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Ohio Revised Code

Chapter 145

Public Employees Retirement System

145.01Public employees retirement system definitions 145.011Certain university and college employees included 145.012Public employee defined 145.013Fireman electing to remain in system 145.014Regional council of governments employees 145.015County historical society employee electing to remain in system 145.016Credit for contributing service 145.017Calculation of final average salary 145.018Conditions for full year of credit 145.03Public employees retirement system - exemption from compulsory membership 145.031Exemption requests by Hamilton county municipal court employees 145.032Exemption requests by Hamilton county air pollution control employees 145.033Exemption requests by Cincinnati correctional institute employees 145.034Exemption requests by members becoming subject to social security tax 145.035Exemption requests by department of development employees located in foreign countries 145.036Transmission of list of independent contractors; determination of status by board 145.037Request to be classified as public employee 145.038Acknowledgement of independent contractor status 145.04Public employees retirement board 145.041Orientation program required for members - continuing education 145.042Members with excessive travel expenses ineligible for another term 145.05Term of office - election of employee members - eligibility - nomination by petition 145.051Special election where person elected unable to serve 145.052Board member election unnecessary if only one candidate nominated 145.053Candidate campaign finance statements - donor statement of independent expenditures 145.054Filing of statements - prohibited campaign activities 145.055Complaint alleging violation of RC 145.054 - procedure - fine 145.057Disqualification of convicted member - misconduct in office - removal procedure 145.058Adoption of election rules - certification of nominating petitions and election results 145.06Vacancies 145.07Oath of office - quorum - meetings 145.071Video conference meetings 145.08Reimbursing expenses of board members - liability insurance 145.09Election of chairperson and appointment of executive director - powers and duties of board 145.091Administering defined benefit and defined contribution plans 145.092Travel expense policies - bonus policy - budget 145.093Ethics policy - commission approval - ethics training 145.094Chief investment officer - supervision duties - monitoring of securities transactions 145.095Selection of internal auditor 145.10Legal adviser 145.101Venue for court actions 145.11Investment powers and fiduciary duties of board 145.111No board member or employee shall have an interest in board funds 145.112Prohibited business transactions 145.113Restrictions on fiduciaries 145.114Designation of Ohio-qualified agents - selection policy - utilization - annual report 145.115Annual disclosures to Ohio Ethics Commission 145.116Designation of Ohio-qualified investment managers - utilization - annual report 145.12Certifying rate necessary to pay employer contributions 145.13Denomination of bonds 145.14Percentage of funds available for annuities and other payments - deposit 145.15Employee information provided by each department 145.16Statement to be filed by employee member 145.17Department monthly statement 145.171Information to new employees 145.18Records kept by department heads 145.19Electing defined benefit or defined contribution plan 145.191Employee with less than 5 years of service electing to participate in defined contribution plan 145.192Effect of electing defined contribution plan 145.193Election after reemployment 145.194Contributions by law enforcement or public safety officers to defined contribution plan 145.195Participants in both defined benefit and defined contribution plans 145.196Consolidation of combined plan with defined benefit plan 145.20Elective officials may become members of system - credit for prior service 145.201Additional service credit purchased by elected or appointed officials 145.21Individual accounts for each member - mortality tables 145.22Actuarial valuation of pension assets, liabilities, and funding requirements 145.221Amortizing unfunded actuarial accrued pension liability 145.222Study to determine percentage of employee's compensation to be contributed by public institution of higher education 145.23Creation of funds 145.24Inequality of contributions by employer 145.25Each fund is separate legal entity 145.26Treasurer of state custodian of funds 145.27Annual statement of funds 145.28Purchase of service credit for period of self-exemption 145.29Procedure for purchasing credit 145.291Purchasing service credit for time spent on pregnancy or adoption 145.292Credit for prior service 145.293Credit for prior service - comparable public position 145.294Payroll deduction plans 145.295Credit for service in uniform retirement system 145.296Contributions during disability leave 145.297Retirement incentive plan 145.298Retirement incentive plan - closing of or layoff at state institution 145.299Purchasing credit for service as school board member 145.2910Transferring service credit and