Chapter 145: PUBLIC EMPLOYEES RETIREMENT SYSTEM
- 145.01 Public employees retirement system definitions.
- 145.011 Certain university and college employees included.
- 145.012 Public employee defined.
- 145.013 Fireman electing to remain in system.
- 145.014 Regional council of governments employees.
- 145.015 County historical society employee electing to remain in system.
- 145.02 Persons formerly excluded from membership.
- 145.03 Public employees retirement system - exemption from compulsory membership.
- 145.031 Exemption requests by Hamilton county municipal court employees.
- 145.032 Exemption requests by Hamilton county air pollution control employees.
- 145.033 Exemption requests by Cincinnati correctional institute employees.
- 145.034 Exemption requests by members becoming subject to social security tax.
- 145.035 Exemption requests by department of development employees located in foreign countries.
- 145.04 Public employees retirement board.
- 145.041 Orientation program required for new members - continuing education.
- 145.042 Members with excessive travel expenses ineligible for another term.
- 145.05 Term of office - election of employee members - eligibility - nomination by petition.
- 145.051 Special election where person elected unable to serve.
- 145.052 Board member election unnecessary if only one candidate nominated.
- 145.053 Candidate campaign finance statements - donor statement of independent expenditures.
- 145.054 Filing of statements - prohibited campaign activities.
- 145.055 Complaint alleging violation of RC 145.054 - procedure - fine.
- 145.057 Disqualification of convicted member - misconduct in office - removal procedure.
- 145.058 Adoption of election rules - certification of nominating petitions and election results.
- 145.06 Vacancies.
- 145.07 Oath of office - quorum - meetings.
- 145.08 Reimbursing expenses of board members - liability insurance.
- 145.09 Election of chairperson and appointment of executive director - powers and duties of board.
- 145.091 Administering defined benefit and defined contribution plans.
- 145.092 Travel expense policies - bonus policy - budget.
- 145.093 Ethics policy - commission approval - ethics training.
- 145.094 Chief investment officer - supervision duties - monitoring of securities transactions.
- 145.095 Selection of internal auditor.
- 145.10 Legal adviser.
- 145.11 Investment powers and fiduciary duties of board.
- 145.111 No board member or employee shall have an interest in board funds.
- 145.112 Prohibited business transactions.
- 145.113 Restrictions on fiduciaries.
- 145.114 Designation of Ohio-qualified agents - selection policy - utilization - annual report.
- 145.115 Annual disclosures to Ohio Ethics Commission.
- 145.116 Designation of Ohio-qualified investment managers - utilization - annual report.
- 145.12 Certifying rate necessary to pay employer contributions.
- 145.13 Denomination of bonds.
- 145.14 Percentage of funds available for annuities and other payments - deposit.
- 145.15 Employee information provided by each department.
- 145.16 Statement to be filed by employee member.
- 145.17 Department monthly statement.
- 145.171 Information to new employees.
- 145.18 Records kept by department heads.
- 145.19 Electing defined benefit or defined contribution plan.
- 145.191 Employee with less than 5 years of service electing to participate in defined contribution plan.
- 145.192 Effect of electing defined contribution plan.
- 145.193 Election after reemployment.
- 145.20 Elective officials may become members of system - credit for prior service.
- 145.201 Additional service credit purchased by elected or appointed officials.
- 145.202 [Repealed].
- 145.203 [Repealed].
- 145.21 Individual accounts for each member - mortality tables.
- 145.22 Actuarial valuation of pension assets, liabilities, and funding requirements.
- 145.221 Amortizing unfunded actuarial accrued pension liability.
- 145.23 Creation of funds.
- 145.24 Inequality of contributions by employer.
- 145.25 Each fund is separate legal entity.
- 145.26 Treasurer of state custodian of funds.
- 145.27 Annual statement of funds.
- 145.28 Purchase of service credit for period of self-exemption.
- 145.29 Credit for prior service - refund of contributions.
- 145.291 Purchasing service credit for time spent on pregnancy or adoption.
- 145.292 Credit for prior service - zoo employment.
- 145.293 Credit for prior service - comparable public position.
- 145.294 Payroll deduction plans.
- 145.295 Credit for service in uniform retirement system.
- 145.296 Contributions during disability leave.
- 145.297 Retirement incentive plan.
- 145.298 Retirement incentive plan - closing of or layoff at state institution.
- 145.299 Purchasing credit for service as school board member.
- 145.2910 Transferring service credit and contributions between PERS and Cincinnati retirement system.
- 145.2911 Eligibility for credit for service in Cincinnati retirement system.
- 145.2912 Transferring contributions to Cincinnati retirement system.
- 145.2913 Transferred service credit from uniform retirement system.
- 145.2914 Non-law enforcement service as law enforcement service.
- 145.30 Credit for military service.
- 145.301 Purchasing military service credit.
- 145.302 Purchasing uniformed services credit.
- 145.31 Restoring service credit.
- 145.311 Payroll deduction plans - restoring SERS or STERS credit.
- 145.312 Proceedings on request for restoration of service credit.
- 145.32 Age and service retirement.
- 145.321 Supplementing allowance.
- 145.322 Additional allowance on or after 07-01-68.
- 145.323 Cost of living increase.
- 145.324 Annual single lifetime benefit.
- 145.325 Benefits equivalent to medicare.
- 145.326 Additional monthly payment as of 12-31-71.
- 145.327 Additional monthly payment where member died prior to 07-01-68.
