Iowa Administrative Code
Agency 495 - IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM
Chapter 6 - COVERED WAGES
- Rule 495-6.1 - IRS requirements
- Rule 495-6.2 - Definition of wages
- Rule 495-6.3 - IPERS coverage for various forms of compensation
- Rule 495-6.4 - Month for which wages are to be reported
- Rule 495-6.5 - Covered wage treatment for employer contributions to IRC Section 125 plans
- Rule 495-6.6 - Corrections of overpayments and underpayments of contributions and benefits caused by misreporting of covered wages
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