Iowa Administrative Code
Agency 495 - Iowa Public Employees' Retirement System
Chapter 14 - Death Benefits and Beneficiaries
- Rule 495-14.1 - Internal Revenue Code Limitations
- Rule 495-14.2 - Survival Into First Month of Entitlement
- Rule 495-14.3 - Designation of Beneficiaries
- Rule 495-14.4 - Applications for Death Benefits
- Rule 495-14.5 - Commuted Lump Sums
- Rule 495-14.6 - Payment of the Death Benefit When No Designation of Beneficiary or an Invalid Designation of Beneficiary Form Is on File
- Rule 495-14.7 - Waiver of Beneficiary Rights
- Rule 495-14.8 - Beneficiaries Under the Age of 18
- Rule 495-14.9 - Simultaneous Deaths
- Rule 495-14.10 - Felonious Deaths
- Rule 495-14.11 - No Interest on Postretirement Death Benefits
- Rule 495-14.12 - Preretirement Death Benefits
- Rule 495-14.13 - Procedures for Deaths of Certain Voluntary Emergency Services Personnel Occurring in the Line of Duty
- Rule 495-14.14 - Rollovers by Nonspouse Beneficiaries
- Rule 495-14.15 - Required Minimum Distribution (RMD) Basic Calculation
- Rule 495-14.16 - Beneficiary Revocation Pursuant to Iowa Code Section 598.20b, Dissolution of Marriage
- Rule 495-14.17 - Procedures for Final Distribution to Heirs Who Have Filed Claims
- Rule 495-14.18 - Special Rules for Tax Treatment of Distributions to Same Gender Spouse and Same Gender Former Spouse Alternate Payees
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