61 chapters · 2,440 sections in this title.
Ohio Rev. Code Ann. § 3309.811 Qualification of plan as governmental plan for federal tax purposes
0.4K chars
Each plan established under section 3309.81 of the Revised Code 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 C…
Ohio Rev. Code Ann. § 3309.812 Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes
0.4K chars
Each plan established under section 3309.81 of the Revised Code 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.…
Ohio Rev. Code Ann. § 3309.813 Maintaining individual account for each participant
0.5K chars
Each plan established under section 3309.81 of the Revised Code shall require the school employees retirement board, or the entity administering the plan pursuant to a contract with the board, to cause an individual account to be maintained for each member participating in the pl…
Application of chapter to defined contribution plan
0.8K chars
(A) Except as provided in division (B) of this section, sections 3309.02, 3309.021, and 3309.022 and sections 3309.18 to 3309.70 of the Revised Code do not apply to a plan established under section 3309.81 of the Revised Code, except that a plan may incorporate provisions of thos…