Statutes, codes, and regulations
Ohio Revised Code
Title 33 - EDUCATION-LIBRARIES
Chapter 3309 - PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
Section 3309.812 - Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes

Ohio Rev. Code § 3309.812

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Current with legislation from 2024 received as of August 15, 2024.
Section 3309.812 - Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes

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.

R.C. § 3309.812

Effective Date: 4/9/2001.