Bill Text: OH SB343 | 2011-2012 | 129th General Assembly | Engrossed

Ohio Senate Bill 343 (Prior Session Legislation)

Bill Title: To revise the law governing the Public Employees Retirement System.

Spectrum: Slight Partisan Bill (Republican 37-24)

Status: (Passed) 2012-12-26 - Effective Date [SB343 Detail]

Download: Ohio-2011-SB343-Engrossed.html

As Passed by the House

129th General Assembly

Regular Session

2011-2012

Sub. S. B. No. 343

Senators Niehaus, Kearney

Cosponsors: Senators Bacon, Coley, Eklund, Hite, Jones, Lehner, Schiavoni, Seitz, Smith, Tavares
Representatives Adams, R., Amstutz, Anielski, Antonio, Baker, Barnes, Blair, Blessing, Boose, Boyce, Boyd, Bubp, Buchy, Budish, DeVitis, Driehaus, Duffey, Fedor, Fende, Foley, Garland, Goyal, Grossman, Hackett, Hagan, C., Hagan, R., Heard, Henne, Hill, Letson, Lynch, Martin, McGregor, Milkovich, Murray, Newbold, Pillich, Ramos, Roegner, Ruhl, Sears, Slaby, M., Smith, Stebelton, Thompson, Wachtmann, Winburn, Yuko Speaker Batchelder

A BILL

To amend sections 101.92, 101.93, 145.01, 145.04,

145.041, 145.05, 145.057, 145.06, 145.09, 145.19,

145.191, 145.192, 145.193, 145.20, 145.201,

145.22, 145.23, 145.27, 145.28, 145.29, 145.291,

145.293, 145.294, 145.295, 145.297, 145.298,

145.299, 145.2911, 145.2912, 145.2913, 145.2914,

145.30, 145.301, 145.31, 145.32, 145.323, 145.325,

145.33, 145.331, 145.35, 145.36, 145.361, 145.362,

145.37, 145.38, 145.383, 145.384, 145.39, 145.40,

145.401, 145.41, 145.43, 145.45, 145.452, 145.46,

145.47, 145.473, 145.48, 145.483, 145.49, 145.51,

145.54, 145.56, 145.561, 145.563, 145.58, 145.62,

145.63, 145.64, 145.813, 145.814, 145.82, 145.83,

145.87, 145.88, 145.92, 145.95, 145.97, 742.63,

2329.66, 2921.13, 3105.80, 3305.06, 3309.312, and

3375.411; to amend, for the purpose of adopting

new section numbers as indicated in parentheses,

sections 145.29 (145.292) and 145.325 (145.584);

to enact new sections 145.29 and 145.332 and

sections 145.016, 145.017, 145.036, 145.037,

145.038, 145.101, 145.194, 145.195, 145.2915,

145.2916, 145.333, 145.363, 145.431, 145.574,

2901.431, and 2929.194; and to repeal sections

145.02, 145.292, 145.321, 145.322, 145.324,

145.326, 145.327, 145.328, 145.329, 145.3210,

145.3211, 145.3212, 145.3213, 145.332, 145.34,

145.42, 145.44, 145.461, and 145.462 of the

Revised Code to revise the law governing the

Public Employees Retirement System.

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

Section 1. That sections 101.92, 101.93, 145.01, 145.04,	30
145.041, 145.05, 145.057, 145.06, 145.09, 145.19, 145.191,	31
145.192, 145.193, 145.20, 145.201, 145.22, 145.23, 145.27, 145.28,	32
145.29, 145.291, 145.293, 145.294, 145.295, 145.297, 145.298,	33
145.299, 145.2911, 145.2912, 145.2913, 145.2914, 145.30, 145.301,	34
145.31, 145.32, 145.323, 145.325, 145.33, 145.331, 145.35, 145.36,	35
145.361, 145.362, 145.37, 145.38, 145.383, 145.384, 145.39,	36
145.40, 145.401, 145.41, 145.43, 145.45, 145.452, 145.46, 145.47,	37
145.473, 145.48, 145.483, 145.49, 145.51, 145.54, 145.56, 145.561,	38
145.563, 145.58, 145.62, 145.63, 145.64, 145.813, 145.814, 145.82,	39
145.83, 145.87, 145.88, 145.92, 145.95, 145.97, 742.63, 2329.66,	40
2921.13, 3105.80, 3305.06, 3309.312, and 3375.411 be amended;	41
sections 145.29 (145.292) and 145.325 (145.584) be amended for the	42
purpose of adopting new section numbers as indicated in	43
parentheses; and new sections 145.29 and 145.332 and sections	44
145.016, 145.017, 145.036, 145.037, 145.038, 145.101, 145.194,	45
145.195, 145.2915, 145.2916, 145.333, 145.363, 145.431, 145.574,	46
2901.431, and 2929.194 of the Revised Code be enacted to read as	47
follows:	48

Sec. 101.92. (A) Each retirement system lobbyist and each	49
employer shall file with the joint legislative ethics committee,	50
within ten days following the engagement of a retirement system	51
lobbyist, an initial registration statement showing all of the	52
following:	53

(1) The name, business address, and occupation of the	54
retirement system lobbyist;	55

(2) The name and business address of the employer or of the	56
real party in interest on whose behalf the retirement system	57
lobbyist is acting, if it is different from the employer. For the	58
purposes of division (A) of this section, where a trade	59
association or other charitable or fraternal organization that is	60
exempt from federal income taxation under subsection 501(c) of the	61
federal Internal Revenue Code is the employer, the statement need	62
not list the names and addresses of every member of the	63
association or organization, so long as the association or	64
organization itself is listed.	65

(3) A brief description of the retirement system decision to	66
which the engagement relates;	67

(4) The name of the retirement system or systems to which the	68
engagement relates.	69

(B) In addition to the initial registration statement	70
required by division (A) of this section, each retirement system	71
lobbyist and employer shall file with the joint committee, not	72
later than the last day of January, May, and September of each	73
year, an updated registration statement that confirms the	74
continuing existence of each engagement described in an initial	75
registration statement and that lists the specific retirement	76
system decisions that the lobbyist sought to influence under the	77
engagement during the period covered by the updated statement, and	78
with it any statement of expenditures required to be filed by	79
section 101.93 of the Revised Code and any details of financial	80
transactions required to be filed by section 101.94 of the Revised	81
Code.	82

(C) If a retirement system lobbyist is engaged by more than	83
one employer, the lobbyist shall file a separate initial and	84
updated registration statement for each engagement. If an employer	85
engages more than one retirement system lobbyist, the employer	86
need file only one updated registration statement under division	87
(B) of this section, which shall contain the information required	88
by division (B) of this section regarding all of the retirement	89
system lobbyists engaged by the employer.	90

(D)(1) A change in any information required by division	91
(A)(1), (2), or (B) of this section shall be reflected in the next	92
updated registration statement filed under division (B) of this	93
section.	94

(2) Within thirty days following the termination of an	95
engagement, the retirement system lobbyist who was employed under	96
the engagement shall send written notification of the termination	97
to the joint committee.	98

(E) A registration fee of twenty-five dollars shall be	99
charged for filing an initial registration statement. All money	100
collected from registration fees under this division and late	101
filing fees under division (G) of this section shall be deposited	102
into the state treasury to the credit of the joint legislative	103
ethics committee fund created under section 101.34 of the Revised	104
Code.	105

(F) Upon registration pursuant to this section, a retirement	106
system lobbyist shall be issued a card by the joint committee	107
showing that the lobbyist is registered. The registration card and	108
the retirement system lobbyist's registration shall be valid from	109
the date of their issuance until the thirty-first day of January	110
of the year following the year in which the initial registration	111
was filed.	112

(G) The executive director of the joint committee shall be	113
responsible for reviewing each registration statement filed with	114
the joint committee under this section and for determining whether	115
the statement contains all of the required information. If the	116
joint committee determines that the registration statement does	117
not contain all of the required information or that a retirement	118
system lobbyist or employer has failed to file a registration	119
statement, the joint committee shall send written notification by	120
certified mail to the person who filed the registration statement	121
regarding the deficiency in the statement or to the person who	122
failed to file the registration statement regarding the failure.	123
Any person so notified by the joint committee shall, not later	124
than fifteen days after receiving the notice, file a registration	125
statement or an amended registration statement that contains all	126
of the required information. If any person who receives a notice	127
under this division fails to file a registration statement or such	128
an amended registration statement within this fifteen-day period,	129
the joint committee shall assess a late filing fee equal to twelve	130
dollars and fifty cents per day, up to a maximum fee of one	131
hundred dollars, upon that person. The joint committee may waive	132
the late filing fee for good cause shown.	133

(H) On or before the fifteenth day of March of each year, the	134
joint committee shall, in the manner and form that it determines,	135
publish a report containing statistical information on the	136
registration statements filed with it under this section during	137
the preceding year.	138

(I) If an employer who engages a retirement system lobbyist	139
is the recipient of a contract, grant, lease, or other financial	140
arrangement pursuant to which funds of the state or of a	141
retirement system are distributed or allocated, the ~~executive~~	142
~~agency or any aggrieved party~~retirement system may consider the	143
failure of the employer or the retirement system lobbyist to	144
comply with this section as a breach of a material condition of	145
the contract, grant, lease, or other financial arrangement.	146

(J) Retirement system officials may require certification	147
from any person seeking the award of a contract, grant, lease, or	148
financial arrangement that the person and the person's employer	149
are in compliance with this section.	150

Sec. 101.93. (A) Each retirement system lobbyist and each	151
employer shall file with the joint legislative ethics committee,	152
with the updated registration statement required by division (B)	153
of section ~~121.62~~101.92 of the Revised Code, a statement of	154
expenditures as specified in divisions (B) and (C) of this	155
section. A retirement system lobbyist shall file a separate	156
statement of expenditures under this section for each employer	157
that engages the retirement system lobbyist.	158

(B)(1) In addition to the information required by divisions	159
(B)(2) and (3) of this section, a statement filed by a retirement	160
system lobbyist shall show the total amount of expenditures made	161
during the reporting period covered by the statement by the	162
retirement system lobbyist.	163

(2) If, during a reporting period covered by a statement, an	164
employer or any retirement system lobbyist the employer engaged	165
made, either separately or in combination with each other,	166
expenditures to, at the request of, for the benefit of, or on	167
behalf of a member of a board of a state retirement system, a	168
state retirement system investment official, or an employee of a	169
state retirement system whose position involves substantial and	170
material exercise of discretion in the investment of retirement	171
system funds the employer or retirement system lobbyist also shall	172
state the name of the member, official, or employee to whom, at	173
whose request, for whose benefit, or on whose behalf the	174
expenditures were made, the total amount of the expenditures made,	175
a brief description of the expenditures made, the approximate date	176
the expenditures were made, the retirement system decision, if	177
any, sought to be influenced, and the identity of the client on	178
whose behalf the expenditure was made.	179

As used in division (B)(2) of this section, "expenditures"	180
does not include expenditures made by a retirement system lobbyist	181
as payment for meals and other food and beverages.	182

(3) If, during a reporting period covered by a statement, a	183
retirement system lobbyist made expenditures as payment for meals	184
and other food and beverages, that, when added to the amount of	185
previous payments made for meals and other food and beverages by	186
that retirement system lobbyist during that same calendar year,	187
exceeded a total of fifty dollars to, at the request of, for the	188
benefit of, or on behalf of a member of a board of a state	189
retirement system, a state retirement system investment official,	190
or an employee of a state retirement system whose position	191
involves substantial and material exercise of discretion in the	192
investment of retirement system funds, the retirement system	193
lobbyist shall also state regarding those expenditures the name of	194
the member, official, or employee to whom, at whose request, for	195
whose benefit, or on whose behalf the expenditures were made, the	196
total amount of the expenditures made, a brief description of the	197
expenditures made, the approximate date the expenditures were	198
made, the retirement system decision, if any, sought to be	199
influenced, and the identity of the client on whose behalf the	200
expenditure was made.	201

(C) In addition to the information required by divisions	202
(B)(2) and (3) of this section, a statement filed by an employer	203
shall show the total amount of expenditures made by the employer	204
filing the statement during the period covered by the statement.	205
As used in this section, "expenditures" does not include the	206
expenses of maintaining office facilities, or the compensation	207
paid to retirement system lobbyists engaged to influence	208
retirement system decisions or conduct retirement system lobbying	209
activity.	210

No employer shall be required to show any expenditure on a	211
statement filed under this division if the expenditure is reported	212
on a statement filed under division (B)(1), (2), or (3) of this	213
section by a retirement system lobbyist engaged by the employer.	214

(D) Any statement required to be filed under this section	215
shall be filed at the times specified in section ~~121.62~~101.92 of	216
the Revised Code. Each statement shall cover expenditures made	217
during the four-calendar-month period that ended on the last day	218
of the month immediately preceding the month in which the	219
statement is required to be filed.	220

(E) If it is impractical or impossible for a retirement	221
system lobbyist or employer to determine exact dollar amounts or	222
values of expenditures, reporting of good faith estimates, based	223
on reasonable accounting procedures, constitutes compliance with	224
this division.	225

(F) Retirement system lobbyists and employers shall retain	226
receipts or maintain records for all expenditures that are	227
required to be reported pursuant to this section. These receipts	228
or records shall be maintained for a period ending on the	229
thirty-first day of December of the second calendar year after the	230
year in which the expenditure was made.	231

(G)(1) At least ten days before the date on which the	232
statement is filed, each employer or retirement system lobbyist	233
who is required to file an expenditure statement under division	234
(B)(2) or (3) of this section shall deliver a copy of the	235
statement, or the portion showing the expenditure, to the member,	236
official, or employee who is listed in the statement as having	237
received the expenditure or on whose behalf it was made.	238

(2) If, during a reporting period covered by an expenditure	239
statement filed under division (B)(2) of this section, an employer	240
or any retirement system lobbyist the employer engaged made,	241
either separately or in combination with each other, either	242
directly or indirectly, expenditures for food and beverages	243
purchased for consumption on the premises in which the food and	244
beverages were sold to, at the request of, for the benefit orof,	245
or on behalf of any of the members, officials, or employees	246
described in division (B)(2) of this section, the employer or	247
retirement system lobbyist shall deliver to the member, official,	248
or employee a statement that contains all of the nondisputed	249
information prescribed in division (B)(2) of this section with	250
respect to the expenditures described in division (G)(2) of this	251
section. The statement of expenditures made under division (G)(2)	252
of this section shall be delivered to the member, official, or	253
employee to whom, at whose request, for whose benefit, or on whose	254
behalf those expenditures were made on the same day in which a	255
copy of the expenditure statement or of a portion showing the	256
expenditure is delivered to the member, official, or employee	257
under division (G)(1) of this section. An employer is not required	258
to show any expenditure on a statement delivered under division	259
(G)(2) of this section if the expenditure is shown on a statement	260
delivered under division (G)(2) of this section by a retirement	261
system lobbyist engaged by the employer.	262

