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 or payroll department by the first of any given month.
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.
I.C. Iowa Code Description
Iowa Code § 260C Community Colleges
Iowa Code § 273 AEAs
Iowa Code § 294.16 Teachers - Investment Contracts
Cross References: 706.02 Payroll Deductions
Approved: 3/21/2016, 2/28/2018, 8/16/2021, 7/21/2025
Reviewed: 7/1/2025
Revised: 7/1/2025
