Ohio Administrative Code Search

...(A) The public employees retirement board authorizes its staff to make determinations required under Chapter 145. of the Revised Code, including, but not limited to, membership, exemptions or exclusions from membership, earnable salary, benefits, and employer reporting. Membership determinations may be appealed to the retirement board pursuant to rule 145-1-11 of the Administrative Code. A staff or senior staff membe...

...(A) Any affected person may request a determination of membership by providing the public employees retirement system with a written request and supporting documentation of the nature of work performed for which a determination is requested. (B) Upon receipt of a membership determination request, the system shall review the submitted information and, if necessary, request additional information from any party. The s...

...(A) Any affected person may appeal a senior staff membership determination made pursuant to the staff's authority provided in rule 145-1-09 of the Administrative Code to the public employees retirement board as provided in this rule. (B) The senior staff membership determination shall be in writing and sent by certified mail, return receipt requested. An appeal shall be submitted in writing and received by the exec...

...(A) Except as otherwise provided in Chapter 145. of the Revised Code, the public employees retirement board shall adopt rules pursuant to section 111.15 of the Revised Code. (B) Any person or organization may obtain notice of any proposed amendment, rescission, or adoption of a rule by making a written request that their name be placed on the mailing list to receive the retirement board's meeting agenda. Notice sha...

...(A) This rule is applicable to Chapter 145. of the Revised Code excluding sections 145.80 to 145.98 of the Revised Code. (B) The board shall distribute the funds established in Chapter 145. of the Revised Code to participants and their beneficiaries in accordance with the provisions of such chapter. No part of the corpus or income of these funds may be used for or diverted to any purpose othe...

...(A) This rule amplifies and is in addition to the provisions of division (R) of section 145.01 of the Revised Code. (B) As used in division (R)(1) of section 145.01 of the Revised Code and this rule: (1) "During the year" means the calendar year or not later than one month following the calendar year in which a payment is made; (2) "Sponsored by the employer" means the employer funded a pro...

...(A) This rule amplifies and is in addition to the provisions of division (R) of section 145.01 of the Revised Code. (B) As used in division (R)(1) of section 145.01 of the Revised Code and this rule: (1) "During the year" means the calendar year or not later than one month following the calendar year in which a payment is made; (2) "Sponsored by the employer" means the employer funded a pro...

...(A) For the purposes of this rule: (1) "Employer account summary" means the statement issued each calendar month by the public employees retirement system to a public employer that represents the obligations for the preceding calendar month. (2) "Employer liabilities" means any amount due to the retirement system under Chapter 145. of the Revised Code or section 3305.06 of the Revised Code b...

...(A) For the purposes of this rule and sections 145.294 and 145.47 of the Revised Code: (1) "Employee contribution" means the full amount of employee contributions due for a particular reporting period pursuant to section 145.47 of the Revised Code or employee deductions pursuant to section 145.294 of the Revised Code. (2) "Filed" means actual receipt by the public employees retirement system, the postmark date, or ...

...(A) This rule amplifies section 145.483 of the Revised Code. (B) For purposes of this rule: (1) "Exempt" means exempt from membership in the public employees retirement system pursuant to Chapter 145. of the Revised Code as effective during the period of noncontributing service and for which there is a properly executed written exemption. (2) "Excluded" means excluded from membership in...

...(A) This rule amplifies section 145.483 of the Revised Code. (B) For purposes of this rule: (1) "Exempt" means exempt from membership in the public employees retirement system pursuant to Chapter 145. of the Revised Code as effective during the period of noncontributing service and for which there is a properly executed written exemption. (2) "Excluded" means excluded from membership in...

...(A) For purposes of Chapter 145. of the Revised Code and Chapters 145-1 to 145-4 of the Administrative Code: (1) "Service purchase" means both of the following: (a) For members participating in the traditional pension plan, payment for the purchase of service credit pursuant to section 145.20, 145.201, 145.28, 145.291, 145.292, 145.293, 145.299, 145.2915, 145.301, 145.302, 145.31, or 145.47 of the Revised Code, for...

...(A) For purposes of Chapter 145. of the Revised Code and Chapters 145-1 to 145-4 of the Administrative Code: (1) "Service purchase" means both of the following: (a) For members participating in the traditional pension plan, payment for the purchase of service credit pursuant to section 145.20, 145.201, 145.28, 145.291, 145.292, 145.293, 145.299, 145.2915, 145.301, 145.302, 145.31, or 145.47 ...

...(A) This rule amplifies section 4 of Substitute S.B. 343 of the 129th General Assembly. (B) For purposes of this rule, "service credit" means all of the following: (1) Service credit that may be purchased or obtained under former division (H) of section 145.01 and former sections 145.20, 145.201, 145.28, 145.29, 145.291, 145.293, 145.299, 145.30, and 145.47 of the Revised Code, as those sections existed immediately...

...(A) For purposes of this chapter, "eligible rollover distribution" or "rollover distribution" means any amount that qualifies as an eligible rollover distribution under section 402(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) ...

...(A) For purposes of this chapter, "eligible rollover distribution" or "rollover distribution" means any amount that qualifies as an eligible rollover distribution under section 402(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) ...

...(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...

...(A) In making any determination as to whether an individual is a contract employee or independent 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 relations...

...(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...

...(A) 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...

...(A) 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 ...