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Ohio Rev. Code § 148.02

This is the official text of Ohio Rev. Code § 148.02, 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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§ 148.02. Ohio public employees deferred compensation program

Official statutory text

September 30, 2025 House Bill 96 - 136th General Assembly The Ohio public employees deferred compensation program is hereby created for all eligible employees. The public employees retirement board created in section 145.04 of the Revised Code shall administer the program. The board may utilize its employees and property in the administration of the program in consideration of a reasonable service charge to be applied in a nondiscriminatory manner to all amounts of compensation deferred under the program. The board may exercise the same powers granted by section 145.09 of the Revised Code necessary to perform its functions under this chapter. The attorney general shall be the legal adviser of the board. The Ohio public employees deferred compensation receiving account, which is hereby created, shall be in the custody of the treasurer of state, but shall not be part of the state treasury. The Ohio public employees deferred compensation receiving account is a legal entity that is separate from the various funds created under Chapter 145. of the Revised Code. Last updated August 13, 2025 at 5:26 PM

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.