Ohio Revised Code (Last Updated: January 27, 2016) |
Title 1. I STATE GOVERNMENT |
Chapter 145. PUBLIC EMPLOYEES RETIREMENT SYSTEM |
Section 145.01. Public employees retirement system definitions |
Section 145.011. Certain university and college employees included |
Section 145.012. Public employee defined |
Section 145.013. Fireman electing to remain in system |
Section 145.014. Regional council of governments employees |
Section 145.015. County historical society employee electing to remain in system |
Section 145.016. Credit for contributing service |
Section 145.017. Calculation of final average salary |
Section 145.02. [Repealed] |
Section 145.03. Public employees retirement system - exemption from compulsory membership |
Section 145.031. Exemption requests by Hamilton county municipal court employees |
Section 145.032. Exemption requests by Hamilton county air pollution control employees |
Section 145.033. Exemption requests by Cincinnati correctional institute employees |
Section 145.034. Exemption requests by members becoming subject to social security tax |
Section 145.035. Exemption requests by department of development employees located in foreign countries |
Section 145.036. Transmission of list of independent contractors; determination of status by board |
Section 145.037. Request to be classified as public employee |
Section 145.038. Acknowledgement of independent contractor status |
Section 145.04. Public employees retirement board |
Section 145.041. Orientation program required for members - continuing education |
Section 145.042. Members with excessive travel expenses ineligible for another term |
Section 145.05. Term of office - election of employee members - eligibility - nomination by petition |
Section 145.051. Special election where person elected unable to serve |
Section 145.052. Board member election unnecessary if only one candidate nominated |
Section 145.053. Candidate campaign finance statements - donor statement of independent expenditures |
Section 145.054. Filing of statements - prohibited campaign activities |
Section 145.055. Complaint alleging violation of RC 145.054 - procedure - fine |
Section 145.057. Disqualification of convicted member - misconduct in office - removal procedure |
Section 145.058. Adoption of election rules - certification of nominating petitions and election results |
Section 145.06. Vacancies |
Section 145.07. Oath of office - quorum - meetings |
Section 145.08. Reimbursing expenses of board members - liability insurance |
Section 145.09. Election of chairperson and appointment of executive director - powers and duties of board |
Section 145.091. Administering defined benefit and defined contribution plans |
Section 145.092. Travel expense policies - bonus policy - budget |
Section 145.093. Ethics policy - commission approval - ethics training |
Section 145.094. Chief investment officer - supervision duties - monitoring of securities transactions |
Section 145.095. Selection of internal auditor |
Section 145.10. Legal adviser |
Section 145.101. Venue for court actions |
Section 145.11. Investment powers and fiduciary duties of board |
Section 145.111. No board member or employee shall have an interest in board funds |
Section 145.112. Prohibited business transactions |
Section 145.113. Restrictions on fiduciaries |
Section 145.114. Designation of Ohio-qualified agents - selection policy - utilization - annual report |
Section 145.115. Annual disclosures to Ohio Ethics Commission |
Section 145.116. Designation of Ohio-qualified investment managers - utilization - annual report |
Section 145.12. Certifying rate necessary to pay employer contributions |
Section 145.13. Denomination of bonds |
Section 145.14. Percentage of funds available for annuities and other payments - deposit |
Section 145.15. Employee information provided by each department |
Section 145.16. Statement to be filed by employee member |
Section 145.17. Department monthly statement |
Section 145.171. Information to new employees |
Section 145.18. Records kept by department heads |
Section 145.19. Electing defined benefit or defined contribution plan |
Section 145.191. Employee with less than 5 years of service electing to participate in defined contribution plan |
Section 145.192. Effect of electing defined contribution plan |
Section 145.193. Election after reemployment |
