Iowa Administrative Code
Agency 495 - Iowa Public Employees' Retirement System
Chapter 12 - Calculation of Monthly Retirement Benefits
Rule 495-12.10 - Conforming Rules for Lump-sum Payments
Universal Citation: IA Admin Code 495-12.10
Current through Register Vol. 47, No. 6, September 18, 2024
Effective January 1, 2007, IPERS may, notwithstanding certain provisions of Iowa Code section 97B.53B enacted in order to comply with prior rollover provisions of the Internal Revenue Code, utilize forms and procedures affording payees of lump-sum distributions with broader rollover rights as permitted under the applicable roll-over provisions of the Internal Revenue Code as amended subsequent to the enactment of Iowa Code section 97B.53B.
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