68 chapters · 1,088 sections in this title.
Iowa Code § 97B.1 System created — organizational definitions.
0.9K chars
1. The “Iowa Public Employees’ Retirement System” is established as an independent agency within the executive branch of state government. The Iowa public employees’ retirement system shall administer the retirement system established under this chapter . 2. As used in this chapt…
Iowa Code § 97B.10 Crediting of erroneous contributions.
1.3K chars
1. If the system finds the employee or employer, or both, have erroneously paid contributions, including the payment of contributions prior to an individual’s valid decision to elect out of coverage under this chapter on or after January 1, 1999, pursuant to section 97B.42A , the…
Iowa Code § 97B.11 Contributions by employer and employee.
5.3K chars
1. Each employer shall deduct from the wages of each member of the retirement system a contribution in the amount of the applicable employee percentage of the covered wages paid by the employer and such additional amount if otherwise required by law, until the member’s terminatio…
Iowa Code § 97B.11A Pickup of employee contributions.
1.2K chars
1. Notwithstanding section 97B.11 or other provisions of this chapter , beginning January 1, 1995, for federal income tax purposes, and beginning January 1, 1999, for state income tax purposes, member contributions required under section 97B.11 which are picked up by the employer…