Section 145.194. Contributions by law enforcement or public safety officers to defined contribution plan |
Section 145.195. Participants in both defined benefit and defined contribution plans |
Section 145.20. Elective officials may become members of system - credit for prior service |
Section 145.201. Additional service credit purchased by elected or appointed officials |
Section 145.202. [Repealed] |
Section 145.203. [Repealed] |
Section 145.21. Individual accounts for each member - mortality tables |
Section 145.22. Actuarial valuation of pension assets, liabilities, and funding requirements |
Section 145.221. Amortizing unfunded actuarial accrued pension liability |
Section 145.23. Creation of funds |
Section 145.24. Inequality of contributions by employer |
Section 145.25. Each fund is separate legal entity |
Section 145.26. Treasurer of state custodian of funds |
Section 145.27. Annual statement of funds |
Section 145.28. Purchase of service credit for period of self-exemption |
Section 145.29. |
Section 145.291. Purchasing service credit for time spent on pregnancy or adoption |
Section 145.292. Credit for prior service |
Section 145.293. Credit for prior service - comparable public position |
Section 145.294. Payroll deduction plans |
Section 145.295. Credit for service in uniform retirement system |
Section 145.296. Contributions during disability leave |
Section 145.297. Retirement incentive plan |
Section 145.298. Retirement incentive plan - closing of or layoff at state institution |
Section 145.299. Purchasing credit for service as school board member |
Section 145.2910. Transferring service credit and contributions between PERS and Cincinnati retirement system |
Section 145.2911. Eligibility for credit for service in Cincinnati retirement system |
Section 145.2912. Transferring contributions to Cincinnati retirement system |
Section 145.2913. Transferred service credit from uniform retirement system |
Section 145.2914. Non-law enforcement service as law enforcement service |
Section 145.2915. Credit for work missed while receiving workers' compensation |
Section 145.2916. Credit for salary increases for elected officials |
Section 145.30. Credit for military service |
Section 145.301. Purchasing military service credit |
Section 145.302. Purchasing uniformed services credit |
Section 145.31. Restoring service credit |
Section 145.311. Payroll deduction plans - restoring SERS or STERS credit |
Section 145.312. Proceedings on request for restoration of service credit |
Section 145.32. Age and service retirement |
Section 145.321. [Repealed] |
Section 145.322. [Repealed] |
Section 145.323. Cost of living increase |
Section 145.324. [Repealed] |
Section 145.325. [Renumbered] |
Section 145.326. [Repealed] |
Section 145.327. [Repealed] |
Section 145.328. [Repealed] |
Section 145.329. [Repealed] |
Section 145.3210. [Repealed] |
Section 145.3211. [Repealed] |
Section 145.3212. [Repealed] |
Section 145.3213. [Repealed] |
Section 145.33. Allowance upon age and service retirement |
Section 145.331. Disability allowance recipient applying for service retirement |
Section 145.332. Determination of eligibility for age and service retirement |
Section 145.333. Contribution based benefit cap |
Section 145.34. [Repealed] |
Section 145.35. Providing disability coverage for on-duty illness or injury |
Section 145.351. Annual report disability retirement experience of each employer |
Section 145.36. Benefits upon disability retirement |
Section 145.361. Annual amount of disability allowance |
Section 145.362. Disability benefit recipient to retain membership status |
Section 145.363. Social security disability insurance benefits |
Section 145.37. Coordinating and integrating membership in state retirement systems |
Section 145.38. Employment of retirant |
Section 145.381. Re-employing retirant |
Section 145.382. Employment of certain retirants notwithstanding restrictions |
Section 145.383. Continuing contributions to state system after retirement |
Section 145.384. Retirant may apply for monthly annuity or lump sum payment |
Section 145.385. Reemployed retirant electing to resume retirement allowance |
Section 145.39. Increasing pension, benefit, or allowance when limits of 26 USC 415 are raised |
Section 145.391. Establishing and maintaining qualified governmental excess benefit arrangement |
Section 145.40. Payment to member who ceases to be a public employee |
