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412.4 Classified Employee Tax Shelter Program

The board authorizes the administration to make a payroll deduction for classified employees' tax sheltered annuity premiums purchased from any company authorized by Iowa law.

Classified employees wishing to have payroll deductions for tax sheltered annuities will make a written request to the superintendent.

 

 

Legal Reference:

Small Business Job Protection Act of 1996, Section 1450(a), repealing portions of IRS REG § 1.403(b)-1(b)(3).

Iowa Code §§ 260C273294.16.

Cross Reference: 706 Payroll Procedures

 

Approved   9-20-04                   Reviewed 7-17-12    2-21-19    5/18/2022                Revised 2-21-19