PERSONNEL
412.4 - CLASSIFIED EMPLOYEE TAX SHELTER PROGRAMS
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 shall make a written request to the business manager.
The requirements stated in the Master Contract/Handbook between employees in that certified collective bargaining unit and the board regarding the tax sheltered annuities of such employees will be consulted along with policy.
Legal Reference: Iowa Code §§ 20.9; 260C; 273; 294.16 (2001).
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: 6/3/1999
Reviewed: 3/15/21, 4/21/2025
Revised: