Bill Text: OH HB285 | 2013-2014 | 130th General Assembly | Introduced

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Bill Title: To provide that an individual retiring on or after the effective date of this act from one of the state's public retirement systems who is re-employed as a public employee will not receive the pension portion of the retirement allowance for the period of employment.

Sponsorship: Moderate Partisan Bill (Republican 5-1)

Status: (Introduced - Dead) 2013-10-02 - To Health and Aging [HB285 Detail]

Download: Ohio-2013-HB285-Introduced.html

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As Introduced

130th General Assembly Regular Session 2013-2014

H. B. No. 285

Representatives Becker, Lynch 

Cosponsors: Representatives Damschroder, Thompson, Milkovich, Hood 

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A BILL

To amend sections 145.01, 145.191, 145.38, 145.384,

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145.471, 145.472, 145.58, 742.26, 3307.01,

2

3307.35, 3307.352, 3309.341, 3309.344, and 3501.13

3

and to repeal sections 145.381, 145.382, 3307.353,

4

and 3309.345 of the Revised Code to provide that

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an individual retiring on or after the effective

6

date of this act from one of the state's public

7

retirement systems who is re-employed as a public

8

employee will not receive the pension portion of

9

the retirement allowance for the period of

10

employment.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 145.01, 145.191, 145.38, 145.384,	12
145.471, 145.472, 145.58, 742.26, 3307.01, 3307.35, 3307.352,	13
3309.341, 3309.344, and 3501.13 of the Revised Code be amended to	14
read as follows:	15

Sec. 145.01.  As used in this chapter:

16

(A) "Public employee" means:

17

(1) Any person holding an office, not elective, under the	18
state or any county, township, municipal corporation, park	19
district, conservancy district, sanitary district, health	20
district, metropolitan housing authority, state retirement board,	21
Ohio historical society, public library, county law library, union	22
cemetery, joint hospital, institutional commissary, state	23
university, or board, bureau, commission, council, committee,	24
authority, or administrative body as the same are, or have been,	25
created by action of the general assembly or by the legislative	26
authority of any of the units of local government named in	27
division (A)(1) of this section, or employed and paid in whole or	28
in part by the state or any of the authorities named in division	29
(A)(1) of this section in any capacity not covered by section	30
742.01, 3307.01, 3309.01, or 5505.01 of the Revised Code.	31

(2) A person who is a member of the public employees	32
retirement system and who continues to perform the same or similar	33
duties under the direction of a contractor who has contracted to	34
take over what before the date of the contract was a publicly	35
operated function. The governmental unit with which the contract	36
has been made shall be deemed the employer for the purposes of	37
administering this chapter.	38

(3) Any person who is an employee of a public employer,	39
notwithstanding that the person's compensation for that employment	40
is derived from funds of a person or entity other than the	41
employer. Credit for such service shall be included as total	42
service credit, provided that the employee makes the payments	43
required by this chapter, and the employer makes the payments	44
required by sections 145.48 and 145.51 of the Revised Code.	45

(4) A person who elects in accordance with section 145.015 of	46
the Revised Code to remain a contributing member of the public	47
employees retirement system.	48

(5) A person who is an employee of the legal rights service	49
on September 30, 2012, and continues to be employed by the	50
nonprofit entity established under Section 319.20 of Am. Sub. H.B.	51
153 of the 129th general assembly. The nonprofit entity is the	52
employer for the purpose of this chapter.	53

In all cases of doubt, the public employees retirement board	54
shall determine under section 145.036, 145.037, or 145.038 of the	55
Revised Code whether any person is a public employee, and its	56
decision is final.	57

(B) "Member" means any public employee, other than a public	58
employee excluded or exempted from membership in the retirement	59
system by section 145.03, 145.031, 145.032, 145.033, 145.034,	60
145.035, or 145.38 of the Revised Code. "Member" includes a PERS	61
retirant who becomes a member under division (C) of section 145.38	62
of the Revised Code. "Member" also includes a disability benefit	63
recipient.	64

(C) "Head of the department" means the elective or appointive	65
head of the several executive, judicial, and administrative	66
departments, institutions, boards, and commissions of the state	67
and local government as the same are created and defined by the	68
laws of this state or, in case of a charter government, by that	69
charter.	70

(D) "Employer" or "public employer" means the state or any	71
county, township, municipal corporation, park district,	72
conservancy district, sanitary district, health district,	73
metropolitan housing authority, state retirement board, Ohio	74
historical society, public library, county law library, union	75
cemetery, joint hospital, institutional commissary, state medical	76
university, state university, or board, bureau, commission,	77
council, committee, authority, or administrative body as the same	78
are, or have been, created by action of the general assembly or by	79
the legislative authority of any of the units of local government	80
named in this division not covered by section 742.01, 3307.01,	81
3309.01, or 5505.01 of the Revised Code. In addition, "employer"	82
means the employer of any public employee.	83

(E) "Prior military service" also means all service credited	84
for active duty with the armed forces of the United States as	85
provided in section 145.30 of the Revised Code.	86

(F) "Contributor" means any person who has an account in the	87
employees' savings fund created by section 145.23 of the Revised	88
Code. When used in the sections listed in division (B) of section	89
145.82 of the Revised Code, "contributor" includes any person	90
participating in a PERS defined contribution plan.	91

(G) "Beneficiary" or "beneficiaries" means the estate or a	92
person or persons who, as the result of the death of a member,	93
contributor, or retirant, qualify for or are receiving some right	94
or benefit under this chapter.	95

(H)(1) "Total service credit," except as provided in section	96
145.37 of the Revised Code, means all service credited to a member	97
of the retirement system since last becoming a member, including	98
restored service credit as provided by section 145.31 of the	99
Revised Code; credit purchased under sections 145.293 and 145.299	100
of the Revised Code; all the member's military service credit	101
computed as provided in this chapter; all service credit	102
established pursuant to section 145.297 of the Revised Code; and	103
any other service credited under this chapter. For the exclusive	104
purpose of satisfying the service credit requirement and of	105
determining eligibility for benefits under sections 145.32,	106
145.33, 145.331, 145.332, 145.35, 145.36, and 145.361 of the	107
Revised Code, "five or more years of total service credit" means	108
sixty or more calendar months of contributing service in this	109
system.	110

(2) "One and one-half years of contributing service credit,"	111
as used in division (B) of section 145.45 of the Revised Code,	112
also means eighteen or more calendar months of employment by a	113
municipal corporation that formerly operated its own retirement	114
plan for its employees or a part of its employees, provided that	115
all employees of that municipal retirement plan who have eighteen	116
or more months of such employment, upon establishing membership in	117
the public employees retirement system, shall make a payment of	118
the contributions they would have paid had they been members of	119
this system for the eighteen months of employment preceding the	120
date membership was established. When that payment has been made	121
by all such employee members, a corresponding payment shall be	122
paid into the employers' accumulation fund by that municipal	123
corporation as the employer of the employees.	124

(3) Where a member also is a member of the state teachers	125
retirement system or the school employees retirement system, or	126
both, except in cases of retirement on a combined basis pursuant	127
to section 145.37 of the Revised Code or as provided in section	128
145.383 of the Revised Code, service credit for any period shall	129
be credited on the basis of the ratio that contributions to the	130
public employees retirement system bear to total contributions in	131
all state retirement systems.	132

(4) Not more than one year of credit may be given for any	133
period of twelve months.	134

(5) "Ohio service credit" means credit for service that was	135
rendered to the state or any of its political subdivisions or any	136
employer.	137

(I) "Regular interest" means interest at any rates for the	138
respective funds and accounts as the public employees retirement	139
board may determine from time to time.	140

(J) "Accumulated contributions" means the sum of all amounts	141
credited to a contributor's individual account in the employees'	142
savings fund together with any interest credited to the	143
contributor's account under section 145.471 or 145.472 of the	144
Revised Code.	145

(K)(1) "Final average salary" means the greater of the	146
following:	147

(a) The sum of the member's earnable salaries for the	148
appropriate number of calendar years of contributing service,	149
determined under section 145.017 of the Revised Code, in which the	150
member's earnable salary was highest, divided by the same number	151
of calendar years or, if the member has fewer than the appropriate	152
number of calendar years of contributing service, the total of the	153
member's earnable salary for all years of contributing service	154
divided by the number of calendar years of the member's	155
contributing service;	156

(b) The sum of a member's earnable salaries for the	157
appropriate number of consecutive months, determined under section	158
145.017 of the Revised Code, that were the member's last months of	159
service, up to and including the last month, divided by the	160
appropriate number of years or, if the time between the first and	161
final months of service is less than the appropriate number of	162
consecutive months, the total of the member's earnable salary for	163
all months of contributing service divided by the number of years	164
between the first and final months of contributing service,	165
including any fraction of a year, except that the member's final	166
average salary shall not exceed the member's highest earnable	167
salary for any twelve consecutive months.	168

(2) If contributions were made in only one calendar year,	169
"final average salary" means the member's total earnable salary.	170

(L) "Annuity" means payments for life derived from	171
contributions made by a contributor and paid from the annuity and	172
pension reserve fund as provided in this chapter. All annuities	173
shall be paid in twelve equal monthly installments.	174

(M) "Annuity reserve" means the present value, computed upon	175
the basis of the mortality and other tables adopted by the board,	176
of all payments to be made on account of any annuity, or benefit	177
in lieu of any annuity, granted to a retirant as provided in this	178
chapter.	179

(N)(1) "Disability retirement" means retirement as provided	180
in section 145.36 of the Revised Code.	181

(2) "Disability allowance" means an allowance paid on account	182
of disability under section 145.361 of the Revised Code.	183

(3) "Disability benefit" means a benefit paid as disability	184
retirement under section 145.36 of the Revised Code, as a	185
disability allowance under section 145.361 of the Revised Code, or	186
as a disability benefit under section 145.37 of the Revised Code.	187

(4) "Disability benefit recipient" means a member who is	188
receiving a disability benefit.	189

(O) "Age and service retirement" means retirement as provided	190
in sections 145.32, 145.33, 145.331, 145.332, 145.37, and 145.46	191
and former section 145.34 of the Revised Code.	192

(P) "Pensions" means annual payments for life derived from	193
contributions made by the employer that at the time of retirement	194
are credited into the annuity and pension reserve fund from the	195
employers' accumulation fund and paid from the annuity and pension	196
reserve fund as provided in this chapter. All pensions shall be	197
paid in twelve equal monthly installments.	198

(Q) "Retirement allowance" means the pension plus that	199
portion of the benefit derived from contributions made by the	200
member.	201

(R)(1) Except as otherwise provided in division (R) of this	202
section, "earnable salary" means all salary, wages, and other	203
earnings paid to a contributor by reason of employment in a	204
position covered by the retirement system. The salary, wages, and	205
other earnings shall be determined prior to determination of the	206
amount required to be contributed to the employees' savings fund	207
under section 145.47 of the Revised Code and without regard to	208
whether any of the salary, wages, or other earnings are treated as	209
deferred income for federal income tax purposes. "Earnable salary"	210
includes the following:	211

(a) Payments made by the employer in lieu of salary, wages,	212
or other earnings for sick leave, personal leave, or vacation used	213
by the contributor;	214

(b) Payments made by the employer for the conversion of sick	215
leave, personal leave, and vacation leave accrued, but not used if	216
the payment is made during the year in which the leave is accrued,	217
except that payments made pursuant to section 124.383 or 124.386	218
of the Revised Code are not earnable salary;	219

(c) Allowances paid by the employer for maintenance,	220
consisting of housing, laundry, and meals, as certified to the	221
retirement board by the employer or the head of the department	222
that employs the contributor;	223

(d) Fees and commissions paid under section 507.09 of the	224
Revised Code;	225

(e) Payments that are made under a disability leave program	226
sponsored by the employer and for which the employer is required	227
by section 145.296 of the Revised Code to make periodic employer	228
and employee contributions;	229

(f) Amounts included pursuant to former division (K)(3) and	230
former division (Y) of this section and section 145.2916 of the	231
Revised Code.	232

(2) "Earnable salary" does not include any of the following:

233

(a) Fees and commissions, other than those paid under section	234
507.09 of the Revised Code, paid as sole compensation for personal	235
services and fees and commissions for special services over and	236
above services for which the contributor receives a salary;	237

(b) Amounts paid by the employer to provide life insurance,	238
sickness, accident, endowment, health, medical, hospital, dental,	239
or surgical coverage, or other insurance for the contributor or	240
the contributor's family, or amounts paid by the employer to the	241
contributor in lieu of providing the insurance;	242

(c) Incidental benefits, including lodging, food, laundry,	243
parking, or services furnished by the employer, or use of the	244
employer's property or equipment, or amounts paid by the employer	245
to the contributor in lieu of providing the incidental benefits;	246

(d) Reimbursement for job-related expenses authorized by the	247
employer, including moving and travel expenses and expenses	248
related to professional development;	249

(e) Payments for accrued but unused sick leave, personal	250
leave, or vacation that are made at any time other than in the	251
year in which the sick leave, personal leave, or vacation was	252
accrued;	253

(f) Payments made to or on behalf of a contributor that are	254
in excess of the annual compensation that may be taken into	255
account by the retirement system under division (a)(17) of section	256
401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26	257
U.S.C.A. 401(a)(17), as amended;	258

(g) Payments made under division (B), (C), or (E) of section	259
5923.05 of the Revised Code, Section 4 of Substitute Senate Bill	260
No. 3 of the 119th general assembly, Section 3 of Amended	261
Substitute Senate Bill No. 164 of the 124th general assembly, or	262
Amended Substitute House Bill No. 405 of the 124th general	263
assembly;	264

(h) Anything of value received by the contributor that is	265
based on or attributable to retirement or an agreement to retire,	266
except that payments made on or before January 1, 1989, that are	267
based on or attributable to an agreement to retire shall be	268
included in earnable salary if both of the following apply:	269

(i) The payments are made in accordance with contract	270
provisions that were in effect prior to January 1, 1986;	271

(ii) The employer pays the retirement system an amount	272
specified by the retirement board equal to the additional	273
liability resulting from the payments.	274

(i) The portion of any amount included in section 145.2916 of	275
the Revised Code that represents employer contributions.	276

(3) The retirement board shall determine by rule whether any	277
compensation not enumerated in division (R) of this section is	278
earnable salary, and its decision shall be final.	279

(S) "Pension reserve" means the present value, computed upon	280
the basis of the mortality and other tables adopted by the board,	281
of all payments to be made on account of any retirement allowance	282
or benefit in lieu of any retirement allowance, granted to a	283
member or beneficiary under this chapter.	284

(T) "Contributing service" means both of the following:

285

(1) All service credited to a member of the system since	286
January 1, 1935, for which contributions are made as required by	287
sections 145.47, 145.48, and 145.483 of the Revised Code. In any	288
year subsequent to 1934, credit for any service shall be allowed	289
in accordance with section 145.016 of the Revised Code.	290

(2) Service credit received by election of the member under	291
section 145.814 of the Revised Code.	292

(U) "State retirement board" means the public employees	293
retirement board, the school employees retirement board, or the	294
state teachers retirement board.	295

(V) "Retirant" means any former member who retires and is	296
receiving a monthly allowance as provided in sections 145.32,	297
145.33, 145.331, 145.332, and 145.46 and former section 145.34 of	298
the Revised Code.	299

(W) "Employer contribution" means the amount paid by an	300
employer as determined under section 145.48 of the Revised Code.	301

(X) "Public service terminates" means the last day for which	302
a public employee is compensated for services performed for an	303
employer or the date of the employee's death, whichever occurs	304
first.	305

(Y) "Five years of service credit," for the exclusive purpose	306
of satisfying the service credit requirements and of determining	307
eligibility under section 145.33 or 145.332 of the Revised Code,	308
means employment covered under this chapter or under a former	309
retirement plan operated, recognized, or endorsed by the employer	310
prior to coverage under this chapter or under a combination of the	311
coverage.	312

(Z) "Deputy sheriff" means any person who is commissioned and	313
employed as a full-time peace officer by the sheriff of any	314
county, and has been so employed since on or before December 31,	315
1965; any person who is or has been commissioned and employed as a	316
peace officer by the sheriff of any county since January 1, 1966,	317
and who has received a certificate attesting to the person's	318
satisfactory completion of the peace officer training school as	319
required by section 109.77 of the Revised Code; or any person	320
deputized by the sheriff of any county and employed pursuant to	321
section 2301.12 of the Revised Code as a criminal bailiff or court	322
constable who has received a certificate attesting to the person's	323
satisfactory completion of the peace officer training school as	324
required by section 109.77 of the Revised Code.	325

(AA) "Township constable or police officer in a township	326
police department or district" means any person who is	327
commissioned and employed as a full-time peace officer pursuant to	328
Chapter 505. or 509. of the Revised Code, who has received a	329
certificate attesting to the person's satisfactory completion of	330
the peace officer training school as required by section 109.77 of	331
the Revised Code.	332

(BB) "Drug agent" means any person who is either of the	333
following:	334

(1) Employed full time as a narcotics agent by a county	335
narcotics agency created pursuant to section 307.15 of the Revised	336
Code and has received a certificate attesting to the satisfactory	337
completion of the peace officer training school as required by	338
section 109.77 of the Revised Code;	339

(2) Employed full time as an undercover drug agent as defined	340
in section 109.79 of the Revised Code and is in compliance with	341
section 109.77 of the Revised Code.	342

(CC) "Department of public safety enforcement agent" means a	343
full-time employee of the department of public safety who is	344
designated under section 5502.14 of the Revised Code as an	345
enforcement agent and who is in compliance with section 109.77 of	346
the Revised Code.	347

(DD) "Natural resources law enforcement staff officer" means	348
a full-time employee of the department of natural resources who is	349
designated a natural resources law enforcement staff officer under	350
section 1501.013 of the Revised Code and is in compliance with	351
section 109.77 of the Revised Code.	352

(EE) "Park officer" means a full-time employee of the	353
department of natural resources who is designated a park officer	354
under section 1541.10 of the Revised Code and is in compliance	355
with section 109.77 of the Revised Code.	356

(FF) "Forest officer" means a full-time employee of the	357
department of natural resources who is designated a forest officer	358
under section 1503.29 of the Revised Code and is in compliance	359
with section 109.77 of the Revised Code.	360

(GG) "Preserve officer" means a full-time employee of the	361
department of natural resources who is designated a preserve	362
officer under section 1517.10 of the Revised Code and is in	363
compliance with section 109.77 of the Revised Code.	364

(HH) "Wildlife officer" means a full-time employee of the	365
department of natural resources who is designated a wildlife	366
officer under section 1531.13 of the Revised Code and is in	367
compliance with section 109.77 of the Revised Code.	368

(II) "State watercraft officer" means a full-time employee of	369
the department of natural resources who is designated a state	370
watercraft officer under section 1547.521 of the Revised Code and	371
is in compliance with section 109.77 of the Revised Code.	372

(JJ) "Park district police officer" means a full-time	373
employee of a park district who is designated pursuant to section	374
511.232 or 1545.13 of the Revised Code and is in compliance with	375
section 109.77 of the Revised Code.	376

(KK) "Conservancy district officer" means a full-time	377
employee of a conservancy district who is designated pursuant to	378
section 6101.75 of the Revised Code and is in compliance with	379
section 109.77 of the Revised Code.	380

(LL) "Municipal police officer" means a member of the	381
organized police department of a municipal corporation who is	382
employed full time, is in compliance with section 109.77 of the	383
Revised Code, and is not a member of the Ohio police and fire	384
pension fund.	385

(MM) "Veterans' home police officer" means any person who is	386
employed at a veterans' home as a police officer pursuant to	387
section 5907.02 of the Revised Code and is in compliance with	388
section 109.77 of the Revised Code.	389

(NN) "Special police officer for a mental health institution"	390
means any person who is designated as such pursuant to section	391
5119.08 of the Revised Code and is in compliance with section	392
109.77 of the Revised Code.	393

(OO) "Special police officer for an institution for the	394
developmentally disabled" means any person who is designated as	395
such pursuant to section 5123.13 of the Revised Code and is in	396
compliance with section 109.77 of the Revised Code.	397

(PP) "State university law enforcement officer" means any	398
person who is employed full time as a state university law	399
enforcement officer pursuant to section 3345.04 of the Revised	400
Code and who is in compliance with section 109.77 of the Revised	401
Code.	402

(QQ) "House sergeant at arms" means any person appointed by	403
the speaker of the house of representatives under division (B)(1)	404
of section 101.311 of the Revised Code who has arrest authority	405
under division (E)(1) of that section.	406

(RR) "Assistant house sergeant at arms" means any person	407
appointed by the house sergeant at arms under division (C)(1) of	408
section 101.311 of the Revised Code.	409

(SS) "Regional transit authority police officer" means a	410
person who is employed full time as a regional transit authority	411
police officer under division (Y) of section 306.35 of the Revised	412
Code and is in compliance with section 109.77 of the Revised Code.	413

(TT) "State highway patrol police officer" means a special	414
police officer employed full time and designated by the	415
superintendent of the state highway patrol pursuant to section	416
5503.09 of the Revised Code or a person serving full time as a	417
special police officer pursuant to that section on a permanent	418
basis on October 21, 1997, who is in compliance with section	419
109.77 of the Revised Code.	420

(UU) "Municipal public safety director" means a person who	421
serves full time as the public safety director of a municipal	422
corporation with the duty of directing the activities of the	423
municipal corporation's police department and fire department.	424

(VV) Notwithstanding section 2901.01 of the Revised Code,	425
"PERS law enforcement officer" means a sheriff or any of the	426
following whose primary duties are to preserve the peace, protect	427
life and property, and enforce the laws of this state: a deputy	428
sheriff, township constable or police officer in a township police	429
department or district, drug agent, department of public safety	430
enforcement agent, natural resources law enforcement staff	431
officer, park officer, forest officer, preserve officer, wildlife	432
officer, state watercraft officer, park district police officer,	433
conservancy district officer, veterans' home police officer,	434
special police officer for a mental health institution, special	435
police officer for an institution for the developmentally	436
disabled, state university law enforcement officer, municipal	437
police officer, house sergeant at arms, assistant house sergeant	438
at arms, regional transit authority police officer, or state	439
highway patrol police officer. "PERS law enforcement officer" also	440
includes a person serving as a municipal public safety director at	441
any time during the period from September 29, 2005, to March 24,	442
2009, if the duties of that service were to preserve the peace,	443
protect life and property, and enforce the laws of this state.	444

(WW) "Hamilton county municipal court bailiff" means a person	445
appointed by the clerk of courts of the Hamilton county municipal	446
court under division (A)(3) of section 1901.32 of the Revised Code	447
who is employed full time as a bailiff or deputy bailiff, who has	448
received a certificate attesting to the person's satisfactory	449
completion of the peace officer basic training described in	450
division (D)(1) of section 109.77 of the Revised Code.	451

(XX) "PERS public safety officer" means a Hamilton county	452
municipal court bailiff, or any of the following whose primary	453
duties are other than to preserve the peace, protect life and	454
property, and enforce the laws of this state: a deputy sheriff,	455
township constable or police officer in a township police	456
department or district, drug agent, department of public safety	457
enforcement agent, natural resources law enforcement staff	458
officer, park officer, forest officer, preserve officer, wildlife	459
officer, state watercraft officer, park district police officer,	460
conservancy district officer, veterans' home police officer,	461
special police officer for a mental health institution, special	462
police officer for an institution for the developmentally	463
disabled, state university law enforcement officer, municipal	464
police officer, house sergeant at arms, assistant house sergeant	465
at arms, regional transit authority police officer, or state	466
highway patrol police officer. "PERS public safety officer" also	467
includes a person serving as a municipal public safety director at	468
any time during the period from September 29, 2005, to March 24,	469
2009, if the duties of that service were other than to preserve	470
the peace, protect life and property, and enforce the laws of this	471
state.	472

(YY) "Fiduciary" means a person who does any of the	473
following:	474

(1) Exercises any discretionary authority or control with	475
respect to the management of the system or with respect to the	476
management or disposition of its assets;	477

(2) Renders investment advice for a fee, direct or indirect,	478
with respect to money or property of the system;	479

(3) Has any discretionary authority or responsibility in the	480
administration of the system.	481

(ZZ) "Actuary" means an individual who satisfies all of the	482
following requirements:	483

(1) Is a member of the American academy of actuaries;

484

(2) Is an associate or fellow of the society of actuaries;

485

(3) Has a minimum of five years' experience in providing	486
actuarial services to public retirement plans.	487

(AAA) "PERS defined benefit plan" means the plan described in	488
sections 145.201 to 145.79 of the Revised Code.	489

(BBB) "PERS defined contribution plans" means the plan or	490
plans established under section 145.81 of the Revised Code.	491

Sec. 145.191.  (A) Except as provided in division (F) of this	492
section, a public employees retirement system member or	493
contributor who, as of December 31, 2002, has less than five years	494
of total service credit is eligible to make an election under this	495
section. A member or contributor who is employed in more than one	496
position subject to this chapter is eligible to make only one	497
election. The election applies to all positions subject to this	498
chapter.	499

Not later than June 30, 2003, an eligible member or	500
contributor may elect to participate in a PERS defined	501
contribution plan. Unless a form evidencing an election is	502
received by the system on or before that date, a member or	503
contributor to whom this section applies is deemed to have elected	504
to continue participating in the PERS defined benefit plan.	505

(B) An election under this section shall be made in writing	506
on a form provided by the system and filed with the system.	507

(C) On the request of a member or contributor who made an	508
election under this section, the system shall credit to the plan	509
elected the accumulated contributions standing to the credit of	510
the member or contributor in the employees' savings fund and	511
cancel all service credit and eligibility for any payment,	512
benefit, or right under the PERS defined benefit plan.	513

(D) For each member or contributor who elected under this	514
section to participate in a PERS defined contribution plan and	515
made a request under division (C) of this section, any additional	516
deposits that were made by the member or contributor prior to	517
April 6, 2007, under the version of division (C) of section 145.23	518
of the Revised Code as it existed immediately prior to that date	519
shall be credited to the defined contribution plan.	520

(E) An election under this section is effective as of January	521
1, 2003, and, except as provided in section 145.814 of the Revised	522
Code or rules governing the PERS defined benefit plan, is	523
irrevocable on receipt by the system.	524

(F) An election may not be made under this section by a	525
member or contributor who is either of the following:	526

(1) A PERS retirant who is a member under division (D) of	527
section 145.38 of the Revised Code;	528

(2) Aa PERS law enforcement officer or a PERS public safety	529
officer.	530

Sec. 145.38.  (A) As used in this section and sections	531
145.381 and 145.384 of the Revised Code:	532

(1) "PERS retirant" means a former member of the public	533
employees retirement system who is receiving one of the following:	534

(a) Age and service retirement benefits under section 145.32,	535
145.33, 145.331, 145.332, or 145.46 or former section 145.34 of	536
the Revised Code;	537

(b) Age and service retirement benefits paid by the public	538
employees retirement system under section 145.37 of the Revised	539
Code;	540

(c) Any benefit paid under a PERS defined contribution plan.

541

(2) "Other system retirant" means both of the following:

542

(a) A member or former member of the Ohio police and fire	543
pension fund, state teachers retirement system, school employees	544
retirement system, state highway patrol retirement system, or	545
Cincinnati retirement system who is receiving age and service or	546
commuted age and service retirement benefits or a disability	547
benefit from a system of which the person is a member or former	548
member;	549

(b) A member or former member of the public employees	550
retirement system who is receiving age and service retirement	551
benefits or a disability benefit under section 145.37 of the	552
Revised Code paid by the school employees retirement system or the	553
state teachers retirement system.	554

(3) "Employ" or "employment" includes providing personal	555
services pursuant to a contract or as a consultant, as well as	556
direct employment.	557

(B)(1) Subject to this section and section 145.381 of the	558
Revised Code, a PERS retirant or other system retirant may be	559
employed by a public employer. If so employedemployment commenced	560
prior to the effective date of this amendment, the PERS retirant	561
or other system retirant shall contribute to the public employees	562
retirement system in accordance with section 145.47 of the Revised	563
Code, and the employer shall make contributions in accordance with	564
section 145.48 of the Revised Code.	565

(2) A public employer that employs a PERS retirant or other	566
system retirant, or enters into a contract for services as an	567
independent contractor with a PERS retirant, shall notify the	568
retirement board of the employment or contract not later than the	569
end of the month in which the employment or contract commences.	570
Any overpayment of benefits to a PERS retirant by the retirement	571
system resulting from delay or failure of the employer to give the	572
notice shall be repaid to the retirement system by the employer.	573

(3) On receipt of notice from a public employer that a person	574
who is an other system retirant has been employed, the retirement	575
system shall notify the retirement system of which the other	576
system retirant was a member of such employment.	577

(4)(a) AAn individual who became a PERS retirant prior to	578
the effective date of this amendment who has received a retirement	579
allowance for less than two months when employment subject to this	580
sectiondivision commences shall forfeit the retirement allowance	581
for any month the PERS retirant is employed prior to the	582
expiration of the two-month period. Service and contributions for	583
that period shall not be included in calculation of any benefits	584
payable to the PERS retirant, and those contributions shall be	585
refunded on the retirant's death or termination of the employment.	586

(b) An individual who became an other system retirant prior	587
to the effective date of this amendment who has received a	588
retirement allowance or disability benefit for less than two	589
months when employment subject to this section commences shall	590
forfeit the retirement allowance or disability benefit for any	591
month the other system retirant is employed prior to the	592
expiration of the two-month period. Service and contributions for	593
that period shall not be included in the calculation of any	594
benefits payable to the other system retirant, and those	595
contributions shall be refunded on the retirant's death or	596
termination of the employment.	597

(c)(3) Contributions made on compensation earned after the	598
expiration of the two-month period described in division (B)(2) of	599
this section shall be used in the calculation of the benefit or	600
payment due under section 145.384 of the Revised Code.	601

(5) On receipt of notice from the Ohio police and fire	602
pension fund, school employees retirement system, or state	603
teachers retirement system of the re-employment of a PERS	604
retirant, the public employees retirement system shall not pay, or	605
if paid, shall recover, the amount to be forfeited by the PERS	606
retirant in accordance with section 742.26, 3307.35, or 3309.341	607
of the Revised Code.	608

(6)(C) A PERS retirant who enters, prior to the effective	609
date of this amendment, entered into a contract to provide	610
services as an independent contractor to the employer by which the	611
retirant was employed at the time of retirement or, less than two	612
months after the retirement allowance commences, begins commenced	613
began providing services as an independent contractor pursuant to	614
a contract with another public employer, shall forfeit the pension	615
portion of the retirement benefit for the period beginning the	616
first day of the month following the month in which the services	617
begin and ending on the first day of the month following the month	618
in which the services end. The annuity portion of the retirement	619
allowance shall be suspended on the day services under the	620
contract begin and shall accumulate to the credit of the retirant	621
to be paid in a single payment after services provided under the	622
contract terminate. A PERS retirant subject to this division	623
(B)(6) of this section shall not contribute to the retirement	624
system and shall not become a member of the system.	625

(7) As used in this division, "employment" includes service	626
for which a PERS retirant or other system retirant, the retirant's	627
employer, or both, have waived any earnable salary for the	628
service.	629

(C)(1) Except as provided in division (C)(3) of this section,	630
this division applies to both of the following:	631

(a) A PERS retirant who, prior to September 14, 2000, was	632
subject to division (C)(1)(b) of this section as that division	633
existed immediately prior to September 14, 2000, and has not	634
elected pursuant to Am. Sub. S.B. 144 of the 123rd general	635
assembly to cease to be subject to that division;	636

(b) A PERS retirant to whom both of the following apply:

637

(i) The retirant held elective office in this state, or in	638
any municipal corporation, county, or other political subdivision	639
of this state at the time of retirement under this chapter.	640

(ii) The retirant was elected or appointed to the same office	641
for the remainder of the term or the term immediately following	642
the term during which the retirement occurred.	643

(2) A PERS retirant who is subject to this division is a	644
member of the public employees retirement system with all the	645
rights, privileges, and obligations of membership, except that the	646
membership does not include survivor benefits provided pursuant to	647
section 145.45 of the Revised Code or, beginning on the ninetieth	648
day after September 14, 2000, any amount calculated under section	649
145.401 of the Revised Code. The pension portion of the PERS	650
retirant's retirement allowance shall be forfeited until the first	651
day of the first month following termination of the employment.	652
The annuity portion of the retirement allowance shall accumulate	653
to the credit of the PERS retirant to be paid in a single payment	654
after termination of the employment. The retirement allowance	655
shall resume on the first day of the first month following	656
termination of the employment. On termination of the employment,	657
the PERS retirant shall elect to receive either a refund of the	658
retirant's contributions to the retirement system during the	659
period of employment subject to this section or a supplemental	660
retirement allowance based on the retirant's contributions and	661
service credit for that period of employment.	662

(3) This division does not apply to any of the following:

663

(a) A PERS retirant elected to office who, at the time of the	664
election for the retirant's current term, was not retired but, not	665
less than ninety days prior to the primary election for the term	666
or the date on which a primary for the term would have been held,	667
filed a written declaration of intent to retire before the end of	668
the term with the director of the board of elections of the county	669
in which petitions for nomination or election to the office are	670
filed;	671

(b) A PERS retirant elected to office who, at the time of the	672
election for the retirant's current term, was a retirant and had	673
been retired for not less than ninety days;	674

(c) A PERS retirant appointed to office who, at the time of	675
appointment to the retirant's current term, notified the person or	676
entity making the appointment that the retirant was already	677
retired or intended to retire before the end of the term.	678

(D)(1) Except as provided in division (C) of this section, a	679
An individual who becomes a PERS retirant or other system retirant	680
on or after the effective date of this amendment shall forfeit the	681
pension portion of the retirement allowance for the period	682
beginning the first day of the month following the month in which	683
employment begins and ending on the first day of the month	684
following the month in which employment ends. The annuity portion	685
of the retirement allowance shall be suspended on the day	686
employment begins and accumulate to the credit of the retirant to	687
be used in a recalculation of the retirement allowance after	688
employment ends. Neither the retirant nor the retirant's employer	689
shall contribute to the public employees retirement system on the	690
retirant's behalf.	691

(E)(1) A public employer that employs a PERS retirant or	692
other system retirant shall notify the retirement board of the	693
employment not later than the end of the month in which the	694
employment commences. Any overpayment of benefits to a PERS	695
retirant by the retirement system resulting from delay or failure	696
of the employer to give the notice shall be repaid to the	697
retirement system by the employer.	698

(2) On receipt of notice from a public employer that an	699
individual who is an other system retirant has been employed, the	700
retirement system shall notify the retirement system of which the	701
other system retirant was a member of the employment.	702

(F) On receipt of notice from the Ohio police and fire	703
pension fund, school employees retirement system, or state	704
teachers retirement system of the re-employment of a PERS	705
retirant, the public employees retirement system shall not pay, or	706
if paid, shall recover, the amount to be forfeited by the PERS	707
retirant in accordance with section 742.26, 3307.35, or 3309.341	708
of the Revised Code.	709

(G)(1) A PERS retirant or other system retirant subject to	710
this section is not a member of the public employees retirement	711
system, and, except as specified in this section does not have any	712
of the rights, privileges, or obligations of membership. Except as	713
specified in division (D)(G)(2) of this section, the retirant is	714
not eligible to receive health, medical, hospital, or surgical	715
benefits under section 145.58 of the Revised Code for employment	716
subject to this section.	717

(2) A PERS retirant subject to this section shall receive	718
primary health, medical, hospital, or surgical insurance coverage	719
from the retirant's employer, if the employer provides coverage to	720
other employees performing comparable work. Neither the employer	721
nor the PERS retirant may waive the employer's coverage, except	722
that the PERS retirant may waive the employer's coverage if the	723
retirant has coverage comparable to that provided by the employer	724
from a source other than the employer or the public employees	725
retirement system. If a claim is made, the employer's coverage	726
shall be the primary coverage and shall pay first. The benefits	727
provided under section 145.58 of the Revised Code shall pay only	728
those medical expenses not paid through the employer's coverage or	729
coverage the PERS retirant receives through a source other than	730
the retirement system.	731

(E)(H) If the disability benefit of an other system retirant	732
employed under this section is terminated, the retirant shall	733
become a member of the public employees retirement system,	734
effective on the first day of the month next following the	735
termination with all the rights, privileges, and obligations of	736
membership. If such person, after the termination of the	737
disability benefit, earns two years of service credit under this	738
system or under the Ohio police and fire pension fund, state	739
teachers retirement system, school employees retirement system, or	740
state highway patrol retirement system, the person's prior	741
contributions as an other system retirant under this section shall	742
be included in the person's total service credit as a public	743
employees retirement system member, and the person shall forfeit	744
all rights and benefits of this section. Not more than one year of	745
credit may be given for any period of twelve months.	746

(F)(I) This section does not affect the receipt of benefits	747
by or eligibility for benefits of any person who on August 20,	748
1976, was receiving a disability benefit or service retirement	749
pension or allowance from a state or municipal retirement system	750
in Ohio and was a member of any other state or municipal	751
retirement system of this state.	752

(G)(J) The public employees retirement board may adopt rules	753
to carry out this section.	754

Sec. 145.384. (A) As used in this section, "PERS retirant"	755
means a PERS retirant who is not subject to division (C) ofhas	756
the same meaning as in section 145.38 of the Revised Code. For	757
purposes of this section, "PERS retirant", except that it also	758
includes both of the following:	759

(1) A member who retired under section 145.383 of the Revised	760
Code;	761

(2) A retirant whose retirement allowance resumed under	762
section 145.385 of the Revised Code.	763

(B)(1) An other system retirant or PERS retirant who has made	764
contributions under section 145.38 or 145.383 of the Revised Code	765
or, in the case of a retirant described in division (A)(2) of this	766
section, section 145.47 of the Revised Code may file an	767
application with the public employees retirement system to receive	768
either a benefit, as provided in division (B)(2) of this section,	769
or payment of the retirant's contributions made under those	770
sections, as provided in division (H) of this section.	771

(2) A benefit under this section shall consist of an annuity	772
having a reserve equal to the amount of the retirant's accumulated	773
contributions for the period of employment, other than the	774
contributions excluded pursuant to division (B)(4)(2)(a) or (b) of	775
section 145.38 of the Revised Code, and an amount of the	776
employer's contributions determined by the board.	777

(a) Unless, as described in division (I) of this section, the	778
application is accompanied by a statement of the spouse's consent	779
to another form of payment or the board waives the requirement of	780
spousal consent, a PERS retirant or other system retirant who is	781
married at the time of application for a benefit under this	782
section shall receive a monthly annuity under which the actuarial	783
equivalent of the retirant's single life annuity is paid in a	784
lesser amount for life and one-half of the lesser amount continues	785
after the retirant's death to the surviving spouse.	786

(b) A PERS retirant or other system retirant who is not	787
subject to division (B)(2)(a) of this section shall elect either	788
to receive the benefit as a monthly annuity or a lump sum payment	789
discounted to the present value using a rate of interest	790
determined by the board. A retirant who elects to receive a	791
monthly annuity shall select one of the following as the plan of	792
payment:	793

(i) The retirant's single life annuity;

794

(ii) The actuarial equivalent of the retirant's single life	795
annuity in an equal or lesser amount for life and continuing after	796
death to a surviving beneficiary designated at the time the plan	797
of payment is selected.	798

If a retirant who is eligible to select a plan of payment	799
under division (B)(2)(b) of this section fails to do so, the	800
benefit shall be paid as a monthly annuity under the plan of	801
payment specified in rules adopted by the public employees	802
retirement board.	803

(c) Notwithstanding divisions (B)(2)(a) and (b) of this	804
section, if a monthly annuity would be less than twenty-five	805
dollars per month, the retirant shall receive a lump sum payment.	806

(C)(1) The death of a spouse or other designated beneficiary	807
under a plan of payment described in division (B)(2) of this	808
section cancels that plan of payment. The PERS retirant or other	809
system retirant shall receive the equivalent of the retirant's	810
single life annuity, as determined by the board, effective the	811
first day of the month following the date of death.	812

(2) On divorce, annulment, or marriage dissolution, a PERS	813
retirant or other system retirant receiving a benefit described in	814
division (B)(2) of this section under which the beneficiary is the	815
spouse may, with the written consent of the spouse or pursuant to	816
an order of the court with jurisdiction over the termination of	817
the marriage, elect to cancel the plan and receive the equivalent	818
of the retirant's single life annuity as determined by the board.	819
The election shall be made on a form provided by the board and	820
shall be effective the month following its receipt by the board.	821

(D) Following a marriage or remarriage, a PERS retirant or	822
other system retirant who is receiving a benefit described in	823
division (B)(2)(b)(i) of this section may elect a new plan of	824
payment under division (B)(2)(b) of this section based on the	825
actuarial equivalent of the retirant's single life annuity as	826
determined by the board.	827

If the marriage or remarriage occurs on or after June 6,	828
2005, the election must be made not later than one year after the	829
date of the marriage or remarriage.	830

The plan elected under this division shall be effective on	831
the date of receipt by the board of an application on a form	832
approved by the board, but any change in the amount of the benefit	833
shall commence on the first day of the month following the	834
effective date of the plan.	835

(E) A benefit payable under division (B)(2) of this section	836
shall commence on the latest of the following:	837

(1) The last day for which compensation for all employment	838
subject to section 145.38, 145.383, or 145.385 of the Revised Code	839
was paid;	840

(2) Attainment by the PERS retirant or other system retirant	841
of age sixty-five;	842

(3) If the PERS retirant or other system retirant was	843
previously employed under section 145.38, 145.383, or 145.385 of	844
the Revised Code and is receiving or previously received a benefit	845
under this section, completion of a period of twelve months since	846
the effective date of the last benefit under this section;	847

(4) Ninety days prior to receipt by the board of the member's	848
completed application for retirement;	849

(5) A date specified by the retirant.

850

(F)(1) If a PERS retirant or other system retirant dies while	851
employed in employment subject to section 145.38, 145.383, or	852
145.385 of the Revised Code, a lump sum payment shall be paid to	853
the retirant's beneficiary under division (G) of this section. The	854
lump sum shall be calculated in accordance with division (H) of	855
this section if the retirant was under age sixty-five at the time	856
of death. It shall be calculated in accordance with division	857
(B)(2) of this section if the retirant was age sixty-five or older	858
at the time of death.	859

(2) If at the time of death a PERS retirant or other system	860
retirant receiving a monthly annuity under division (B)(2)(b)(i)	861
of this section has received less than the retirant would have	862
received as a lump sum payment, the difference between the amount	863
received and the amount that would have been received as a lump	864
sum payment shall be paid to the retirant's beneficiary under	865
division (G) of this section.	866

(3) If a beneficiary receiving a monthly annuity under	867
division (B)(2) of this section dies and, at the time of the	868
beneficiary's death, the total of the amounts paid to the retirant	869
and beneficiary are less than the amount the retirant would have	870
received as a lump sum payment, the difference between the total	871
of the amounts received by the retirant and beneficiary and the	872
amount that the retirant would have received as a lump sum payment	873
shall be paid to the beneficiary's estate.	874

(G) A PERS retirant or other system retirant employed under	875
section 145.38, 145.383, or 145.385 of the Revised Code may	876
designate one or more persons as beneficiary to receive any	877
benefits payable under division (B)(2)(b) of this section due to	878
death. The designation shall be in writing duly executed on a form	879
provided by the public employees retirement board, signed by the	880
PERS retirant or other system retirant, and filed with the board	881
prior to death. The last designation of a beneficiary revokes all	882
previous designations. The PERS retirant's or other system	883
retirant's marriage, divorce, marriage dissolution, legal	884
separation, withdrawal of account, birth of a child, or adoption	885
of a child revokes all previous designations. If there is no	886
designated beneficiary, the beneficiary is the beneficiary	887
determined under division (D) of section 145.43 of the Revised	888
Code. If any benefit payable under this section due to the death	889
of a PERS retirant or other system retirant is not claimed by a	890
beneficiary within five years after the death, the amount payable	891
shall be transferred to the income fund and thereafter paid to the	892
beneficiary or the estate of the PERS retirant or other system	893
retirant on application to the board.	894

(H)(1) A PERS retirant or other system retirant who applies	895
under division (B)(1) of this section for payment of the	896
retirant's contributions and is unmarried or is married and,	897
unless the board has waived the requirement of spousal consent,	898
includes with the application a statement of the spouse's consent	899
to the payment, shall be paid the contributions made under section	900
145.38 or 145.383 of the Revised Code or, in the case of a	901
retirant described in division (A)(2) of this section, section	902
145.47 of the Revised Code, plus interest as provided in section	903
145.471 of the Revised Code, if the following conditions are met:	904

(a) The retirant has not attained sixty-five years of age and	905
has terminated employment subject to section 145.38, 145.383, or	906
145.385 of the Revised Code for any cause other than death or the	907
receipt of a benefit under this section.	908

(b) Three months have elapsed since the termination of the	909
retirant's employment subject to section 145.38, 145.383, or	910
145.385 of the Revised Code, other than employment exempted from	911
contribution pursuant to section 145.03 of the Revised Code.	912

(c) The retirant has not returned to public service, other	913
than service exempted from contribution pursuant to section 145.03	914
of the Revised Code, during the three-month period.	915

(2) Payment of a retirant's contributions cancels the	916
retirant's right to a benefit under division (B)(2) of this	917
section.	918

(I) A statement of a spouse's consent under division (B)(2)	919
of this section to the form of a benefit or under division (H) of	920
this section to a payment of contributions is valid only if signed	921
by the spouse and witnessed by a notary public. The board may	922
waive the requirement of spousal consent if the spouse is	923
incapacitated or cannot be located, or for any other reason	924
specified by the board. Consent or waiver is effective only with	925
regard to the spouse who is the subject of the consent or waiver.	926

(J) No amount received under this section shall be included	927
in determining an additional benefit under section 145.323 of the	928
Revised Code or any other post-retirement benefit increase.	929

Sec. 145.471.  (A)(1) On and after December 13, 2000, the	930
public employees retirement board shall credit interest to the	931
individual accounts of contributors, except that interest shall	932
not be credited to the individual account of a PERS or other	933
system retirant, as defined in section 145.38 of the Revised Code,	934
for contributions received during the period described in division	935
(B)(4)(2)(a) or (b) of section 145.38 of the Revised Code. For	936
amounts deposited by a contributor under section 145.62 or the	937
version of division (C) of section 145.23 of the Revised Code as	938
it existed immediately prior to the effective date of this	939
amendmentApril 6, 2007, interest or earnings shall be credited in	940
accordance with that section and former division.	941

(2) Except as provided in section 145.472 of the Revised	942
Code, the board shall not credit interest to individual accounts	943
for the period beginning December 31, 1958, and ending on December	944
13, 2000.	945

(B) For contributions received in a calendar year, interest	946
shall be earned beginning on the first day of the calendar year	947
next following and ending on the last day of that year, except	948
that interest shall be earned, in the case of an application for	949
retirement or payment under section 145.40 or 145.43 of the	950
Revised Code, ending on the last day of the month prior to	951
retirement or payment under those sections. The board shall credit	952
interest at the end of the calendar year in which it is earned.	953

Sec. 145.472.  This section applies to individuals who are	954
contributors on December 13, 2000.	955

(A) Not later than thirty days after December 13, 2000, the	956
public employees retirement board shall credit interest to the	957
individual account of each contributor in accordance with this	958
section, except that interest shall not be credited to the	959
individual account of a PERS or other system retirant, as defined	960
in section 145.38 of the Revised Code, for contributions received	961
during the period described in division (B)(4)(2)(a) or (b) of	962
section 145.38 of the Revised Code. For amounts deposited by a	963
contributor under section 145.62 or the version of division (C) of	964
section 145.23 of the Revised Code as it existed immediately prior	965
to the effective date of this amendmentApril 6, 2007, interest or	966
earnings shall be credited in accordance with that section or	967
former division.	968

For contributors with service credit earned prior to December	969
31, 1981, the board may reflect the compounding of interest by	970
using factors provided by the board's actuary.	971

(B) The interest credited under this section shall be	972
calculated on all amounts on deposit in an individual's account in	973
the employees' savings fund as follows:	974

(1) If this section takes effect on or before December 31,	975
2000, interest shall be calculated on amounts on deposit on	976
December 31, 1998.	977

(2) If this section takes effect after December 31, 2000,	978
interest shall be calculated on amounts on deposit on December 31,	979
1999.	980

