66 chapters · 1,391 sections in this title.
Iowa Code § 411.6B Rollovers of members’ accounts.
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1. As used in this section , unless the context otherwise requires, and to the extent permitted by the internal revenue service: a. “Direct rollover” means a payment by the system to the eligible retirement plan specified by the member or the member’s surviving spouse, or the mem…
Iowa Code § 411.6C Deferred retirement option plan.
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1. For purposes of this section , unless the context otherwise requires: a. “Applicable percentage” means that percentage, not greater than one hundred percentage points, equal to fifty-two percentage points plus two percentage points for each month for the period between the eli…
Iowa Code § 411.7 Management of fund.
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1. The board of trustees is the trustee of the fire and police retirement fund created in section 411.8 and shall annually establish an investment policy to govern the investment and reinvestment of the moneys in the fund, subject to the terms, conditions, limitations, and restri…
Iowa Code § 411.8 Method of financing.
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All the assets of the retirement system created and established by this chapter shall be credited to the fire and police retirement fund, which is hereby created. As used in this section , “fund” means the fire and police retirement fund. 1. All moneys for the payment of all pens…