Ohio Rev. Code § 145.811
This is the official text of Ohio Rev. Code § 145.811, part of Ohio’s Ohio Revised Code — the complete compiled statutory law of Ohio, organized into 40+ numbered titles by subject.
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§ 145.811. Qualification of plan as governmental plan for federal tax purposes
Official statutory text
October 1, 2002 Senate Bill 247 - 124th General Assembly Each PERS defined contribution plan shall qualify as a governmental plan under section 414(d) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 414(d), as amended, and meet the requirements of section 401(a), of the "Internal Revenue Code of 1986," 26 U.S.C.A. 401(a), as amended, applicable to governmental plans.
Status: in_force · Read it on the official government site
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