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2017 Ohio Revised Code
Title [1] I STATE GOVERNMENT
Chapter 145 - PUBLIC EMPLOYEES RETIREMENT SYSTEM
Section 145.812 - Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.
Universal Citation: Ohio Rev Code § 145.812 (2017)
Each PERS defined contribution plan 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: 10-01-2002.
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