# Iowa Code § 508C.8A: Principal place of business determination > Iowa · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.8A ## Section - **Citation:** Iowa Code § 508C.8A - **Heading:** Principal place of business determination - **Jurisdiction:** Iowa - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** IA Code / Title XIII / Chapter 508C / Section 508C.8A ## Text (1) The principal place of business of a plan sponsor or a person other than a natural person shall be determined by the association in its reasonable judgment by considering all of the following factors: (1) (a) The state in which the primary executive and administrative headquarters of the entity is located. (1) (b) The state in which the principal office of the chief executive officer of the entity is located. (1) (c) The state in which the board of directors or similar governing person or persons of the entity conducts the majority of its meetings. (1) (d) The state in which the executive or management committee of the board of directors or similar governing person or persons of the entity conducts the majority of its meetings. (1) (e) The state from which the management of the overall operations of the entity is directed. (2) In the case of a benefit plan sponsored by affiliated companies comprising a consolidated corporation, the principal place of business of the entity shall be deemed to be the state in which the holding company or controlling affiliate has its principal place of business as determined by the association using the factors enumerated in subsection 1. However, if more than fifty percent of the participants in the benefit plan are employed in a single state, that state shall be determined to be the principal place of business of the entity. (3) In the case of a benefit plan established or maintained by two or more employers, or jointly by one or more employers and one or more employee organizations, the principal place of business of the entity shall be deemed to be the principal place of business of the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the benefit plan. In lieu of a specific or clear designation of the principal place of business of the entity under this subsection, the principal place of business of the entity shall be deemed to be the principal place of business of the employer or employee organization that has the largest investment in the benefit plan in question. 2011 Acts, ch 70, §12 ## Nearby sections - [Iowa Code § 508C.1 Title.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.1.md) - [Iowa Code § 508C.2 Purpose.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.2.md) - [Iowa Code § 508C.3 Scope.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.3.md) - [Iowa Code § 508C.4 Construction.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.4.md) - [Iowa Code § 508C.5 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.5.md) - [Iowa Code § 508C.6 Creation of association.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.6.md) - [Iowa Code § 508C.7 Board of directors.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.7.md) - [Iowa Code § 508C.8 Powers and duties of association.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.8.md) - [Iowa Code § 508C.8A Principal place of business determination.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.8A.md) - [Iowa Code § 508C.9 Assessments.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.9.md) - [Iowa Code § 508C.10 Plan of operation.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.10.md) - [Iowa Code § 508C.11 Duties and powers of commissioner.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.11.md) - [Iowa Code § 508C.12 Prevention of insolvencies.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.12.md) - [Iowa Code § 508C.13 Miscellaneous provisions.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.13.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TXIII_C508C_S508C.8A. Check the current official text before relying on it. Not legal advice.