Iowa Administrative Code
Agency 495 - Iowa Public Employees' Retirement System
Chapter 2 - Investment Board
Rule 495-2.2 - Group Trusts
Universal Citation: IA Admin Code 495-2.2
Current through Register Vol. 47, No. 6, September 18, 2024
Assets of the fund may be invested in a tax-exempt group trust that has been determined by the Internal Revenue Service to be a pooled fund arrangement pursuant to Revenue Ruling 81 -100, as modified by Revenue Rulings 2004-67 and 2011 -1, and that is operated or maintained exclusively for the commingling and collective investment of moneys. In such case, the terms of the group trust shall be adopted as part of this plan.
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