Construction. This chapter shall be construed liberally in order...