Iowa Administrative Code

18.7(1) A proposed rule that mandates additional combined expenditures exceeding $100,000 by all affected political subdivisions or agencies and entities which contract with political subdivisions to provide services must be accompanied by a fiscal impact statement outlining the …

18.8(1) Time of adoption. The agency shall not adopt a rule until the period for making written submissions and oral presentations has expired. Within 180 days after the later of the publication of the Notice of Intended Action, or the end of oral proceedings thereon, the agency …

18.9(1) The agency shall not adopt a rule that differs from the rule proposed in the Notice of Intended Action on which the rule is based unless: a. The differences are within the scope of the subject matter announced in the Notice of Intended Action and are in character with the…

suspends in whole or in part the requirements or provisions of a rule as applied to an identified person on the basis of the particular circumstances of that person. [ARC 5783C, IAB 7/14/21, effective 8/18/21]

reference to the particular person and rule or portion thereof to which the order pertains, a statement of the relevant facts and reasons upon which the action is based, and a description of the precise scope and duration of the waiver if one is issued. 19.10(1) Agency discretion…

filed, and available for public inspection as provided in Iowa Code section 17A.3. Petitions for a waiver and orders granting or denying a waiver petition are public records under Iowa Code chapter 22. Some petitions or orders may contain information the agency is authorized or r…

agency shall make a submission on the Internet site established pursuant to Iowa Code section 17A.9A for the submission of waiver information identifying the rules for which a waiver has been granted or denied, the number of times a waiver was granted or denied for each rule, a c…

be withdrawn, canceled, or modified if, after appropriate notice and hearing, the agency issues an order finding any of the following: 1. The petitioner or the person who was the subject of the waiver order withheld or misrepresented material facts relevant to the propriety or de…

the particular rule for which the waiver was granted. As a result, the recipient of a waiver under this chapter who violates a condition of the waiver may be subject to the same remedies or penalties as a person who violates the rule at issue.

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.

petition may be taken in accordance with Iowa Code chapter 17A. These rules are intended to implement Iowa Code section 17A.9A. [Filed 12/7/01, Notice 8/8/01—published 12/26/01, effective 1/30/02] [Filed ARC 5783C (Notice ARC 5634C, IAB 5/19/21), IAB 7/14/21, effective 8/18/21]…

process for the granting of individual waivers from rules adopted by the agency in situations where no other more specifically applicable law provides for waivers. To the extent another more specific provision of law governs the issuance of a waiver from a particular rule, the mo…

jurisdiction over the rule and the requested waiver is consistent with applicable statutes, constitutional provisions, or other provisions of law. The agency may not waive requirements created or duties imposed by statute.

the agency may in its sole discretion issue an order waiving in whole or in part the requirements of a rule if the agency finds, based on clear and convincing evidence, all of the following: 1. The application of the rule would impose an undue hardship on the person for whom the …

follows: 19.5(1) License or authorization application. If the petition relates to a license or authorization application, the petition shall be made in accordance with the filing requirements for the license or authorization in question. 19.5(2) Contested cases. If the petition r…

applicable and known to the requester: 1. The name, address, and telephone number of the entity or person for whom a waiver is being requested and the case number of any related contested case. 2. A description and citation of the specific rule from which a waiver is requested. 3…

agency may request additional information from the petitioner relative 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 telephonic or in-person meeting be…

that, within 30 days of the receipt of the petition, notice of the pendency of the petition and a concise summary of its contents have been provided to all persons to whom notice is required by any provision of law. In addition, the agency may give notice to other persons. To acc…

regarding contested case hearings shall apply to any petition for a waiver filed within a contested case and shall otherwise apply to agency proceedings for a waiver only when the agency so provides by rule or order or is required to do so by statute.

“Agency.” In lieu of the words “(official or body issuing these rules)”, insert “department of the treasurer of state”.

2.10(1) Defined. “Routine use” means the disclosure of a record without the consent of the subject or subjects, for a purpose which is compatible with the purpose for which the record was collected. It includes disclosures required to be made by statute other than the public reco…

2.11(1) Consent to disclose by a subject individual. To the extent permitted by law, the subject may consent in writing to agency disclosure of confidential records as provided in rule 2.7(17A,22). 2.11(2) Complaints to public officials. A letter from a subject of a confidential …

2.12(1) The subject of a confidential record may file a written request to review confidential records about that person as provided in rule 2.6(17A,22). However, the agency need not release the following records to the subject: a. The identity of a person providing information t…

2.13(1) General. Agency records are open for public inspection and copying unless otherwise provided by rule or law. 2.13(2) Confidential records. The following records may be withheld from public inspection. Records are listed by category, according to the legal basis for withho…

personally identifiable information which is collected, maintained, and retrieved by the agency by personal identifier in record systems as defined in rule 2.1(17A,22). Unless otherwise stated, the authority for this office to maintain the record is provided by Iowa Code chapter …

describes groups of records maintained by the agency other than record systems as defined in rule 2.1(17A,22). These records are routinely available to the public. However, the agency’s files of these records may contain confidential information as discussed in rule 2.13(17A,22).…

permit the comparison of personally identifiable information in one record system with personally identifiable information in another record system as described in 2.14(17A,22).

