Ohio Administrative Code Search

...(A) Notwithstanding any provision in Chapter 3307. of the Revised Code or in the rules governing the retirement system to the contrary, distributions to members and beneficiaries shall be made in accordance with section 401(a)(9) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 401, as amended, and applicable regulations thereunder and with the following rules. (1) The entire int...

...Applicability of the final 415 regulations effective beginning on the limitation year commencing on January 1, 2008. (A) In general. The final regulations for section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 401, as amended ("final regulations") were made applicable to distributions to members and beneficiaries as of January 1, 2008. As of the last effective date of t...

...Applicability of the final 415 regulations effective beginning on the limitation year commencing on January 1, 2008. (A) In general. The final regulations for section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 401, as amended ("final regulations") were made applicable to distributions to members and beneficiaries as of January 1, 2008. As of June 7, 2019, the final regu...

...(A) For purposes of section 3307.25 of the Revised Code, Chapter 3307:2-3 of the Administrative Code and the plan document: (1) "Teacher" shall be a contributing member of the retirement system employed in a position that meets the requirements set forth in division (B) of section 3307.01 of the Revised Code. (2) "New member" shall mean: (a) An individual who is employed for the first time ...

...(A) A participant in the defined contribution plan or the combined plan may make contributions for periods when Ohio teaching service was interrupted by military service under the same terms and conditions as specified for participants in the defined benefit plan by section 3307.752 of the Revised Code. The interest rate used to calculate the cost of any such purchase shall be at the same rate est...

...(A) A participant in the defined contribution plan or the combined plan may make contributions for periods when Ohio teaching service was interrupted by military service under the same terms and conditions as specified for participants in the defined benefit plan by section 3307.752 of the Revised Code. The interest rate used to calculate the cost of any such purchase shall be at the same rate est...

...Section 3307.77 of the Revised Code permits a teacher in the combined plan to complete contributions for a period during which the teacher was prevented by illness, injury, a leave granted pursuant to section 3319.13 or 3319.131 of the Revised Code, or other reasons approved by the state teachers retirement board, from making regular retirement contributions. To facilitate crediting of such contributions, ...

...Upon termination of teaching service, a participant in the combined plan may apply for a distribution, as follows: (A) Application may be made for withdrawal of the amounts determined under the plan document and this rule. (1) An application to withdraw the defined benefit portion of an account will not be accepted unless application is also made to withdraw the defined contribution portion. ...

...(A) A participant in the combined plan may apply for disability benefits specified by the plan document. (B) An application for a disability benefit under the combined plan and continuing eligibility for such a benefit shall be evaluated, reevaluated, and administered as specified by sections 3307.48, 3307.62, and 3307.631 of the Revised Code and Chapter 3307:1-7 of the Administrative Code. (C)...

...(A) In the event of the death of a combined plan participant prior to payment to the participant of both the defined benefit and defined contribution portions of the account, payment shall be made as permitted by this rule. (B) Dependent, service, or retirement based survivor benefits may be granted in accordance with sections 3307.501, 3307.66, and 3307.67 of the Revised Code and Chapter 3307:1-...

...(A) For purposes of this rule, "benefit" refers to a payment from the accumulated contributions of the member or the employer, or both, under Chapter 3309. of the Revised Code and includes an account refund, pension, annuity, disability benefit, or survivor benefit. (B) Notwithstanding any provision in rules of school employees retirement system ("SERS") or Chapter 3309. of the Revised Code to ...

...(A) For purposes of this rule; (1) "Applicable age" is defined as the age of the member as provided in Internal Revenue Code (401)(a)(9)(C)(v), as amended. (2) "Benefit" refers to a payment from the accumulated contributions of the member or the employer, or both, under Chapter 3309. of the Revised Code and includes an account refund, pension, annuity, disability benefit, or survivor benefit. (B) Notwithstanding ...

...(A) For purposes of this rule, "benefit" refers to a payment from the accumulated contributions of the member or the employer, or both, under Chapter 3309. of the Revised Code and includes an account refund, pension, annuity, disability benefit, or survivor benefit. (B) Notwithstanding any provision in rules of school employees retirement system ("SERS") or Chapter 3309. of the Revised Code to ...

