Statutes, codes, and regulations
Ohio Revised Code
Title 1 - STATE GOVERNMENT
Chapter 145 - PUBLIC EMPLOYEES RETIREMENT SYSTEM
Section 145.812 - Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes

Ohio Rev. Code § 145.812

Download
PDF
Current with legislation from 2024 received as of August 15, 2024.
Section 145.812 - Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes

Each PERS defined contribution plan shall meet the requirements necessary to qualify as a retirement system maintained by a state or local government entity under section 3121(b)(7)(F) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 3121(b)(7)(F), as amended. Each participant in a plan shall qualify as a member of that system.

R.C. §145.812

Effective Date: 10/1/2002.