Ohio Administrative Code
Title 3307:2 - Defined Contribution
Chapter 3307:2-2 - Defined Contribution Plans - Establishment
Section 3307:2-2-02 - Establishment of defined contribution plan
Pursuant to section 3307.81 of the Revised Code, effective July 1, 2001 there is hereby established the defined contribution plan. The terms and conditions of the defined contribution plan shall be as specified in a plan document adopted by the retirement board. The plan document may be amended from time to time as the retirement board deems necessary or appropriate without the necessity of prior notice.
Contributions made by a participant pursuant to section 3307.26 of the Revised Code and a portion of employer contributions pursuant to section 3307.28 of the Revised Code specified by the retirement board shall be credited to the participant's account in the defined contribution fund. Contributions so credited shall be allocated by the participant among investment choices specified by the retirement board. The investment choices specified by the board may include a guaranteed return option and may also include choices the performance of which shall determine the cash accumulation available to the participant upon retirement or withdrawal.