Ohio Administrative Code
Title 145 - Public Employees Retirement System
Chapter 145-3 - Contributions
Section 145-3-01 - Plan documents
Current through all regulations passed and filed through September 16, 2024
(A) This rule amplifies sections 145.81 and 145.811 of the Revised Code.
(B) To meet the requirements of section 401(a) of the Internal Revenue Code, the public employees retirement board shall adopt the documents entitled the "public employees retirement system of Ohio defined contribution plan" and the "public employees retirement system of Ohio combined defined benefit/defined contribution plan." The board may amend the provisions of the plans in accordance with the provisions of the plan documents.
Five Year Review (FYR) Dates:
09/24/2014 and
09/24/2019
Promulgated
Under: 111.15
Statutory Authority: 145.80
Rule Amplifies:
145.81, 145.811
Prior Effective Dates:
1/1/03