Ohio Revised Code Search
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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. |
Section 3309.81 | Establishment and administration of defined contribution plan.
...The school employees retirement board may establish 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 determinable benefits. Each plan established under... |
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. |
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. |
Section 3309.813 | Maintaining individual account for each participant.
...e Revised Code shall require the school 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. 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 t... |
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... |
Section 3309.85 | Contributions of members.
...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. |
Section 3309.86 | Contributions of employers.
...the member's compensation to the school employees retirement system as required in section 3309.49 of the Revised Code. |
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. |
Section 3309.88 | Transfer of portion of employer contribution to employers' trust fund to mitigate negative financial impact on system.
...309.81 of the Revised Code, the school employees retirement system shall transfer to the employers' trust fund a portion of the employer contribution required under section 3309.49 of the Revised Code. The portion shall equal the percentage of compensation of members for whom the contributions are being made that is determined by an actuary appointed by the school employees retirement board to be necessary to m... |
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. |
Section 3309.92 | Spousal consent or waiver.
...e, before making any payment the school employees retirement system, or the entity administering 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 c... |
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 ... |
Section 3309.97 | Deposits of members.
...(A) Maintain on deposit with the school employees retirement system, or the entity administering 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 addi... |
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. |
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. (C) Fines imposed by the Ohio elections commission under this section shall be paid in... |
Section 3319.01 | Employment of superintendent.
... uniform plan affecting salaries of all employees of the district, and shall execute a written contract of employment with such superintendent. Each board shall adopt procedures for the evaluation of its superintendent and shall evaluate its superintendent in accordance with those procedures. An evaluation based upon such procedures shall be considered by the board in deciding whether to renew t... |
Section 3319.011 | Superintendent pro tempore.
...If a board of education determines the superintendent is incapacitated in such a manner that he is unable to perform the duties of the office of superintendent, the board may, by a majority vote of the members of the board, appoint a person to serve in his place pro tempore. Each board of education shall adopt a written policy establishing standards for determining whether the superintendent is incapacitated, and sha... |
Section 3319.02 | Assistant superintendents and other administrators.
...in division (A)(2) of this section, any employee in a position for which a board of education requires a license designated by rule of the state board of education for being an administrator issued under section 3319.22 of the Revised Code, including a professional pupil services employee or administrative specialist or an equivalent of either one who is not employed as a school counselor and spends less than fifty p... |
Section 3319.03 | Business manager.
...The board of education of each city, exempted village, and local school district may create the position of business manager. The board shall appoint such business manager who shall serve pursuant to a contract in accordance with section 3319.02 of the Revised Code. In the discharge of all official duties, the business manager may be directly responsible to the board, or to the superintendent of schools, as the b... |
Section 3319.031 | Assignment of business manager functions.
....04 of the Revised Code to one or more employees or officers of the board, including the treasurer, and may give the employees or officers any title recognizing the assignment of the powers and duties. The prohibition, in section 3319.04 of the Revised Code, against a business manager having possession of moneys does not prevent a board from assigning powers and duties specified in that section to the treasure... |
Section 3319.04 | Business manager - powers and duties.
...nfirmation by the board, noneducational employees, except as provided in division (B) of section 3313.31 of the Revised Code; and shall prepare and execute all contracts necessary in carrying out this section. |
Section 3319.05 | Compensation of business manager - bond.
...The business manager shall receive such compensation as is fixed by the board of education before election, which shall not be decreased during the business manager's term of office. Except as otherwise provided in section 3.061 of the Revised Code, the business manager shall give such bond as prescribed by the board for the faithful discharge of official duties. |
Section 3319.06 | Internal auditor authorized - contract - evaluation.
...on is part of a uniform plan affecting employees of the entire district. The term of the initial contract shall not exceed three years. Any renewal of the contract shall be for a term of not less than two years and not more than five years. The internal auditor shall be directly responsible to the board for the performance of all duties outlined in the contract. If the board does not intend to renew the contra... |
Section 3319.07 | Employment of teachers.
...(A) The board of education of each city, exempted village, local, and joint vocational school district shall employ the teachers of the public schools of their respective districts. The governing board of each educational service center may employ special instruction teachers, special education teachers, and teachers of academic courses in which there are too few students in each of the school districts enter... |