Iowa § 8A.436 - 8A.436 State employee dependent care spending account trust fund.
Full text of Iowa Iowa Code § 8A.436 — 8A.436 State employee dependent care spending account trust fund., with citation guidance and answers to common questions.
§ 8A.436. 8A.436 State employee dependent care spending account trust fund.
1. A separate, special Iowa state employee dependent care spending account trust fund is created in the state treasury under the control of the department. The trust fund consists of all moneys, including monthly administrative charges paid by a state department or agency as authorized by section 8A.451, held in trust for the exclusive benefit of participants in the state’s dependent care spending account plan. Moneys in the fund are not subject to section 8.33. Notwithstanding section 12C.7, interest and earnings from moneys in the trust fund shall be credited to the trust fund and shall be used exclusively for the benefit of plan participants. 2. The director shall serve as trustee of the trust fund and shall administer the fund as required by sections 125 and 129 of the federal Internal Revenue Code. Any loss to the fund shall be charged against the fund and the director shall not be personally liable for such loss. The director has the authority to direct expenditures as deemed appropriate to the exclusive benefit of the plan participants. 2003 Acts, ch 145, §72 Wed Dec 10 21:45:46 2025 Iowa Code 2026, Section 8A.436 (19, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 8A.436
What does Iowa Code § 8A.436 cover?
Section 8A.436 ("8A.436 State employee dependent care spending account trust fund.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 8A.436?
A common citation format is "Iowa Code § 8A.436" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 8A.436 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.