Sec. 145.58.  (A) The public employees retirement board shall	981
adopt rules establishing eligibility for any coverage provided	982
under this section. The rules shall base eligibility on years and	983
types of service credit earned by members. Eligibility	984
determinations shall be made in accordance with the rules, except	985
that an individual who, as a result of making a false statement in	986
an attempt to secure a benefit under this section, is convicted of	987
violating section 2921.13 of the Revised Code is ineligible for	988
coverage.	989

(B) The board may enter into agreements with insurance	990
companies, health insuring corporations, or government agencies	991
authorized to do business in the state for issuance of a policy or	992
contract of health, medical, hospital, or surgical benefits, or	993
any combination thereof, for eligible individuals receiving age	994
and service retirement or a disability or survivor benefit	995
subscribing to the plan, or for PERS retirants employed under	996
section 145.38 of the Revised Code, for coverage of benefits in	997
accordance with division (C)(G)(2) of section 145.38 of the	998
Revised Code. Notwithstanding any other provision of this chapter,	999
the policy or contract may also include coverage for any eligible	1000
individual's spouse and dependent children and for any of the	1001
eligible individual's sponsored dependents as the board determines	1002
appropriate. If all or any portion of the policy or contract	1003
premium is to be paid by any individual receiving age and service	1004
retirement or a disability or survivor benefit, the individual	1005
shall, by written authorization, instruct the board to deduct the	1006
premium agreed to be paid by the individual to the company,	1007
corporation, or agency.	1008

The board may contract for coverage on the basis of part or	1009
all of the cost of the coverage to be paid from appropriate funds	1010
of the public employees retirement system. The cost paid from the	1011
funds of the system shall be included in the employer's	1012
contribution rate provided by sections 145.48 and 145.51 of the	1013
Revised Code. The board may by rule provide coverage to	1014
individuals who are not eligible under the rules adopted under	1015
division (A) of this section if the coverage is provided at no	1016
cost to the retirement system. The board shall not pay or	1017
reimburse the cost for coverage under this section or section	1018
145.584 of the Revised Code for any such individual.	1019

The board may provide for self-insurance of risk or level of	1020
risk as set forth in the contract with the companies,	1021
corporations, or agencies, and may provide through the	1022
self-insurance method specific benefits as authorized by rules of	1023
the board.	1024

(C) The board shall, beginning the month following receipt of	1025
satisfactory evidence of the payment for coverage, pay monthly to	1026
each recipient of service retirement, or a disability or survivor	1027
benefit under the public employees retirement system who is	1028
eligible for coverage under part B of the medicare program	1029
established under Title XVIII of "The Social Security Act	1030
Amendments of 1965," 79 Stat. 301 (1965), 42 U.S.C.A. 1395j, as	1031
amended, an amount determined by the board for such coverage,	1032
except that the board shall make no such payment to any individual	1033
who is not eligible for coverage under the rules adopted under	1034
division (A) of this section or pay an amount that exceeds the	1035
amount paid by the recipient for the coverage.	1036

At the request of the board, the recipient shall certify to	1037
the retirement system the amount paid by the recipient for	1038
coverage described in this division.	1039

(D) The board shall establish by rule requirements for the	1040
coordination of any coverage, payment, or benefit provided under	1041
this section or section 145.584 of the Revised Code with any	1042
similar coverage, payment, or benefit made available to the same	1043
individual by the Ohio police and fire pension fund, state	1044
teachers retirement system, school employees retirement system, or	1045
state highway patrol retirement system.	1046

(E) The board shall make all other necessary rules pursuant	1047
to the purpose and intent of this section.	1048

Sec. 742.26.  (A) As used in this section:

1049

(1) "Actuarial present value" means the calculation under	1050
which the probability of occurrence, based on a specified	1051
mortality table, and the discount for future monetary growth at a	1052
specified interest rate are considered by an actuary to determine	1053
the value of an annuity.	1054

(2) "Other system retirant" means a former member of the	1055
public employees retirement system, state teachers retirement	1056
system, school employees retirement system, state highway patrol	1057
retirement system, or Cincinnati retirement system who is	1058
receiving a disability benefit or an age and service or commuted	1059
age and service retirement benefit or allowance from a system of	1060
which the person is a former member.	1061

(3) "OPFPF retirant" means any person who is receiving a	1062
retirement allowance, other than a disability benefit, from the	1063
Ohio police and fire pension fund.	1064

(4) "Employ" or "employment" includes providing personal	1065
services pursuant to a contract or as a consultant, as well as	1066
direct employment.	1067

(B) The mortality table and interest rate used in determining	1068
actuarial present value shall be determined by the board of	1069
trustees of the fund based on the recommendations of an actuary	1070
employed by the board.	1071

(C)(1) An OPFPF retirant or other system retirant may be	1072
employed as a member of a police or fire department. If so	1073
employedemployment commenced before the effective date of this	1074
amendment, the retirant shall make contributions to the fund in	1075
accordance with section 742.31 of the Revised Code, and the	1076
employer shall make contributions in accordance with sections	1077
742.33 and 742.34 of the Revised Code.	1078

(2) An employer that employs an OPFPF retirant or other	1079
system retirant shall notify the board of trustees of the fund of	1080
the employment not later than the end of the month in which the	1081
employment commences. On receipt of notice from an employer that a	1082
person who is an other system retirant has been employed, the fund	1083
shall notify the retirement system of which the other system	1084
retirant was a member of such employment.	1085

(D) An individual who became an OPFPF retirant or other	1086
system retirant prior to the effective date of this amendment who	1087
has received a retirement allowance or benefit for less than two	1088
months when employment subject to this sectiondivision commences	1089
shall forfeit the retirement allowance or benefit for the period	1090
that begins on the date the employment commences and ends on the	1091
earlier of the date the employment terminates or the date that is	1092
two months after the date on which the retirement allowance or	1093
benefit commenced. Service and contributions for that period shall	1094
not be included in the calculation of any benefits payable under	1095
this section, and those contributions shall be refunded on the	1096
retirant's death or termination of the employment.	1097

(D) An individual who becomes an OPFPF retirant or other	1098
system retirant on or after the effective date of this amendment	1099
shall forfeit the pension portion of the retirement allowance or	1100
benefit for the period beginning the first day of the month	1101
following the month in which employment begins and ending on the	1102
first day of the month following the month in which employment	1103
ends. The annuity portion of the retirement allowance or benefit	1104
shall be suspended on the day employment begins and be used in a	1105
recalculation of the retirement allowance after employment ends.	1106
Neither the retirant nor the retirant's employer shall contribute	1107
to the Ohio police and fire pension fund on the retirant's behalf.	1108

(E) A police or fire department that employs an OPFPF	1109
retirant or other system retirant shall notify the board of	1110
trustees of the fund of the employment not later than the end of	1111
the month in which the employment commences. On receipt of notice	1112
from an employer that an individual who is an other system	1113
retirant has been employed, the fund shall notify the retirement	1114
system of which the other system retirant was a member of such	1115
employment.	1116

(F) On receipt of notice from the public employees retirement	1117
system, school employees retirement system, or state teachers	1118
retirement system of the re-employment of an OPFPF retirant, the	1119
Ohio police and fire pension fund shall not pay, or if paid shall	1120
recover, the amount to be forfeited by the OPFPF retirant in	1121
accordance with section 145.38, 3307.35, or 3309.341 of the	1122
Revised Code.	1123

(F)(G)(1) On termination of employment under this section, an	1124
OPFPF retirant or other system retirant may file an application	1125
with the board of trustees of the fund to receive either a	1126
benefit, as provided in division (F)(G)(2) of this section, or	1127
payment of the retirant's contributions made under this section,	1128
as provided in division (H)(I) of this section.	1129

(2) A benefit under this section shall consist of an annuity	1130
the actuarial present value of which is equal to two times the sum	1131
of all amounts deducted from the salary of the OPFPF retirant or	1132
other system retirant and credited to the retirant's individual	1133
account in the fund, other than contributions excluded pursuant to	1134
division (D)(C)(2) of this section, together with interest	1135
credited thereon at the rate determined by the board.	1136

(a) Unless, as described in division (I)(J) of this section,	1137
the application is accompanied by a statement of the spouse's	1138
consent to another form of payment or the board of trustees waives	1139
the requirement of spousal consent, a retirant who is married at	1140
the time of application under this division shall receive a	1141
monthly annuity under which the actuarial equivalent of the	1142
retirant's single life annuity is paid in a lesser amount for life	1143
and one-half of the lesser amount continues after the retirant's	1144
death to the surviving spouse.	1145

(b) A retirant who is not subject to division (F)(G)(2)(a) of	1146
this section shall elect to receive either a monthly annuity or a	1147
lump-sumlump sum payment. If the retirant fails to elect a plan	1148
of payment, the annuity shall be paid as a monthly annuity under	1149
the plan of payment specified in rules adopted by the board of	1150
trustees of the fund.	1151

A retirant who elects to receive a monthly annuity shall	1152
select one of the following as the plan of payment:	1153

(i) The retirant's single life annuity;

1154

(ii) The actuarial equivalent of the retirant's single life	1155
annuity in an equal or lesser amount for life and continuing after	1156
death to a surviving beneficiary designated at the time the plan	1157
of payment is selected.	1158

(c) Notwithstanding divisions (F)(G)(2)(a) and (b) of this	1159
section, if a monthly annuity would be less than twenty-five	1160
dollars per month, the retirant shall receive a lump sum payment.	1161

(3) Interest shall be credited to accounts only at the time	1162
of calculation of a benefit payable under division (F)(G)(2) of	1163
this section.	1164

(4) A benefit payable under this division shall commence on	1165
the first day of the month immediately after the latest of the	1166
following:	1167

(a) The last day for which compensation for employment	1168
subject to this section was paid;	1169

(b) Attainment by the OPFPF retirant or other system retirant	1170
of age sixty;	1171

(c) If the OPFPF retirant or other system retirant was	1172
previously employed under this section and is receiving or	1173
previously received a benefit under this division, completion of a	1174
period of twelve months since the last benefit paid under this	1175
section commenced.	1176

(5) No amount received under this division shall be included	1177
in determining an additional benefit under section 742.3711,	1178
742.3716, or 742.3717 of the Revised Code or any other	1179
post-retirement benefit increase.	1180

(G)(H)(1) If an OPFPF retirant or other system retirant dies	1181
while employed in employment subject to this section, a lump-sum	1182
lump sum payment calculated in accordance with division (F)(G)(2)	1183
of this section shall be paid to the retirant's surviving spouse,	1184
or if there is no surviving spouse, to the retirant's estate.	1185

(2) If at the time of death an OPFPF retirant or other system	1186
retirant receiving a monthly annuity under division (F)(G)(2) of	1187
this section has received less than would have been received as a	1188
lump-sumlump sum payment under division (F)(G)(2) of this	1189
section, the difference between the amount received and the amount	1190
that would have been received as a lump-sumlump sum payment shall	1191
be paid to the retirant's surviving spouse, or if there is no	1192
surviving spouse, to the retirant's estate.	1193

(3) If a beneficiary receiving a monthly annuity under	1194
division (F)(G)(2) of this section dies and, at the time of the	1195
beneficiary's death, the total of the amounts paid to the retirant	1196
and beneficiary are less than the amount the retirant would have	1197
received as a lump sum payment, the difference between the total	1198
of the amounts received by the retirant and beneficiary and the	1199
amount that the retirant would have received as a lump sum payment	1200
shall be paid to the beneficiary's estate.	1201

(H)(I)(1) An OPFPF retirant or other system retirant who	1202
applies under division (F)(G)(1) of this section for payment of	1203
the retirant's contributions and is unmarried or is married and,	1204
unless the board of trustees has waived the requirement of spousal	1205
consent, includes with the application a statement of the spouse's	1206
consent to the payment shall be paid the contributions made under	1207
division (C)(1) of this section, plus interest, if the following	1208
conditions are met:	1209

(a) The retirant has not attained sixty years of age and has	1210
terminated employment subject to this section for any cause other	1211
than death or the receipt of a benefit under division (F)(G) of	1212
this section.	1213

(b) Three months have elapsed since the termination of	1214
employment subject to this section.	1215

(c) The retirant has not returned to service subject to this	1216
chapter or Chapter 145., 3307., or 3309. of the Revised Code,	1217
other than service exempted from contribution to the public	1218
employees retirement system pursuant to section 145.03 of the	1219
Revised Code, during the three-month period.	1220

