Ohio Revised Code Search
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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. |
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.
...1 of the 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 Co... |
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.
...ent 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. |
Section 3309.86 | Contributions of employers.
...ent of 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.
...ection 3309.81 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 necess... |
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.
...commence, 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 requirement... |
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.
...wing: (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) Ma... |
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 3311.01 | Styling of school districts.
...The school districts of the state shall be styled "city school districts," "local school districts," "exempted village school districts," and "cooperative education school districts"; and joint vocational school districts may be styled either "joint vocational school districts" or "vocational school districts." |
Section 3311.02 | City school district defined.
...ng the territory detached therefrom for school purposes and including the territory attached thereto for school purposes, constitutes a city school district. When a city is reduced to a village, the city school district shall thereupon become a local school district, except that when a city is reduced to a village but its city school district includes within its boundaries all or part of two or more municipal corpora... |
Section 3311.03 | Local school district defined.
...Each school district, other than a city school district, exempted village school district, joint vocational school district, or district then known as a county school district, in existence on September 16, 1943, shall be known as a "local school district" and shall continue to be known as a "local school district" until it has lost its identity as a separate school district or has acquired a different styling as pro... |
Section 3311.04 | Exempted village school district defined.
...Each school district known as an exempted village school district on September 16, 1943, shall be known as an "exempted village school district" and shall continue to be known as an exempted village school district until it has lost its identity as a separate school district or has acquired a different styling as provided by law. |
Section 3311.05 | Educational service center defined - county school financing district.
... of the territory embraced in any city school district or exempted village school district, and excluding the territory detached therefrom for school purposes and including the territory attached thereto for school purposes constitutes an educational service center. If the educational service center in which the territory of a local school district is located is dissolved under section 3311.0510 of the Revised... |
Section 3311.051 | Performance audit.
...The auditor of state, on the auditor of state's initiative, may conduct a performance audit of an educational service center. |
Section 3311.053 | Joint educational service center.
...(A) The boards of education of up to five adjoining educational service centers may, by identical resolutions adopted by a majority of the members of each governing board within any sixty-day period, combine such educational service centers into one educational service center. The resolutions shall state the name of the new center, which may be styled as a "joint educational service center." The resolutions sh... |
Section 3311.054 | Membership of governing board of joint service center.
...ndaries, voting precinct boundaries, or school district boundaries. If the new governing board fails to divide the territory of the educational service center in accordance with this division, the director of education and workforce shall establish the subdistricts within thirty days. (C) At the next regular municipal election following the deadline for creation of the subdistricts of an educational service cen... |
Section 3311.055 | School board, board of education and school district construed.
...le XXXIII of the Revised Code the term "school board" or "board of education" is used without expressly referring to boards governing city, local, exempted village, or joint vocational school districts, or some specific combination thereof, the term shall be construed to include the governing boards of educational service centers. Wherever in Title XXXIII of the Revised Code the term "school district" is used withou... |
Section 3311.056 | Plan for adding appointed members to board.
...ers may be representative of the client school districts of the service center that are not otherwise represented on the board. As used in this section, "client school district" has the same meaning as in section 3311.0510 of the Revised Code. A governing board adopting a plan under this section shall submit the plan to the department of education and workforce for approval. The department may approve or disapprov... |
Section 3311.057 | Service center board following merger.
...tional service centers or former county school districts may determine the number of members of its governing board and whether the members are to be elected at large or by subdistrict, provided each board shall have an odd number of members. (B) The governing board of each service center that is merging to form the new service center shall include identical provisions for electing the new service center's govern... |