Employees may elect to have amounts withheld from their pay for items authorized by law, subject to agreement of the district. The board may authorize the administration to make a payroll deduction for classified employees' tax-sheltered annuity premiums purchased from a company or in the state approved program.
Classified employees wishing to have payroll deductions for tax sheltered annuities will make a written request to the superintendent.
Legal Reference: Small Business Job Protection Act of 1996, Section 1450(a), repealing portions of IRS REG § 1.403(b)-1(b)(3).
Iowa Code §§ 260C; 273; 294.16.
1988 Op. Att'y Gen. 38.
1976 Op. Att'y Gen. 462, 602.
1966 Op. Att'y Gen. 211, 220.
Cross Reference: 706 Payroll Procedures
Approved: Feb. 11, 1985, February 28, 2019
Reviewed: Aug. 24, 2005, Sep. 14, 2009, Nov. 30, 2012, Apr. 22, 2013, Jan. 21, 2019
Revised: Feb. 10, 1997, Oct. 12, 2009, Nov. 30, 2012, Jan. 21, 2019
