Iowa Code
Title I - STATE SOVEREIGNTY AND MANAGEMENT
Chapter 12I - DISABILITIES EXPENSES SAVINGS PLAN TRUST

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

Section 12I.2 - Creation of Iowa ABLE savings plan trust. - 12I.2 Creation of Iowa ABLE savings plan trust. An Iowa...

Section 12I.3 - Participation agreements for trust. - 12I.3 Participation agreements for trust. On or after July 1,...

Section 12I.4 - Program and administrative funds — investment and payment. - 12I.4 Program and administrative funds — investment and payment. 1....

Section 12I.5 - Cancellation of agreements. - 12I.5 Cancellation of agreements. An account owner may cancel a...

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

Section 12I.7 - Reports — annual audited financial report — reports under federal law. - 12I.7 Reports — annual audited financial report — reports under...

Section 12I.8 - Tax considerations. - 12I.8 Tax considerations. 1. For federal income tax purposes, the...

Section 12I.9 - Property rights to assets in trust. - 12I.9 Property rights to assets in trust. 1. The assets...

Section 12I.10 - Implementation as a contracting state — tax considerations. - 12I.10 Implementation as a contracting state — tax considerations. 1....

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