Ohio Code 3309.812 – Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes
Current as of: 2023 | Check for updates
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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. 3121(b)(7)(F), as amended. Each participant in a plan shall qualify as a member of that system.
Terms Used In Ohio Code 3309.812
- Member: includes a disability benefit recipient. See Ohio Code 3309.01
- state: means the state of Ohio. See Ohio Code 1.59