There is a newer version of the Ohio Revised Code
2011 Ohio Revised Code
Title [33] XXXIII EDUCATION - LIBRARIES
Chapter 3309: PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
3309.811 Qualification of plan as governmental plan for federal tax purposes.
OH Rev Code § 3309.811 What's This?
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 26 U.S.C.A. 401(a) of the “Internal Revenue Code of 1986,” 26 U.S.C.A. 401(a), as amended, applicable to governmental plans.
Effective Date: 04-09-2001
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