Ohio § 3307.46 Increasing pension, benefit, or allowance when limits of 26 U.S.C. 415 are raised

Ohio Statutes

§ 3307.46 — Increasing pension, benefit, or allowance when limits of 26 U.S.C. 415 are raised

Ohio § 3307.46

Title 33Education-Libraries

Ch. 3307State Teachers Retirement System

This text of Ohio § 3307.46 (Increasing pension, benefit, or allowance when limits of 26 U.S.C. 415 are raised) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 3307.46 (2026).

Text

Whenever the limits established by section 415  of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26  U.S.C.A. 415, as amended, are raised, the state teachers  retirement board may increase the amount of the pension, benefit,  or allowance of any person whose pension, benefit, or allowance  payable under section3307.58,3307.59,3307.63,3307.631, or3307.67of the Revised Code or an STRS defined contribution plan  was limited by the application of section 415. The amount of the  increased pension, benefit, or allowance shall not exceed the  lesser of the amount the person would have received if the limits  established by section 415 had not been applied or the amount the  person is eligible to receive subject to the new limits  established by section 415.

Last updated September 4, 2025 

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Whenever the limits established by section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415, as amended, are raised, the state teachers retirement board may increase the amount of the pension, benefit, or allowance of any person whose pension, benefit, or allowance payable under section3307.58,3307.59,3307.63,3307.631, or3307.67of the Revised Code or an STRS defined contribution plan was limited by the application of section 415. The amount of the increased pension, benefit, or allowance shall not exceed the lesser of the amount the person would have received if the limits established by section 415 had not been applied or the amount the person is eligible to receive subject to the new limits established by section 415.

Last updated September 4, 2025 at 5:27 PM