{"data":{"id":"us-oh/ohio-rev.-code-145.812","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 145.812","heading":"Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.","body":"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.","path":["Title 1 State Government","Chapter 145 Public Employees Retirement System"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-145.812","current_through":"2002-10-01 (Senate Bill 247 - 124th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:25Z","sha256":"ca4b9d60ff4052ad8d26c881da277fa7e2eb257545090577cc1bac50ab04c2a4","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-145.811","next":"us-oh/ohio-rev.-code-145.813"},"notice":"GroundRules: Original legal text. Not legal advice."}