Sec. 145.01. As used in this chapter:

263

(A) "Public employee" means:

264

(1) Any person holding an office, not elective, under the	265
state or any county, township, municipal corporation, park	266
district, conservancy district, sanitary district, health	267
district, metropolitan housing authority, state retirement board,	268
Ohio historical society, public library, county law library, union	269
cemetery, joint hospital, institutional commissary, state	270
university, or board, bureau, commission, council, committee,	271
authority, or administrative body as the same are, or have been,	272
created by action of the general assembly or by the legislative	273
authority of any of the units of local government named in	274
division (A)(1) of this section, or employed and paid in whole or	275
in part by the state or any of the authorities named in division	276
(A)(1) of this section in any capacity not covered by section	277
742.01, 3307.01, 3309.01, or 5505.01 of the Revised Code.	278

(2) A person who is a member of the public employees	279
retirement system and who continues to perform the same or similar	280
duties under the direction of a contractor who has contracted to	281
take over what before the date of the contract was a publicly	282
operated function. The governmental unit with which the contract	283
has been made shall be deemed the employer for the purposes of	284
administering this chapter.	285

(3) Any person who is an employee of a public employer,	286
notwithstanding that the person's compensation for that employment	287
is derived from funds of a person or entity other than the	288
employer. Credit for such service shall be included as total	289
service credit, provided that the employee makes the payments	290
required by this chapter, and the employer makes the payments	291
required by sections 145.48 and 145.51 of the Revised Code.	292

(4) A person who elects in accordance with section 145.015 of	293
the Revised Code to remain a contributing member of the public	294
employees retirement system.	295

(5) A person who is an employee of the legal rights service	296
on September 30, 2012, and continues to be employed by the	297
nonprofit entity established under Section 319.20 of Am. Sub. H.B.	298
153 of the 129th general assembly. The nonprofit entity is the	299
employer for the purpose of this chapter.	300

In all cases of doubt, the public employees retirement board	301
shall determine under section 145.036, 145.037, or 145.038 of the	302
Revised Code whether any person is a public employee, and its	303
decision is final.	304

(B) "Member" means any public employee, other than a public	305
employee excluded or exempted from membership in the retirement	306
system by section 145.03, 145.031, 145.032, 145.033, 145.034,	307
145.035, or 145.38 of the Revised Code. "Member" includes a PERS	308
retirant who becomes a member under division (C) of section 145.38	309
of the Revised Code. "Member" also includes a disability benefit	310
recipient.	311

(C) "Head of the department" means the elective or appointive	312
head of the several executive, judicial, and administrative	313
departments, institutions, boards, and commissions of the state	314
and local government as the same are created and defined by the	315
laws of this state or, in case of a charter government, by that	316
charter.	317

(D) "Employer" or "public employer" means the state or any	318
county, township, municipal corporation, park district,	319
conservancy district, sanitary district, health district,	320
metropolitan housing authority, state retirement board, Ohio	321
historical society, public library, county law library, union	322
cemetery, joint hospital, institutional commissary, state medical	323
university, state university, or board, bureau, commission,	324
council, committee, authority, or administrative body as the same	325
are, or have been, created by action of the general assembly or by	326
the legislative authority of any of the units of local government	327
named in this division not covered by section 742.01, 3307.01,	328
3309.01, or 5505.01 of the Revised Code. In addition, "employer"	329
means the employer of any public employee.	330

(E) ~~"Prior service" means all service as a public employee~~	331
~~rendered before January 1, 1935, and all service as an employee of~~	332
~~any employer who comes within the state teachers retirement system~~	333
~~or of the school employees retirement system or of any other~~	334
~~retirement system established under the laws of this state~~	335
~~rendered prior to January 1, 1935, provided that if the employee~~	336
~~claiming the service was employed in any capacity covered by that~~	337
~~other system after that other system was established, credit for~~	338
~~the service may be allowed by the public employees retirement~~	339
~~system only when the employee has made payment, to be computed on~~	340
~~the salary earned from the date of appointment to the date~~	341
~~membership was established in the public employees retirement~~	342
~~system, at the rate in effect at the time of payment, and the~~	343
~~employer has made payment of the corresponding full liability as~~	344
~~provided by section 145.44 of the Revised Code.~~ "Prior military	345
service" also means all service credited for active duty with the	346
armed forces of the United States as provided in section 145.30 of	347
the Revised Code.	348

~~If an employee who has been granted prior service credit by~~	349
~~the public employees retirement system for service rendered prior~~	350
~~to January 1, 1935, as an employee of a board of education~~	351
~~establishes, before retirement, one year or more of contributing~~	352
~~service in the state teachers retirement system or school~~	353
~~employees retirement system, then the prior service ceases to be~~	354
~~the liability of this system.~~	355

~~If the board determines that a position of any member in any~~	356
~~calendar year prior to January 1, 1935, was a part-time position,~~	357
~~the board shall determine what fractional part of a year's credit~~	358
~~shall be allowed by the following formula:~~	359

~~(1) When the member has been either elected or appointed to~~	360
~~an office the term of which was two or more years and for which an~~	361
~~annual salary is established, the fractional part of the year's~~	362
~~credit shall be computed as follows:~~	363

~~First, when the member's annual salary is one thousand~~	364
~~dollars or less, the service credit for each such calendar year~~	365
~~shall be forty per cent of a year.~~	366

~~Second, for each full one hundred dollars of annual salary~~	367
~~above one thousand dollars, the member's service credit for each~~	368
~~such calendar year shall be increased by two and one-half per~~	369
~~cent.~~	370

~~(2) When the member is paid on a per diem basis, the service~~	371
~~credit for any single year of the service shall be determined by~~	372
~~using the number of days of service for which the compensation was~~	373
~~received in any such year as a numerator and using two hundred~~	374
~~fifty days as a denominator.~~	375

~~(3) When the member is paid on an hourly basis, the service~~	376
~~credit for any single year of the service shall be determined by~~	377
~~using the number of hours of service for which the compensation~~	378
~~was received in any such year as a numerator and using two~~	379
~~thousand hours as a denominator.~~	380

(F) "Contributor" means any person who has an account in the	381
employees' savings fund created by section 145.23 of the Revised	382
Code. When used in the sections listed in division (B) of section	383
145.82 of the Revised Code, "contributor" includes any person	384
participating in a PERS defined contribution plan.	385

(G) "Beneficiary" or "beneficiaries" means the estate or a	386
person or persons who, as the result of the death of a member,	387
contributor, or retirant, qualify for or are receiving some right	388
or benefit under this chapter.	389

(H)(1) "Total service credit," except as provided in section	390
145.37 of the Revised Code, means all service credited to a member	391
of the retirement system since last becoming a member, including	392
restored service credit as provided by section 145.31 of the	393
Revised Code; credit purchased under sections 145.293 and 145.299	394
of the Revised Code; ~~all the member's prior service credit;~~ all	395
the member's military service credit computed as provided in this	396
chapter; all service credit established pursuant to section	397
145.297 of the Revised Code; and any other service credited under	398
this chapter. ~~In addition, "total service credit" includes any~~	399
~~period, not in excess of three years, during which a member was~~	400
~~out of service and receiving benefits under Chapters 4121. and~~	401
~~4123. of the Revised Code.~~ For the exclusive purpose of satisfying	402
the service credit requirement and of determining eligibility for	403
benefits under sections 145.32, 145.33, 145.331, 145.332, 145.35,	404
145.36, and 145.361 of the Revised Code, "five or more years of	405
total service credit" means sixty or more calendar months of	406
contributing service in this system.	407

(2) "One and one-half years of contributing service credit,"	408
as used in division (B) of section 145.45 of the Revised Code,	409
also means eighteen or more calendar months of employment by a	410
municipal corporation that formerly operated its own retirement	411
plan for its employees or a part of its employees, provided that	412
all employees of that municipal retirement plan who have eighteen	413
or more months of such employment, upon establishing membership in	414
the public employees retirement system, shall make a payment of	415
the contributions they would have paid had they been members of	416
this system for the eighteen months of employment preceding the	417
date membership was established. When that payment has been made	418
by all such employee members, a corresponding payment shall be	419
paid into the employers' accumulation fund by that municipal	420
corporation as the employer of the employees.	421

(3) Where a member also is a member of the state teachers	422
retirement system or the school employees retirement system, or	423
both, except in cases of retirement on a combined basis pursuant	424
to section 145.37 of the Revised Code or as provided in section	425
145.383 of the Revised Code, service credit for any period shall	426
be credited on the basis of the ratio that contributions to the	427
public employees retirement system bear to total contributions in	428
all state retirement systems.	429

(4) Not more than one year of credit may be given for any	430
period of twelve months.	431

(5) "Ohio service credit" means credit for service that was	432
rendered to the state or any of its political subdivisions or any	433
employer.	434

(I) "Regular interest" means interest at any rates for the	435
respective funds and accounts as the public employees retirement	436
board may determine from time to time.	437

(J) "Accumulated contributions" means the sum of all amounts	438
credited to a contributor's individual account in the employees'	439
savings fund together with any interest credited to the	440
contributor's account under section 145.471 or 145.472 of the	441
Revised Code.	442

(K)(1) "Final average salary" means ~~the quotient obtained by~~	443
~~dividing by three~~ the ~~sum~~greater of the ~~three full~~following:	444

(a) The sum of the member's earnable salaries for the	445
appropriate number of calendar years of contributing service,	446
determined under section 145.017 of the Revised Code, in which the	447
member's earnable salary was highest, ~~except that if the member~~	448
~~has a partial year of contributing service in the year the~~	449
~~member's employment terminates and the member's earnable salary~~	450
~~for the partial year is higher than for any comparable period in~~	451
~~the three years, the member's earnable salary for the partial year~~	452
~~shall be substituted for the member's earnable salary for the~~	453
~~comparable period during the three years in which the member's~~	454
~~earnable salary was lowest~~divided by the same number of calendar	455
years or, if the member has fewer than the appropriate number of	456
calendar years of contributing service, the total of the member's	457
earnable salary for all years of contributing service divided by	458
the number of calendar years of the member's contributing service;	459

(b) The sum of a member's earnable salaries for the	460
appropriate number of consecutive months, determined under section	461
145.017 of the Revised Code, that were the member's last months of	462
service, up to and including the last month, divided by the	463
appropriate number of years or, if the time between the first and	464
final months of service is less than the appropriate number of	465
consecutive months, the total of the member's earnable salary for	466
all months of contributing service divided by the number of years	467
between the first and final months of contributing service,	468
including any fraction of a year, except that the member's final	469
average salary shall not exceed the member's highest earnable	470
salary for any twelve consecutive months.	471

(2) If ~~a member has less than three years of contributing~~	472
~~service, the member's final average salary shall be the member's~~	473
~~total earnable salary divided by the total number of years,~~	474
~~including any fraction of a year, of the member's contributing~~	475
~~service.~~	476

~~(3) For the purpose of calculating benefits payable to a~~	477
~~member qualifying for service credit under division (Z) of this~~	478
~~section, "final average salary" means the total earnable salary on~~	479
~~which contributions were made divided by the total number of years~~	480
~~during which contributions were made, including any fraction of a~~	481
~~year. If contributions were made for less than twelve months,~~	482
~~"final average salary" means the member's total earnable salary~~	483
contributions were made in only one calendar year, "final average	484
salary" means the member's total earnable salary.	485

(L) "Annuity" means payments for life derived from	486
contributions made by a contributor and paid from the annuity and	487
pension reserve fund as provided in this chapter. All annuities	488
shall be paid in twelve equal monthly installments.	489

(M) "Annuity reserve" means the present value, computed upon	490
the basis of the mortality and other tables adopted by the board,	491
of all payments to be made on account of any annuity, or benefit	492
in lieu of any annuity, granted to a retirant as provided in this	493
chapter.	494

(N)(1) "Disability retirement" means retirement as provided	495
in section 145.36 of the Revised Code.	496

(2) "Disability allowance" means an allowance paid on account	497
of disability under section 145.361 of the Revised Code.	498

(3) "Disability benefit" means a benefit paid as disability	499
retirement under section 145.36 of the Revised Code, as a	500
disability allowance under section 145.361 of the Revised Code, or	501
as a disability benefit under section 145.37 of the Revised Code.	502

(4) "Disability benefit recipient" means a member who is	503
receiving a disability benefit.	504

(O) "Age and service retirement" means retirement as provided	505
in sections 145.32, 145.33, 145.331, ~~145.34,~~145.332, 145.37, and	506
145.46 and former section 145.34 of the Revised Code.	507

(P) "Pensions" means annual payments for life derived from	508
contributions made by the employer that at the time of retirement	509
are credited into the annuity and pension reserve fund from the	510
employers' accumulation fund and paid from the annuity and pension	511
reserve fund as provided in this chapter. All pensions shall be	512
paid in twelve equal monthly installments.	513

(Q) "Retirement allowance" means the pension plus that	514
portion of the benefit derived from contributions made by the	515
member.	516

(R)(1) Except as otherwise provided in division (R) of this	517
section, "earnable salary" means all salary, wages, and other	518
earnings paid to a contributor by reason of employment in a	519
position covered by the retirement system. The salary, wages, and	520
other earnings shall be determined prior to determination of the	521
amount required to be contributed to the employees' savings fund	522
under section 145.47 of the Revised Code and without regard to	523
whether any of the salary, wages, or other earnings are treated as	524
deferred income for federal income tax purposes. "Earnable salary"	525
includes the following:	526

(a) Payments made by the employer in lieu of salary, wages,	527
or other earnings for sick leave, personal leave, or vacation used	528
by the contributor;	529

(b) Payments made by the employer for the conversion of sick	530
leave, personal leave, and vacation leave accrued, but not used if	531
the payment is made during the year in which the leave is accrued,	532
except that payments made pursuant to section 124.383 or 124.386	533
of the Revised Code are not earnable salary;	534

(c) Allowances paid by the employer for ~~full~~ maintenance,	535
consisting of housing, laundry, and meals, as certified to the	536
retirement board by the employer or the head of the department	537
that employs the contributor;	538

(d) Fees and commissions paid under section 507.09 of the	539
Revised Code;	540

(e) Payments that are made under a disability leave program	541
sponsored by the employer and for which the employer is required	542
by section 145.296 of the Revised Code to make periodic employer	543
and employee contributions;	544

(f) Amounts included pursuant to ~~divisions~~former division	545
(K)(3) and former division (Y) of this section and section	546
145.2916 of the Revised Code.	547

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

548

(a) Fees and commissions, other than those paid under section	549
507.09 of the Revised Code, paid as sole compensation for personal	550
services and fees and commissions for special services over and	551
above services for which the contributor receives a salary;	552

