{"data":{"id":"us-oh/ohio-rev.-code-3309.812","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 3309.812","heading":"Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.","body":"Each plan established under section 3309.81 of 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.","path":["Title 33 Education-Libraries","Chapter 3309 Public School Employees Retirement System"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-3309.812","current_through":"2001-04-09 (Senate Bill 270 - 123rd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:32Z","sha256":"9e7431e0d5874f3ae224b07f83052b4dc83c52f8761d0212b47d95600a682bba","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-3309.811","next":"us-oh/ohio-rev.-code-3309.813"},"notice":"GroundRules: Original legal text. Not legal advice."}