20,160 sections across 1,928 Iowa regulatory chapters.
R.495—33.12 Violations of conditions. Violations of the conditions precedent to a
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waiver’s approval shall be deemed to be violations of the particular rule for which the waiver was granted and will be subject to the same remedies or penalties.
R.495—33.13 Appeals. Appeals of the agency’s decisions regarding proposed
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waivers shall be filed in writing within 30 days after notice of the decision is mailed to the petitioner. These rules are intended to implement Executive Order Number 11 of 1999 and Iowa Code chapters 17A and 97B. [Filed 12/17/03, Notice 11/12/03—published 1/7/04, effective 2/11…
R.495—33.2 Criteria for waiver. The agency may issue an order granting a waiver,
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as applied to the circumstances of a specified person, if the petitioner establishes by clear and convincing evidence that: 1. Application of the rule to that person would result in hardship or injustice; and 2. Granting the waiver on the basis of the particular circumstances of …
R.495—33.3 Process for filing a petition. Any person may file with the agency a
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petition requesting a waiver, in whole or in part, of a rule of the agency on the ground that the application of the rule to the particular circumstances of that person would qualify for a waiver. A petition for a waiver must be submitted in writing to the Administrative Rules Co…
R.495—33.4 Additional information. Prior to issuing an order granting or denying a
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petition for waiver, the agency may request additional information from the petitioner relating to the petition and surrounding circumstances. If the petition was not filed in a contested case, the agency may, on its own motion or at the petitioner’s request, schedule a telephoni…
R.495—33.5 Notices. Within 30 business days after receipt of a petition for waiver of
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a rule, the agency shall give notice of the pendency of the petition and a concise summary of its contents to all persons to whom notice is required by any provision of law. In addition, the agency may give notice to other persons. If notice is required to be served, the agency m…
R.495—33.6 Intervenors. Persons who qualify as intervenors under any provision of
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law may intervene in proceedings for waiver of a rule if they file timely petitions for intervention according to agency rules governing such intervention.
R.495—33.7 Hearing, ruling and timing. The provisions of 495—Chapter 26 shall
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apply to proceedings under this chapter if the petition for waiver is filed in a contested case proceeding. Prior to issuing an order granting or denying a proposed waiver, the agency shall determine whether or not the facts alleged in the proposed waiver are accurate and complet…
R.495—33.8 Defense. After an order granting a waiver is issued, the order is a
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defense within its terms and the specific facts indicated therein for the person to whom the order pertains in any proceeding in which the rule in question is sought to be invoked.
R.495—33.9 Public availability. Subject to the provisions of Iowa Code section
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17A.3(1)“e,” the agency shall maintain a record of all orders granting and denying waivers under this chapter. All final rulings in response to requests for waivers shall be indexed and available to members of the public at the headquarters of the agency.
R.495—4.1 Covered employers
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4.1(1) Definition. All public employers in the state of Iowa, its cities, counties, townships, agencies, political subdivisions, instrumentalities and public schools are required to participate in IPERS. For the purposes of these rules, the following definitions also apply: a. “P…
R.495—4.2 Records to be kept by the employer
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4.2(1) General. Each employer shall maintain records to show the information hereinafter indicated. Records shall be kept in the form and manner prescribed by IPERS. Records shall be open to inspection and may be copied by IPERS and its authorized representatives at any reasonabl…
R.495—4.3 Wage reporting and payment of contributions by employers
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4.3(1) Payment of contributions. For wages paid on or after July 1, 2008, all covered employers are required to pay contributions on a monthly basis. Upon enrollment as an IPERS-covered employer, the employer shall receive the appropriate forms and instructions from IPERS to subm…
R.495—4.4 Accrual of interest and application of employer payments. Interest or charges as
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provided under Iowa Code section 97B.9 shall accrue on all employer payments not received by IPERS by the due date, except that interest or charges may be waived by IPERS if the employer requests an extension of time under subrule 4.3(4) prior to the due date. Effective August 1,…
R.495—4.5 Credit memos voided. Rescinded IAB 3/26/08, effective 4/30/08
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R.495—4.6 Contribution rates. The following contribution rate schedule, payable on the covered
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wage of the member, is determined by the position or classification and the occupation class code of the member. 4.6(1) Contribution rates for regular class members. a. The following contribution rates were established by the Iowa legislature for all regular class members for the…
R.495—4.7 Employee information to be provided by covered employers. Covered employers are
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required to enroll new employees prior to reporting wages for the new employees using IPERS’ employer self-service Internet application. Enrollment information shall include, but is not limited to, the following: member’s name, social security number, date of birth, date of hire,…
