| Qualification of Plan as Governmental Plan for Federal Tax Purposes.

  1. Law
  2. Ohio Revised Code
  3. | State Government
  4. | Public Employees Retirement System
  5. | Qualification of Plan as Governmental Plan for Federal Tax Purposes.

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Effective: October 1, 2002

Latest Legislation: Senate Bill 247 - 124th General Assembly

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.


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