(b) Amounts paid by the employer to provide life insurance,	553
sickness, accident, endowment, health, medical, hospital, dental,	554
or surgical coverage, or other insurance for the contributor or	555
the contributor's family, or amounts paid by the employer to the	556
contributor in lieu of providing the insurance;	557

(c) Incidental benefits, including lodging, food, laundry,	558
parking, or services furnished by the employer, or use of the	559
employer's property or equipment, or amounts paid by the employer	560
to the contributor in lieu of providing the incidental benefits;	561

(d) Reimbursement for job-related expenses authorized by the	562
employer, including moving and travel expenses and expenses	563
related to professional development;	564

(e) Payments for accrued but unused sick leave, personal	565
leave, or vacation that are made at any time other than in the	566
year in which the sick leave, personal leave, or vacation was	567
accrued;	568

(f) Payments made to or on behalf of a contributor that are	569
in excess of the annual compensation that may be taken into	570
account by the retirement system under division (a)(17) of section	571
401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26	572
U.S.C.A. 401(a)(17), as amended;	573

(g) Payments made under division (B), (C), or (E) of section	574
5923.05 of the Revised Code, Section 4 of Substitute Senate Bill	575
No. 3 of the 119th general assembly, Section 3 of Amended	576
Substitute Senate Bill No. 164 of the 124th general assembly, or	577
Amended Substitute House Bill No. 405 of the 124th general	578
assembly;	579

(h) Anything of value received by the contributor that is	580
based on or attributable to retirement or an agreement to retire,	581
except that payments made on or before January 1, 1989, that are	582
based on or attributable to an agreement to retire shall be	583
included in earnable salary if both of the following apply:	584

(i) The payments are made in accordance with contract	585
provisions that were in effect prior to January 1, 1986;	586

(ii) The employer pays the retirement system an amount	587
specified by the retirement board equal to the additional	588
liability resulting from the payments.	589

(i) The portion of any amount included in section 145.2916 of	590
the Revised Code that represents employer contributions.	591

(3) The retirement board shall determine by rule whether any	592
compensation not enumerated in division (R) of this section is	593
earnable salary, and its decision shall be final.	594

(S) "Pension reserve" means the present value, computed upon	595
the basis of the mortality and other tables adopted by the board,	596
of all payments to be made on account of any retirement allowance	597
or benefit in lieu of any retirement allowance, granted to a	598
member or beneficiary under this chapter.	599

(T)~~(1)~~ "Contributing service" means ~~all~~both of the	600
following:	601

(1) All service credited to a member of the system since	602
January 1, 1935, for which contributions are made as required by	603
sections 145.47, 145.48, and 145.483 of the Revised Code. In any	604
year subsequent to 1934, credit for any service shall be allowed	605
~~by the following formula:~~	606

~~(a) For each month for which the member's earnable salary is~~	607
~~two hundred fifty dollars or more, allow one month's credit.~~	608

~~(b) For each month for which the member's earnable salary is~~	609
~~less than two hundred fifty dollars, allow a fraction of a month's~~	610
~~credit. The numerator of this fraction shall be the earnable~~	611
~~salary during the month, and the denominator shall be two hundred~~	612
~~fifty dollars, except that if the member's annual earnable salary~~	613
~~is less than six hundred dollars, the member's credit shall not be~~	614
~~reduced below twenty per cent of a year for a calendar year of~~	615
~~employment during which the member worked each month. Division~~	616
~~(T)(1)(b) of this section shall not reduce any credit earned~~	617
~~before January 1, 1985.~~	618

~~(2) Notwithstanding division (T)(1) of this section, an~~	619
~~elected official who prior to January 1, 1980, was granted a full~~	620
~~year of credit for each year of service as an elected official~~	621
~~shall be considered to have earned a full year of credit for each~~	622
~~year of service regardless of whether the service was full-time or~~	623
~~part-time. The public employees retirement board has no authority~~	624
~~to reduce the credit~~in accordance with section 145.016 of the	625
Revised Code.	626

(2) Service credit received by election of the member under	627
section 145.814 of the Revised Code.	628

(U) "State retirement board" means the public employees	629
retirement board, the school employees retirement board, or the	630
state teachers retirement board.	631

(V) "Retirant" means any former member who retires and is	632
receiving a monthly allowance as provided in sections 145.32,	633
145.33, 145.331, ~~145.34,~~145.332, and 145.46 and former section	634
145.34 of the Revised Code.	635

(W) "Employer contribution" means the amount paid by an	636
employer as determined under section 145.48 of the Revised Code.	637

(X) "Public service terminates" means the last day for which	638
a public employee is compensated for services performed for an	639
employer or the date of the employee's death, whichever occurs	640
first.	641

(Y) ~~When a member has been elected or appointed to an office,~~	642
~~the term of which is two or more years, for which an annual salary~~	643
~~is established, and in the event that the salary of the office is~~	644
~~increased and the member is denied the additional salary by reason~~	645
~~of any constitutional provision prohibiting an increase in salary~~	646
~~during a term of office, the member may elect to have the amount~~	647
~~of the member's contributions calculated upon the basis of the~~	648
~~increased salary for the office. At the member's request, the~~	649
~~board shall compute the total additional amount the member would~~	650
~~have contributed, or the amount by which each of the member's~~	651
~~contributions would have increased, had the member received the~~	652
~~increased salary for the office the member holds. If the member~~	653
~~elects to have the amount by which the member's contribution would~~	654
~~have increased withheld from the member's salary, the member shall~~	655
~~notify the employer, and the employer shall make the withholding~~	656
~~and transmit it to the retirement system. A member who has not~~	657
~~elected to have that amount withheld may elect at any time to make~~	658
~~a payment to the retirement system equal to the additional amount~~	659
~~the member's contribution would have increased, plus interest on~~	660
~~that contribution, compounded annually at a rate established by~~	661
~~the board and computed from the date on which the last~~	662
~~contribution would have been withheld from the member's salary to~~	663
~~the date of payment. A member may make a payment for part of the~~	664
~~period for which the increased contribution was not withheld, in~~	665
~~which case the interest shall be computed from the date the last~~	666
~~contribution would have been withheld for the period for which the~~	667
~~payment is made. Upon the payment of the increased contributions~~	668
~~as provided in this division, the increased annual salary as~~	669
~~provided by law for the office for the period for which the member~~	670
~~paid increased contributions thereon shall be used in determining~~	671
~~the member's earnable salary for the purpose of computing the~~	672
~~member's final average salary.~~	673

~~(Z)~~ "Five years of service credit," for the exclusive purpose	674
of satisfying the service credit requirements and of determining	675
eligibility ~~for benefits~~ under section 145.33 or 145.332 of the	676
Revised Code, means employment covered under this chapter or under	677
a former retirement plan operated, recognized, or endorsed by the	678
employer prior to coverage under this chapter or under a	679
combination of the coverage.	680

~~(AA)~~(Z) "Deputy sheriff" means any person who is commissioned	681
and employed as a full-time peace officer by the sheriff of any	682
county, and has been so employed since on or before December 31,	683
1965; any person who is or has been commissioned and employed as a	684
peace officer by the sheriff of any county since January 1, 1966,	685
and who has received a certificate attesting to the person's	686
satisfactory completion of the peace officer training school as	687
required by section 109.77 of the Revised Code; or any person	688
deputized by the sheriff of any county and employed pursuant to	689
section 2301.12 of the Revised Code as a criminal bailiff or court	690
constable who has received a certificate attesting to the person's	691
satisfactory completion of the peace officer training school as	692
required by section 109.77 of the Revised Code.	693

~~(BB)~~(AA) "Township constable or police officer in a township	694
police department or district" means any person who is	695
commissioned and employed as a full-time peace officer pursuant to	696
Chapter 505. or 509. of the Revised Code, who has received a	697
certificate attesting to the person's satisfactory completion of	698
the peace officer training school as required by section 109.77 of	699
the Revised Code.	700

~~(CC)~~(BB) "Drug agent" means any person who is either of the	701
following:	702

(1) Employed full time as a narcotics agent by a county	703
narcotics agency created pursuant to section 307.15 of the Revised	704
Code and has received a certificate attesting to the satisfactory	705
completion of the peace officer training school as required by	706
section 109.77 of the Revised Code;	707

(2) Employed full time as an undercover drug agent as defined	708
in section 109.79 of the Revised Code and is in compliance with	709
section 109.77 of the Revised Code.	710

~~(DD)~~(CC) "Department of public safety enforcement agent"	711
means a full-time employee of the department of public safety who	712
is designated under section 5502.14 of the Revised Code as an	713
enforcement agent and who is in compliance with section 109.77 of	714
the Revised Code.	715

~~(EE)~~(DD) "Natural resources law enforcement staff officer"	716
means a full-time employee of the department of natural resources	717
who is designated a natural resources law enforcement staff	718
officer under section 1501.013 of the Revised Code and is in	719
compliance with section 109.77 of the Revised Code.	720

~~(FF)~~(EE) "Park officer" means a full-time employee of the	721
department of natural resources who is designated a park officer	722
under section 1541.10 of the Revised Code and is in compliance	723
with section 109.77 of the Revised Code.	724

~~(GG)~~(FF) "Forest officer" means a full-time employee of the	725
department of natural resources who is designated a forest officer	726
under section 1503.29 of the Revised Code and is in compliance	727
with section 109.77 of the Revised Code.	728

~~(HH)~~(GG) "Preserve officer" means a full-time employee of the	729
department of natural resources who is designated a preserve	730
officer under section 1517.10 of the Revised Code and is in	731
compliance with section 109.77 of the Revised Code.	732

~~(II)~~(HH) "Wildlife officer" means a full-time employee of the	733
department of natural resources who is designated a wildlife	734
officer under section 1531.13 of the Revised Code and is in	735
compliance with section 109.77 of the Revised Code.	736

~~(JJ)~~(II) "State watercraft officer" means a full-time	737
employee of the department of natural resources who is designated	738
a state watercraft officer under section 1547.521 of the Revised	739
Code and is in compliance with section 109.77 of the Revised Code.	740

~~(KK)~~(JJ) "Park district police officer" means a full-time	741
employee of a park district who is designated pursuant to section	742
511.232 or 1545.13 of the Revised Code and is in compliance with	743
section 109.77 of the Revised Code.	744

~~(LL)~~(KK) "Conservancy district officer" means a full-time	745
employee of a conservancy district who is designated pursuant to	746
section 6101.75 of the Revised Code and is in compliance with	747
section 109.77 of the Revised Code.	748

~~(MM)~~(LL) "Municipal police officer" means a member of the	749
organized police department of a municipal corporation who is	750
employed full time, is in compliance with section 109.77 of the	751
Revised Code, and is not a member of the Ohio police and fire	752
pension fund.	753

~~(NN)~~(MM) "Veterans' home police officer" means any person who	754
is employed at a veterans' home as a police officer pursuant to	755
section 5907.02 of the Revised Code and is in compliance with	756
section 109.77 of the Revised Code.	757

~~(OO)~~(NN) "Special police officer for a mental health	758
institution" means any person who is designated as such pursuant	759
to section 5119.14 of the Revised Code and is in compliance with	760
section 109.77 of the Revised Code.	761

~~(PP)~~(OO) "Special police officer for an institution for the	762
~~mentally retarded and~~ developmentally disabled" means any person	763
who is designated as such pursuant to section 5123.13 of the	764
Revised Code and is in compliance with section 109.77 of the	765
Revised Code.	766

~~(QQ)~~(PP) "State university law enforcement officer" means any	767
person who is employed full time as a state university law	768
enforcement officer pursuant to section 3345.04 of the Revised	769
Code and who is in compliance with section 109.77 of the Revised	770
Code.	771

~~(RR)~~(QQ) "House sergeant at arms" means any person appointed	772
by the speaker of the house of representatives under division	773
(B)(1) of section 101.311 of the Revised Code who has arrest	774
authority under division (E)(1) of that section.	775

~~(SS)~~(RR) "Assistant house sergeant at arms" means any person	776
appointed by the house sergeant at arms under division (C)(1) of	777
section 101.311 of the Revised Code.	778

~~(TT)~~(SS) "Regional transit authority police officer" means a	779
person who is employed full time as a regional transit authority	780
police officer under division (Y) of section 306.35 of the Revised	781
Code and is in compliance with section 109.77 of the Revised Code.	782

~~(UU)~~(TT) "State highway patrol police officer" means a	783
special police officer employed full time and designated by the	784
superintendent of the state highway patrol pursuant to section	785
5503.09 of the Revised Code or a person serving full time as a	786
special police officer pursuant to that section on a permanent	787
basis on October 21, 1997, who is in compliance with section	788
109.77 of the Revised Code.	789

~~(VV)~~(UU) "Municipal public safety director" means a person	790
who serves full time as the public safety director of a municipal	791
corporation with the duty of directing the activities of the	792
municipal corporation's police department and fire department.	793

~~(WW)~~(VV) Notwithstanding section 2901.01 of the Revised Code,	794
"PERS law enforcement officer" means a sheriff or any of the	795
following whose primary duties are to preserve the peace, protect	796
life and property, and enforce the laws of this state: a deputy	797
sheriff, township constable or police officer in a township police	798
department or district, drug agent, department of public safety	799
enforcement agent, natural resources law enforcement staff	800
officer, park officer, forest officer, preserve officer, wildlife	801
officer, state watercraft officer, park district police officer,	802
conservancy district officer, veterans' home police officer,	803
special police officer for a mental health institution, special	804
police officer for an institution for the ~~mentally retarded and~~	805
developmentally disabled, state university law enforcement	806
officer, municipal police officer, house sergeant at arms,	807
assistant house sergeant at arms, regional transit authority	808
police officer, or state highway patrol police officer. PERS law	809
enforcement officer also includes a person serving as a municipal	810
public safety director at any time during the period from	811
September 29, 2005, to March 24, 2009, if the duties of that	812
service were to preserve the peace, protect life and property, and	813
enforce the laws of this state.	814

~~(XX)~~(WW) "Hamilton county municipal court bailiff" means a	815
person appointed by the clerk of courts of the Hamilton county	816
municipal court under division (A)(3) of section 1901.32 of the	817
Revised Code who is employed full time as a bailiff or deputy	818
bailiff, who has received a certificate attesting to the person's	819
satisfactory completion of the peace officer basic training	820
described in division (D)(1) of section 109.77 of the Revised	821
Code.	822

~~(YY)~~(XX) "PERS public safety officer" means a Hamilton county	823
municipal court bailiff, or any of the following whose primary	824
duties are other than to preserve the peace, protect life and	825
property, and enforce the laws of this state: a deputy sheriff,	826
township constable or police officer in a township police	827
department or district, drug agent, department of public safety	828
enforcement agent, natural resources law enforcement staff	829
officer, park officer, forest officer, preserve officer, wildlife	830
officer, state watercraft officer, park district police officer,	831
conservancy district officer, veterans' home police officer,	832
special police officer for a mental health institution, special	833
police officer for an institution for the mentally retarded and	834
developmentally disabled, state university law enforcement	835
officer, municipal police officer, house sergeant at arms,	836
assistant house sergeant at arms, regional transit authority	837
police officer, or state highway patrol police officer. "PERS	838
public safety officer" also includes a person serving as a	839
municipal public safety director at any time during the period	840
from September 29, 2005, to March 24, 2009, if the duties of that	841
service were other than to preserve the peace, protect life and	842
property, and enforce the laws of this state.	843

