3307.27. Employer payment of teacher contributions.


§ 3307.27. Employer payment of teacher contributions.
 

The contributions required under section 3307.26 of the Revised Code may be paid by the employer in accordance with division (h) of section 414 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 414(h), as amended. 
 

HISTORY: 148 v S 190. Eff 7-13-2000.
 

Not analogous to former RC § 3307.27, amended and renumbered RC § 3307.24 in 148 v S 190, eff 7-13-2000.