Iowa Admin. Code r. 191-101.2
Current through Register Vol. 47, No. 8, October 30, 2024
For purposes of this chapter, the definitions of Iowa Code chapter 5231 are incorporated by reference. In addition, the following definitions shall apply:
"Division " means the Iowa insurance division, supervised by the commissioner pursuant to Iowa Code section 5058., in the division's performance of the duties of the commissioner under Iowa Code chapters 505 and 5231.
"Net appreciation " means the amount by which cumulative capital gains exceed the sum of the capital losses.
Iowa Admin. Code r. 191-101.2