Ohio

Section 145.01 — Public employees retirement system definitions.

Section 145.03 — Public employees retirement system - exemption from compulsory membership.

Section 145.04 — Public employees retirement board.

Section 145.05 — Term of office - election of employee members - eligibility - nomination by petition.

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 145.10 — Legal adviser.

Section 145.11 — Investment powers and fiduciary duties of board.

Section 145.011 — Certain university and college employees included.

Section 145.012 — Public employee defined.

Section 145.12 — Certifying rate necessary to pay employer contributions.

Section 145.013 — Fireman electing to remain in system.

Section 145.13 — Denomination of bonds.

Section 145.14 — Percentage of funds available for annuities and other payments - deposit.

Section 145.014 — Regional council of governments employees.

Section 145.015 — County historical society employee electing to remain in system.

Section 145.15 — Employee information provided by each department.

Section 145.016 — Credit for contributing service.

Section 145.16 — Statement to be filed by employee member.

Section 145.017 — Calculation of final average salary.

Section 145.17 — Department monthly statement.

Section 145.018 — Conditions for full year of credit.

Section 145.18 — Records kept by department heads.

Section 145.19 — Electing defined benefit or defined contribution plan.

Section 145.20 — Elective officials may become members of system - credit for prior service.

Section 145.21 — Individual accounts for each member - mortality tables.

Section 145.22 — Actuarial valuation of pension assets, liabilities, and funding requirements.

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 — Procedure for purchasing credit.

Section 145.30 — Credit for military service.

Section 145.031 — Exemption requests by Hamilton county municipal court employees.

Section 145.31 — Restoring service credit.

Section 145.032 — Exemption requests by Hamilton county air pollution control employees.

Section 145.32 — Age and service retirement.

Section 145.033 — Exemption requests by Cincinnati correctional institute employees.

Section 145.33 — Allowance upon age and service retirement.

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 145.35 — Providing disability coverage for on-duty illness or injury.

Section 145.36 — Benefits upon disability retirement.

Section 145.036 — Transmission of list of independent contractors; determination of status by board.

Section 145.37 — Coordinating and integrating membership in state retirement systems.

Section 145.037 — Request to be classified as public employee.

Section 145.038 — Acknowledgement of independent contractor status.

Section 145.38 — Employment of retirant.

Section 145.39 — Increasing pension, benefit, or allowance when limits of 26 USC 415 are raised.

Section 145.40 — Payment to member who ceases to be a public employee.

Section 145.41 — Termination of membership - leave of absence.

Section 145.041 — Orientation program required for members - continuing education.

Section 145.042 — Members with excessive travel expenses ineligible for another term.

Section 145.43 — Designation or qualification of beneficiaries.

Section 145.45 — Beneficiary may substitute other benefits.

Section 145.46 — Electing a plan of payment.

Section 145.47 — Per cent of compensation required as contribution - deductions.

Section 145.48 — Rate of employer contribution.

Section 145.49 — Calculations of employee and employer contribution rates separately.

Section 145.051 — Special election where person elected unable to serve.

Section 145.51 — Payments into employer's accumulation fund.

Section 145.52 — Transitional liability - installment payments.

Section 145.052 — Board member election unnecessary if only one candidate nominated.

Section 145.53 — Amounts credited to employer transitional liability.

Section 145.053 — Candidate campaign finance statements - donor statement of independent expenditures.

Section 145.54 — Annual estimate of amount necessary to defray expenses; transfer of funds.

Section 145.054 — Filing of statements - prohibited campaign activities.

Section 145.55 — Members deemed to consent to deductions.

Section 145.055 — Complaint alleging violation of RC 145.054 - procedure - fine.

Section 145.56 — Tax exemptions.

Section 145.57 — Restitution order based on theft in office or certain sex offenses.

Section 145.057 — Disqualification of convicted member - misconduct in office - removal procedure.

Section 145.58 — Group health insurance coverage for retired persons and survivors.

Section 145.058 — Adoption of election rules - certification of nominating petitions and election results.

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 145.071 — Video conference meetings.

Section 145.80 — Rules for defined contribution plans.

Section 145.81 — Establishment and administration of defined contribution 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 145.091 — Administering defined benefit and defined contribution plans.

Section 145.092 — Travel expense policies - bonus policy - budget.

Section 145.92 — Spousal consent or waiver.

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 145.95 — Right to payment or benefit vested.

Section 145.97 — Deposits of members.

Section 145.98 — Ceasing contributions.

Section 145.99 — Penalty.

Section 145.101 — Venue for court actions.

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 145.171 — Information to new employees.

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 145.196 — Consolidation of combined plan with defined benefit plan.

Section 145.201 — Additional service credit purchased by elected or appointed officials.

Section 145.221 — Amortizing unfunded actuarial accrued pension liability.

Section 145.222 — Study to determine percentage of employee's compensation to be contributed by public institution of higher education.

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 145.301 — Purchasing military service credit.

Section 145.302 — Purchasing uniformed services credit.

Section 145.311 — Payroll deduction plans - restoring SERS or STERS credit.

Section 145.312 — Proceedings on request for restoration of service credit.

Section 145.323 — Cost of living increase.

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 145.334 — Election as PERS law enforcement officer or public safety officer.

Section 145.335 — Age and service retirement for former combined plan members.

Section 145.351 — Annual report disability retirement experience of each employer.

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 145.381 — 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 145.391 — Establishing and maintaining qualified governmental excess benefit arrangement.

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 145.431 — Designation of beneficiary.

Section 145.451 — Payment of death benefit.

Section 145.452 — Continuation of service credit purchase upon death of member.

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 145.483 — Statement of delinquent contributions.

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 145.571 — 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 145.581 — 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 145.811 — 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 145.2910 — 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.