~~(ZZ)~~(YY) "Fiduciary" means a person who does any of the	844
following:	845

(1) Exercises any discretionary authority or control with	846
respect to the management of the system or with respect to the	847
management or disposition of its assets;	848

(2) Renders investment advice for a fee, direct or indirect,	849
with respect to money or property of the system;	850

(3) Has any discretionary authority or responsibility in the	851
administration of the system.	852

~~(AAA)~~(ZZ) "Actuary" means an individual who satisfies all of	853
the following requirements:	854

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

855

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

856

(3) Has a minimum of five years' experience in providing	857
actuarial services to public retirement plans.	858

~~(BBB)~~(AAA) "PERS defined benefit plan" means the plan	859
described in sections 145.201 to 145.79 of the Revised Code.	860

~~(CCC)~~(BBB) "PERS defined contribution plans" means the plan	861
or plans established under section 145.81 of the Revised Code.	862

Sec. 145.016. Contributing service shall be allowed in	863
accordance with the following:	864

(A) For service not later than December 31, 2013, credit for	865
any contributing service shall be allowed as follows:	866

(1) For each month for which the member's earnable salary is	867
two hundred fifty dollars or more, allow one month's credit;	868

(2) For each month for which the member's earnable salary is	869
less than two hundred fifty dollars, allow a fraction of a month's	870
credit with a numerator of the earnable salary during the month	871
and a denominator of two hundred fifty dollars, except that if the	872
member's annual earnable salary is less than six hundred dollars,	873
the member's credit shall not be reduced below twenty per cent of	874
a year for a calendar year of employment during which the member	875
worked each month.	876

Division (A)(2) of this section shall not reduce any credit	877
earned before January 1, 1985.	878

(B) For service on or after January 1, 2014, credit for any	879
contributing service shall be allowed in accordance with the	880
following:	881

(1) For each month in which the member's earnable salary	882
equals or exceeds the amount specified in division (B)(1)(a) or	883
(b) of this section, as appropriate, allow one month's credit:	884

(a) For service on or after January 1, 2014, but not later	885
than December 31, 2014, six hundred dollars;	886

(b) For each calendar year thereafter, the sum of the	887
following:	888

(i) The prior year's amount;

889

(ii) The prior year's amount multiplied by the average	890
percentage increase, if any, made to compensation under section	891
505.24 of the Revised Code, if that increase became effective in	892
the prior year.	893

(2) For each month that the member's earnable salary is less	894
than the appropriate amount specified in division (B)(1) of this	895
section, allow a fraction of a month's credit with a numerator of	896
the earnable salary during the month and a denominator of the	897
amount specified in division (B)(1)(a) or (b) of this section, as	898
appropriate.	899

Division (B) of this section shall not reduce any credit	900
earned before January 1, 2014.	901

(C) Notwithstanding any other provision of this section, an	902
elected official who prior to January 1, 1980, was granted a full	903
year of credit for each year of service as an elected official	904
shall be considered to have earned a full year of credit for each	905
year of service regardless of whether the service was full-time or	906
part-time. The public employees retirement board has no authority	907
to reduce the credit.	908

Sec. 145.017. (A) For a member eligible for a retirement	909
allowance under division (A) or (B) of section 145.32 of the	910
Revised Code or division (A), (B), or (E)(1), (3), or (4) of	911
section 145.332 of the Revised Code, the number of years used in	912
the calculation of final average salary shall be three and the sum	913
of the earnable salary for those years shall be divided by three.	914

(B) For a member eligible for a retirement allowance under	915
division (C) of section 145.32 of the Revised Code or division (C)	916
or (E)(2) or (5) of section 145.332 of the Revised Code, the	917
number of years used in the calculation of final average salary	918
shall be five and the sum of the earnable salary for those years	919
shall be divided by five.	920

(C)(1) For a member described in division (A) or (B) of	921
section 145.32 or division (A), (B), or (E)(1), (3), or (4) of	922
section 145.332 of the Revised Code who is eligible for a	923
retirement allowance under section 145.331 of the Revised Code or	924
a benefit under section 145.36 or 145.361 of the Revised Code, the	925
number of years used in the calculation of final average salary	926
shall be three and the sum of the earnable salary for those years	927
shall be divided by three.	928

(2) For a member described in division (C) of section 145.32	929
or division (C) or (E)(2) or (5) of section 145.332 of the Revised	930
Code who is eligible for a retirement allowance under section	931
145.331 of the Revised Code or a benefit under section 145.36 or	932
145.361 of the Revised Code, the number of years used in the	933
calculation of final average salary shall be five and the sum of	934
the earnable salary for those years shall be divided by five.	935

(D) For a benefit under section 145.45 of the Revised Code:

936

(1) The number of years used in the calculation of the	937
deceased member's final average salary shall be three and the sum	938
of the earnable salary for those years shall be divided by three	939
if the member is described in division (A) or (B) of section	940
145.32 of the Revised Code or division (A), (B), or (E)(1), (3),	941
or (4) of section 145.332 of the Revised Code.	942

(2) The number of years used in the calculation of the	943
deceased member's final average salary shall be five and the sum	944
of the earnable salary for those years shall be divided by five if	945
the member is described in division (C) of section 145.32 of the	946
Revised Code or division (C) or (E)(2) or (5) of section 145.332	947
of the Revised Code.	948

Sec. 145.036. On or before the last day of January of each	949
year, each public employer shall transmit to the public employees	950
retirement system a list of all individuals providing personal	951
services who at any time during the preceding calendar year	952
received compensation from the employer for which no contributions	953
were deducted under section 145.47 of the Revised Code because the	954
employer classified the individual as an independent contractor or	955
another classification other than public employee or any other	956
reason. The list shall contain the name of the individual and any	957
other information required by the system.	958

If there is doubt at the time the list is compiled or at any	959
other time regarding whether an individual providing personal	960
services to a public employer is a public employee, the employer	961
shall make a written request to the public employees retirement	962
board for a determination of whether the individual is a public	963
employee for the purposes of this chapter. On receipt of the	964
request, the board shall determine whether the individual is a	965
public employee with regard to the services in question. If the	966
board determines that the individual is not a public employee, for	967
the purposes of this chapter the individual shall be considered an	968
independent contractor with regard to the services in question.	969
The board's determination is final.	970

The board shall notify the individual and the employer of its	971
determination. The determination shall apply to services performed	972
before, on, or after the effective date of this section for the	973
same employer in the same capacity.	974

Sec. 145.037. (A) As used in this section and section 145.038	975
of the Revised Code, "business entity" means an entity with five	976
or more employees that is a corporation, association, firm,	977
limited liability company, partnership, sole proprietorship, or	978
other entity engaged in business.	979

(B)(1) Except as provided in division (B)(2) of this section,	980
an individual who provided personal services to a public employer	981
on or before the effective date of this section but was not	982
classified as a public employee may request from the public	983
employees retirement board a determination of whether the	984
individual should have been classified as a public employee for	985
purposes of this chapter. The request shall be made on a form	986
provided by the board.	987

(2) Division (B)(1) of this section does not apply to an	988
individual employed by a business entity under contract with a	989
public employer to provide personal services to the employer.	990

(C) Not later than thirty days after the effective date of	991
this section, the board shall notify each employer of the right of	992
an individual described in division (B)(1) of this section to seek	993
the determination described in that division. The notice shall be	994
accompanied by copies of the form described in division (B)(1) of	995
this section.	996

Not later than sixty days after the effective date of this	997
section, the employer shall send to each individual described in	998
division (B)(1) of this section a copy of the form provided by the	999
retirement system and written notice of the right to seek a	1000
determination of whether the individual should have been	1001
classified as a public employee. The notice shall be sent to the	1002
individual's last known address on record with the employer.	1003

On receipt of a properly completed form, the board shall	1004
determine whether the individual should have been classified as a	1005
public employee. If the board determines that the individual is	1006
not a public employee with regard to the services in question, for	1007
the purposes of this chapter the individual shall be considered an	1008
independent contractor with regard to the services in question.	1009
The board's determination is final.	1010

The board shall notify the individual and the employer of its	1011
determination. The determination shall apply to services performed	1012
before, on, or after the effective date of this section for the	1013
same employer in the same capacity.	1014

(D) Regardless of whether an individual actually receives	1015
notice under this section, the request for a determination must be	1016
made not later than one year after the effective date of this	1017
section unless the individual can demonstrate to the board's	1018
satisfaction through medical records that at the time the one-year	1019
period ended the individual was physically or mentally	1020
incapacitated and unable to request a determination.	1021

Sec. 145.038. (A) A public employer who on or after the	1022
effective date of this section begins to receive personal services	1023
from an individual it classifies as an independent contractor or	1024
another classification other than public employee shall inform the	1025
individual of the classification and that no contributions will be	1026
made to the public employees retirement system. Not later than	1027
thirty days after the services begin, the employer shall require	1028
the individual to acknowledge, in writing on a form provided by	1029
the system, that the individual has been informed that the	1030
employer does not consider the individual a public employee and no	1031
contributions will be made to the public employees retirement	1032
system. The employer shall retain the acknowledgement and	1033
immediately transmit a copy of it to the system.	1034

(B)(1) Regardless of whether the individual has made an	1035
acknowledgement under division (A) of this section and, except as	1036
provided in division (B)(2) of this section, an individual may	1037
request that the public employees retirement board determine	1038
whether the individual is a public employee for purposes of this	1039
chapter.	1040

(2) Division (B)(1) of this section does not apply to an	1041
individual employed by a business entity under contract with a	1042
public employer to provide personal services to the employer.	1043

(C) A request for a determination must be made not later than	1044
five years after the individual begins to provide personal	1045
services to the employer, unless one of the following is the case:	1046

(1) The individual demonstrates to the board's satisfaction	1047
through medical records that at the time the five-year period	1048
ended the individual was physically or mentally incapacitated and	1049
unable to request a determination.	1050

(2) The employer has not obtained or has failed to retain the	1051
acknowledgement required by division (A) of this section.	1052

(D) On receipt of a request under division (B)(1) of this	1053
section, the board shall determine whether the individual is a	1054
public employee for the purposes of this chapter. If the board	1055
determines that the individual is not a public employee, for the	1056
purposes of this chapter the individual shall be considered an	1057
independent contractor with regard to the services in question.	1058
The board's determination is final.	1059

The board shall notify the individual and the employer of its	1060
determination. The determination shall apply to services performed	1061
before, on, or after the effective date of this section for the	1062
same employer in the same capacity.	1063

(E) The board may adopt rules under section 145.09 of the	1064
Revised Code to implement this section and sections 145.036 and	1065
145.037 of the Revised Code.	1066

Sec. 145.04. (A) The general administration and management	1067
of the public employees retirement system and the making effective	1068
of Chapter 145. of the Revised Code, are hereby vested in a board	1069
to be known as the "public employees retirement board," which	1070
shall consist of the following members:	1071

~~(A)~~(1) One member, known as the treasurer of state's	1072
investment designee, who shall be appointed by the treasurer of	1073
state for a term of four years and have the following	1074
qualifications:	1075

~~(1)~~(a) The member is a resident of this state.

1076

~~(2)~~(b) Within the three years immediately preceding the	1077
appointment, the member has not been employed by the public	1078
employees retirement system, police and fire pension fund, state	1079
teachers retirement system, school employees retirement system, or	1080
state highway patrol retirement system or by any person,	1081
partnership, or corporation that has provided to one of those	1082
retirement systems services of a financial or investment nature,	1083
including management, analysis, supervision, or investment of	1084
assets.	1085

~~(3)~~(c) The member has direct experience in the management,	1086
analysis, supervision, or investment of assets.	1087

~~(4)~~(d) The member is not currently employed by the state or a	1088
political subdivision of the state.	1089

~~(B)~~(2) The director of administrative services;

1090

~~(C)~~(3) Five members, known as employee members, one of whom	1091
shall be a state employee member of the system, who shall be	1092
elected by ballot by the state employee members of the system from	1093
among their number; another of whom shall be a county employee	1094
member of the system, who shall be elected by ballot by the county	1095
employee members of the system from among their number; another of	1096
whom shall be a municipal employee member of the system, who shall	1097
be elected by ballot by the municipal employee members of the	1098
system from among their number; another of whom shall be a	1099
university or college employee member of the system, who shall be	1100
elected by ballot by the university and college employee members	1101
of the system from among their number; and another of whom shall	1102
be a park district, conservancy district, sanitary district,	1103
health district, public library, metropolitan housing authority,	1104
union cemetery, joint hospital, township, or institutional	1105
commissary employee member of the system, who shall be elected by	1106
ballot by the park district, conservancy district, sanitary	1107
district, health district, metropolitan housing authority, public	1108
library, union cemetery, joint hospital, township, and	1109
institutional commissary employee members of the system from among	1110
their number, in a manner to be approved by the board. Members of	1111
the system who are receiving a disability benefit under this	1112
chapter are ineligible for membership on the board as employee	1113
members.	1114

~~(D)~~(4) Two members, known as the retirant members, who shall	1115
be former members of the public employees retirement system who	1116
reside in this state and receive age and service retirement, a	1117
disability benefit, or benefits paid under a PERS defined	1118
contribution plan. The retirant members shall be elected by ballot	1119
by former members of the system who are receiving age and service	1120
retirement, a disability benefit, or benefits paid under a PERS	1121
defined contribution plan;	1122

~~(E)(1)~~(5)(a) Two members, known as the investment expert	1123
members, who shall be appointed for four-year terms and each of	1124
whom shall have the following qualifications:	1125

~~(a)~~(i) The member is a resident of this state.

