Statutes, codes, and regulations
Ohio Revised Code
Title 33 - EDUCATION-LIBRARIES
Chapter 3309 - PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
Section 3309.811 - Qualification of plan as governmental plan for federal tax purposes

Ohio Rev. Code § 3309.811

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Current with legislation from 2024 received as of May 9, 2024.
Section 3309.811 - Qualification of plan as governmental plan for federal tax purposes

Each plan established under section 3309.81 of the Revised Code shall qualify as a governmental plan under section 414(d) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 414(d), as amended, and meet the requirements of section 401(a) of the "Internal Revenue Code of 1986," 26 U.S.C.A. 401(a), as amended, applicable to governmental plans.

R.C. §3309.811

Effective Date: 4/9/2001.