Effective: January 7, 2013
Latest Legislation: Senate Bill 343 - 129th General Assembly
Each PERS defined contribution plan shall permit a member participating in the plan to do both of the following:
(A) If the member has withdrawn the amounts that have accumulated on behalf of the member under the plan, returns to employment covered under this chapter, and is participating in a plan that includes definitely determinable benefits, pay to the system the amounts withdrawn in accordance with rules adopted under section 145.80 of the Revised Code;
(B) Make additional deposits as permitted by the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.
Structure Ohio Revised Code
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 145.018 | Conditions for Full Year of Credit.
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 145.036 | 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 145.051 | Special Election Where Person Elected Unable to Serve.
Section 145.052 | Board Member Election Unnecessary if Only One Candidate Nominated.
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 145.07 | Oath of Office - Quorum - Meetings.
Section 145.08 | Reimbursing Expenses of Board Members - Liability Insurance.
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 145.095 | 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 145.115 | 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 145.192 | Effect of Electing Defined Contribution Plan.
Section 145.193 | Election After Reemployment.
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 145.21 | 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 | Procedure for Purchasing Credit.
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 145.2911 | 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 145.323 | Cost of Living Increase.
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 145.334 | Election as Pers Law Enforcement Officer or Public Safety Officer.
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 145.43 | Designation or Qualification of Beneficiaries.
Section 145.431 | Designation of Beneficiary.
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 145.46 | Electing a Plan of Payment.
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 145.483 | Statement of Delinquent Contributions.
Section 145.49 | Calculations of Employee and Employer Contribution Rates Separately.
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 145.54 | 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 145.58 | 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 145.62 | 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 145.80 | 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 145.813 | 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 145.91 | 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.