1126

~~(b)~~(ii) Within the three years immediately preceding the	1127
appointment, the member has not been employed by the public	1128
employees retirement system, police and fire pension fund, state	1129
teachers retirement system, school employees retirement system, or	1130
state highway patrol retirement system or by any person,	1131
partnership, or corporation that has provided to one of those	1132
retirement systems services of a financial or investment nature,	1133
including the management, analysis, supervision, or investment of	1134
assets.	1135

~~(c)~~(iii) The member has direct experience in the management,	1136
analysis, supervision, or investment of assets.	1137

~~(2)~~(b) One investment expert member shall be appointed by the	1138
governor, and one investment expert member shall be jointly	1139
appointed by the speaker of the house of representatives and the	1140
president of the senate. ~~Any investment expert~~	1141

(B) Any member appointed ~~to fill a vacancy occurring prior to~~	1142
~~the expiration of the term for which the member's predecessor was~~	1143
~~appointed~~under this section shall hold office until the later of	1144
the end of ~~such~~the term~~. The~~for which the member ~~shall continue~~	1145
~~in office subsequent to the expiration date of the member's term~~	1146
~~until~~is appointed or the date the member's successor takes	1147
office~~, or until a period of sixty days has elapsed, whichever~~	1148
~~occurs first~~.	1149

Sec. 145.041. Each ~~newly elected~~ member of the public	1150
employees retirement board ~~and each individual appointed to fill a~~	1151
~~vacancy on the board,~~ shall, not later than ninety days after	1152
commencing service as a board member, complete the orientation	1153
program component of the retirement board member education program	1154
established under section 171.50 of the Revised Code.	1155

Each member of the board who has served a year or longer as a	1156
board member shall, not less than twice each year, attend one or	1157
more programs that are part of the continuing education component	1158
of the retirement board member education program established under	1159
section 171.50 of the Revised Code.	1160

Sec. 145.05. (A) The terms of office of employee members of	1161
the public employees retirement board shall be for four years each	1162
beginning on the first day of January following election. The	1163
election of the county employee member of the board and the	1164
employee member of the board representing public library, health	1165
district, park district, conservancy district, sanitary district,	1166
township, metropolitan housing authority, union cemetery, joint	1167
hospital, and institutional commissary employees shall be held on	1168
the first Monday in October, 1945, and on the first Monday in	1169
October in each fourth year thereafter. The election of the state	1170
employee member of the board and the municipal employee member of	1171
the board shall be held on the first Monday in October, 1946, and	1172
on the first Monday in October in each fourth year thereafter. The	1173
election of the initial university-college employee member of the	1174
board shall be held on the first Monday in October, 1978, and	1175
elections for subsequent university-college employee members of	1176
the board shall be held on the first Monday in October in each	1177
fourth year thereafter.	1178

(B) The term of office of the retirant members of the public	1179
employees retirement board shall be for four years beginning on	1180
the first day of January following the election. The election of	1181
the initial retirant member for that position on the board shall	1182
be held on the first Monday in October, 1978, and subsequent	1183
elections for this retirant position shall be held on the first	1184
Monday in October in each fourth year thereafter. The initial	1185
election for the second retirant member position shall be held at	1186
the first election that occurs later than ninety days after ~~the~~	1187
~~effective date of this amendment~~September 15, 2004. Subsequent	1188
elections for this retirant position shall be held each fourth	1189
year thereafter.	1190

(C) All elections for employee members of the public	1191
employees retirement board shall be held under the direction of	1192
the board in accordance with rules adopted under section 145.058	1193
of the Revised Code. Any member of the public employees retirement	1194
system, except a member who is receiving a disability benefit	1195
under this chapter, is eligible for election as an employee member	1196
of the board to represent the employee group that includes the	1197
member, provided that the member has been nominated by a petition	1198
that is signed by at least five hundred members of the employee	1199
group to be represented, including not less than twenty such	1200
signers from each of at least ten counties of the state, and	1201
certified in accordance with rules adopted under section 145.058	1202
of the Revised Code. The name of any member so nominated shall be	1203
placed upon the ballot by the board as a regular candidate. Names	1204
of other eligible candidates may, at any election, be substituted	1205
for the regular candidates by writing such names upon the ballots.	1206
The candidate who receives the highest number of votes for a	1207
particular employee member position on the board shall be elected	1208
to that office on certification of the election results in	1209
accordance with rules adopted under section 145.058 of the Revised	1210
Code.	1211

(D) All elections for the retirant members of the public	1212
employees retirement board shall be held under the direction of	1213
the board in accordance with rules adopted under section 145.058	1214
of the Revised Code. Any former member of the public employees	1215
retirement system who is described in division ~~(D)~~(A)(4) of	1216
section 145.04 of the Revised Code is eligible for election as a	1217
retirant member of the board to represent recipients of age and	1218
service retirement, a disability benefit, or benefits paid under a	1219
PERS defined contribution plan, provided that such person has been	1220
nominated by a petition that is signed by any combination of at	1221
least two hundred fifty eligible, former members of the system and	1222
certified in accordance with rules adopted under section 145.058	1223
of the Revised Code. To be eligible to sign the petition, a former	1224
member of the system must be a recipient of age and service	1225
retirement, a disability benefit, or benefits paid under a PERS	1226
defined contribution plan. The petition shall contain the	1227
signatures of at least ten such recipients from each of at least	1228
five counties wherein recipients of benefits from the system	1229
reside.	1230

The name of any person nominated in this manner shall be	1231
placed upon the ballot by the board as a regular candidate. Names	1232
of other eligible candidates may, at any election for a retirant	1233
member of the board, be substituted for the regular candidates by	1234
writing the names of such persons upon the ballot. The candidate	1235
who receives the highest number of votes for any term as a	1236
retirant member of the board shall be elected to office on	1237
certification of the election results in accordance with rules	1238
adopted under section 145.058 of the Revised Code.	1239

Sec. 145.057. (A) The office of ~~an employee member or~~	1240
~~retirant~~a member of the public employees retirement board who is	1241
convicted of or pleads guilty to a felony, a theft offense as	1242
defined in section 2913.01 of the Revised Code, or a violation of	1243
section 102.02, 102.03, 102.04, 2921.02, 2921.11, 2921.13,	1244
2921.31, 2921.41, 2921.42, 2921.43, or 2921.44 of the Revised Code	1245
shall be deemed vacant. A person who has pleaded guilty to or been	1246
convicted of an offense of that nature is ineligible for election	1247
or appointment to the ~~office of employee member or retirant member~~	1248
~~of the~~ public employees retirement board.	1249

(B) A member of the public employees retirement board who	1250
willfully and flagrantly exercises authority or power not	1251
authorized by law, refuses or willfully neglects to enforce the	1252
law or to perform any official duty imposed by law, or is guilty	1253
of gross neglect of duty, gross immorality, drunkenness,	1254
misfeasance, malfeasance, or nonfeasance is guilty of misconduct	1255
in office. On complaint and hearing in the manner provided for in	1256
this section, the board member shall have judgment of forfeiture	1257
of the office with all its emoluments entered against the board	1258
member, creating in the office a vacancy to be filled as provided	1259
by law.	1260

(C) Proceedings for removal of a board member on any of the	1261
grounds enumerated in division (B) of this section shall be	1262
commenced by filing with the court of common pleas of the county	1263
in which the board member resides a written complaint specifically	1264
setting forth the charge. The complaint shall be accepted if	1265
signed by the governor or signed as follows:	1266

(1) If the complaint is against an employee member of the	1267
board, the complaint must be signed by a number of members of the	1268
employee group represented by the member that equals at least the	1269
following and must include signatures of at least twenty employee	1270
members residing in at least five different counties:	1271

(a) If the employee member was most recently elected in	1272
accordance with section 145.05 of the Revised Code, ten per cent	1273
of the number of members of the employee group represented by the	1274
employee member who voted in that election;	1275

(b) If the employee member was most recently elected under	1276
section 145.06 of the Revised Code or took office in accordance	1277
with section 145.051 of the Revised Code, ten per cent of the	1278
number of members of the employee group represented by the	1279
employee member who voted in the most recent election held in	1280
accordance with section 145.05 of the Revised Code for that	1281
employee member position on the board.	1282

(2) If the complaint is against a retirant member of the	1283
board, the complaint must be signed by a number of former members	1284
of the system authorized to vote for a retirant member in an	1285
election under section 145.05 of the Revised Code that equals at	1286
least the following and must include signatures of at least twenty	1287
former members residing in at least five different counties:	1288

(a) If the retirant member was most recently elected in	1289
accordance with section 145.05 of the Revised Code, ten per cent	1290
of the number of former members of the system who voted in that	1291
election;	1292

(b) If the retirant member was most recently elected under	1293
section 145.06 of the Revised Code or took office in accordance	1294
with section 145.051 of the Revised Code, ten per cent of the	1295
number of former members of the system who voted in the most	1296
recent election held in accordance with section 145.05 of the	1297
Revised Code for that retirant member position on the board.	1298

(D) The clerk of the court of common pleas in which a	1299
complaint against a member of the board is filed under division	1300
(C) of this section shall do both of the following with respect to	1301
the complaint:	1302

(1) Submit the signatures obtained pursuant to division (C)	1303
of this section to the board for purposes of verifying the	1304
validity of the signatures. The board shall verify the validity of	1305
the signatures and report its findings to the court.	1306

(2) Cause a copy of the complaint to be served on the board	1307
member at least ten days before the hearing on the complaint. The	1308
court shall hold a public hearing not later than thirty days after	1309
the filing of the complaint. The court may subpoena witnesses and	1310
compel their attendance in the same manner as in civil cases.	1311
Process shall be served by the sheriff of the county in which the	1312
witness resides. Witness fees and other fees in connection with	1313
the proceedings shall be the same as in civil cases. The court may	1314
suspend the board member pending the hearing.	1315

If the court finds that one or more of the charges in the	1316
complaint are true, it shall make a finding for removal of the	1317
board member. The court's finding shall include a full, detailed	1318
statement of the reasons for the removal. The finding shall be	1319
filed with the clerk of the court and be made a matter of public	1320
record.	1321

The board member has the right to appeal to the court of	1322
appeals.	1323

(E) No individual who has been removed from the board	1324
pursuant to this section shall be eligible to fill an elective or	1325
appointed position as a member of the board.	1326

Sec. 145.06. (A) Except as provided in division (D) of this	1327
section, if a vacancy occurs in the term of any employee member of	1328
the public employees retirement board, the remaining members of	1329
the board shall elect a successor employee member from the	1330
employee group lacking representation because of the vacancy. On	1331
certification of the election results in accordance with rules	1332
adopted under section 145.058 of the Revised Code, the successor	1333
employee member shall hold office until the first day of the new	1334
term that follows the next board election that occurs not less	1335
than ninety days after the successor employee member's election.	1336

Any employee member of the board who fails to attend the	1337
meetings of the board for three months or longer, without valid	1338
excuse, shall be considered as having resigned, and the board	1339
shall declare the employee member's office vacated as of the date	1340
of the adoption of a proper resolution.	1341

If as a result of changed circumstances an employee member of	1342
the board is no longer employed in the employee group that	1343
corresponds with the employee group that elected the member, the	1344
employee member's office shall be considered vacant, and a	1345
successor employee member shall be chosen in the manner specified	1346
in this division.	1347

(B) Except as provided in division (D) of this section, if a	1348
vacancy occurs during the term of office of a retirant member of	1349
the board, the remaining members of the board shall elect a	1350
successor retirant member who shall be a former member of the	1351
public employees retirement system who is eligible for election	1352
under section 145.04 of the Revised Code as a retirant member of	1353
the board. On certification of the election results in accordance	1354
with rules adopted under section 145.058 of the Revised Code, the	1355
successor retirant member shall hold office until the first day of	1356
the new term that follows the next board election that occurs not	1357
less than ninety days after the successor retirant member's	1358
election.	1359

If a retirant member of the board fails to attend the	1360
meetings of the board for three months or longer, without valid	1361
excuse, the retirant member shall be considered as having	1362
resigned, and the board shall declare the member's office vacated	1363
as of the date of the adoption of a proper resolution.	1364

If as a result of changed circumstances a retirant member	1365
would no longer qualify for membership on the board as the	1366
retirant member, the retirant member's office shall be considered	1367
vacant, and a successor retirant member shall be chosen in the	1368
manner specified in this division.	1369

(C) Elections under this section to fill a vacancy on the	1370
board shall be conducted in accordance with rules adopted under	1371
section 145.058 of the Revised Code.	1372

(D) A successor member need not be elected under division (A)	1373
or (B) of this section for a vacancy that occurs on or after the	1374
first day of October of the year in which the vacated term ends.	1375

Sec. 145.09. The public employees retirement board shall	1376
elect from its membership a chairperson, and shall appoint an	1377
executive director who shall serve as secretary to the board, an	1378
actuary, and other employees as necessary for the transaction of	1379
the business of the public employees retirement system. The	1380
compensation of all persons so appointed shall be fixed by the	1381
board.	1382

If the board provides health care coverage to employees of	1383
the retirement system, it may permit employees of the Ohio public	1384
employees deferred compensation board to participate.	1385

Effective ninety days after ~~the effective date of this~~	1386
~~amendment~~September 15, 2004, the board may not employ a state	1387
retirement system investment officer, as defined in section	1388
1707.01 of the Revised Code, who does not hold a valid state	1389
retirement system investment officer license issued by the	1390
division of securities in the department of commerce.	1391

Every expense voucher of an employee, officer, or board	1392
member of the public employees retirement system shall itemize all	1393
purchases and expenditures.	1394

The board shall perform other functions as required for the	1395
proper execution of this chapter, and may adopt rules in	1396
accordance with section 111.15 of the Revised Code for the proper	1397
administration and management of this chapter.	1398

The board may take all appropriate action to avoid payment by	1399
the system or its members of federal or state income taxes on	1400
contributions to the system or amounts earned on such	1401
contributions.	1402

Notice of proposed rules shall be given to interested parties	1403
and rules adopted by the board shall be published and otherwise	1404
made available. When it files a rule with the joint committee on	1405
agency rule review pursuant to section 111.15 of the Revised Code,	1406
the board shall submit to the Ohio retirement study council a copy	1407
of the full text of the rule, and if applicable, a copy of the	1408
rule summary and fiscal analysis required by division (B) of	1409
section 127.18 of the Revised Code.	1410

The board may sue and be sued, plead and be impleaded,	1411
contract and be contracted with. All of its business shall be	1412
transacted, all of its funds invested, all warrants for money	1413
drawn and payments made, and all of its cash and securities and	1414
other property shall be held in the name of the board, or in the	1415
name of its nominee, provided that nominees are authorized by	1416
retirement board resolution for the purpose of facilitating the	1417
ownership and transfer of investments.	1418

If the Ohio retirement study council establishes a uniform	1419
format for any report the board is required to submit to the	1420
council, the board shall submit the report in that format.	1421

Sec. 145.101. Any action brought against the public	1422
employees retirement system or the public employees retirement	1423
board or its officers, employees, or board members in their	1424
official capacities shall be brought in the appropriate court in	1425
Franklin county, Ohio.	1426

Sec. 145.19. (A) Except as provided in division (D) of this	1427
section, an individual who becomes employed in a position subject	1428
to this chapter on or after ~~the date on which the public employees~~	1429
~~retirement board first establishes a PERS defined contribution~~	1430
~~plan~~January 1, 2003, shall make an election under this section.	1431
Not later than one hundred eighty days after the date on which	1432
employment begins, the individual shall elect to participate	1433
either in the PERS defined benefit plan or a PERS defined	1434
contribution plan. IfUnless a form evidencing an election under	1435
this section is ~~not~~ received by the public employees retirement	1436
system ~~not later than~~on or before the last day of the	1437
one-hundred-eighty-day period, the individual is deemed to have	1438
elected to participate in the PERS defined benefit plan.	1439

