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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 145.812 | Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.

Ohio Revised Code
/
Title 1 State Government
/
Chapter 145 Public Employees Retirement System
 
Effective:
October 1, 2002
Latest Legislation:
Senate Bill 247 - 124th General Assembly
PDF:
Download Authenticated PDF
 

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.

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