Profit sharing and other forms of deferred compensation

"This brochure is intended for use with the C.L.U. Study Guide for Part II--M-2."

Effects of taxation; executive compensation and retirement plans.

Mode of access: Internet.

Gross – to – Net Payroll Calculation Program Human Resources Information System (HRIS), 2000

Gross-to-Net is a payroll calculator modeled after the actual payroll calculation used for state employees’ paychecks. This calculator can be used to project changes in net pay when there are changes in pay amounts, hours worked, mandatory and voluntary deductions, including all pre-tax deductions such as retirement, insurances, deferred compensation or flexible spending plans. Federal and state tax withholding, retirement rates, OASDI and Medicare (FICA) are calculated using current rates.

RIC Program Summary Retirement Investors' Club, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

Retirement Investors' Club Plan Document; 457 Employee Contribution Plan, 2005

This Plan is intended to satisfy the requirements for an “eligible deferred compensation plan” under Section 457 of the Internal Revenue Code of 1986, as amended from time to time, and all other applicable provisions of law and the regulations issued thereunder. This Plan may be referred to as “The State of Iowa’s 457 Employee Contribution Plan”, which is one of two plans that comprise the Retirement Investors’ Club (RIC).

Retirement Investors' Club Plan Document; Enrollment Brouchure, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

Retirement Investors' Club Plan Document; Fund Fees Comparison, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

Statement of Inventment Policy for the Retirement Investors' Club, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

Investment Provider Comparison Retirement Investors' Club, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

RIC Plan Summary Retirement Investors' Club, 2005

The Retirement Investors’ Club (RIC) (also referred to as 457/401(a) deferred compensation) is a voluntary retirement savings program designed to help you meet your need for income at retirement and lower your current income taxes. Your contributions to RIC are automatically withdrawn from your paycheck and you are credited with an employer match. You may enroll*and make changes at any time. Other advantages are explained below…keep reading about this excellent employee benefit!

2009 State of Iowa Employee Benefits Handbook, October 2008

Examples of the information available include: • Links to health and dental plans • Health plan comparisons • Health and Dependent Care Flexible Spending Account information • Deferred Compensation information • Life and Long Term Disability insurance information • Link to Employee Assistance Program (EAP) Web site • Link to Employee Discount Program • Link to Wellness Web site which includes information about - Smoking Cessation Program - Prescription Drug information - Wellness activities

Gross to Net Calculator, November 2009

Gross-to-Net is a payroll calculator modeled after the actual payroll calculation program used for state employees’ pay warrants. This calculator can be used to project changes in deduction amounts and net pay when there are changes in pay amounts, hours worked, mandatory and voluntary deductions, including all pre-tax deductions such as retirement, insurances, deferred compensation or flexible spending plans. Federal and state tax withholding, retirement rates, OASDI and Medicare (FICA), and insurance deductions are calculated using current rates on HRIS Production. The Gross-to-Net Calculator is accessed through the employee’s timesheet. For instructions on accessing the timesheet, please refer to the HRIS Time Reporting System Manual. When viewing the timesheet, enter “GN” in the header action field to go to the calculator.

Human Resource Information System; Gross-to-Net Calculator, November 2009

Gross-to-Net is a payroll calculator modeled after the actual payroll calculation program used for state employees’ pay warrants. This calculator can be used to project changes in deduction amounts and net pay when there are changes in pay amounts, hours worked, mandatory and voluntary deductions, including all pre-tax deductions such as retirement, insurances, deferred compensation or flexible spending plans. Federal and state tax withholding, retirement rates, OASDI and Medicare (FICA), and insurance deductions are calculated using current rates on HRIS Production.

State of Iowa Employee Benefits Handbook, November 2010

Examples of the information available include: • Links to health and dental plans • Health plan comparisons • Health and Dependent Care Flexible Spending Account information • Deferred Compensation information • Life and Long Term Disability insurance information • Link to Employee Assistance Program (EAP) Web site • Link to Employee Discount Program • Link to Wellness Web site which includes information about - Smoking Cessation Program - Prescription Drug information - Wellness activities

State of Iowa Employee Benefits Handbook, December 2002

Examples of the information available include: • Links to health and dental plans • Health plan comparisons • Health and Dependent Care Flexible Spending Account information • Deferred Compensation information • Life and Long Term Disability insurance information • Link to Employee Assistance Program (EAP) Web site • Link to Employee Discount Program • Link to Wellness Web site which includes information about - Smoking Cessation Program - Prescription Drug information - Wellness activities