contributions between PERS and Cincinnati retirement system 145.2911Eligibility for credit for service in Cincinnati retirement system 145.2912Transferring contributions to Cincinnati retirement system 145.2913Transferred service credit from uniform retirement system 145.2914Non-law enforcement service as law enforcement service 145.2915Credit for work missed while receiving workers' compensation 145.2916Credit for salary increases for elected officials 145.30Credit for military service 145.301Purchasing military service credit 145.302Purchasing uniformed services credit 145.31Restoring service credit 145.311Payroll deduction plans - restoring SERS or STERS credit 145.312Proceedings on request for restoration of service credit 145.32Age and service retirement 145.323Cost of living increase 145.33Allowance upon age and service retirement 145.331Disability allowance recipient applying for service retirement 145.332Determination of eligibility for age and service retirement 145.333Contribution based benefit cap 145.334Election as PERS law enforcement officer or public safety officer 145.335Age and service retirement for former combined plan members 145.35Providing disability coverage for on-duty illness or injury 145.351Annual report disability retirement experience of each employer 145.36Benefits upon disability retirement 145.361Annual amount of disability allowance 145.362Disability benefit recipient to retain membership status 145.363Social security disability insurance benefits 145.37Coordinating and integrating membership in state retirement systems 145.38Employment of retirant 145.381Re-employing retirant 145.382Employment of certain retirants notwithstanding restrictions 145.383Continuing contributions to state system after retirement 145.384Retirant may apply for monthly annuity or lump sum payment 145.385Reemployed retirant electing to resume retirement allowance 145.39Increasing pension, benefit, or allowance when limits of 26 USC 415 are raised 145.391Establishing and maintaining qualified governmental excess benefit arrangement 145.40Payment to member who ceases to be a public employee 145.401Making additional payment upon death of member or withdrawal of contributions 145.402Payments to members who are members of another state retirement system 145.41Termination of membership - leave of absence 145.43Designation or qualification of beneficiaries 145.431Designation of beneficiary 145.45Beneficiary may substitute other benefits 145.451Payment of death benefit 145.452Continuation of service credit purchase upon death of member 145.46Electing a plan of payment 145.47Per cent of compensation required as contribution - deductions 145.471Crediting of interest to individual accounts of contributors 145.472Crediting of interest on account balances of contributors as of 12-31-98 145.473Interest rates 145.48Rate of employer contribution 145.483Statement of delinquent contributions 145.49Calculations of employee and employer contribution rates separately 145.51Payments into employer's accumulation fund 145.52Transitional liability - installment payments 145.53Amounts credited to employer transitional liability 145.54Annual estimate of amount necessary to defray expenses; transfer of funds 145.55Members deemed to consent to deductions 145.56Tax exemptions 145.561Acquiring vested right in pension when granted 145.562Waiver of rights 145.563Adjustment for and recovery of erroneous payments 145.564Payroll deduction of membership dues and fees of retiree organizations 145.57Restitution order based on theft in office or certain sex offenses 145.571Order for division of marital property 145.572Forfeiture of retirement benefits under RC 2929.192 145.573Benefits subject to termination 145.574Forfeiture 145.58Group health insurance coverage for retired persons and survivors 145.581Establishing programs for long term health care insurance 145.582Providing health care coverage for elected officials given erroneous information 145.583Deposits to fund payments under plan 145.584Benefits equivalent to medicare 145.62Additional deposits in employee savings fund 145.63Refund of additional deposits 145.64Application for benefit where refund not received 145.65Payment of deposits made by deceased contributor 145.69Budgeting amount necessary to pay the state's obligation as employer 145.70Payment of amounts due retirement system from treasury 145.80Rules for defined contribution plans 145.81Establishment and administration of defined contribution plan 145.811Qualification of plan as governmental plan for federal tax purposes 145.812Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes 145.813Maintaining individual account for each participant 145.814Electing to participate in different plan 145.82Application of chapter to defined contribution plan 145.83Accumulating contributions to pay medical and insurance expenses 145.85Contributions of members 145.86Contributions of employers 145.87Transferring portion of employer contribution to employers' accumulation fund 145.88Withholding 145.91Member rights governed by plan selected 145.92Spousal consent or waiver 145.95Right to payment or benefit vested 145.97Deposits of members 145.98Ceasing contributions 145.99Penalty