Effective: January 7, 2013
Latest Legislation: Senate Bill 342 - 129th General Assembly
(A) As used in this section:
(1) "Service in the uniformed services" means the performance of duty on a voluntary or involuntary basis in a uniformed service under competent authority and includes active duty, active duty for training, initial active duty for training, inactive duty training, full-time national guard duty, and a period for which a person is absent from a position of employment for the purpose of an examination to determine the fitness of the person to perform any such duty.
(2) "Uniformed services" means the army, navy, air force, marine corps, coast guard, or any reserve components of such services; national guard; the commissioned corps of the United States public health service; service as a red cross nurse with the army, navy, air force, or hospital service of the United States, army nurse corps, navy nurse corps, or serving full-time with the American red cross in a combat zone; and any other category of persons designated by the president in time of war or emergency.
(B) On the re-employment of a member participating in the STRS defined benefit plan as a teacher by the same public employer that employed the member prior to the member's service in the uniformed services, the member may apply to the state teachers retirement system on a form provided by the system to purchase service credit for service in the uniformed services that shall be considered the equivalent of Ohio service credit. On receipt of the application, the system shall request from the employer that employed the member as a teacher prior to the military service a certification that the member was employed by the employer prior to, and returned to employment with the employer within three months of honorable discharge or release from, service in the uniformed services. If the employer can so certify, it shall do so and shall pay to the system the employer's contribution required by this section. The service credit shall be granted the member if all of the following requirements are met:
(1) The member was a member of and maintained membership in the state teachers retirement system throughout service in the uniformed services;
(2) The member was out of active service as a teacher by reason of service in the uniformed services;
(3) The member was honorably discharged or released from service in the uniformed services;
(4) The member pays contributions to the system in accordance with this section.
(C) Credit may be purchased pursuant to this section at any time prior to receipt of a benefit. The member may choose to purchase only part of the credit in any one payment, subject to board rules. The system shall grant service credit under this section, not to exceed five years, for service in the uniformed services for which contributions have been received.
(D) For service purchased under this section, the member and the member's employer, subject to board rules, shall pay to the system for credit to the member's accumulated account an amount equal to the contributions that would have been paid pursuant to sections 3307.26 and 3307.28 of the Revised Code if the member had not been out of active service as a teacher by reason of service in the uniformed services.
If a member pays all or any portion of the contributions required by section 3307.26 of the Revised Code later than the lesser of five years or a period that is three times the member's period of service in the uniformed services beginning from the later of the member's date of re-employment as a teacher or October 29, 1996, an amount equal to compound interest at a rate established by the board from the later of the member's date of re-employment as a teacher or October 29, 1996, to the date of payment shall be added to the remaining amount to be paid by the member to purchase service credit under this section.
(E) This section does not cancel any military service credit or service in the uniformed services earned or granted under this chapter prior to October 29, 1996.
(F) If a member purchased service credit under section 3307.751 of the Revised Code prior to October 29, 1996, is not receiving a benefit, and would have been eligible to obtain service credit pursuant to this section had it been in effect at the time of purchase, the system shall refund the amounts paid by the member for the purchase if both of the following requirements are met:
(1) The member makes a written request for a refund on a form provided by the system;
(2) The member pays to the system the contributions required by this section.
(G) If the member meets the requirements of division (F) of this section, the employer shall pay to the system the employer's contributions required by this section.
Structure Ohio Revised Code
Title 33 | Education-Libraries
Chapter 3307 | State Teachers Retirement System
Section 3307.01 | State Teachers Retirement System - Definitions.
Section 3307.03 | State Teachers Retirement System - Board.
Section 3307.031 | Composition of State Teachers Retirement System.
Section 3307.04 | General Administration and Management Vested in Board.
Section 3307.041 | Travel Expense Policies - Bonus Policy - Budget.
Section 3307.042 | Ethics Policy - Commission Approval - Ethics Training.
Section 3307.044 | Selection of Internal Auditor.
Section 3307.05 | Board Membership.
Section 3307.051 | Orientation Program Required for New Members - Continuing Education.
Section 3307.052 | Members With Excessive Travel Expenses Ineligible for Another Term.
Section 3307.06 | Board Elections.
Section 3307.061 | Disqualification of Convicted Member - Misconduct in Office - Removal Procedure.
Section 3307.07 | Procedure for Electing Board Members.