(2) Payment of a retirant's contributions cancels the	1221
retirant's right to a benefit under division (F)(G) of this	1222
section.	1223

(I)(J) A statement of a spouse's consent under division	1224
(F)(G) of this section to the form of a benefit or under division	1225
(H)(I) of this section to a payment of contributions is valid only	1226
if signed by the spouse and witnessed by a notary public. The	1227
board of trustees may waive the requirement of spousal consent if	1228
the spouse is incapacitated or cannot be located, or for any other	1229
reason specified by the board. Consent or waiver is effective only	1230
with regard to the spouse who is the subject of the consent or	1231
waiver.	1232

(J)(K) An other system retirant subject to this section is	1233
not a member of the Ohio police and fire pension fund, does not	1234
have any of the rights, privileges, or obligations of membership,	1235
except as specified in this section, and is not eligible to	1236
receive health, medical, hospital, or surgical benefits under	1237
section 742.45 of the Revised Code for employment subject to this	1238
section.	1239

(K)(L) If any payment is made by the Ohio police and fire	1240
pension fund to an OPFPF retirant or other system retirant to	1241
which the retirant is not entitled, the retirant shall repay it to	1242
the fund. If the retirant fails to make the repayment, the fund	1243
shall withhold the amount due from any allowances or other amounts	1244
due the OPFPF retirant or other system retirant.	1245

(L)(M) An OPFPF retirant who is employed under this section	1246
is not eligible to receive any benefits under section 742.37 of	1247
the Revised Code for the employment under this section.	1248

(M)(N) This section does not affect the receipt of benefits	1249
by or eligibility for benefits of any person who on August 20,	1250
1976, was receiving a disability benefit or service retirement	1251
pension or allowance from a state or municipal retirement system	1252
in Ohio and was a member of any other state or municipal	1253
retirement system of this state.	1254

(N)(O) The board of trustees of the fund may adopt rules to	1255
carry out this section.	1256

Sec. 3307.01.  As used in this chapter:

1257

(A) "Employer" or "public employer" means the board of	1258
education, school district, governing authority of any community	1259
school established under Chapter 3314. of the Revised Code, a	1260
science, technology, engineering, and mathematics school	1261
established under Chapter 3326. of the Revised Code, college,	1262
university, institution, or other agency within the state by which	1263
a teacher is employed and paid.	1264

(B) "Teacher" means all of the following:

1265

(1) Any person paid from public funds and employed in the	1266
public schools of the state under any type of contract described	1267
in section 3311.77 or 3319.08 of the Revised Code in a position	1268
for which the person is required to have a license issued pursuant	1269
to sections 3319.22 to 3319.31 of the Revised Code;	1270

(2) Any person employed as a teacher by a community school or	1271
a science, technology, engineering, and mathematics school	1272
pursuant to Chapter 3314. or 3326. of the Revised Code;	1273

(3) Any person having a license issued pursuant to sections	1274
3319.22 to 3319.31 of the Revised Code and employed in a public	1275
school in this state in an educational position, as determined by	1276
the state board of education, under programs provided for by	1277
federal acts or regulations and financed in whole or in part from	1278
federal funds, but for which no licensure requirements for the	1279
position can be made under the provisions of such federal acts or	1280
regulations;	1281

(4) Any person having a license issued pursuant to sections	1282
3319.22 to 3319.31 of the Revised Code and performing services	1283
that are funded under section 3317.06 of the Revised Code and	1284
provided to students attending nonpublic schools, without regard	1285
to whether the services are performed in a public school and	1286
whether the person is employed under a contract with a third	1287
party;	1288

(5) Any other teacher or faculty member employed in any	1289
school, college, university, institution, or other agency wholly	1290
controlled and managed, and supported in whole or in part, by the	1291
state or any political subdivision thereof, including Central	1292
state university, Cleveland state university, and the university	1293
of Toledo;	1294

(6) The educational employees of the department of education,	1295
as determined by the state superintendent of public instruction.	1296

In all cases of doubt, the state teachers retirement board	1297
shall determine whether any person is a teacher, and its decision	1298
shall be final.	1299

"Teacher" does not include any eligible employee of a public	1300
institution of higher education, as defined in section 3305.01 of	1301
the Revised Code, who elects to participate in an alternative	1302
retirement plan established under Chapter 3305. of the Revised	1303
Code.	1304

(C) "Member" means any person included in the membership of	1305
the state teachers retirement system, which shall consist of all	1306
teachers and contributors as defined in divisions (B) and (D) of	1307
this section and all disability benefit recipients, as defined in	1308
section 3307.50 of the Revised Code. However, for purposes of this	1309
chapter, the following persons shall not be considered members:	1310

(1) A student, intern, or resident who is not a member while	1311
employed part-time by a school, college, or university at which	1312
the student, intern, or resident is regularly attending classes;	1313

(2) A person denied membership pursuant to section 3307.24 of	1314
the Revised Code;	1315

(3) An other system retirant, as defined in section 3307.35	1316
of the Revised Code, or a superannuate;	1317

(4) An individual employed in a program established pursuant	1318
to the "Job Training Partnership Act," 96 Stat. 1322 (1982), 29	1319
U.S.C.A. 1501;	1320

(5) The surviving spouse of a member or retirant if the	1321
surviving spouse's only connection to the retirement system is an	1322
account in an STRS defined contribution plan.	1323

(D) "Contributor" means any person who has an account in the	1324
teachers' savings fund or defined contribution fund, except that	1325
"contributor" does not mean a member or retirant's surviving	1326
spouse with an account in an STRS defined contribution plan.	1327

(E) "Beneficiary" means any person eligible to receive, or in	1328
receipt of, a retirement allowance or other benefit provided by	1329
this chapter.	1330

(F) "Year" means the year beginning the first day of July and	1331
ending with the thirtieth day of June next following, except that	1332
for the purpose of determining final average salary under the plan	1333
described in sections 3307.50 to 3307.79 of the Revised Code,	1334
"year" may mean the contract year.	1335

(G) "Local district pension system" means any school teachers	1336
pension fund created in any school district of the state in	1337
accordance with the laws of the state prior to September 1, 1920.	1338

(H) "Employer contribution" means the amount paid by an	1339
employer, as determined by the employer rate, including the normal	1340
and deficiency rates, contributions, and funds wherever used in	1341
this chapter.	1342

(I) "Five years of service credit" means employment covered	1343
under this chapter and employment covered under a former	1344
retirement plan operated, recognized, or endorsed by a college,	1345
institute, university, or political subdivision of this state	1346
prior to coverage under this chapter.	1347

(J) "Actuary" means an actuarial professional contracted with	1348
or employed by the state teachers retirement board, who shall be	1349
either of the following:	1350

(1) A member of the American academy of actuaries;

1351

(2) A firm, partnership, or corporation of which at least one	1352
person is a member of the American academy of actuaries.	1353

(K) "Fiduciary" means a person who does any of the following:

1354

(1) Exercises any discretionary authority or control with	1355
respect to the management of the system, or with respect to the	1356
management or disposition of its assets;	1357

(2) Renders investment advice for a fee, direct or indirect,	1358
with respect to money or property of the system;	1359

(3) Has any discretionary authority or responsibility in the	1360
administration of the system.	1361

(L)(1) Except as provided in this division, "compensation"	1362
means all salary, wages, and other earnings paid to a teacher by	1363
reason of the teacher's employment, including compensation paid	1364
pursuant to a supplemental contract. The salary, wages, and other	1365
earnings shall be determined prior to determination of the amount	1366
required to be contributed to the teachers' savings fund or	1367
defined contribution fund under section 3307.26 of the Revised	1368
Code and without regard to whether any of the salary, wages, or	1369
other earnings are treated as deferred income for federal income	1370
tax purposes.	1371

(2) Compensation does not include any of the following:

1372

(a) Payments for accrued but unused sick leave or personal	1373
leave, including payments made under a plan established pursuant	1374
to section 124.39 of the Revised Code or any other plan	1375
established by the employer;	1376

(b) Payments made for accrued but unused vacation leave,	1377
including payments made pursuant to section 124.13 of the Revised	1378
Code or a plan established by the employer;	1379

(c) Payments made for vacation pay covering concurrent	1380
periods for which other salary, compensation, or benefits under	1381
this chapter or Chapter 145. or 3309. of the Revised Code are	1382
paid;	1383

(d) Amounts paid by the employer to provide life insurance,	1384
sickness, accident, endowment, health, medical, hospital, dental,	1385
or surgical coverage, or other insurance for the teacher or the	1386
teacher's family, or amounts paid by the employer to the teacher	1387
in lieu of providing the insurance;	1388

(e) Incidental benefits, including lodging, food, laundry,	1389
parking, or services furnished by the employer, use of the	1390
employer's property or equipment, and reimbursement for	1391
job-related expenses authorized by the employer, including moving	1392
and travel expenses and expenses related to professional	1393
development;	1394

(f) Payments made by the employer in exchange for a member's	1395
waiver of a right to receive any payment, amount, or benefit	1396
described in division (L)(2) of this section;	1397

(g) Payments by the employer for services not actually	1398
rendered;	1399

(h) Any amount paid by the employer as a retroactive increase	1400
in salary, wages, or other earnings, unless the increase is one of	1401
the following:	1402

(i) A retroactive increase paid to a member employed by a	1403
school district board of education in a position that requires a	1404
license designated for teaching and not designated for being an	1405
administrator issued under section 3319.22 of the Revised Code	1406
that is paid in accordance with uniform criteria applicable to all	1407
members employed by the board in positions requiring the licenses;	1408

(ii) A retroactive increase paid to a member employed by a	1409
school district board of education in a position that requires a	1410
license designated for being an administrator issued under section	1411
3319.22 of the Revised Code that is paid in accordance with	1412
uniform criteria applicable to all members employed by the board	1413
in positions requiring the licenses;	1414

(iii) A retroactive increase paid to a member employed by a	1415
school district board of education as a superintendent that is	1416
also paid as described in division (L)(2)(h)(i) of this section;	1417

(iv) A retroactive increase paid to a member employed by an	1418
employer other than a school district board of education in	1419
accordance with uniform criteria applicable to all members	1420
employed by the employer.	1421

(i) Payments made to or on behalf of a teacher that are in	1422
excess of the annual compensation that may be taken into account	1423
by the retirement system under division (a)(17) of section 401 of	1424
the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	1425
401(a)(17), as amended. For a teacher who first establishes	1426
membership before July 1, 1996, the annual compensation that may	1427
be taken into account by the retirement system shall be determined	1428
under division (d)(3) of section 13212 of the "Omnibus Budget	1429
Reconciliation Act of 1993," Pub. L. No. 103-66, 107 Stat. 472.	1430

(j) Payments made under division (B), (C), or (E) of section	1431
5923.05 of the Revised Code, Section 4 of Substitute Senate Bill	1432
No. 3 of the 119th general assembly, Section 3 of Amended	1433
Substitute Senate Bill No. 164 of the 124th general assembly, or	1434
Amended Substitute House Bill No. 405 of the 124th general	1435
assembly;	1436

(k) Anything of value received by the teacher that is based	1437
on or attributable to retirement or an agreement to retire;	1438

(l) Any amount paid by the employer as a retroactive payment	1439
of earnings, damages, or back pay pursuant to a court order,	1440
court-adopted settlement agreement, or other settlement agreement,	1441
unless the retirement system receives both of the following:	1442

(i) Teacher and employer contributions under sections 3307.26	1443
and 3307.28 of the Revised Code, plus interest compounded annually	1444
at a rate determined by the board, for each year or portion of a	1445
year for which amounts are paid under the order or agreement;	1446

(ii) Teacher and employer contributions under sections	1447
3307.26 and 3307.28 of the Revised Code, plus interest compounded	1448
annually at a rate determined by the board, for each year or	1449
portion of a year not subject to division (L)(2)(l)(i) of this	1450
section for which the board determines the teacher was improperly	1451
paid, regardless of the teacher's ability to recover on such	1452
amounts improperly paid.	1453

(3) The retirement board shall determine both of the	1454
following:	1455

(a) Whether particular forms of earnings are included in any	1456
of the categories enumerated in this division;	1457

