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

Universal Citation:
OH Rev Code § 3307.811
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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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