Ohio Statutes
§ 3309.812 — Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes
Ohio § 3309.812
This text of Ohio § 3309.812 (Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes) 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. § 3309.812 (2026).
Text
Each plan established under section3309.81of the Revised Code 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.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Effective: April 9, 2001 | Latest Legislation: Senate Bill 270 - 123rd General Assembly
Nearby Sections
15
§ 3309.011
Exclusions from definition of employee§ 3309.02
Credit for military service§ 3309.021
Purchasing military service credit§ 3309.022
Purchasing uniformed services credit§ 3309.044
Selection of internal auditor§ 3309.05
Board membershipCite This Page — Counsel Stack
Bluebook (online)
Ohio § 3309.812, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/3309.812.