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Ohio Rev. Code § 145.812

Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.

Ohio · Chapter 145 | Public Employees Retirement System · Status: effective

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Ohio Rev. Code § 145.812, Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes, Ohio, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1164483
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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.