Ohio Administrative Code Search

...2(c)(4) of the Internal Revenue Code of 1986, 26 U.S.C.A. 415, and paid to a member or the surviving spouse of the member from: (1) Another employer plan qualified under section 401(a) of the Internal Revenue Code; (2) An individual retirement account, or annuity other than an endowment contract, under section 408 of the Internal Revenue Code; (3) A governmental deferred compensation plan under...

...2(c)(4) of the Internal Revenue Code of 1986, 26 U.S.C.A. 415, and paid to a member or the surviving spouse of the member from: (1) Another employer plan qualified under section 401(a) of the Internal Revenue Code; (2) An individual retirement account, or annuity other than an endowment contract, under section 408 of the Internal Revenue Code; (3) A governmental deferred compensation plan under...

...(A) (1) A member of the public employees retirement system who is participating in the traditional pension plan may purchase service credit by post-tax payroll deduction, pursuant to this rule, rule 145-2-18 of the Administrative Code, section 145.20, 145.201, 145.28, 145.291, 145.292, 145.293, 145.301, 145.302, or 145.31, of the Revised Code, or former section 145.295 or 145.2911 of the R...

...(A) (1) A member of the public employees retirement system who is participating in the traditional pension plan may purchase service credit by post-tax payroll deduction, pursuant to this rule, rule 145-2-18 of the Administrative Code, section 145.20, 145.201, 145.28, 145.291, 145.292, 145.293, 145.301, 145.302, or 145.31, of the Revised Code, or former section 145.295 or 145.2911 of the R...

...ndependent contractor under section 145.036 of the Revised Code, the public employees retirement board shall review, including but not limited to, the elements described in paragraphs (A)(1) and (A)(2) of rule 145-1-42 of the Administrative Code to determine the degree of control or independence in the relationship between the employer and the employee or contractor based on the facts and circumst...

...(A) For purposes of rule 145-1-41 of the Administrative Code, the board shall consider the following factors in its determination: (1) "Contract employee" means an individual who: (a) May be a party to a bilateral agreement which may be a written document, ordinance, or resolution that defines the compensation, rights, obligations, benefits and responsibilities of the individual as an employ...

...(A) For the purpose of this rule: (1) "Administrative employee" means an administrative employee as defined in division (A) of section 3305.05 of the Revised Code for whom the public employees retirement system would be the applicable state retirement system. (2) "Eligible employee" means an employee as defined in division (C) of section 3305.01 of the Revised Code for whom this retirement system would be the appli...

...(A) For the purpose of this rule: (1) "Eligible employee" means an employee as defined in division (C) of section 3305.01 of the Revised Code for whom this retirement system would be the applicable state retirement system. (2) "Election period" means for an eligible employee who is eligible to make an election under division (B)(2) or (B)(3) of section 3305.05 of the Revised Code, the one hu...

...(A) For the purposes of Chapter 145. of the Revised Code, this rule, and rule 145-2-17 of the Administrative Code: (1) "Firefighter" means a person who: (a) Is employed as a firefighter by a public employer; and (b) Is hired or appointed, controlled and paid earnable salary and otherwise treated as an employee by the public employer. (2) "Volunteer firefighter" means a person who: (a) Is an employee of a private...

...For purposes of this rule and rules 145-1-71 and 145-1-73 of the Administrative Code: (1) "Finalized retirement benefit" means: (a) Any monthly benefit amount paid to a benefit recipient pursuant to section 145.32, 145.33, 145.331, 145.332, 145.35, 145.36, 145.361, 145.37 or 145.46 of the Revised Code calculated after the receipt of the final report of retirement contributions upon which the mem...

...For purposes of this rule and rules 145-1-71 and 145-1-73 of the Administrative Code: (1) "Finalized retirement benefit" means: (a) Any monthly benefit amount paid to a benefit recipient pursuant to section 145.32, 145.33, 145.331, 145.332, 145.335, 145.35, 145.36, 145.361, 145.37 or 145.46 of the Revised Code calculated after the receipt of the final report of retirement contributions upon whic...

...nnuity payments pursuant to section 145.384 or 145.64 of the Revised Code by either of the following methods: (1) Returning to the retirement system not later than thirty days after issuance of the initial benefit payment, all uncashed payments, along with a written request over the member's or retirant's signature to withdraw the application; (2) Remitting to the retirement system a pe...

