| Qualification of Plan as Retirement System Maintained by a State or Local Government Entity for Federal Tax Purposes.

  1. Law
  2. Ohio Revised Code
  3. | State Government
  4. | Public Employees Retirement System
  5. | Qualification of Plan as Retirement System Maintained by a State or Local Government Entity 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 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.


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