(b) Whether any form of earnings not enumerated in this	1458
division is to be included in compensation.	1459

Decisions of the board made under this division shall be	1460
final.	1461

(M) "Superannuate" means both of the following:

1462

(1) A former teacher receiving from the system a retirement	1463
allowance under section 3307.58 or 3307.59 of the Revised Code;	1464

(2) A former teacher receiving a benefit from the system	1465
under a plan established under section 3307.81 of the Revised	1466
Code, except that "superannuate" does not include a former teacher	1467
who is receiving a benefit based on disability under a plan	1468
established under section 3307.81 of the Revised Code.	1469

For purposes of sectionssection 3307.35 and 3307.353 of the	1470
Revised Code, "superannuate" also means a former teacher receiving	1471
from the system a combined service retirement benefit paid in	1472
accordance with section 3307.57 of the Revised Code, regardless of	1473
which retirement system is paying the benefit.	1474

(N) "STRS defined benefit plan" means the plan described in	1475
sections 3307.50 to 3307.79 of the Revised Code.	1476

(O) "STRS defined contribution plan" means the plans	1477
established under section 3307.81 of the Revised Code and includes	1478
the STRS combined plan under that section.	1479

Sec. 3307.35.  (A) As used in this section and section	1480
3307.352 of the Revised Code, "other:	1481

(1) "Other system retirant" means both of the following:

1482

(1)(a) A member or former member of the public employees	1483
retirement system, Ohio police and fire pension fund, school	1484
employees retirement system, state highway patrol retirement	1485
system, or Cincinnati retirement system who is receiving from a	1486
system of which the retirant is a member or former member age and	1487
service or commuted age and service retirement, a benefit,	1488
allowance, or distribution under a plan established under section	1489
145.81 or 3309.81 of the Revised Code, or a disability benefit;	1490

(2)(b) A person who is participating or has participated in	1491
an alternative retirement plan established under Chapter 3305. of	1492
the Revised Code and is receiving a benefit, allowance, or	1493
distribution under the plan.	1494

(2) "Employ" or "employment" includes providing personal	1495
services pursuant to a contract or as a consultant, as well as	1496
direct employment.	1497

(B)(1) Subject to this section and section 3307.353 of the	1498
Revised Code, a superannuate or other system retirant may be	1499
employed as a teacher.	1500

(C) AIf employment commenced before the effective date of	1501
this amendment, the superannuate or other system retirant employed	1502
in accordance with this sectiondivision shall contribute to the	1503
state teachers retirement system in accordance with section	1504
3307.26 of the Revised Code and the employer shall contribute in	1505
accordance with sections 3307.28 and 3307.31 of the Revised Code.	1506
Such contributions shall be received as specified in section	1507
3307.14 of the Revised Code. A superannuate or other system	1508
retirant employed as a teacher is not a member of the state	1509
teachers retirement system, does not have any of the rights,	1510
privileges, or obligations of membership, except as provided in	1511
this section, and is not eligible to receive health, medical,	1512
hospital, or surgical benefits under section 3307.39 of the	1513
Revised Code for employment subject to this section.	1514

(D) The employer that employs a superannuate or other system	1515
retirant shall notify the state teachers retirement board of the	1516
employment not later than the end of the month in which the	1517
employment commences. Any overpayment of benefits to a	1518
superannuate by the retirement system resulting from an employer's	1519
failure to give timely notice may be charged to the employer and	1520
may be certified and deducted as provided in section 3307.31 of	1521
the Revised Code.	1522

(E) On receipt of notice from an employer that a person who	1523
is an other system retirant has been employed, the state teachers	1524
retirement system shall notify the state retirement system of	1525
which the other system retirant was a member of such employment.	1526

(F) A(2) An individual who became a superannuate or other	1527
system retirant prior to the effective date of this amendment who	1528
has received an allowance or benefit for less than two months when	1529
employment subject to this sectiondivision or section 3305.05 of	1530
the Revised Code commences shall forfeit the allowance or benefit	1531
for any month the superannuate or retirant is employed prior to	1532
the expiration of such period. The allowance or benefit forfeited	1533
each month shall be equal to the monthly amount the superannuate	1534
or other system retirant is eligible to receive under a single	1535
lifetime benefit plan of payment described in section 3307.60 of	1536
the Revised Code. Contributions shall be made to the retirement	1537
system from the first day of such employment, but service and	1538
contributions for that period shall not be used in the calculation	1539
of any benefit payable to the superannuate or other system	1540
retirant, and those contributions shall be refunded on the	1541
superannuate's or retirant's death or termination of the	1542
employment. Contributions made on compensation earned after the	1543
expiration of such period shall be used in calculation of the	1544
benefit or payment due under section 3307.352 of the Revised Code.	1545

(G)(C) An individual who becomes a superannuate or other	1546
system retirant on or after the effective date of this amendment	1547
shall forfeit the pension portion of the retirement allowance for	1548
the period beginning the first day of the month following the	1549
month in which employment begins and ending on the first day of	1550
the month following the month in which employment ends. The	1551
annuity portion of the retirement allowance shall be suspended on	1552
the day employment begins and accumulate to the credit of the	1553
superannuate or retirant to be used in a recalculation of the	1554
retirement allowance after employment ends. Neither the	1555
superannuate or retirant nor the employer shall contribute to the	1556
state teachers retirement system on behalf of the superannuate or	1557
retirant.	1558

(D) A superannuate or other system retirant employed as a	1559
teacher is not a member of the state teachers retirement system,	1560
does not have any of the rights, privileges, or obligations of	1561
membership, except as provided in this section, and is not	1562
eligible to receive health, medical, hospital, or surgical	1563
benefits under section 3307.39 of the Revised Code for employment	1564
subject to this section.	1565

(E)(1) The public employer that employs a superannuate or	1566
other system retirant shall notify the state teachers retirement	1567
board of the employment not later than the end of the month in	1568
which the employment commences. Any overpayment of benefits to a	1569
superannuate by the retirement system resulting from an employer's	1570
failure to give timely notice may be charged to the employer and	1571
may be certified and deducted as provided in section 3307.31 of	1572
the Revised Code.	1573

(2) On receipt of notice from an employer that an individual	1574
who is an other system retirant has been employed, the state	1575
teachers retirement system shall notify the state retirement	1576
system of which the other system retirant was a member of such	1577
employment.	1578

(F) On receipt of notice from the Ohio police and fire	1579
pension fund, public employees retirement system, or school	1580
employees retirement system of the re-employment of a	1581
superannuate, the state teachers retirement system shall not pay,	1582
or if paid shall recover, the amount to be forfeited by the	1583
superannuate in accordance with section 145.38, 742.26, or	1584
3309.341 of the Revised Code.	1585

(H)(G) If the disability benefit of an other system retirant	1586
employed under this section is terminated, the retirant shall	1587
become a member of the state teachers retirement system, effective	1588
on the first day of the month next following the termination, with	1589
all the rights, privileges, and obligations of membership. If the	1590
retirant, after the termination of the retirant's disability	1591
benefit, earns two years of service credit under this retirement	1592
system or under the public employees retirement system, Ohio	1593
police and fire pension fund, school employees retirement system,	1594
or state highway patrol retirement system, the retirant's prior	1595
contributions as an other system retirant under this section shall	1596
be included in the retirant's total service credit, as defined in	1597
section 3307.50 of the Revised Code, as a state teachers	1598
retirement system member, and the retirant shall forfeit all	1599
rights and benefits of this section. Not more than one year of	1600
credit may be given for any period of twelve months.	1601

(I)(H) This section does not affect the receipt of benefits	1602
by or eligibility for benefits of any person who on August 20,	1603
1976, was receiving a disability benefit or service retirement	1604
pension or allowance from a state or municipal retirement system	1605
in Ohio and was a member of any other state or municipal	1606
retirement system of this state.	1607

(J)(I) The state teachers retirement board may make the	1608
necessary rules to carry into effect this section and to prevent	1609
the abuse of the rights and privileges thereunder.	1610

Sec. 3307.352.  For purposes of this section, "superannuate"	1611
includes a member who retired under section 3307.351 of the	1612
Revised Code.	1613

(A) Except as provided in division (B)(3) of this section, a	1614
superannuate or other system retirant who has made contributions	1615
under section 3307.35 or 3307.351 of the Revised Code may file an	1616
application with the state teachers retirement system for a	1617
benefit consisting of a single life annuity. The annuity shall	1618
have a reserve equal to the amount of the superannuate's or	1619
retirant's accumulated contributions, as defined in section	1620
3307.50 of the Revised Code, for the period of employment, other	1621
than the contributions excluded pursuant to division (F)(B)(2) of	1622
section 3307.35 of the Revised Code, and an amount determined by	1623
the state teachers retirement board from the employers' trust	1624
created by section 3307.14 of the Revised Code, plus interest	1625
credited to the date of retirement at a rate of interest	1626
determined by the board. The superannuate or other system retirant	1627
shall elect either to receive the benefit as a monthly annuity for	1628
life or a lump sum payment discounted to the present value using a	1629
rate of interest determined by the board, except that if the	1630
monthly annuity would be less than twenty-five dollars per month	1631
the superannuate or retirant shall receive a lump sum payment.	1632

A benefit payable under this division shall commence on the	1633
first day of the month immediately following the latest of the	1634
following:	1635

(1) The last day for which compensation for employment	1636
subject to this section was paid;	1637

(2) Attainment by the superannuate or other system retirant	1638
of age sixty-five;	1639

(3) If the superannuate or other system retirant was	1640
previously employed under section 3307.35 or 3307.351 of the	1641
Revised Code and previously received or is receiving a benefit	1642
under this division, completion of a period of twelve months since	1643
the effective date of the last benefit under this division.	1644

(B)(1) A superannuate or other system retirant under age	1645
sixty-five who has made contributions under section 3307.35 or	1646
3307.351 of the Revised Code may file an application with the	1647
state teachers retirement system for a return of those	1648
contributions if both of the following conditions are met:	1649

(a) The superannuate or retirant has terminated, for any	1650
reason other than death, the employment for which the	1651
contributions were made.	1652

(b) If the superannuate or retirant received a return of	1653
contributions under this division for a previous period of	1654
employment under section 3307.35 or 3307.351 of the Revised Code,	1655
twelve months have passed since the date the retirement system	1656
returned the contributions.	1657

(2) A return of contributions under this division shall	1658
consist of the sum of the following:	1659

(a) The contributions the superannuate or other system	1660
retirant made under section 3307.35 or 3307.351 of the Revised	1661
Code other than the contributions excluded under division	1662
(F)(B)(2) of section 3307.35 of the Revised Code;	1663

(b) Interest at a rate determined by the state teachers	1664
retirement board credited through the later of the month the	1665
superannuate or retirant terminated the employment for which the	1666
contributions are made or the date required by division (B)(1)(b)	1667
of this section.	1668

(3) Payment of a return of contributions under this division	1669
shall be made on a date determined by the state teachers	1670
retirement board but shall be not earlier than the later of the	1671
first day of the first month following termination of employment	1672
or the date required by division (B)(1)(b) of this section. The	1673
payment cancels the superannuatesuperannuate's or retirant's	1674
right to a benefit under division (A) of this section for the	1675
service for which the contributions were made.	1676

(C)(1) If a superannuate or other system retirant who made	1677
contributions under section 3307.35 or 3307.351 of the Revised	1678
Code dies before receiving a benefit under division (A) of this	1679
section or a return of contributions under division (B) of this	1680
section, a lump sum payment shall be paid to the beneficiary	1681
designated under division (D)(1) of section 3307.562 of the	1682
Revised Code. The lump sum shall be calculated in accordance with	1683
division (A) of this section, except that the interest shall be	1684
credited as follows:	1685

(a) If the superannuate or retirant was under age sixty-five	1686
at the time of death, the interest shall be credited through the	1687
month of death.	1688

(b) If the superannuate or retirant was age sixty-five or	1689
older at the time of death, the interest shall be credited through	1690
the later of the month in which the superannuate or retirant	1691
terminated the employment for which the contributions are made or	1692
the month the superannuate or retirant attained age sixty-five.	1693

(2) If at the time of death a superannuate or other system	1694
retirant receiving a monthly annuity under division (A) of this	1695
section has received less than the superannuate or retirant would	1696
have received as a lump sum payment, the difference between the	1697
amount received and the amount that would have been received as a	1698
lump sum payment shall be paid to the superannuate's or retirant's	1699
beneficiary designated under division (D)(1) of section 3307.562	1700
of the Revised Code.	1701