R.495—4.8 Additional employer contributions from employer-mandated reduction in hours or by
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the exercise of bumping rights to avoid a layoff. Rescinded ARC 2981C, IAB 3/15/17, effective 4/19/17. These rules are intended to implement Iowa Code sections 97B.4, 97B.9, 97B.14, 97B.14A, 97B.38, 97B.49A to 97B.49I, 97B.65 and 97B.70 and 2009 Iowa Acts, chapter 170, section 51…
R.495—5.1 Identification of employees covered by the IPERS retirement law
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5.1(1) Definition of employee—generally. A person is in employment as defined by Iowa Code chapter 97B if the person and the covered employer enter into a relationship which both recognize to be that of employer/employee. An employee is an individual who is subject to control by …
R.495—5.2 Coverage treatment for specific employee classifications. Employment as defined in
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Iowa Code chapter 97B is not synonymous with IPERS membership. Some classes of employees are explicitly excluded or membership is made optional under Iowa Code section 97B.1A(8)“b,” while other classes are excluded or membership is made optional by their nature. The following sub…
R.495—5.3 Participation in IPERS and another retirement system. Effective July 1, 1996, an
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employee may actively participate in IPERS and another retirement system supported by public funds if the person does not receive credit under both IPERS and such other retirement system for the same position held. [ARC 3684C, IAB 3/14/18, effective 4/18/18] These rules are inten…
R.495—6.1 IRS requirements. Wages as discussed in this chapter shall not exceed the amount
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permitted for a given year under Sections 401(a)(17)(A) and (B) of the Internal Revenue Code, which are incorporated herein by this reference. [ARC 9397B, IAB 2/23/11, effective 3/30/11]
R.495—6.2 Definition of wages. “Wages” means all compensation earned by employees including,
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except as otherwise provided under this chapter, vacation pay; sick pay; back pay; amounts deducted from the employee’s pay at the employee’s discretion for tax-sheltered annuities, dependent care and cafeteria plans; and the cash value of wage equivalents. This definition applie…
R.495—6.3 IPERS coverage for various forms of compensation. The following is a list of various
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types of compensation and the corresponding IPERS coverage treatment: 6.3(1) Vacation pay or annual leave pay. Vacation pay or annual leave pay means the amount paid to an employee during a period of vacation. 6.3(2) Sick pay. Sick pay means the amount paid to an employee during …
R.495—6.4 Month for which wages are to be reported. Wages are reportable for the month in which
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they are actually paid to the employee, except when employees are awarded lump sum payments of back wages, whether as a result of litigation or otherwise, receive lump sum payments of extra duty pay, and similar situations involving regular and periodic lump sum payments which IP…
R.495—6.5 subject to the terms of that rule
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Employers and employees that knowingly and willfully enter into the types of arrangements described in this subrule, causing an impermissible increase in the payments authorized under Iowa Code chapter 97B, may be prosecuted under Iowa Code section 97B.40 for engaging in a fraudu…
R.495—6.6 Corrections of overpayments and underpayments of contributions and benefits caused
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by misreporting of covered wages. IPERS shall use the following guidelines in requiring corrections of overpayments and underpayments of contributions caused by misreported wages or IPERS-covered service. Corrections must be made for all current employees omitted in error, active…
R.495—7.1 Service credit
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7.1(1) General. a. A member shall receive membership service credit for service rendered after July 4, 1953. Service is counted to the complete quarter calendar year. A calendar year shall not include more than four quarters. b. From July 4, 1953, through June 30, 1965, a member …
R.495—7.2 Vesting status
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7.2(1) General. a. Effective July 1, 1990, through June 30, 2005, a member achieves vested status when the member has served and made contributions in 16 or more quarters of IPERS covered employment or attains the age of 55. The vested status of a member may also be determined wh…
R.495—8.1 Service eligible for purchase
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8.1(1) Estimates and cost quotes. All service purchase estimates and cost quotes shall be calculated at actuarial cost. The following procedures and calculations shall apply: a. Service purchase estimate prior to retirement. Members who are vested by service may request a service…
R.495—8.2 Revocation of service purchase application and refund of amounts paid. A member
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may revoke a service purchase application and receive a refund without interest of all or a portion of amounts paid to IPERS to buy back prior service credit or to purchase credit for other service pursuant to Iowa Code chapter 97B. The revocation must be made in writing and must…
R.495—8.3 IRC Section 415(n) compliance. Service purchases made under this chapter, including
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buy-backs and buy-ups, shall not exceed the defined contribution dollar limit then in effect under Internal Revenue Code Section 415(c)(1), per calendar year, as provided under IRC Section 415(n)(2)(B). In addition, the amounts contributed for service purchases under this chapter…
R.495—8.4 Required quarters of wages on file. Rescinded ARC 4337C, IAB 3/13/19, effective
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4/17/19.
