There is a newer version of the Ohio Revised Code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
3309.812 Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.
OH Rev Code § 3309.812 What's This?
Each plan established under section 3309.81 of the Revised Code shall meet the requirements necessary to qualify as a retirement system maintained by a state or local government entity under section 3121(b)(7)(F) 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: 04-09-2001
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