Ohio Revised Code Search
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Section 3309.731 | Transferred service credit from uniform retirement system.
...ployees retirement system a copy of the records of the service and contributions of a school employees retirement system member who seeks service credit under this section. The uniform retirement system shall specify the portions of the amounts transferred that are attributable to employee contributions, employer contributions, and interest. (H) If a member of the school employees retirement system who is not a curr... |
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Section 3309.74 | Transferring service credit and contributions between SERS and Cincinnati retirement system.
...e Cincinnati retirement system take all actions, including the adoption of any ordinance or resolution, necessary to authorize the transfers. (2) The school employees retirement system and Cincinnati retirement system, through their boards of trustees, enter into an agreement governing the transfers that is consistent with the requirements of sections 3309.75 and 3309.76 of the Revised Code and includes both of the ... |
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Section 3309.75 | Eligibility for credit for service in Cincinnati retirement system.
...n shall be considered the equivalent of Ohio service credit. (K) The school employees retirement system shall withdraw credit obtained under this section and refund all amounts paid or transferred to obtain the credit if either of the following occurs: (1) The member fails to retire or accept a disability benefit not later than ninety days after receiving notice from the school employees retirement system that cred... |
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Section 3309.76 | Transferring contributions to Cincinnati retirement system.
...cinnati retirement system a copy of the records of the service and contributions of a member or former member of the school employees retirement system who elects to receive service credit under the Cincinnati retirement system. |
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Section 3309.80 | Rules for defined contribution plans.
...The school employees retirement board shall adopt rules to implement each plan established under section 3309.81 of the Revised Code. |
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Section 3309.81 | Establishment and administration of defined contribution plan.
...y administer the plans, enter into contracts with other entities to administer the plans, or both. |
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Section 3309.811 | Qualification of plan as governmental plan for federal tax purposes.
...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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Section 3309.812 | Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.
...Each plan established under section 3309.81 of the Revised Code shall meet the requirements necessary to qualify as a retirement system maintained by a state or local government entity under section 3121(b)(7)(F) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 3121(b)(7)(F), as amended. Each participant in a plan shall qualify as a member of that system. |
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Section 3309.813 | Maintaining individual account for each participant.
...ministering the plan pursuant to a contract with the board, to cause an individual account to be maintained for each member participating in the plan. A plan may include deposits to the defined contribution fund created under section 3309.60 of the Revised Code or additional deposits made under section 3309.47 of the Revised Code to the employees' savings fund. |
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Section 3309.82 | Application of chapter to defined contribution plan.
...(A) Except as provided in division (B) of this section, sections 3309.02, 3309.021, and 3309.022 and sections 3309.18 to 3309.70 of the Revised Code do not apply to a plan established under section 3309.81 of the Revised Code, except that a plan may incorporate provisions of those sections as specified in the plan document. (B) The following sections of Chapter 3309. of the Revised Code apply to a plan established u... |
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Section 3309.85 | Contributions of members.
...Each member participating in a plan established under section 3309.81 of the Revised Code shall contribute a per cent of the member's compensation to the school employees retirement system as required in section 3309.47 of the Revised Code. Contributions made under this section shall not exceed the limits established by section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415, as amended. |
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Section 3309.86 | Contributions of employers.
...For each member participating in a plan established under section 3309.81 of the Revised Code, the employer shall contribute a per cent of the member's compensation to the school employees retirement system as required in section 3309.49 of the Revised Code. |
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Section 3309.87 | Deposit and crediting of contributions.
...Except as provided in section 3309.88 of the Revised Code, amounts contributed under sections 3309.85 and 3309.86 of the Revised Code, and any earnings on those amounts, shall be deposited and credited in accordance with the plan established under section 3309.81 of the Revised Code that is selected by the member. |
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Section 3309.88 | Transfer of portion of employer contribution to employers' trust fund to mitigate negative financial impact on system.
...are being made that is determined by an actuary appointed by the school employees retirement board to be necessary to mitigate any negative financial impact on the system of members' participation in a plan. The board shall have prepared annually an actuarial study to determine whether the percentage transferred under this section should be changed to reflect a change in the level of negative financial impact... |
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Section 3309.91 | Member rights governed by plan selected.
...The right of each member participating in a plan established under section 3309.81 of the Revised Code to a retirement, disability, survivor, or death benefit, to health or long-term care insurance, or to a withdrawal of any amounts that have accumulated on the member's behalf shall be governed exclusively by the plan selected by the member. |
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Section 3309.92 | Spousal consent or waiver.
...ministering the plan pursuant to a contract with the school employees retirement board, shall obtain the consent of the member's spouse to the form of payment selected by the member, unless the spouse's consent is waived under this section. A plan established under section 3309.81 of the Revised Code shall include requirements for consent under this section that are the same as the requirements specified in section ... |
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Section 3309.95 | Right to payment or benefit vested.
...Subject to sections 3309.341, 3309.66, 3309.67, 3309.672, and 3309.673 of the Revised Code, the right of a member participating in a plan established under section 3309.81 of the Revised Code to any payment or benefit accruing from contributions made by or on behalf of the member under sections 3309.85 and 3309.86 of the Revised Code shall vest in accordance with this section. A member's right to any payment ... |
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Section 3309.97 | Deposits of members.
...ministering the plan pursuant to a contract with the school employees retirement board, any amounts that have accumulated on behalf of the member; (B) If the member has withdrawn the amounts described in division (A) of this section, redeposit with the system or the entity administering the plan the amounts withdrawn; (C) Make additional deposits as permitted by the "Internal Revenue Code of 1986," 100 Stat. 2085, ... |
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Section 3309.98 | Ceasing contributions.
...Contributions under sections 3309.85 and 3309.86 of the Revised Code shall cease on the member's death or termination of employment or for any other reason specified by the plan selected by the member. |
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Section 3309.99 | Penalty.
...(A) Whoever violates division (A) of section 3309.073 of the Revised Code shall be fined not more than one hundred dollars for each day of the violation. (B) Whoever violates division (B) of section 3309.073 of the Revised Code shall be imprisoned for not more than six months or fined not more than five thousand dollars, or both. |
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Section 3325.01 | Ohio deaf and blind education services; appointment of superintendent.
...Ohio deaf and blind education services is hereby established and shall include the state school for the deaf and the state school for the blind. Ohio deaf and blind education services shall operate under the control and supervision of the department of education and workforce. The department shall appoint a superintendent for Ohio deaf and blind education services, who shall supervise the state school for the deaf an... |
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Section 3325.011 | Admission of pupils to state school for the deaf.
...h disability, cannot be educated in the public school system and are suitable persons to receive instructions according to the methods employed in such school. |
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Section 3325.02 | Admission of pupils to state school for the blind.
...h disability, cannot be educated in the public school system and are suitable persons to receive instructions according to the methods employed in the school. |
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Section 3325.03 | Return of pupil to parents.
...The superintendent of Ohio deaf and blind education services may return any pupil under the superintendent's jurisdiction to the pupil's resident school district if, in the opinion of the superintendent and the director of education and workforce, that pupil is not making sufficient progress to justify continuance as a pupil at the state school for the deaf or the state school for the blind. |
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Section 3325.04 | Employment of teachers.
...The superintendent of Ohio deaf and blind education services, with the approval of the director of education and workforce, shall, subject to the rules and regulations of the civil service, employ suitable teachers, nurses, and other staff necessary to operate Ohio deaf and blind education services and provide proper instruction and care to the pupils under the jurisdiction of the superintendent of Ohio deaf and blin... |