742-9-14 Reliance on records for purposes of determining taxability.

In furtherance of the policy adopted by the board of trustees of the Ohio police and fire pension fund (“OP&F”), the information used in determining the taxability of benefits payable to those members outlined in OP&F’S policy will be based on OP&F’S books and records as of the date the form 1099 is issued, as such information is provided to OP&F by the employers, members, and benefit recipients.

R.C. 119.032 review dates: 03/31/2006 and 03/31/2011

Promulgated Under: 111.15

Statutory Authority: 742.10

Rule Amplifies: 742.10, 742.32, 742.37 and 742.63

Prior Effective Dates: 3/9/01 (Emerg.), 5/24/2001