Ohio Rev. Code § 145.812
This is the official text of Ohio Rev. Code § 145.812, 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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§ 145.812. Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes
Official statutory text
October 1, 2002 Senate Bill 247 - 124th General Assembly 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.
Status: in_force · Read it on the official government site
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