(B) An election under this section shall be made ~~in writing~~	1440
on a form provided by the system and filed with the system.	1441

(C) An election under this section shall take effect on the	1442
date employment began and, except as provided in section 145.814	1443
of the Revised Code or rules governing the PERS defined benefit	1444
plan, is irrevocable on receipt by the system.	1445

(D) An individual is ineligible to make an election under	1446
this section if one of the following applies:	1447

(1) ~~At the time employment begins, the~~The individual is a	1448
PERS retirant or other system retirant, as those terms are defined	1449
in section 145.38 of the Revised Code, or is retired under section	1450
145.383 of the Revised Code.	1451

(2) The individual is participating or has elected to	1452
participate in an alternative retirement plan under section	1453
3305.05 or 3305.051 of the Revised Code and the employment is in a	1454
position that is subject to division (C)(4) of section 3305.05 or	1455
division (F) of section 3305.051 of the Revised Code.	1456

(3) The individual ~~is a contributor who, as of the last day~~	1457
~~of the month prior to the date employment begins, has five or more~~	1458
~~years of total service credit~~has contributions standing to the	1459
individual's credit in the employees' savings fund or defined	1460
contribution fund established under section 145.23 of the Revised	1461
Code.	1462

(4) The individual is employed in a position covered under	1463
this chapter to which section 145.193 of the Revised Code applies.	1464

(5) The individual is a PERS law enforcement officer or PERS	1465
public safety officer.	1466

Sec. 145.191. (A) Except as provided in division ~~(E)~~(F) of	1467
this section, a public employees retirement system member or	1468
contributor who, as of ~~the last day of the month immediately~~	1469
~~preceding the date on which the public employees retirement board~~	1470
~~first establishes a PERS defined contribution plan~~December 31,	1471
2002, has less than five years of total service credit is eligible	1472
to make an election under this section. A member or contributor	1473
who is employed in more than one position subject to this chapter	1474
is eligible to make only one election. The election applies to all	1475
positions subject to this chapter.	1476

Not later than ~~one hundred eighty days after the day the~~	1477
~~board first establishes a PERS defined contribution plan~~June 30,	1478
2003, an eligible member or contributor may elect to participate	1479
in a PERS defined contribution plan. IfUnless a form evidencing	1480
an election is ~~not~~ received by the system ~~not later than the last~~	1481
~~day of the one-hundred-eighty-day period~~on or before that date, a	1482
member or contributor to whom this section applies is deemed to	1483
have elected to continue participating in the PERS defined benefit	1484
plan.	1485

(B) An election under this section shall be made in writing	1486
on a form provided by the system and filed with the system.	1487

(C) On ~~receipt of~~the request of a member or contributor who	1488
made an election under this section, the system shall ~~do both of~~	1489
~~the following:~~	1490

~~(1) Credit~~credit to the plan elected ~~both of the following:~~

1491

~~(a) Any employer contributions attributable to the member for~~	1492
~~the period beginning on the day the board first established a PERS~~	1493
~~defined contribution plan;~~	1494

~~(b) All~~the accumulated contributions ~~attributable~~standing	1495
to the credit of the member or contributor.	1496

~~(2) Cancel~~in the employees' savings fund and cancel all	1497
service credit and eligibility for any payment, benefit, or right	1498
under the PERS defined benefit plan.	1499

(D) For each member or contributor who elected under this	1500
section to participate in a PERS defined contribution plan and	1501
made a request under division (C) of this section, any additional	1502
deposits that were made by the member or contributor prior to	1503
April 6, 2007, under the version of division (C) of section 145.23	1504
of the Revised Code as it existed immediately prior to that date	1505
shall be credited to the defined contribution plan.	1506

(E) An election under this section is effective as of ~~the~~	1507
~~date the board first established a PERS defined contribution plan~~	1508
January 1, 2003, and, except as provided in section 145.814 of the	1509
Revised Code or rules governing the PERS defined benefit plan, is	1510
irrevocable on receipt by the system.	1511

~~(E)~~(F) An election may not be made under this section by a	1512
member or contributor who is either of the following:	1513

(1) A PERS retirant who is a member under division ~~(C)~~(D) of	1514
section 145.38 of the Revised Code;	1515

(2) A PERS law enforcement officer or a PERS public safety	1516
officer.	1517

Sec. 145.192. Except as provided in section 145.195, 145.814	1518
~~and~~, or in division (C) of section 145.82 of the Revised Code, a	1519
member of the public employees retirement system who elects to	1520
participate in a PERS defined contribution plan shall be	1521
ineligible for any benefit or payment under the PERS defined	1522
benefit plan and shall be forever barred from claiming or	1523
purchasing service credit with the system or any other Ohio state	1524
retirement system, as defined in section 145.30 of the Revised	1525
Code, for service covered by the election.	1526

Sec. 145.193. Except as provided in section 145.194 or	1527
division (C)(4) of section 3305.05 and division (F) of section	1528
3305.051 of the Revised Code, an election made or deemed to have	1529
been made under section 145.19 or 145.191 of the Revised Code	1530
applies to all positions subject to this chapter for which the	1531
member is contributing under section 145.47 or 145.85 of the	1532
Revised Code. A	1533

A member who terminates employment in all positions subject	1534
to this chapter, receives a refund of the member's contributions	1535
made under section 145.47 or 145.85 of the Revised Code, and later	1536
becomes employed in a position subject to this chapter may make an	1537
election under section 145.19 of the Revised Code as provided by	1538
that section.	1539

Sec. 145.194. (A) A member participating in a PERS defined	1540
contribution plan at the time of commencing employment as a PERS	1541
law enforcement officer or PERS public safety officer shall cease	1542
making contributions to that plan. During employment as a PERS law	1543
enforcement officer or a PERS public safety officer and any	1544
concurrent employment in a position subject to this chapter, the	1545
member shall contribute only to the PERS defined benefit plan.	1546

(B) A member described in division (A) of this section with	1547
contributions standing to the member's credit in a PERS defined	1548
contribution plan may elect to have those contributions deposited	1549
and credited in the PERS defined benefit plan in accordance with	1550
section 145.814 of the Revised Code and rules governing the PERS	1551
defined benefit plan.	1552

Sec. 145.195. The public employees retirement system may, in	1553
accordance with rules it adopts under this section, permit a	1554
member who participated in both the PERS defined benefit plan and	1555
one or more PERS defined contribution plans to combine years of	1556
service as a member for the purpose of determining eligibility for	1557
a benefit under section 145.32, 145.331, or 145.332 of the Revised	1558
Code, or a benefit under a PERS defined contribution plan.	1559

Sec. 145.20. (A) Any elective official of the state of Ohio	1560
or of any political subdivision thereof having employees in the	1561
public employees retirement system shall be considered as an	1562
employee of the state or such political subdivision, and may	1563
become a member of the system upon application to the public	1564
employees retirement board, with all the rights, privileges, and	1565
obligations of membership. An elective official who becomes a	1566
member of the system on or after ~~the date the public employees~~	1567
~~retirement board first establishes a PERS defined contribution~~	1568
~~plan~~January 1, 2003, shall make an election pursuant to section	1569
145.19 of the Revised Code not later than one hundred eighty days	1570
after applying for membership in the system. The election is	1571
effective as of the date the official applies for membership and	1572
is irrevocable on receipt by the system. If a form evidencing an	1573
election is not received by the system not later than the last day	1574
of the one-hundred-eighty-day period, the official is deemed to	1575
have elected to participate in the PERS defined benefit plan.	1576

(B) ~~Service as any such elective official by any member of~~	1577
~~the system rendered prior to January 1, 1935, shall be included as~~	1578
~~prior service, provided the member does both of the following:~~	1579

~~(1) Completes three years of contributing service, or the~~	1580
~~equivalent thereof, in the public employees retirement system~~	1581
~~subsequent to the date that membership is established;~~	1582

(~~2) Participates in the PERS defined benefit plan or a PERS~~	1583
~~defined contribution plan with definitely determinable benefits.~~	1584

~~(C)~~ Credit for service between January 1, 1935, and the date	1585
that membership is established, except service as an elective	1586
official that was subject to the tax on wages imposed by the	1587
"Federal Insurance Contributions Act," 68A Stat. 415 (1954), 26	1588
U.S.C.A. 3101, as amended, may be secured by the elective official	1589
provided the elective official does all of the following:	1590

(1) Pays into the employees' savings fund an amount	1591
~~determined by applying the member contribution rate in effect at~~	1592
~~the time of payment to the earnable salary of the member during~~	1593
~~all periods of service after January 1, 1935, covered by this~~	1594
~~chapter, for which contributions have not been paid, plus interest~~	1595
~~on such amount compounded annually at a rate to be determined~~	1596
specified by the board that is equal to one hundred per cent of	1597
the additional liability resulting from the purchase of that year	1598
or portion of a year of credit as determined by an actuary	1599
employed by the board;	1600

(2) Completes one and one-half years of contributing	1601
membership in the public employees retirement system subsequent to	1602
the date membership was established;	1603

(3) Participates in the PERS defined benefit plan or a PERS	1604
defined contribution plan with definitely determinable benefits.	1605

A member may choose to purchase in any one payment only part	1606
of the credit the member is eligible to purchase, subject to board	1607
rules. The public employees retirement board shall determine the	1608
amount and manner of payment. In the event of death or withdrawal	1609
from service, the payment into the employees' savings fund for	1610
such service credit shall be considered as accumulated	1611
contributions of the member.	1612

Sec. 145.201. (A) Subject to the limit described in division	1613
(C) of this section, any member who is or has been an elected	1614
official of the state or any political subdivision thereof or has	1615
been appointed by the governor with the advice and consent of the	1616
senate to serve full-time as a member of a board, commission, or	1617
other public body may at any time prior to retirement purchase	1618
additional service credit in an amount not to exceed thirty-five	1619
per cent of the service credit allowed the member for the period	1620
of service as an elected or appointed official subsequent to	1621
January 1, 1935, other than credit for military service, part-time	1622
service, and service subject to the tax on wages imposed by the	1623
"Federal Insurance Contributions Act," 68A Stat. 415 (1954), 26	1624
U.S.C.A. 3101, as amended.	1625

~~The~~For each year of additional service credit ~~may be~~	1626
purchased ~~by paying~~under this section, the member shall pay into	1627
the employees' savings fund an amount ~~computed by multiplying by~~	1628
~~the employee contribution rate in effect at the time of purchase~~	1629
~~the member's earnable salary for the period of service upon which~~	1630
~~the purchased credit is based, by the number of years or portions~~	1631
~~thereof of additional service credit to be purchased, and by~~	1632
~~paying into the employers' accumulation fund an amount equal to~~	1633
~~the full amount paid into the employees' savings fund. If a member~~	1634
~~purchases less than the full amount of the additional service~~	1635
~~credit to which the member is entitled, the period of service upon~~	1636
~~which the purchase is computed shall be the member's earliest~~	1637
~~period of such service~~specified by the public employees	1638
retirement board that is equal to one hundred per cent of the	1639
additional liability resulting from the purchase of that year or	1640
portion of a year of credit as determined by an actuary employed	1641
by the board. The member shall receive full credit for such	1642
additional elective service in computing an allowance or benefit	1643
under section ~~145.20,~~ 145.33, 145.331, ~~145.34,~~145.332, 145.36,	1644
145.361, or 145.46 of the Revised Code, notwithstanding any other	1645
provision of this chapter. The payment to the employees' savings	1646
fund, and payments made to the employers' accumulation fund prior	1647
to the effective date of this amendment, for such additional	1648
elective service credit shall, in the event of death or withdrawal	1649
from service, be considered as accumulated contributions of the	1650
member.	1651

~~A member of a board, commission, or other public body shall~~	1652
~~be considered to be serving full-time if full-time service is~~	1653
~~required by law or if the director of administrative services~~	1654
~~determines that the duties of the position require full-time~~	1655
~~service~~The board may determine by rule what constitutes full- or	1656
part-time service for purposes of this section.	1657

(B) Notwithstanding division (A) of this section, a member	1658
who purchased service credit under this section prior to January	1659
1, 1980, on the basis of part-time service shall be permitted to	1660
retain the credit and shall be given full credit for it in	1661
computing an allowance or benefit under section ~~145.20,~~ 145.33,	1662
145.331, ~~145.34,~~145.332, 145.36, 145.361, or 145.46 of the	1663
Revised Code. The public employees retirement board has no	1664
authority to cancel or rescind such credit.	1665

(C) A purchase made under this section shall not exceed the	1666
limits established by division (n) of section 415 of the "Internal	1667
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415(n), as	1668
amended.	1669

(D) Subject to rules adopted by the public employees	1670
retirement board, a member who has purchased service credit under	1671
this section is entitled to be refunded all or a portion of the	1672
actual amount the member paid for the service credit if, in	1673
computing an age and service retirement allowance under division	1674
(A)~~(5)~~ of section 145.33 or section 145.332 of Revised Code, the	1675
allowance exceeds ~~the~~a limit established by ~~division (A)(6) of~~	1676
~~that section~~either of those sections.	1677

A refund under this division cancels the equivalent amount of	1678
service credit.	1679

Sec. 145.22. (A) The public employees retirement board shall	1680
have prepared annually by or under the supervision of an actuary	1681
an actuarial valuation of the pension assets, liabilities, and	1682
funding requirements of the public employees retirement system as	1683
established pursuant to this chapter. The actuary shall complete	1684
the valuation in accordance with actuarial standards of practice	1685
promulgated by the actuarial standards board of the American	1686
academy of actuaries and prepare a report of the valuation. The	1687
report shall include all of the following:	1688

(1) A summary of the benefit provisions evaluated;

1689

(2) A summary of the census data and financial information	1690
used in the valuation;	1691

(3) A description of the actuarial assumptions, actuarial	1692
cost method, and asset valuation method used in the valuation,	1693
including a statement of the assumed rate of payroll growth and	1694
assumed rate of growth or decline in the number of members	1695
contributing to the retirement system;	1696

(4) A summary of findings that includes a statement of the	1697
actuarial accrued pension liabilities and unfunded actuarial	1698
accrued pension liabilities;	1699

(5) A schedule showing the effect of any changes in the	1700
benefit provisions, actuarial assumptions, or cost methods since	1701
the last annual actuarial valuation;	1702

(6) A statement of whether contributions to the retirement	1703
system are expected to be sufficient to satisfy the funding	1704
objectives established by the board.	1705

The board shall submit the report to the Ohio retirement	1706
study council and the standing committees of the house of	1707
representatives and the senate with primary responsibility for	1708
retirement legislation not later than the first day of September	1709
following the year for which the valuation was made.	1710

