The following securities are exempt. This list is taken from Iowa rule 40.3.

• Aviation Authority Bonds, Iowa Code Section 330A.16
• Beginning Farmer Loan Program Bonds, Iowa Code Section 175.17
• Community College Bond Program Bonds, Iowa Code Section 260C.71(6)
• Community College Residence Halls and Dormitories Bonds, Iowa Code Section 260c.61
• County Health Center Bonds, Iowa Code Section 331.441(2)"C"(7)
• E911 Emergency Telephone Service Program Bonds, Iowa Code Section 34A.20(6)
• Interstate Bridges Bonds, Iowa Code Section 313A.36
• Iowa Board of Regents Bonds for buildings and facilities, Iowa Code Chapters 262.41, 262.51 and 262.60
• Iowa College Super Savings Plan Bonds, Iowa Code Chapter 262A
• Iowa Higher Education Loan Authority, Iowa Code Section 261A.27
• Iowa Municipality Urban Renewal Bonds, Iowa Code Section 403.9(2)
• Iowa Rural Water District Revenue Bonds and notes, Iowa Code Section 357A.15
• Local Government Flood Damage Program, Iowa Code Section 16.183(4)
• Low Income Housing Bonds, Iowa Code Section 403A.12
• Municipal Investment Recovery Bonds, Iowa Code Section 16.173(4)
• Prison Infrastructure Revenue Bonds, Iowa Code Section 16.177(8)
• Regents Institutions Medical and Hospital Buildings at University of Iowa Bonds, Iowa Code Section 263A.6
• Soil Conservation Districts Revenue Bonds, Iowa Code Section 161A.22
• Quad Cities Interstate Metropolitan Authority Bonds, Iowa Code Chapter 28A.24
• Sewage Treatment Works Revenue Bonds, Iowa Code Section 16.131(6)
• Underground Storage Tank Fund Revenue Bonds, Iowa Code Section 455G.6(14)
• Vision Iowa Program, Iowa Code Section 12.71
• Warehouse Project Revenue Bonds, Iowa Code Chapter 123.159

MARRIED SEPARATE FILERS: Divide dividends based on registered ownership of stock.

1. Jointly held: Divide equally.
2. Held in the name of only one spouse: Allocate dividends wholly to that spouse.

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