(D) No amount received under this section shall be included	1702
in determining an additional benefit under section 3307.67 of the	1703
Revised Code or any other post-retirement benefit increase.	1704

Sec. 3309.341.  (A) As used in this section and section	1705
3309.344 of the Revised Code:	1706

(1) "SERS retirant" means any person who is receiving a	1707
retirement allowance from the school employees retirement system	1708
under section 3309.36 or 3309.381 or former section 3309.38 of the	1709
Revised Code or any benefit paid under a plan established under	1710
section 3309.81 of the Revised Code.	1711

(2) "Other system retirant" means a member or former member	1712
of the public employees retirement system, Ohio police and fire	1713
pension fund, state teachers retirement system, state highway	1714
patrol retirement system, or Cincinnati retirement system who is	1715
receiving age and service or commuted age and service retirement,	1716
or a disability benefit from a system of which the retirant is a	1717
member or former member.	1718

(3) "Employ" or "employment" includes providing personal	1719
services pursuant to a contract or as a consultant, as well as	1720
direct employment.	1721

(B)(1) Subject to this section and section 3309.345 of the	1722
Revised Code, an SERS retirant or other system retirant may be	1723
employed by a public employer. If so employedemployment commenced	1724
before the effective date of this amendment, the SERS retirant or	1725
other system retirant shall contribute to the school employees	1726
retirement system in accordance with section 3309.47 of the	1727
Revised Code, and the employer shall make contributions in	1728
accordance with section 3309.49 of the Revised Code.	1729

(2) An employer that employs an SERS retirant or other system	1730
retirant shall notify the retirement board of the employment not	1731
later than the end of the month in which the employment commences.	1732
On receipt of notice from an employer that a person who is an	1733
other system retirant has been employed, the school employees	1734
retirement system shall notify the state retirement system of	1735
which the other system retirant was a member of such employment.	1736

(C) An individual who became an SERS retirant or other system	1737
retirant prior to the effective date of this amendment who has	1738
received a retirement allowance or disability benefit for less	1739
than two months when employment subject to this sectiondivision	1740
commences shall forfeit the retirement allowance or disability	1741
benefit for any month the SERS retirant or other system retirant	1742
is employed prior to the expiration of the two-month period.	1743
Service and contributions for that period shall not be included in	1744
the calculation of any benefits payable to the SERS retirant or	1745
other system retirant, and those contributions shall be refunded	1746
on death or termination of the employment. Contributions made on	1747
compensation earned after the expiration of such period shall be	1748
used in the calculation of the benefit or payment due under	1749
section 3309.344 of the Revised Code.	1750

(C) An individual who becomes an SERS retirant or other	1751
system retirant on or after the effective date of this amendment	1752
shall forfeit the pension portion of the retirement allowance for	1753
the period beginning the first day of the month following the	1754
month in which employment begins and ending on the first day of	1755
the month following the month in which employment ends. The	1756
annuity portion of the retirement allowance shall be suspended on	1757
the day employment begins and accumulate to the credit of the	1758
retirant to be used in a recalculation of the retirement allowance	1759
after employment ends. Neither the retirant nor the retirant's	1760
employer shall contribute to the school employees retirement	1761
system on the retirant's behalf.	1762

(D) An employer that employs an SERS retirant or other system	1763
retirant shall notify the school employees retirement board of the	1764
employment not later than the end of the month in which the	1765
employment commences. On receipt of notice from an employer that	1766
an individual who is an other system retirant has been employed,	1767
the school employees retirement system shall notify the state	1768
retirement system of which the other system retirant was a member	1769
of such employment.	1770

(E) On receipt of notice from the Ohio police and fire	1771
pension fund, public employees retirement system, or state	1772
teachers retirement system of the re-employment of an SERS	1773
retirant, the school employees retirement system shall not pay, or	1774
if paid shall recover, the amount to be forfeited by the SERS	1775
retirant in accordance with section 145.38, 742.26, or 3307.35 of	1776
the Revised Code.	1777

(E)(F) An SERS retirant or other system retirant subject to	1778
this section is not a member of the school employees retirement	1779
system; does not have any of the rights, privileges, or	1780
obligations of membership, except as specified in this section;	1781
and is not eligible to receive health, medical, hospital, or	1782
surgical benefits under section 3309.69 of the Revised Code for	1783
employment subject to this section.	1784

(F)(G) If the disability benefit of an other system retirant	1785
employed under this section is terminated, the retirant shall	1786
become a member of the school employees retirement system,	1787
effective on the first day of the month next following the	1788
termination, with all the rights, privileges, and obligations of	1789
membership. If the retirant, after the termination of the	1790
disability benefit, earns two years of service credit under this	1791
retirement system or under the public employees retirement system,	1792
Ohio police and fire pension fund, state teachers retirement	1793
system, or state highway patrol retirement system, the retirant's	1794
prior contributions as an other system retirant under this section	1795
shall be included in the retirant's total service credit as a	1796
school employees retirement system member, and the retirant shall	1797
forfeit all rights and benefits of this section. Not more than one	1798
year of credit may be given for any period of twelve months.	1799

(G)(H) This section does not affect the receipt of benefits	1800
by or eligibility for benefits of any person who on August 29,	1801
1976, was receiving a disability benefit or service retirement	1802
pension or allowance from a state or municipal retirement system	1803
in Ohio and was a member of any other state or municipal	1804
retirement system of this state.	1805

(H)(I) The school employees retirement board may adopt rules	1806
to carry out this section.	1807

Sec. 3309.344.  For purposes of this section, "SERS retirant"	1808
includes a member who retired under section 3309.343 of the	1809
Revised Code.	1810

(A) Except as provided in division (B)(3) of this section, an	1811
SERS retirant or other system retirant who has made contributions	1812
under section 3309.341 or 3309.343 of the Revised Code may file an	1813
application with the school employees retirement system for a	1814
benefit consisting of a single life annuity. The annuity shall	1815
have a reserve equal to the amount of the retirant's accumulated	1816
contributions for the period of employment, other than the	1817
contributions excluded pursuant to division (C)(B)(2) of section	1818
3309.341 of the Revised Code, and an amount of the employer's	1819
contributions determined by the board, plus interest credited to	1820
the date of retirement at a rate determined by the board. The SERS	1821
retirant or other system retirant shall elect either to receive	1822
the benefit as a monthly annuity for life or a lump sum payment	1823
discounted to the present value using a rate of interest	1824
determined by the board, except that if the monthly annuity would	1825
be less than twenty-five dollars per month, the retirant shall	1826
receive a lump sum payment.	1827

A benefit payable under this division shall commence on the	1828
first day of the month after the latest of the following:	1829

(1) The last day for which compensation for all employment	1830
subject to sections 3309.341 and 3309.343 of the Revised Code was	1831
paid;	1832

(2) Attainment by the SERS retirant or other system retirant	1833
of age sixty-five;	1834

(3) If the SERS retirant or other system retirant was	1835
previously employed under section 3309.341 or 3309.343 of the	1836
Revised Code and is receiving or previously received a benefit	1837
under this division, completion of a period of twelve months since	1838
the effective date of that benefit.	1839

(B)(1) An SERS or other system retirant under age sixty-five	1840
who has made contributions under section 3309.341 or 3309.343 of	1841
the Revised Code may file an application with the school employees	1842
retirement system for a return of those contributions if both of	1843
the following conditions are met:	1844

(a) The retirant has terminated, for any reason other than	1845
death, the employment for which the contributions were made.	1846

(b) If the retirant received a return of contributions under	1847
this division for a previous period of employment under section	1848
3309.341 or 3309.343 of the Revised Code, twelve months have	1849
passed since the date the retirement system returned the	1850
contributions.	1851

(2) A return of contributions under this division shall	1852
consist of all of the contributions the SERS or other system	1853
retirant made under section 3309.341 or 3309.343 of the Revised	1854
Code.	1855

(3) Payment of a return of contributions under this division	1856
cancels the SERS or other system retirant's right to a benefit	1857
under division (A) of this section for the service for which the	1858
contributions were made.	1859

(C)(1) If an SERS retirant or other system retirant who made	1860
contributions under section 3309.341 or 3309.343 of the Revised	1861
Code dies before receiving a benefit under division (A) of this	1862
section or a return of contributions under division (B) of this	1863
section, a lump sum payment shall be paid to the beneficiary under	1864
division (D) of this section. The lump sum shall be calculated in	1865
accordance with division (A) of this section.	1866

(2) If at the time of death an SERS retirant or other system	1867
retirant receiving a monthly annuity under division (A) of this	1868
section has received less than the retirant would have received as	1869
a lump sum payment, the difference between the amount received and	1870
the amount that would have been received as a lump sum payment	1871
shall be paid to the retirant's beneficiary under division (D) of	1872
this section.	1873

(D) An SERS retirant or other system retirant employed under	1874
section 3309.341 or 3309.343 of the Revised Code may designate one	1875
or more persons as beneficiary to receive any benefits payable	1876
under this section due to death. The designation shall be in	1877
writing duly executed on a form provided by the school employees	1878
retirement board, signed by the SERS retirant or other system	1879
retirant, and filed with the board prior to death. The last	1880
designation of a beneficiary revokes all previous designations.	1881
The SERS retirant's or other system retirant's marriage, divorce,	1882
marriage dissolution, legal separation, withdrawal of account,	1883
birth of the retirant's child, or adoption of a child revokes all	1884
previous designations. If there is no designated beneficiary, the	1885
beneficiary is the beneficiary designated under division (D) of	1886
section 3309.44 of the Revised Code. If any benefit payable under	1887
this section due to the death of an SERS retirant or other system	1888
retirant is not claimed by a beneficiary within five years after	1889
the death, the amount payable shall be transferred to the	1890
guarantee fund and thereafter paid to the beneficiary or the	1891
estate of the SERS retirant or other system retirant on	1892
application to the board.	1893

(E) No amount received under this section shall be included	1894
in determining an additional benefit under section 3309.374 of the	1895
Revised Code or any other post-retirement benefit increases.	1896

Sec. 3501.13.  (A) The director of the board of elections	1897
shall keep a full and true record of the proceedings of the board	1898
and of all moneys received and expended; file and preserve in the	1899
board's office all orders and records pertaining to the	1900
administration of registrations, primaries, and elections; receive	1901
and have the custody of all books, papers, and property belonging	1902
to the board; and perform other duties in connection with the	1903
office of director and the proper conduct of elections as the	1904
board determines.	1905

(B) Before entering upon the duties of the office, the	1906
director shall subscribe to an oath that the director will support	1907
the Constitution of the United States and the Ohio Constitution,	1908
perform all the duties of the office to the best of the director's	1909
ability, enforce the election laws, and preserve all records,	1910
documents, and other property pertaining to the conduct of	1911
elections placed in the director's custody.	1912

(C) The director may administer oaths to persons required by	1913
law to file certificates or other papers with the board, to judges	1914
of elections, to witnesses who are called to testify before the	1915
board, and to voters filling out blanks at the board's offices.	1916
Except as otherwise provided by state or federal law, the records	1917
of the board and papers and books filed in its office are public	1918
records and open to inspection under such reasonable regulations	1919
as shall be established by the board. The following notice shall	1920
be posted in a prominent place at each board office:	1921

"Except as otherwise provided by state or federal law,	1922
records filed in this office of the board of elections are open to	1923
public inspection during normal office hours, pursuant to the	1924
following reasonable regulations: (the board shall here list its	1925
regulations). Whoever prohibits any person from inspecting the	1926
public records of this board is subject to the penalties of	1927
section 3599.161 of the Revised Code."	1928

(D) Upon receipt of a written declaration of intent to retire	1929
as provided for in section 145.38 of the Revised Code, the	1930
director shall provide a copy to each member of the board of	1931
elections.	1932

Section 2.  That existing sections 145.01, 145.191, 145.38,	1933
145.384, 145.471, 145.472, 145.58, 742.26, 3307.01, 3307.35,	1934
3307.352, 3309.341, 3309.344, and 3501.13 and sections 145.381,	1935
145.382, 3307.353, and 3309.345 of the Revised Code are hereby	1936
repealed.	1937