Section 3307.071 | No Election if Only One Candidate Nominated.
Section 3307.073 | Filing of Statements - Prohibited Campaign Activities.
Section 3307.074 | Complaint Alleging Violation of Rc 3307.073 - Procedure - Fine.
Section 3307.08 | Oath of Office.
Section 3307.091 | Digital Board Meeting Attendance.
Section 3307.10 | Expenses - Liability Insurance.
Section 3307.11 | Officers - Executive Director.
Section 3307.12 | Treasurer of State Is Custodian of Funds.
Section 3307.121 | Annual Statement of Amount of Funds Furnished by Treasurer.
Section 3307.13 | Legal Adviser.
Section 3307.131 | Actions; Venue.
Section 3307.14 | Creation of Funds - Trustees.
Section 3307.141 | Each Fund Is Separate Legal Entity.
Section 3307.142 | Interest Compounded Annually Credited to Accounts of Members and Funds.
Section 3307.143 | Discontinuation of Health Care Coverage; Transfer of Surplus.
Section 3307.15 | Investment and Fiduciary Duties of Board.
Section 3307.151 | Prohibited Business Transactions.
Section 3307.153 | Annual Disclosures to Ohio Ethics Commission.
Section 3307.154 | Designation of Ohio-Qualified Investment Managers - Utilization - Annual Report.
Section 3307.18 | Trustee or Employee of Board Shall Have No Interest in Profits nor Borrow Funds.
Section 3307.181 | Restrictions on Fiduciaries.
Section 3307.19 | Maintenance of Individual Account.
Section 3307.20 | Disclosure of Records.
Section 3307.21 | Notifying Teacher of Duties and Obligations Under Chapter.
Section 3307.211 | Certifying Names of Covered Employees.
Section 3307.212 | Notifying Board of Personnel Changes.
Section 3307.213 | Maintaining Records and Furnishing Assistance.
Section 3307.214 | Information to New Employees.
Section 3307.231 | Verifying Termination of Active Service.
Section 3307.24 | Denying Membership to Certain Classes of Teachers.
Section 3307.252 | Effect of Electing Strs Defined Contribution Plan.
Section 3307.26 | Contributions.
Section 3307.261 | Contributions During Disability Leave.
Section 3307.27 | Employer Pick Up of Teacher Contributions.
Section 3307.28 | Employer Contribution.
Section 3307.29 | Deductions Certified.
Section 3307.291 | Transmitting Payments Monthly.
Section 3307.292 | Failure of Employer to Transmit Amounts Due.
Section 3307.30 | Levying Additional Taxes.
Section 3307.31 | Deducting Employer Contributions From State Aid Moneys.
Section 3307.32 | Payment of Amounts Due Retirement System From Treasury.
Section 3307.33 | Termination of Membership.
Section 3307.35 | Employment of Retirant.
Section 3307.351 | Continuing Contributions to State System After Retirement.
Section 3307.352 | Retirant May Apply for Monthly Annuity or Lump Sum Payment.
Section 3307.354 | Superannuates or Other System Retirants.
Section 3307.37 | Restitution Order Based on Theft in Office or Certain Sex Offenses.
Section 3307.371 | Order for Division of Marital Property.
Section 3307.372 | Forfeiture of Retirement Benefits Under Rc 2929.192.
Section 3307.373 | Benefits Subject to Termination.
Section 3307.39 | Group Health Insurance Coverage for Retired Persons and Survivors.
Section 3307.391 | Establishing Programs for Long Term Health Care Insurance.
Section 3307.392 | Lump Sum Payment for Death Benefit.
Section 3307.393 | Additional Deposits to Fund Medical Expenses.
Section 3307.41 | Tax Exemptions.
Section 3307.42 | Acquiring Vested Right in Pension When Granted; Suspension of Benefits.
Section 3307.44 | Waiver of Rights.
Section 3307.46 | Increasing Pension, Benefit, or Allowance When Limits of 26 Usc 415 Are Raised.
Section 3307.461 | Establishing and Maintaining Qualified Governmental Excess Benefit Arrangement.
Section 3307.47 | Recovering Erroneous Payments.
Section 3307.48 | Disability Benefit Recipients.
Section 3307.50 | Defined Benefit Plan Definitions.
Section 3307.501 | Final Average Salary.
Section 3307.51 | Actuarial Valuation of Pension Assets, Liabilities, and Funding Requirements.
