2011 Ohio Revised Code
Title [33] XXXIII EDUCATION - LIBRARIES
Chapter 3307: STATE TEACHERS RETIREMENT SYSTEM
3307.27 [First of two versions] Employer pick up 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.
Effective Date: 07-13-2000
This section is set out twice. See also § 3307.27, as amended by 129th General Assembly File No. 10, SB 5, § 1, subject to referendum.
3307.27 [Second of two versions] Employer pick up of teacher contributions
The contributions required under section 3307.26 of the Revised Code shall not be made by an employer on a teacher’s behalf, but may be treated as 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.
Amended by 129th General Assembly File No. 10, SB 5, § 1. This amendment is subject to referendum in the Nov. 8, 2011 election.
Effective Date: 07-13-2000
The amendment to this section by 129th General Assembly File No. 10, SB 5, § 1 has been made subject to referendum in the upcoming November, 2011 election.
This section is set out twice.
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