(B) At such time as the public employees retirement board	1711
determines, and at least once in each five-year period, the board	1712
shall have prepared by or under the supervision of an actuary an	1713
actuarial investigation of the mortality, service, and other	1714
experience of the members, retirants, contributors, and	1715
beneficiaries of the system to update the actuarial assumptions	1716
used in the actuarial valuation required by division (A) of this	1717
section. The actuary shall prepare a report of the actuarial	1718
investigation. The report shall be prepared and any recommended	1719
changes in actuarial assumptions shall be made in accordance with	1720
the actuarial standards of practice promulgated by the actuarial	1721
standards board of the American academy of actuaries. The report	1722
shall include all of the following:	1723

(1) A summary of relevant decrement and economic assumption	1724
experience observed over the period of the investigation;	1725

(2) Recommended changes in actuarial assumptions to be used	1726
in subsequent actuarial valuations required by division (A) of	1727
this section;	1728

(3) A measurement of the financial effect of the recommended	1729
changes in actuarial assumptions.	1730

The board shall submit the report to the Ohio retirement	1731
study council and the standing committees of the house of	1732
representatives and the senate with primary responsibility for	1733
retirement legislation not later than the first day of November	1734
following the last fiscal year of the period the report covers.	1735

(C) The board may at any time request the actuary to make any	1736
studies or actuarial valuations to determine the adequacy of the	1737
contribution rate determined under section 145.48 of the Revised	1738
Code, and those rates may be adjusted by the board, as recommended	1739
by the actuary, effective as of the first of any year thereafter.	1740

(D) The board shall have prepared by or under the supervision	1741
of an actuary an actuarial analysis of any introduced legislation	1742
expected to have a measurable financial impact on the retirement	1743
system. The actuarial analysis shall be completed in accordance	1744
with the actuarial standards of practice promulgated by the	1745
actuarial standards board of the American academy of actuaries.	1746
The actuary shall prepare a report of the actuarial analysis,	1747
which shall include all of the following:	1748

(1) A summary of the statutory changes that are being	1749
evaluated;	1750

(2) A description of or reference to the actuarial	1751
assumptions and actuarial cost method used in the report;	1752

(3) A description of the participant group or groups included	1753
in the report;	1754

(4) A statement of the financial impact of the legislation,	1755
including the resulting increase, if any, in the employer normal	1756
cost percentage; the increase, if any, in actuarial accrued	1757
liabilities; and the per cent of payroll that would be required to	1758
amortize the increase in actuarial accrued liabilities as a level	1759
per cent of covered payroll for all active members over a period	1760
not to exceed thirty years;	1761

(5) A statement of whether the scheduled contributions to the	1762
system after the proposed change is enacted are expected to be	1763
sufficient to satisfy the funding objectives established by the	1764
board.	1765

Not later than sixty days from the date of introduction of	1766
the legislation, the board shall submit a copy of the actuarial	1767
analysis to the legislative service commission, the standing	1768
committees of the house of representatives and the senate with	1769
primary responsibility for retirement legislation, and the Ohio	1770
retirement study council.	1771

(E) The board shall have prepared annually a report giving a	1772
full accounting of the revenues and costs relating to the	1773
provision of benefits under sections ~~145.325 and~~ 145.58 and	1774
145.584 of the Revised Code. The report shall be made as of	1775
December 31, 1997, and the thirty-first day of December of each	1776
year thereafter. The report shall include the following:	1777

(1) A description of the statutory authority for the benefits	1778
provided;	1779

(2) A summary of the benefits;

1780

(3) A summary of the eligibility requirements for the	1781
benefits;	1782

(4) A statement of the number of participants eligible for	1783
the benefits;	1784

(5) A description of the accounting, asset valuation, and	1785
funding method used to provide the benefits;	1786

(6) A statement of the net assets available for the provision	1787
of the benefits as of the last day of the fiscal year;	1788

(7) A statement of any changes in the net assets available	1789
for the provision of benefits, including participant and employer	1790
contributions, net investment income, administrative expenses, and	1791
benefits provided to participants, as of the last day of the	1792
fiscal year;	1793

(8) For the last six consecutive fiscal years, a schedule of	1794
the net assets available for the benefits, the annual cost of	1795
benefits, administrative expenses incurred, and annual employer	1796
contributions allocated for the provision of benefits;	1797

(9) A description of any significant changes that affect the	1798
comparability of the report required under this division;	1799

(10) A statement of the amount paid under division (C) of	1800
section 145.58 of the Revised Code.	1801

The board shall submit the report to the Ohio retirement	1802
study council and the standing committees of the house of	1803
representatives and the senate with primary responsibility for	1804
retirement legislation not later than the thirtieth day of June	1805
following the year for which the report was made.	1806

Sec. 145.23. The funds hereby created are the employees'	1807
savings fund, the employers' accumulation fund, the annuity and	1808
pension reserve fund, the income fund, the survivors' benefit	1809
fund, the defined contribution fund, and the expense fund.	1810

(A) The employees' savings fund is the fund in which shall be	1811
accumulated contributions from the earnable salaries of	1812
contributors for the purchase of annuities or retirement	1813
allowances.	1814

The accumulated contributions of a contributor returned to	1815
the contributor upon withdrawal, or paid to the contributor's	1816
estate or designated beneficiary in the event of death, shall be	1817
paid from the employees' savings fund. Any accumulated	1818
contributions forfeited by failure of a member, or a member's	1819
estate, to claim the same, shall ~~be transferred from~~remain in the	1820
employees' savings fund or may be transferred to the income fund.	1821
The accumulated contributions of a contributor shall be	1822
transferred from the employees' savings fund to the annuity and	1823
pension reserve fund in the event of the contributor's retirement.	1824

(B) The employers' accumulation fund is the fund in which	1825
shall be accumulated the reserves for the payment of all pensions	1826
and disability benefits payable as provided in this chapter. The	1827
amounts paid by any employer under section 145.48 of the Revised	1828
Code shall be credited to the employers' accumulation fund.	1829
Amounts paid by an employer under section 145.483 of the Revised	1830
Code shall be credited to the employers' accumulation fund, except	1831
that if the amounts paid by the employer are for members	1832
participating in a PERS defined contribution plan those amounts	1833
may be credited to the defined contribution fund.	1834

Amounts paid by an employer under section 145.86 of the	1835
Revised Code may be credited to the employers' accumulation fund.	1836

Any payments made into the employers' accumulation fund by a	1837
member as provided in section 145.31 of the Revised Code shall be	1838
refunded to such member under the conditions specified in section	1839
145.40 of the Revised Code.	1840

Upon the retirement of a contributor, the full amount of the	1841
contributor's pension reserve shall be transferred from the	1842
employers' accumulation fund to the annuity and pension reserve	1843
fund.	1844

(C) The annuity and pension reserve fund is the fund from	1845
which shall be paid all pensions, disability benefits, annuities,	1846
and benefits in lieu thereof, because of which reserves have been	1847
transferred from the employees' savings fund and the employers'	1848
accumulation fund. The annuity and pension reserve fund is also	1849
the fund from which shall be paid all pensions, disability	1850
benefits, annuities, and benefits in lieu thereof under a PERS	1851
defined contribution plan, if reserves have been transferred to	1852
the fund for that purpose.	1853

(D) The income fund is the fund from which interest is	1854
transferred and credited on the amounts in the funds described in	1855
divisions (B), (C), and (F) of this section, and is a contingent	1856
fund from which the special requirements of the funds may be paid	1857
by transfer from this fund. All income derived from the investment	1858
of the funds of the system, together with all gifts and bequests,	1859
or the income therefrom, shall be paid into this fund.	1860

Any deficit occurring in any other fund that will not be	1861
covered by payments to that fund, as otherwise provided in Chapter	1862
145. of the Revised Code, shall be paid by transfers of amounts	1863
from the income fund to such fund or funds. If the amount in the	1864
income fund is insufficient at any time to meet the amounts	1865
payable to the funds described in divisions (C) and (F) of this	1866
section, the amount of the deficiency shall be transferred from	1867
the employers' accumulation fund.	1868

The system may accept gifts and bequests. Any gifts or	1869
bequests, any funds which may be transferred from the employees'	1870
savings fund by reason of lack of a claimant, any surplus in any	1871
fund created by this section, or any other funds whose disposition	1872
is not otherwise provided for, shall be credited to the income	1873
fund.	1874

(E) ~~The~~Except as provided in division (G) of this section,	1875
the expense fund is the fund from which shall be paid the expenses	1876
of the administration of this chapter, exclusive of amounts	1877
payable as retirement allowances and as other benefits.	1878

(F) The survivors' benefit fund is the fund from which shall	1879
be paid dependent survivor benefits provided by section 145.45 of	1880
the Revised Code.	1881

(G) The defined contribution fund is the fund in which shall	1882
be accumulated the contributions deducted from the earnable salary	1883
of members participating in a PERS defined contribution plan, as	1884
provided in section 145.85 of the Revised Code, together with any	1885
earnings ~~and employer contributions, as provided in section 145.86~~	1886
~~of the Revised Code,~~ credited thereon. The defined contribution	1887
fund is the fund in which may be accumulated the contributions	1888
under section 145.86 of the Revised Code, together with any	1889
earnings credited thereon. Except as provided in division (C) of	1890
this section, the defined contribution fund is the fund from which	1891
shall be paid all benefits provided under a PERS defined	1892
contribution plan and from which may be paid administrative	1893
expenses of the plan.	1894

Sec. 145.27. (A)(1) As used in this division, "personal	1895
history record" means information maintained by the public	1896
employees retirement board on an individual who is a member,	1897
former member, contributor, former contributor, retirant, or	1898
beneficiary that includes the address, telephone number, social	1899
security number, record of contributions, correspondence with the	1900
public employees retirement system, or other information the board	1901
determines to be confidential.	1902

(2) The records of the board shall be open to public	1903
inspection and may be made available in printed or electronic	1904
format, except that the following shall be excluded, except with	1905
the written authorization of the individual concerned:	1906

(a) The individual's statement of previous service and other	1907
information as provided for in section 145.16 of the Revised Code;	1908

(b) The amount of a monthly allowance or benefit paid to the	1909
individual;	1910

1911

(B) All medical reports and recommendations required by this	1912
chapter are privileged, except as follows:	1913

(1) Copies of medical reports or recommendations shall be	1914
made available to the personal physician, attorney, or authorized	1915
agent of the individual concerned upon written release from the	1916
individual or the individual's agent, or when necessary for the	1917
proper administration of the fund, to the board assigned	1918
physician.	1919

(2) Documentation required by section 2929.193 of the Revised	1920
Code shall be provided to a court holding a hearing under that	1921
section.	1922

(C) Any person who is a member or contributor of the system	1923
shall be furnished with a statement of the amount to the credit of	1924
the individual's account upon written request. The board is not	1925
required to answer more than one such request of a person in any	1926
one year. The board may issue annual statements of accounts to	1927
members and contributors.	1928

(D) Notwithstanding the exceptions to public inspection in	1929
division (A)(2) of this section, the board may furnish the	1930
following information:	1931

(1) If a member, former member, contributor, former	1932
contributor, or retirant is subject to an order issued under	1933
section 2907.15 of the Revised Code or an order issued under	1934
division (A) or (B) of section 2929.192 of the Revised Code or is	1935
convicted of or pleads guilty to a violation of section 2921.41 of	1936
the Revised Code, on written request of a prosecutor as defined in	1937
section 2935.01 of the Revised Code, the board shall furnish to	1938
the prosecutor the information requested from the individual's	1939
personal history record.	1940

(2) Pursuant to a court or administrative order issued	1941
pursuant to Chapter 3119., 3121., 3123., or 3125. of the Revised	1942
Code, the board shall furnish to a court or child support	1943
enforcement agency the information required under that section.	1944

(3) At the written request of any person, the board shall	1945
provide to the person a list of the names and addresses of	1946
members, former members, contributors, former contributors,	1947
retirants, or beneficiaries. The costs of compiling, copying, and	1948
mailing the list shall be paid by such person.	1949

(4) Within fourteen days after receiving from the director of	1950
job and family services a list of the names and social security	1951
numbers of recipients of public assistance pursuant to section	1952
5101.181 of the Revised Code, the board shall inform the auditor	1953
of state of the name, current or most recent employer address, and	1954
social security number of each member whose name and social	1955
security number are the same as that of a person whose name or	1956
social security number was submitted by the director. The board	1957
and its employees shall, except for purposes of furnishing the	1958
auditor of state with information required by this section,	1959
preserve the confidentiality of recipients of public assistance in	1960
compliance with section 5101.181 of the Revised Code.	1961

(5) The system shall comply with orders issued under section	1962
3105.87 of the Revised Code.	1963

On the written request of an alternate payee, as defined in	1964
section 3105.80 of the Revised Code, the system shall furnish to	1965
the alternate payee information on the amount and status of any	1966
amounts payable to the alternate payee under an order issued under	1967
section 3105.171 or 3105.65 of the Revised Code.	1968

(6) At the request of any person, the board shall make	1969
available to the person copies of all documents, including	1970
resumes, in the board's possession regarding filling a vacancy of	1971
an employee member or retirant member of the board. The person who	1972
made the request shall pay the cost of compiling, copying, and	1973
mailing the documents. The information described in division	1974
(D)(6) of this section is a public record.	1975

(7) The system shall provide the notice required by section	1976
145.573 of the Revised Code to the prosecutor assigned to the	1977
case.	1978

(8) The system may provide information requested by the	1979
United States social security administration, United States	1980
centers for medicare and medicaid, Ohio public employees deferred	1981
compensation program, Ohio police and fire pension fund, school	1982
employees retirement system, state teachers retirement system,	1983
state highway patrol retirement system, or Cincinnati retirement	1984
system.	1985

(E) A statement that contains information obtained from the	1986
system's records that is signed by the executive director or an	1987
officer of the system and to which the system's official seal is	1988
affixed, or copies of the system's records to which the signature	1989
and seal are attached, shall be received as true copies of the	1990
system's records in any court or before any officer of this state.	1991

(F) For purposes of this section, the board may maintain	1992
records in printed or electronic format.	1993

Sec. 145.28. (A)(1) Except as provided in division (A)(2) of	1994
this section, a member of the public employees retirement system	1995
with at least eighteen months of contributing service in the	1996
system, the state teachers retirement system, or the school	1997
employees retirement system who exempted self from membership in	1998
one or more of the systems pursuant to section 145.03 or 3309.23	1999
of the Revised Code, or former section 3307.25 or 3309.25 of the	2000
Revised Code, or was exempt under section 3307.24 of the Revised	2001
Code, may purchase credit for each year or portion of a year of	2002
service for which the member was exempted.	2003

(2) A member may not purchase credit under this section for	2004
exempted service if the service was exempted from contribution	2005
under section 145.03 of the Revised Code and subject to the tax on	2006
wages imposed by the "Federal Insurance Contributions Act," 68A	2007
Stat. 415 (1954), 26 U.S.C.A. 3101, as amended.	2008

