{"data":{"id":"us-oh/ohio-rev.-code-3307.811","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 3307.811","heading":"Qualification of plan for federal tax purposes.","body":"An STRS defined contribution plan shall meet the requirements necessary to qualify as a retirement system maintained by a state or local government entity under division (b)(7)(F) of section 3121 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 33 Education-Libraries","Chapter 3307 State Teachers Retirement System"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-3307.811","current_through":"2013-01-07 (Senate Bill 342 - 129th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:32Z","sha256":"5fdbb7101e7cdb94c56e515f544a57bccc1cfa56da6816ad1a8b8ebbe8aa747f","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-3307.81","next":"us-oh/ohio-rev.-code-3307.812"},"notice":"GroundRules: Original legal text. Not legal advice."}