1. Require the agency to index or retrieve records which contain information about individuals by that person’s name or other personal identifier. 2. Make available to the general public records which would otherwise not be available under the public records law, Iowa Code chapte…

2.3(1) Location of record. In lieu of the words “(insert agency name and address),” insert “Department of Treasurer of State, State Capitol Building, Des Moines, Iowa 50319.” In lieu of words “(agency name),” insert “department”. 2.3(2) Office hours. In lieu of the words “(insert…

into the record. In lieu of the words “(designate office)”, insert “to the director’s office”.

2.9(1) Open records are routinely disclosed without the consent of the subject. 2.9(2) To the extent allowed by law, disclosure of confidential records may occur without the consent of the subject. Following are instances where disclosure, if lawful, will generally occur without …

the Iowa ABLE savings plan trust. [ARC 4464C, IAB 5/22/19, effective 6/26/19]

for limits on the annual and total contributions to an account. This rule provides for implementation of such provisions. 20.10(1) Section 529A mandates an annual contribution limit for qualified ABLE programs. The account limit is subject to adjustment as provided in Section 529…

“a” provides that beneficiaries may be changed subject to the rules and regulations of the treasurer. This rule establishes the criteria for substituting one beneficiary for another. Beneficiary changes shall also be subject to the procedures set forth in the plan disclosure docu…

account owner in the event of the death of the account owner in accordance with these rules and the plan disclosure documents. 20.12(1) An account owner may designate a successor account owner to succeed to the ownership of the account upon the death of the account owner provided…

withdrawals. A qualified withdrawal is a withdrawal from an account that is used to pay for any qualified disability expenses of the account owner. 20.13(1) The account owner must initiate the withdrawal for qualified disability expenses. The account owner must file the appropria…

owner has the exclusive right to cancel a participation agreement and may do so at will. This rule establishes the criteria for nonqualified withdrawals from an account or for the cancellation of a participation agreement. 20.14(1) The earnings portion of a nonqualified withdrawa…

will include the total value of the account and a list of transactions within the account for that quarterly period. Account owners will receive account statements, transaction confirmations, and other personal correspondence in paper format unless the account owner signs up for e…

income tax purposes by an individual who is a resident of this state for contributions to an account shall not exceed the maximum deductible amount determined for the year pursuant to Iowa Code section 12D.3(1). The adjusted annual maximum shall be communicated to account owners …

security for a loan. [ARC 4464C, IAB 5/22/19, effective 6/26/19]

under the plan are not subject to garnishment. [ARC 4464C, IAB 5/22/19, effective 6/26/19]

20.19(1) The plan administrator shall submit an annual audited financial report, prepared in accordance with generally accepted accounting principles, on the operations of the plan by November 1 to the governor and the general assembly. The annual audit shall be made either by th…

terms apply to this chapter: “Account” means an account in the plan opened by the account owner or authorized individual on behalf of the account owner to receive contributions and to provide funds for qualified disability expenses. “Account balance” means the fair market value o…

qualified ABLE program exempt from taxation pursuant to Section 529A and shall be operated so that it meets the requirements of Section 529A. [ARC 4464C, IAB 5/22/19, effective 6/26/19]

administrator under these rules and with respect to the plan. 20.21(1) An account owner may utilize the appeals process after receipt of the decision from the plan administrator. 20.21(2) Failure to submit the appeal request within 30 calendar days of receipt of the decision from…

Iowa Code chapter 12I. The treasurer is the trustee of the plan and, pursuant to Iowa Code chapter 12I, has all powers necessary to carry out and effectuate the purposes, objectives, and provisions of Iowa Code chapter 12I pertaining to the plan. The plan provides for the establi…

be used to administer the plan. 20.4(1) The plan shall have a form of participation agreement which must be used to establish an account. The participation agreement shall be signed and dated in accordance with the requirements of the plan disclosure documents by the account owne…

the following other requirements for opening an account: 20.5(1) An account owner may be a resident of any state. 20.5(2) An account owner must be a U.S. citizen or resident alien. 20.5(3) An account owner must have a valid social security number or tax identification number. 20.…

20.6(1) An eligible individual may establish an account. If an eligible individual (whether a minor or adult) is unable to establish the individual’s own account, an account may be established on behalf of the eligible individual by the eligible individual’s agent under a power o…

designate an interested party to receive information on the account. [ARC 4464C, IAB 5/22/19, effective 6/26/19; ARC 7040C, IAB 6/28/23, effective 8/2/23]