Skip to main content
Back To Top Top Back To Top
Home Button Home Button Home Button
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 3309.812 | Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.

Ohio Revised Code
/
Title 33 Education-Libraries
/
Chapter 3309 Public School Employees Retirement System
 
Effective:
April 9, 2001
Latest Legislation:
Senate Bill 270 - 123rd General Assembly
PDF:
Download Authenticated PDF
 

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.

Available Versions of this Section