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 program if chosen by the board.
Classified employees wishing to have payroll deductions for tax-sheltered annuities will make a written request to the superintendent. Requests for purchase or change of tax-sheltered annuities may be made by the first of the month prior to the payroll deduction.
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 11/1/2004 Reviewed 01/21/2008 Revised 01/19/2009
01/19/2009 05/21/2012
05/21/2012 06/17/2019
05/15/2017 08/15/2022
06/17/2019
08/15/2022
