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2017 Ohio Revised Code
Title [1] I STATE GOVERNMENT
Chapter 145 - PUBLIC EMPLOYEES RETIREMENT SYSTEM
Section 145.811 - Qualification of plan as governmental plan for federal tax purposes.
Universal Citation: Ohio Rev Code § 145.811 (2017)
Each PERS defined contribution plan 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: 10-01-2002.
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