Ohio Admin. Code 742-9-14

Current through all regulations passed and filed through December 9, 2024
Section 742-9-14 - Reliance on records for purposes of determining taxability

In furtherance of the policy adopted by the board of trustees of the Ohio police and fire pension fund ("OP& F"), the information used in determining the taxability of benefits payable to those members outlined in OP& F'S policy will be based on OP& F'S books and records as of the date the form 1099 is issued, as such information is provided to OP& F by the employers, members, and benefit recipients.

Ohio Admin. Code 742-9-14

Five Year Review (FYR) Dates: 10/8/2020 and 10/08/2025
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.10, 742.32, 742.37, 742.63
Prior Effective Dates: 03/09/2001 (Emer.), 05/24/2001
Five Year Review (FYR) Dates: 01/22/2016 and 01/22/2021
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.10, 742.32, 742.37, 742.63
Prior Effective Dates: 3/9/01 (Emer.), 5/24/01