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.
Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes
Ohio Rev. Code Ann. § 145.812, under Chapter 145 | Public Employees Retirement System.
Ohio Rev. Code Ann. § 145.812