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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 3309.811 | Qualification of plan as governmental plan for federal tax purposes.

Ohio Revised Code
/
Title 33 Education-Libraries
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Chapter 3309 Public School Employees Retirement System
 
Effective:
April 9, 2001
Latest Legislation:
Senate Bill 270 - 123rd General Assembly
PDF:
Download Authenticated PDF
 

Each plan established under section 3309.81 of the Revised Code 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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