...nnuity payments pursuant to section 145.384 or 145.64 of the Revised Code by either of the following methods: (1) Returning to the retirement system not later than thirty days after issuance of the initial benefit payment, all uncashed payments, along with a written request over the member's or retirant's signature to withdraw the application; (2) Remitting to the retirement system a pe...

...nnuity payments pursuant to section 145.384 or 145.64 of the Revised Code by either of the following methods: (1) Returning to the retirement system not later than thirty days after issuance of the initial benefit payment, all uncashed payments, along with a written request over the member's or retirant's signature to withdraw the application; (2) Remitting to the retirement system a pe...

...(A) For purposes of this rule: (1) "Order" means an order described in section 3105.81 of the Revised Code. (2) "Alternate payee," "benefit," "lump sum payment," and "participant" have the meanings set forth in divisions (A) to (D) of section 3105.80 of the Revised Code. (B) (1) The public employees retirement system may retain an order that provides the last four digits of the participant or alternate payee's ...

...(A) (1) Except as provided in paragraph (A)(2), (B), or (E) of this rule, a member or contributor of the public employees retirement system may withdraw a refund application by one or more of the following methods: (a) Returning all uncashed refund payments to the retirement system not later than thirty days after issuance of the initial payment, along with a written request over the member's ...

...(A) (1) Except as provided in paragraph (A)(2), (B), or (E) of this rule, a member or contributor of the public employees retirement system may withdraw a refund application by one or more of the following methods: (a) Returning all uncashed refund payments to the retirement system not later than thirty days after issuance of the initial payment, along with a written request over the member's ...

...(A) (1) Except as provided in paragraph (A)(2), (B), or (E) of this rule, a member or contributor of the public employees retirement system may withdraw a refund application by one or more of the following methods: (a) Returning all uncashed refund payments to the retirement system not later than thirty days after issuance of the initial payment, along with a written request over the member's ...

...he purpose of this rule and section 145.38 or 145.382 of the Revised Code: (1) "Effective retirement benefit date" means the date upon which a retirement allowance begins. (2) "Ohio retirement system" means public employees retirement system, state teachers retirement system, school employees retirement system, Ohio police and fire pension fund, highway patrol retirement system, and Cincinna...

...he purpose of this rule and section 145.38 or 145.382 of the Revised Code: (1) "Effective retirement benefit date" means the date upon which a retirement allowance begins. (2) "Ohio retirement system" means public employees retirement system, state teachers retirement system, school employees retirement system, Ohio police and fire pension fund, highway patrol retirement system, and Cincinna...

...or the purpose of this rule and section 145.362, 145.37, 145.38, 145.382, 145.384, or 145.385 of the Revised Code: (1) "PERS retirant" means any former member of the public employees retirement system who retires as provided in section 145.32, 145.331, 145.332, or 145.37 of the Revised Code and is receiving a retirement allowance as provided in section 145.33, 145.331, 145.332, or 145.46 of the Revised Code. (2) "C...

...or the purpose of this rule and section 145.362, 145.37, 145.38, 145.382, 145.384, or 145.385 of the Revised Code: (1) "PERS retirant" means any former member of the public employees retirement system who retires as provided in section 145.32, 145.331, 145.332, or 145.37 of the Revised Code and is receiving a retirement allowance as provided in section 145.33, 145.331, 145.332, or 145.46 of the R...

...or the purpose of this rule and section 145.362, 145.37, 145.38, 145.382, 145.384, or 145.385 of the Revised Code: (1) "PERS retirant" means any former member of the public employees retirement system who retires as provided in section 145.32, 145.331, 145.332, or 145.37 of the Revised Code and is receiving a retirement allowance as provided in section 145.33, 145.331, 145.332, 145.335, or 145.46...

...(A) (1) Benefits payable to a PERS or other system retirant pursuant to section 145.384 of the Revised Code shall be effective as provided in that section. (2) Benefits payable to the beneficiary of a PERS or other system retirant shall be effective the first of the month following the retirant's date of death. (B) A PERS or other system retirant may withdraw an application for benefits in th...

...(A) This rule amplifies sections 145.38 and 145.384 of the Revised Code and rules 145-1-74 to 145-1-76 of the Administrative Code. (B) As used in rule 145-1-74 of the Administrative Code, "PERS retirant" includes a member or former member of the public employees retirement system who is or has received a payment under article IX of the combined plan document or member-directed plan document, and has not withdrawn th...