Ohio Code 145.812 – Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes
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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.
Terms Used In Ohio Code 145.812
- Member: includes a PERS retirant who becomes a member under division (C) of section 145. See Ohio Code 145.01
- state: means the state of Ohio. See Ohio Code 1.59