Ohio Revised Code § 145.812 - Qualification Of Plan As Retirement System Maintained By A State Or Local Government Entity For Federal Tax Purposes.

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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Last modified: October 10, 2016