Ohio Administrative Code
Title 742 - Ohio Police and Fire Pension Fund
Chapter 742-8 - Penalties
Section 742-8-13 - Special penalty provisions
Current through all regulations passed and filed through March 18, 2024
(A) In the event any of the following situations occur, which is documented by the employer to the satisfaction of OP & F and the other requirements of this rule are met, this rule shall govern how OP & F will administer the penalties provided for in section 742.352 of the Revised Code or section 742.353 of the Revised Code, as permitted by the provisions of division (C) of those sections:
(B) In order for the provisions of this rule to apply, the employer must be in "good standing." For purposes of this rule, "good standing" shall mean that the employer has paid all prior penalties in the past year in accordance within the governing statutory provisions so that OP & F did not need to take further action to collect such employer's compliance (i.e. the penalties were paid within the grace period once added to the employer's billing statement).
(C) In the event that any of the events under paragraph (A) of this rule apply and the employer is in good standing with OP & F, with the exception of the report or payment in question, OP & F shall apply the following reduction in penalties:
(D) This rule shall not adversely impact OP & F's remedies in the event an employer files a report and pays contributions to the wrong retirement system.
(E) For purposes of this rule, "proper report of contributions" shall mean the report of contributions required under section 742.32 of the Revised Code, as more fully outlined in rule 742-9-10 of the Administrative Code, and "properly pay the contributions" shall mean the payment of contributions due under section 742.32 of the Revised Code and consistent with the terms of rule 742-9-10 of the Administrative Code.