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Each PERS defined contribution plan 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.
Cite this article: FindLaw.com - Ohio Revised Code Title I. State Government § 145.812 - last updated January 01, 2020 | https://codes.findlaw.com/oh/title-i-state-government/oh-rev-code-sect-145-812/
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