Ohio Admin. Code 742-9-14
Current through all regulations passed and filed through December 2, 2024
In furtherance of the policy adopted by the board of trustees of the Ohio police and fire pension fund ("OP& F"), the information used in determining the taxability of benefits payable to those members outlined in OP& F'S policy will be based on OP& F'S books and records as of the date the form 1099 is issued, as such information is provided to OP& F by the employers, members, and benefit recipients.
Ohio Admin. Code 742-9-14
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.10, 742.32, 742.37, 742.63
Prior Effective Dates: 03/09/2001 (Emer.), 05/24/2001
Promulgated Under: 111.15
Statutory Authority: 742.10
Rule Amplifies: 742.10, 742.32, 742.37, 742.63
Prior Effective Dates: 3/9/01 (Emer.), 5/24/01