...(A) For purposes of this rule, "age and service retirant" and "disability benefit recipient" have the same meaning as defined in rule 3309-1-35 of the Administrative Code, and "retirant" has the same meaning as defined in division (G) of section 3309.01 of the Revised Code. (B) For the purpose of qualifying for, or receiving, any benefit as a spouse under Chapter 3309. of the Revised Code, the member's or retirant's...

...(A) For purposes of this rule, "retirement allowance" refers to a monthly retirement allowance, including an "estimated retirement allowance" as defined in paragraph (A) of rule 3309-1-21 of the Administrative Code, as well as a lump sum payment made under a plan described in division (B)(4) of section 3309.46 of the Revised Code. (B) (1) (a) The effective date of a service retirement under...

...(A) This rule amplifies section 3309.35 of the Revised Code. (B) As used in this rule: "Last date of service" means last day of compensated service, either for a day worked or used paid leave, under the school employees retirement system, public employees retirement system, or state teachers retirement system, whichever is latest. (C) If this system is the paying system and a member of school e...

...(A) Definitions As used in this rule: (1) "Benefit recipient" means an age and service retirant, disability benefit recipient, or a beneficiary as defined in section 3309.01 of the Revised Code, who is receiving monthly benefits due to the death of a member, age and service retirant or disability benefit recipient. (2) "Member" has the same meaning as in section 3309.01 of the Revised Code. (3...

...(A) Definitions As used in this rule: (1) "Benefit recipient" means an age and service retirant, disability benefit recipient, or a beneficiary as defined in section 3309.01 of the Revised Code, who is receiving monthly benefits due to the death of a member, age and service retirant or disability benefit recipient. (2) "Member" has the same meaning as in section 3309.01 of the Revised Code. (3...

...(A) Definitions As used in this rule: (1) "Benefit recipient" means an age and service retirant, disability benefit recipient, or a beneficiary as defined in section 3309.01 of the Revised Code, who is receiving monthly benefits due to the death of a member, age and service retirant or disability benefit recipient. (2) "Member" has the same meaning as in section 3309.01 of the Revised Code. (3...

...(A) Definitions As used in this rule: (1) "Benefit recipient" means an age and service retirant, disability benefit recipient, or a beneficiary as defined in section 3309.01 of the Revised Code, who is receiving monthly benefits due to the death of a member, age and service retirant or disability benefit recipient. (2) "Member" has the same meaning as in section 3309.01 of the Revised Code. (3) "Age and service r...

...(A) Definitions As used in this rule: (1) "Benefit recipient" means an age and service retirant, disability benefit recipient, or a beneficiary as defined in section 3309.01 of the Revised Code, who is receiving monthly benefits due to the death of a member, age and service retirant or disability benefit recipient. (2) "Member" has the same meaning as in section 3309.01 of the Revised Code. (3...

...(A) For purposes of sections 3309.39, 3309.40, 3309.401 and 3309.41 of the Revised Code and SERS rules: (1) "Disability" or "disabled" means that the member meets the following applicable standard of disability: (a) At the time of application: A disabling condition, either permanent or presumed to be permanent for twelve continuous months following the filing of an application, which has occurred or...

...(A) For purposes of sections 3309.39, 3309.40, 3309.401 and 3309.41 of the Revised Code and SERS rules: (1) "Disability" or "disabled" means that the member meets the following applicable standard of disability: (a) At the time of application: A disabling condition, either permanent or presumed to be permanent for twelve continuous months following the filing of an application, which has occurred or...

...(A) For purposes of sections 3309.39, 3309.40, 3309.401 and 3309.41 of the Revised Code and SERS rules: (1) "Disability" or "disabled" means that the member meets the following applicable standard of disability: (a) At the time of application: A disabling condition, either permanent or presumed to be permanent for twelve continuous months following the filing of an application, which has occurred or increased since...

...(A) The following procedures will govern in cases of a member's appeal of a denial of disability benefits including an automatic denial under paragraph (H) of rule 3309-1-40 of the Administrative Code or a disability benefit recipient's appeal of a termination of disability benefits, excluding when the recommendation to terminate was certified pursuant to paragraph (M)(2)(b) of rule 3309-1-40 of t...