Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 495. Iowa Public Employees’ Retirement System |
Chapter 14. DEATH BENEFITS AND BENEFICIARIES |
Section 495.14.1. Internal Revenue Code limitations. |
Section 495.14.2. Survival into first month of entitlement. |
Section 495.14.3. Designation of beneficiaries. |
Section 495.14.4. Applications for death benefits. |
Section 495.14.5. Commuted lump sums. |
Section 495.14.6. Payment of the death benefit when no designation of beneficiary or an invalid designation of beneficiary form is on file. |
Section 495.14.7. Waiver of beneficiary rights. |
Section 495.14.8. Beneficiaries under the age of 18. |
Section 495.14.9. Simultaneous deaths. |
Section 495.14.10. Felonious deaths. |
Section 495.14.11. No interest on postretirement death benefits. |
Section 495.14.12. Preretirement death benefits. |
Section 495.14.13. Payment procedures for heirs that cannot be located. |
Section 495.14.14. Procedures for deaths of certain voluntary emergency services personnel occurring in the line of duty. |
Section 495.14.15. Rollovers by nonspouse beneficiaries. |
Section 495.14.16. Required minimum distribution (RMD) basic calculation. |
Section 495.14.17. Beneficiary revocation pursuant to Iowa Code section , dissolution of marriage. |
Section 495.14.18. Special rules for tax treatment of distributions to same gender spouse and same gender former spouse alternate payees. |