145-3-01. Plan documents

(A) This rule amplifies sections 145.81 and 145.811 of the Revised Code.

(B) To meet the requirements of section 401(a) of the Internal Revenue Code, the public employees retirement board shall adopt the documents entitled the "public employees retirement system of Ohio defined contribution plan" and the "public employees retirement system of Ohio combined defined benefit/defined contribution plan." The board may amend the provisions of the plans in accordance with the provisions of the plan documents.

Five Year Review (FYR) Dates: 9/30/2019 and 09/29/2024
Promulgated Under: 111.15
Statutory Authority: 145.80
Rule Amplifies: 145.81, 145.811
Prior Effective Dates: 01/01/2003

Prior History: (Five Year Review (FYR) Dates: 09/24/2014 and 09/24/2019
Promulgated Under: 111.15
Statutory Authority: 145.80
Rule Amplifies: 145.81, 145.811
Prior Effective Dates: 1/1/03)