Section 145.401. Making additional payment upon death of member or withdrawal of contributions |
Section 145.402. Payments to members who are members of another state retirement system |
Section 145.41. Termination of membership - leave of absence |
Section 145.42. [Repealed] |
Section 145.43. Designation or qualification of beneficiaries |
Section 145.431. Designation of beneficiary |
Section 145.44. [Repealed] |
Section 145.45. Beneficiary may substitute other benefits |
Section 145.451. Payment of death benefit |
Section 145.452. Continuation of service credit purchase upon death of member |
Section 145.453. [Repealed] |
Section 145.46. Electing a plan of payment |
Section 145.461. [Repealed] |
Section 145.462. [Repealed] |
Section 145.47. Per cent of compensation required as contribution - deductions |
Section 145.471. Crediting of interest to individual accounts of contributors |
Section 145.472. Crediting of interest on account balances of contributors as of 12-31-98 |
Section 145.473. Interest rates |
Section 145.48. Rate of employer contribution |
Section 145.481, 145.482. [Repealed] |
Section 145.483. Statement of delinquent contributions |
Section 145.49. Calculations of employee and employer contribution rates separately |
Section 145.491. Amended and Renumbered RC 145.49 |
Section 145.50. [Repealed] |
Section 145.51. Payments into employer's accumulation fund |
Section 145.52. Transitional liability - installment payments |
Section 145.53. Amounts credited to employer transitional liability |
Section 145.531. [Repealed] |
Section 145.54. Annual estimate of amount necessary to defray expenses; transfer of funds |
Section 145.55. Members deemed to consent to deductions |
Section 145.56. Tax exemptions |
Section 145.561. Acquiring vested right in pension when granted |
Section 145.562. Waiver of rights |
Section 145.563. Adjustment for and recovery of erroneous payments |
Section 145.564. Payroll deduction of membership dues and fees of retiree organizations |
Section 145.57. Restitution order based on theft in office or certain sex offenses |
Section 145.571. Order for division of marital property |
Section 145.572. Forfeiture of retirement benefits under RC 2929.192 |
Section 145.573. Benefits subject to termination |
Section 145.574. Forfeiture |
Section 145.58. Group health insurance coverage for retired persons and survivors |
Section 145.581. Establishing programs for long term health care insurance |
Section 145.582. Providing health care coverage for elected officials given erroneous information |
Section 145.583. Deposits to fund payments under plan |
Section 145.584. Benefits equivalent to medicare |
Section 145.59. Renumbered RC 145.70 |
Section 145.62. Additional deposits in employee savings fund |
Section 145.63. Refund of additional deposits |
Section 145.64. Application for benefit where refund not received |
Section 145.65. Payment of deposits made by deceased contributor |
Section 145.69. Budgeting amount necessary to pay the state's obligation as employer |
Section 145.70. Payment of amounts due retirement system from treasury |
Section 145.71. Amended and Renumbered RC 148.01 |
Section 145.72. Amended and Renumbered RC 148.02 |
Section 145.73. Amended and Renumbered RC 148.04 |
Section 145.74. Amended and Renumbered RC 148.06 |
Section 145.75. Amended and Renumbered RC 148.09 |
Section 145.76. Amended and Renumbered RC 148.10 |
Section 145.80. Rules for defined contribution plans |
Section 145.81. Establishment and administration of defined contribution plan |
Section 145.811. Qualification of plan as governmental plan for federal tax purposes |
Section 145.812. Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes |
Section 145.813. Maintaining individual account for each participant |
Section 145.814. Electing to participate in different plan |
Section 145.82. Application of chapter to defined contribution plan |
Section 145.83. Accumulating contributions to pay medical and insurance expenses |
Section 145.85. Contributions of members |
Section 145.86. Contributions of employers |
Section 145.87. Transferring portion of employer contribution to employers' accumulation fund |
Section 145.88. Withholding |
Section 145.91. Member rights governed by plan selected |
Section 145.92. Spousal consent or waiver |
Section 145.95. Right to payment or benefit vested |
Section 145.97. Deposits of members |
Section 145.98. Ceasing contributions |
Section 145.99. Penalty |