2011 Ohio Revised Code
Title [33] XXXIII EDUCATION - LIBRARIES
Chapter 3307: STATE TEACHERS RETIREMENT SYSTEM
3307.811 Qualification of plan for federal tax purposes.


OH Rev Code § 3307.811 What's This?

Each plan established under section 3307.81 of the Revised Code shall meet the requirements necessary to qualify as a retirement system maintained by a state or local government entity under division (b)(7)(F) of section 3121 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.

Effective Date: 07-13-2000

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