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 [Repealed]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