- 145.328 Additional monthly payment as of 12-19-73.
- 145.329 Recalculating benefits.
- 145.3210 Increase in monthly allowance, pension or benefit effective 07-01-81.
- 145.3211 Increasing benefit where award made prior to 01-01-89.
- 145.3212 Increasing benefit where benefit became effective in 1977 or earlier.
- 145.3213 Increasing benefit where benefit effective prior to 01-01-80.
- 145.33 Allowance upon age and service retirement.
- 145.331 Disability allowance recipient applying for service retirement.
- 145.332 Recalculating benefit effective prior to 09-21-00.
- 145.34 Commuted age and service allowance - minimum allowance.
- 145.35 Providing disability coverage for on-duty illness or injury.
- 145.351 Annual report disability retirement experience of each employer.
- 145.36 Benefits upon disability retirement.
- 145.361 Annual amount of disability allowance.
- 145.362 Disability benefit recipient to retain membership status.
- 145.37 Coordinating and integrating membership in state retirement systems.
- 145.38 Employment of retirant.
- 145.381 Re-employing retirant.
- 145.382 Employment of certain retirants notwithstanding restrictions.
- 145.383 Continuing contributions to state system after retirement.
- 145.384 Retirant may apply for monthly annuity or lump sum payment.
- 145.385 Reemployed retirant electing to resume retirement allowance.
- 145.39 Increasing pension, benefit, or allowance when limits of 26 USC 415 are raised.
- 145.391 Establishing and maintaining qualified governmental excess benefit arrangement.
- 145.40 Payment to member who ceases to be a public employee.
- 145.401 Making additional payment upon death of member or withdrawal of contributions.
- 145.402 Withdrawing contributions by member who is member of another state retirement system.
- 145.41 Termination of membership - leave of absence.
- 145.42 Members of system on leave of absence may be reinstated.
- 145.43 Designation or qualification of beneficiaries.
- 145.44 Retroactive membership.
- 145.45 Beneficiary may substitute other benefits.
- 145.451 Payment of death benefit.
- 145.452 Service credit purchased upon death of member.
- 145.453 [Repealed].
- 145.46 Electing a plan of payment.
- 145.461 Increase in annual amount of benefit effective 07-01-81.
- 145.462 Increase in benefits payable prior to 02-01-84.
- 145.47 Per cent of compensation required as contribution - deductions.
- 145.471 Crediting of interest to individual accounts of contributors.
- 145.472 Crediting of interest on account balances of contributors as of 12-31-98.
- 145.473 Interest rates.
- 145.48 Rate of employer contribution.
- 145.481, 145.482 [Repealed].
- 145.483 Statement of delinquent contributions.
- 145.49 Calculations of employee and employer contribution rates separately.
- 145.491 Amended and Renumbered RC 145.49.
- 145.50 [Repealed].
- 145.51 Payments into employer's accumulation fund.
- 145.52 Transitional liability - installment payments.
- 145.53 Amounts credited to employer transitional liability.
- 145.531 [Repealed].
- 145.54 Annual estimate of amount necessary to defray expenses - apportionment.
- 145.55 Members deemed to consent to deductions.
- 145.56 Tax exemptions.
- 145.561 Acquiring vested right in pension when granted.
- 145.562 Waiver of rights.
- 145.563 Recovering erroneous payments.
- 145.564 Payroll deduction of membership dues and fees of retiree organizations.
- 145.57 Restitution order based on theft in office or certain sex offenses.
- 145.571 Order for division of marital property.
- 145.572 Forfeiture of retirement benefits under RC 2929.192.
- 145.58 Group health insurance coverage for retired persons and survivors.
- 145.581 Establishing programs for long term health care insurance.
- 145.582 Providing health care coverage for elected officials given erroneous information.
- 145.583 Deposits to fund payments under plan.
- 145.59 Renumbered RC 145.70.
- 145.62 Additional deposits in employee savings fund.
- 145.63 Refund of additional deposits.
- 145.64 Application for benefit where refund not received.
- 145.65 Payment of deposits made by deceased contributor.
- 145.69 Budgeting amount necessary to pay the state's obligation as employer.
- 145.70 Payment of amounts due retirement system from treasury.
- 145.71 Amended and Renumbered RC 148.01.
- 145.72 Amended and Renumbered RC 148.02.
- 145.73 Amended and Renumbered RC 148.04.
- 145.74 Amended and Renumbered RC 148.06.
- 145.75 Amended and Renumbered RC 148.09.
- 145.76 Amended and Renumbered RC 148.10.
- 145.80 Rules for defined contribution plans.
- 145.81 Establishment and administration of defined contribution plan.
- 145.811 Qualification of plan as governmental plan for federal tax purposes.
- 145.812 Qualification of plan as retirement system maintained by a state or local government entity for federal tax purposes.
- 145.813 Maintaining individual account for each participant.
- 145.814 Electing to participate in different plan.
- 145.82 Application of chapter to defined contribution plan.
- 145.83 Accumulating contributions to pay medical and insurance expenses.
- 145.85 Contributions of members.
- 145.86 Contributions of employers.
- 145.87 Transferring portion of employer contribution to employers' accumulation fund.
- 145.88 Withholding.
- 145.91 Member rights governed by plan selected.
- 145.92 Spousal consent or waiver.
- 145.95 Right to payment or benefit vested.
- 145.97 Deposits of members.
- 145.98 Ceasing contributions.
- 145.99 Penalty.