412.04 - Classified Employee Tax Shelter Program

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 District Human Resource Department or designee. Request for purchase or change of tax-sheltered annuities may be made to the Retirement Investors Club, RIC at https://das.iowa.gov/RIC.

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.

 

Approved: December 8, 2025

Reviewed: December 8, 2025

Revised: December 8, 2025