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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Rule 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.

Last updated October 16, 2023 at 12:08 PM

Supplemental Information

Authorized By: 742.10
Amplifies: 742.10, 742.32, 742.37, 742.63
Five Year Review Date: 1/22/2026
Prior Effective Dates: 3/9/2001 (Emer.)