Section 3307.511 | Data Required for Preparation of Mortality and Service Tables.
Section 3307.512 | Amortizing Unfunded Actuarial Accrued Pension Liability.
Section 3307.513 | Annual Report Disability Retirement Experience of Each Employer.
Section 3307.52 | Service Credited at Retirement.
Section 3307.53 | Computing Service Credit.
Section 3307.56 | Payment to Member Who Ceases to Be a Teacher.
Section 3307.561 | Payments to Members Who Are Members of Another State Retirement System.
Section 3307.562 | Designation or Qualification of Beneficiaries.
Section 3307.563 | Interest Added to Withdrawn Contributions.
Section 3307.57 | Coordinating and Integrating Membership in State Retirement Systems.
Section 3307.58 | Eligibility for Service Retirement.
Section 3307.59 | Disability Allowance Recipient Applying for Service Retirement.
Section 3307.60 | Retirant May Elect Plan of Payment.
Section 3307.62 | Eligibility for Disability Benefits.
Section 3307.63 | Benefits Upon Disability Retirement.
Section 3307.631 | Annual Amount of Disability Allowance.
Section 3307.66 | Beneficiary May Substitute Other Benefits.
Section 3307.661 | Payment of Death Benefit.
Section 3307.67 | Cost of Living Increase.
Section 3307.671 | Establishing Temporary Supplemental Benefit Fund.
Section 3307.69 | Recalculating Benefits.
Section 3307.691 | Annual Lifetime Benefit.
Section 3307.692 | Annual Single Lifetime Benefit Based on 30 or More Years Service.
Section 3307.693 | Supplementing Allowance.
Section 3307.694 | Additional Allowance on or After 7-1-68.
Section 3307.695 | Additional Monthly Payment as of 12-31-71.
Section 3307.696 | Additional Monthly Payment Where Member Died Prior to 7-1-68.
Section 3307.697 | Additional Monthly Payment as of 12-19-73.
Section 3307.698 | Increase in Monthly Allowance, Pension or Benefit Effective 7-1-81.
Section 3307.699 | Increase in Benefits Established Prior to 2-1-83.
Section 3307.6910 | Increase in Benefits for Awards Prior to 7-1-79.
Section 3307.6911 | Recalculating Benefits to Counter Effect of Inflation.
Section 3307.6912 | Recalculating Retirement Allowances for Retirants Prior to 1945 and 1947.
Section 3307.6913 | Recalculating Annual Single Lifetime Benefit.
Section 3307.6914 | Recalculating Benefits Based on Cumulative Percentage Change in Cpi.
Section 3307.70 | Purchasing Service Credits.
Section 3307.701 | Payroll Deduction Plans.
Section 3307.71 | Restoring Service Credit.
Section 3307.711 | Payroll Deduction Plans - Restoring Pers or Sers Credit.
Section 3307.712 | Proceedings on Request for Restoration of Service Credit.
Section 3307.72 | Credit for Years of Service Where Employer Failed to Make Contributions.
Section 3307.73 | Purchase of Service Credit for Period of Self-Exemption.
Section 3307.74 | Credit for Prior Service - Comparable Public Position.
Section 3307.75 | Credit for Military Service.
Section 3307.751 | Purchasing Military Service Credit.
Section 3307.752 | Purchasing Uniformed Services Credit.
Section 3307.76 | Credit for Time Served in Other State Retirement Systems.
Section 3307.761 | Credit for Service in Uniform Retirement System.
Section 3307.763 | Eligibility for Credit for Service in Cincinnati Retirement System.
Section 3307.764 | Transferring Contributions to Cincinnati Retirement System.
Section 3307.765 | Transferred Service Credit From Uniform Retirement System.
Section 3307.77 | Purchasing Service Credit for Period of Approved Absence or Leave.
Section 3307.771 | Purchasing Service Credit for Time Spent on Pregnancy or Adoption.
Section 3307.78 | Purchasing Credit for Service as School Board Member.
Section 3307.80 | Rules for Defined Contribution Plans.
Section 3307.81 | Establishment and Administration of Defined Contribution Plan.
Section 3307.811 | Qualification of Plan for Federal Tax Purposes.
Section 3307.812 | Tax Exemptions and Deferrals.
Section 3307.83 | Member Rights Governed by Plan Selected.
Section 3307.86 | Furnishing Contributions and Information at More Frequent Intervals.