Ohio Revised Code Search
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Section 145.62 | Additional deposits in employee savings fund.
...pted by the public employees retirement system under section 145.09 of the Revised Code, a contributor participating in the PERS defined benefit plan or contributing under section 145.38 or 145.383 of the Revised Code may deposit additional amounts in the employees' savings fund established under section 145.23 of the Revised Code. The additional deposits may be made either directly to the retirement system or by pay... |
Section 145.63 | Refund of additional deposits.
...efit from the state teachers retirement system or school employees retirement system but has not requested a transfer of funds to the other retirement system under division (B)(8) of section 145.37 of the Revised Code, at the time the public employees retirement system pays to the other retirement system the amount required under division (B)(6) of that section; (8) In the case of a disability benefit recipient unde... |
Section 145.64 | Application for benefit where refund not received.
...on with the public employees retirement system for a benefit under this section. Except as provided in section 145.62 of the Revised Code, the benefit shall consist of an annuity that shall be paid as described in division (B) of section 145.46 of the Revised Code. The application must be filed prior to receipt of an age and service retirement benefit from the retirement system or, in the case of a contributor under... |
Section 145.65 | Payment of deposits made by deceased contributor.
...ided by the public employees retirement system, signed by the contributor, and filed with the system prior to the contributor's death. A contributor may designate two or more persons as beneficiaries. Subject to rules adopted by the public employees retirement board, a contributor who designates two or more persons as beneficiaries under this division shall specify the percentage of the deposits that each beneficiary... |
Section 145.69 | Budgeting amount necessary to pay the state's obligation as employer.
...ered by the public employees retirement system, will produce the amount necessary to pay the state's obligation as employer. Any appropriations for salaries to be paid to contributors covered by this system must be increased by the employer's contributions rate when salary appropriations are made. |
Section 145.70 | Payment of amounts due retirement system from treasury.
...ts due the public employees retirement system from the state treasury pursuant to this chapter shall be promptly paid upon warrant of the director of budget and management pursuant to a voucher approved by the director. |
Section 145.80 | Rules for defined contribution plans.
...The public employees retirement board shall adopt rules to implement each PERS defined contribution plan. |
Section 145.81 | Establishment and administration of defined contribution plan.
...The public employees retirement board shall establish the PERS defined contribution plans, which shall be one or more plans consisting of benefit options that provide for an individual account for each participating member and under which benefits are based solely on the amounts that have accumulated in the account. The plans may include options under which a member participating in a plan may receive definitely dete... |
Section 145.811 | Qualification of plan as governmental plan for federal tax purposes.
...Each PERS defined contribution plan 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. |
Section 145.812 | Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.
...ts 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. |
Section 145.813 | Maintaining individual account for each participant.
...lan shall require the public employees retirement board, or the entity administering the plan pursuant to a contract with the board, to cause an individual account to be maintained for each member participating in the plan. Amounts to be credited under a PERS defined contribution plan may be deposited into any of the funds created under section 145.23 of the Revised Code or may be transferred to the entity adm... |
Section 145.814 | Electing to participate in different plan.
...ded by the public employees retirement system and filed with the system. The election shall take effect on the first day of the month following the date the election is filed and, except as provided in the plan documents or rules governing the PERS defined benefit plan, is irrevocable on receipt by the system. (C) Except as provided in division (D) of this section, an election to participate in a different pla... |
Section 145.82 | Application of chapter to defined contribution plan.
...sion (C)(1) of this section, the public employees retirement board may establish eligibility requirements and benefit formulas or amounts that differ from those of members participating in the PERS defined benefit plan. With respect to the purchase of service credit by a member participating in a PERS defined contribution plan, the board may reduce the cost of the service credit to reflect the different benefit formu... |
Section 145.83 | Accumulating contributions to pay medical and insurance expenses.
...d in this section, the public employees retirement board shall adopt rules to specify the length of time during which the member will vest in amounts accumulated on the member's behalf and may provide for a minimum annual distribution from the accumulated amount after the member terminates employment in positions subject to this chapter. |
Section 145.85 | Contributions of members.
...lary to the public employees retirement system as required in section 145.47 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. |
Section 145.86 | Contributions of employers.
...lary to the public employees retirement system as required in section 145.48 of the Revised Code, less the percentage required under section 145.87 of the Revised Code. |
Section 145.87 | Transferring portion of employer contribution to employers' accumulation fund.
...n plan, the public employees retirement system may transfer to the employers' accumulation fund a portion of the employer contribution required under section 145.48 of the Revised Code. If the public employees retirement board elects to make a transfer under this section, the portion transferred shall not exceed the percentage of earnable salary of members for whom the contributions are being made that is deter... |
Section 145.88 | Withholding.
...orizing the public employees retirement system to do either of the following: (A) Withhold from the amounts contributed under sections 145.85 and 145.86 of the Revised Code a percentage of earnable salary or a fixed dollar amount that is determined by an actuary appointed by the public employees retirement board to be necessary to administer the plan; (B) Withhold from the amounts contributed under section 145.86 o... |
Section 145.91 | Member rights governed by plan selected.
... a PERS defined contribution plan to a retirement, disability, survivor, or death benefit, to health or long-term care insurance or any other type of health care benefit, 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. |
Section 145.92 | Spousal consent or waiver.
...n rules adopted by the public employees retirement board. A plan shall waive the requirement of consent if a plan of payment that provides for payment in a specified portion of the benefit continuing after the member's death to a former spouse is required by a court order issued under section 3105.171 or 3105.65 of the Revised Code or laws of another state regarding division of marital property prior to the effectiv... |
Section 145.95 | Right to payment or benefit vested.
...(A) Subject to division (B) of this section and sections 145.38, 145.56, 145.57, 145.572, 145.573, and 145.574 of the Revised Code, the right of a member participating in a PERS defined contribution plan to any payment or benefit accruing from contributions made by or on behalf of the member under sections 145.85 and 145.86 of the Revised Code shall vest in accordance with this section. A member's right to any payme... |
Section 145.97 | Deposits of members.
...tely determinable benefits, pay to the system the amounts withdrawn in accordance with rules adopted under section 145.80 of the Revised Code; (B) Make additional deposits as permitted by the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended. |
Section 145.98 | Ceasing contributions.
...Contributions under sections 145.85 and 145.86 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. |
Section 145.99 | Penalty.
...ars, or both. (C) Fines imposed by the Ohio elections commission under this section shall be paid into the Ohio elections commission fund created under section 3513.10 of the Revised Code. |
Section 147.01 | Appointment and commission of notaries public - notary public for state.
...he practice of law in this state by the Ohio supreme court, and has the person's principal place of business or the person's primary practice in this state. (3)(a) Except as provided in division (B)(3)(b) of this section, the person has submitted a criminal records check report completed within the preceding six months in accordance with section 147.022 of the Revised Code demonstrating that the applicant has not ... |