Statutes, codes, and regulations
Ohio Revised Code
Title 1 - STATE GOVERNMENT
Chapter 145 - PUBLIC EMPLOYEES RETIREMENT SYSTEM
Section 145.811 - Qualification of plan as governmental plan for federal tax purposes

Ohio Rev. Code § 145.811

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Current with legislation from 2024 received as of August 15, 2024.
Section 145.811 - Qualification of plan as governmental plan for federal tax purposes

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.

R.C. §145.811

Effective Date: 10/1/2002.