R.495—8.5 Additional information, procedures and limitations
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8.5(1) Additional service purchase procedures. a. Service purchase cost quotes for members currently in special service positions shall be prepared as special service credit. b. Members covered under another retirement plan. Members who wish to buy service credit for employment t…
R.495—8.6 Adjustments. If an error in the service purchase cost is discovered or a member’s account
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is adjusted in any manner after a purchase is made, IPERS may rescind the service purchase, make adjustments to the service purchase cost, or adjust the retirement allowance to ensure the active or retired member is paying the actuarial cost of buying additional service. [ARC 188…
R.495—9.1 Refunds for members with only one type of service credit. A member is eligible for a
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refund of the employee accumulated contributions as soon as practicable after the last date the member is considered an employee, provided that the employee has filed the required forms and has not returned to covered employment before the date the refund is paid. Effective July …
R.495—9.2 if the member had a combination of regular service and special service, or a combination of
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different types of special service. 9.1(3) In making calculations under this rule and rule 495—9.2(97B), IPERS shall round to not less than six decimal places to the right of the decimal point. 495—9.2(97B) Refunds for members eligible for a hybrid refund. The calculation of the …
R.495—9.3 Refund of retired reemployed members’ contributions. Rescinded IAB 7/14/10,
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effective 6/21/10.
R.495—9.4 General administrative provisions. In addition to the foregoing, IPERS shall administer a
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member’s request for a refund as follows: 9.4(1) To obtain a refund, a member must file a refund application form, which is available directly from IPERS or which can be reprinted from IPERS’ website: www.ipers.org. Effective December 31, 2002, refund application forms shall only…
R.495—9.5 Termination of employment—refund option. If a member is involuntarily terminated
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from covered employment, has been issued payment for a refund, and is retroactively reinstated in covered employment as a remedy for an employment dispute, the member may receive credit for membership service for the period covered by the refund payment upon repayment to the syst…
R.495—9.6 Refund followed by commencement of disability benefits under Iowa Code section
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97B.50(2). If a vested member terminates covered employment, takes a refund, and is subsequently approved for disability under the federal Social Security Act or the federal Railroad Retirement Act, the member may reinstate membership service credit for the period covered by the …
R.497—1.1 Board description
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1.1(1) The Iowa public information board is established by Iowa Code chapter 23 and consists of nine members, including a chairperson. 1.1(2) The term “board” shall mean the Iowa public information board. 1.1(3) Board members are appointed by the governor for staggered terms of f…
R.497—1.2 Requirements for requesting board advisory opinions
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1.2(1) Jurisdiction. The board will only accept requests for and issue advisory opinions pertaining to Iowa Code chapters 21 and 22, or rules adopted thereunder. The board shall not have jurisdiction over the judicial or legislative branches of state government or any entity, off…
R.497—1.3 Processing of advisory opinion requests
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1.3(1) Requests for board advisory opinions may be mailed to the Iowa Public Information Board, Wallace State Office Building, 502 East 9th Street, Des Moines, Iowa 50319. Requests may also be submitted by fax to (515)725-1789 or by email to ipib@iowa.gov. 1.3(2) After receiving …
R.497—1.4 Conflict of interest
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1.4(1) Definition. “Conflict of interest” means that a board member, an employee of the board, a board member’s immediate family, or an immediate family member of an employee of the board has a significant personal, financial, or employment relationship with: a person who has req…
R.497—10.1 Complaint. As provided in Iowa Code section 23.5(3), when a request for an injunction to
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enjoin the inspection of a public record has been filed in district court under Iowa Code section 22.8, the respondent or the person requesting access to the record may remove the proceeding from district court to the board by filing a complaint within 30 days of the commencement…
R.497—10.2 Notice to court. Upon receipt of a complaint under this chapter, the board’s staff shall file
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notice with the appropriate district court that the complaint has been filed with the board. [ARC 2913C, IAB 1/18/17, effective 2/22/17]
R.497—10.3 Staff review. If the court issues an order removing jurisdiction of the matter to the board,
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the board’s staff shall conduct an initial review of the complaint and may request that the parties provide further information or documents. [ARC 2913C, IAB 1/18/17, effective 2/22/17]
R.497—10.4 Hearing. A hearing on the request for the injunction shall be heard before the board. The
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board may require briefs or the filing of other documents. The board shall work with the parties in establishing guidelines for the time of the hearing, the length of arguments, and any other procedural matters. A hearing under this rule is not a contested case under 497—Chapter …
R.497—10.5 Board determinations. The board shall make the following determinations after hearing:
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1. Whether the requested records are public records or confidential public records. 2. If the records are public records, whether an injunction should be issued enjoining the inspection of the records under the criteria set out in Iowa Code sections 22.8(1) and 22.8(3). [ARC 2913…