(B) ~~For each year or portion of a year of credit purchased~~	2009
~~under this section, a member shall pay to the retirement system an~~	2010
~~amount determined by multiplying the member's earnable salary for~~	2011
~~the twelve months of contributing service preceding the month in~~	2012
~~which the member applies to purchase the credit by a percentage~~	2013
~~rate established by rule of the public employees retirement board~~	2014
~~adopted under division (F) of this section~~Credit shall be	2015
purchased under this section in accordance with section 145.29 of	2016
the Revised Code.	2017

~~(C) Subject to board rules, a member may purchase all or part~~	2018
~~of the credit the member is eligible to purchase under this~~	2019
~~section in one or more payments. If the member purchases the~~	2020
~~credit in more than one payment, compound interest at a rate~~	2021
~~specified by rule of the board shall be charged on the balance~~	2022
~~remaining after the first payment is made.~~	2023

~~(D)~~(C) Credit purchasable under this section shall not exceed	2024
one year of service for any twelve-month period. If the period of	2025
service for which credit is purchasable under this section is	2026
concurrent with a period of service that will be used to calculate	2027
a retirement benefit from this system, the state teachers	2028
retirement system, or school employees retirement system, the	2029
amount of the credit shall be adjusted in accordance with rules	2030
adopted by the public employees retirement board.	2031

A member who is also a member of the state teachers	2032
retirement system or the school employees retirement system shall	2033
purchase credit for any service for which the member exempted self	2034
under section 145.03 or 3309.23 of the Revised Code, or former	2035
section 3307.25 or 3309.25 of the Revised Code, or was exempt	2036
under section 3307.24 of the Revised Code, from the retirement	2037
system in which the member has the greatest number of years of	2038
service credit. If the member receives benefits under section	2039
145.37 of the Revised Code, the retirement system that determines	2040
and pays the benefit shall receive from the other system or	2041
systems the amounts paid by the member for purchase of credit for	2042
exempt service plus interest at the actuarial assumption rate of	2043
the system paying that amount. The interest shall be for the	2044
period beginning on the date of the member's last payment for	2045
purchase of the credit and ending on the date of the member's	2046
retirement.	2047

~~(E)~~(D) If a member dies or withdraws from service, any	2048
payment made by the member under this section shall be considered	2049
as accumulated contributions of the member.	2050

~~(F)~~(E) The retirement board shall adopt rules to implement	2051
this section.	2052

Sec. 145.29. (A) A member of the public employees retirement	2053
system who elects to purchase or otherwise obtain service credit	2054
under section 145.28, 145.291, 145.292, 145.293, or 145.299 or	2055
division (G) of section 145.47 of the Revised Code shall do both	2056
of the following:	2057

(1) Submit a request to the public employees retirement board	2058
in a manner or form approved by the board;	2059

(2) For each year, or portion of a year, of credit purchased	2060
or otherwise obtained, pay to the employees' savings fund an	2061
amount specified by the board that is equal to one hundred per	2062
cent of the additional liability resulting from purchasing or	2063
obtaining that year or portion of a year of credit as determined	2064
by an actuary employed by the board.	2065

(B) Subject to board rules, a member may choose to purchase	2066
or otherwise obtain in any one payment only part of any service	2067
credit listed in division (A) of this section.	2068

Sec. 145.291. Any member of the public employees retirement	2069
system who subsequent to January 1, 1935, and the date membership	2070
was established was off the payroll either on a leave of absence	2071
approved by the then appointing authority or because the member	2072
resigned due to pregnancy or adoption of a child~~, shall have the~~	2073
~~right to make such payment, at the contribution rate in effect at~~	2074
~~the time of payment, with interest on such amount compounded~~	2075
~~annually at a rate to be determined by the retirement board as the~~	2076
~~member would have made if the member had continued on the payroll~~	2077
~~at the earnable salary the member was receiving at the time public~~	2078
~~service was interrupted~~may purchase service credit for the period	2079
of absence or resignation, provided that subsequent to such leave	2080
of absence or resignation the member returned to regular	2081
contributing status in the retirement system for at least twelve	2082
calendar months. In the case of resignation, the member must	2083
submit evidence satisfactory to the retirement board documenting	2084
that the resignation was due to pregnancy or adoption of a child.	2085

~~The member may choose to purchase only part of the credit in~~	2086
~~any one payment, subject to board rules. The payment shall entitle~~	2087
~~the member to receive service credit for the leave or period of~~	2088
~~absence,~~Credit shall be purchased under this section in	2089
accordance with section 145.29 of the Revised Code, except that	2090
service credit purchased under this section shall not exceed one	2091
year. ~~The payment, together with any regular interest, shall, in~~	2092
~~the event of death or withdrawal from service of the member prior~~	2093
~~to retirement, be considered as accumulated contributions of the~~	2094
~~member.~~	2095

~~Sec. 145.29.~~ Sec. 145.292. ~~Three years of contributing membership~~	2096
~~in the public employees retirement system subsequent to the date~~	2097
~~that membership is established entitles a member to receive prior~~	2098
~~service credit for services prior to January 1, 1935, in any~~	2099
~~capacity which comes under this chapter, provided that such member~~	2100
~~has not lost membership at any time by the withdrawal of the~~	2101
~~member's accumulated contributions. Members who have withdrawn an~~	2102
~~exemption shall receive the prior service credit provided for~~	2103
~~under the conditions of this section, only in the event such~~	2104
~~member has made the payments required by section 145.28 of the~~	2105
~~Revised Code. If the public employees retirement board determines~~	2106
~~that a position of any employee member in any one calendar year~~	2107
~~prior to January 1, 1935, was a part-time position, the board may~~	2108
~~determine what fractional part of a year's credit shall be given.~~	2109
~~In determining what credit shall be allowed to regular, full-time~~	2110
~~employees who are paid on an hourly or per diem basis, the board~~	2111
~~shall allow a full day's credit to any employee toward retirement~~	2112
~~who is called to work and works any portion of a day.~~ Credit for	2113
service between January 1, 1935, and the date of becoming a member	2114
of the public employees retirement system except a part-time	2115
employee who claimed exemption under the provisions of section	2116
145.03 of the Revised Code, may be ~~secured~~purchased by any public	2117
employee for service rendered an employer ~~provided such public~~	2118
~~employee pays into the employees' savings fund an amount equal to~~	2119
~~the amount the member would have paid if deductions had been taken~~	2120
~~on the member's earnable salary at the member contribution rate in~~	2121
~~effect at the time of such payment for service after January 1,~~	2122
~~1935, or since the member's date of employment, plus interest on~~	2123
~~such amount compounded annually at a rate to be determined by the~~	2124
~~board. The member may choose to purchase only part of such credit~~	2125
~~in any one payment, subject to board rules. Such payment shall be~~	2126
~~refunded in the event of the death or withdrawal from service of~~	2127
~~the member prior to retirement under the same conditions and in~~	2128
~~the same manner as refunds are made under sections 145.40 and~~	2129
~~145.43 of the Revised Code, from the employees' savings fund~~.	2130
Credit shall be purchased under this section in accordance with	2131
section 145.29 of the Revised Code.	2132

Sec. 145.293. (A) Service credit may be purchased under this	2133
section ~~shall be included in the member's total service credit.~~	2134
~~Credit may be purchased~~ for the following:	2135

(1) Service rendered in another state, and service in any	2136
entity operated by the United States government, that, if served	2137
in a comparable position in Ohio, would be covered by the public	2138
employees retirement system, Ohio police and fire pension fund,	2139
state teachers retirement system, school employees retirement	2140
system, or state highway patrol retirement system;	2141

(2) Service for which contributions were made by the member	2142
or on the member's behalf to a municipal retirement system in this	2143
state, except that if the conditions specified in section 145.2910	2144
of the Revised Code are met, service credit for this service may	2145
be purchased only in accordance with section 145.2911 of the	2146
Revised Code.	2147

The number of years purchased under this section shall not	2148
exceed the lesser of five years or the member's total accumulated	2149
number of years of Ohio service.	2150

(B) ~~For each year of service purchased, a member shall pay to~~	2151
~~the public employees retirement system for credit to the member's~~	2152
~~accumulated account an amount equal to the member's retirement~~	2153
~~contribution for full-time employment for the first year of Ohio~~	2154
~~service following termination of the service to be purchased. To~~	2155
~~this amount shall be added an amount equal to compound interest at~~	2156
~~a rate established by the public employees retirement board from~~	2157
~~the date of membership in the public employees retirement system~~	2158
~~to date of payment. The member may choose to purchase only part of~~	2159
~~such credit in any one payment, subject to board rules~~Credit	2160
shall be purchased under this section in accordance with section	2161
145.29 of the Revised Code.	2162

(C) A member is ineligible to purchase under this section	2163
credit for service ~~for which the member has obtained credit~~ under	2164
former section 145.44 of the Revised Code or service that is used	2165
in the calculation of any retirement benefit currently being paid	2166
or payable in the future to the member under any other retirement	2167
program except social security. At the time the credit is	2168
purchased the member shall certify on a form furnished by the	2169
retirement board that the member does and will conform to this	2170
requirement.	2171

(D) Credit purchased under this section may be combined	2172
pursuant to section 145.37 with credit purchased under sections	2173
3307.74 and 3309.31 of the Revised Code, except that not more than	2174
an aggregate total of five years' service credit purchased under	2175
this section and sections 3307.74 and 3309.31 of the Revised Code	2176
shall be used in determining retirement eligibility or calculating	2177
benefits under section 145.37 of the Revised Code.	2178

Sec. 145.294. (A)(1) The public employees retirement board	2179
may establish by rule a payroll deduction plan for payment of the	2180
cost of restoring service credit under section 145.31 or 145.311	2181
of the Revised Code or purchasing any service credit members of	2182
the public employees retirement system are eligible to purchase	2183
under this chapter, or for making additional deposits under	2184
section 145.583 or 145.62 of the Revised Code. In addition to any	2185
other matter considered relevant by the board, the rules shall	2186
specify all of the following:	2187

~~(1)~~(a) The types of service credit that may be paid for	2188
through payroll deduction, including the section of the Revised	2189
Code that authorizes the purchase of each type of service credit	2190
for which payment may be made by payroll deduction;	2191

~~(2)~~(b) The procedure for informing the member's employer and	2192
the system that the member wishes to purchase service credit under	2193
this chapter or make additional deposits under section 145.583 or	2194
145.62 of the Revised Code through payroll deduction;	2195

~~(3)~~(c) The procedure to be followed by the system and	2196
employers to determine for each request the amount to be deducted,	2197
the number of deductions to be made, and the interval at which	2198
deductions will be made. The rules may provide for a minimum	2199
amount for each deduction or a maximum number of deductions for	2200
the purchase of any type of credit.	2201

~~(4)~~(d) The procedure to be followed by employers in	2202
transmitting amounts deducted from the salaries of their employees	2203
to the system;	2204

~~(5)~~(e) The procedure to be followed by the system in	2205
crediting service credit to members who choose to purchase it	2206
through payroll deduction.	2207

~~(B)~~(2) If the board establishes a payroll deduction plan	2208
under this ~~section~~division, it shall certify to the member's	2209
employer for each member for whom deductions are to be made, the	2210
amount of each deduction and the payrolls from which deductions	2211
are to be made. The employer shall make the deductions as	2212
certified and transmit the amounts deducted in accordance with the	2213
rules established by the board under this section.	2214

~~(C)~~(3) Rules adopted under this ~~section~~division shall not	2215
affect any right to purchase service credit conferred by any other	2216
section of the Revised Code, including the right of a member under	2217
any such section to purchase only part of the service credit the	2218
member is eligible to purchase.	2219

~~(D)~~(4) No payroll deduction made pursuant to this ~~section~~	2220
division may exceed the amount of a member's net compensation	2221
after all other deductions and withholdings required by law.	2222

(B) The public employees retirement board may establish by	2223
rule a payment plan for the cost of restoring service credit under	2224
section 145.31 or 145.311 of the Revised Code or purchasing any	2225
service credit members of the public employees retirement system	2226
may purchase under this chapter. The plan may provide for partial	2227
payments and for payments by payroll deduction under division (A)	2228
of this section.	2229

On receipt of a request from a member eligible to restore or	2230
purchase service credit, the system shall determine and give	2231
notice to the member of the total cost of the credit and the time	2232
period in which the payments must be made for the credit to be	2233
available at that cost. The system may specify the amount and	2234
frequency of payments for credit not purchased in a single	2235
payment.	2236

Sec. 145.295. (A) As used in this section and section	2237
145.2913 of the Revised Code:	2238

(1) "Uniform retirement system" or "uniform system" means the	2239
Ohio police and fire pension fund or state highway patrol	2240
retirement system.	2241

(2) "Military service credit" means credit purchased or	2242
obtained under this chapter or Chapter 742. or 5505. of the	2243
Revised Code for service in the armed forces of the United States.	2244

(B) A member of the public employees retirement system who	2245
has contributions on deposit with, but is no longer contributing	2246
to, a uniform retirement system shall, in computing years of	2247
service, be given full credit for service credit earned under	2248
Chapter 742. or 5505. of the Revised Code or for military service	2249
credit if a transfer to the public employees retirement system is	2250
made under this division. At the request of the member,a transfer	2251
shall be made if all of the following conditions are met:	2252

(1) The member is eligible, or with the credit will be	2253
eligible, for a retirement or disability benefit.	2254

(2) The member agrees to retire or accept a disability	2255
benefit not later than ninety days after receiving notice from the	2256
public employees retirement system that the credit has been	2257
obtained.	2258

(3) For each year of service the uniform system ~~shall~~	2259
~~transfer~~transfers to the public employees retirement system~~, for~~	2260
~~each year of service,~~ the sum of the following:	2261

~~(1)~~(a) An amount equal to the member's accumulated	2262
contributions to the uniform system making the transfer and any	2263
payments by the member for military service credit;	2264

~~(2)~~(b) An amount equal to the lesser of the employer's	2265
contributions to the uniform system or the ~~amount that would have~~	2266
~~been contributed by the employer for the service had the member~~	2267
~~been employed by the member's current employer as a member of the~~	2268
~~public employees retirement system at the time the credit was~~	2269
~~earned~~appropriate employer contribution under section 145.48 or	2270
145.49 of the Revised Code;	2271

~~(3)~~(c) Interest, determined as provided in division (H) of	2272
this section, on the amounts specified in divisions (B)~~(1)~~(3)(a)	2273
and ~~(2)~~(b) of this section for the period from the last day of the	2274
year for which the service credit in the uniform system was earned	2275
or in which the military service credit was purchased or obtained	2276
to the date the transfer is made.	2277

(C) A member of the public employees retirement system who	2278
has at least eighteen months of contributing service credit with	2279
the public employees retirement system, who is a former member of	2280
a uniform retirement system, and who has received a refund of the	2281
member's accumulated contributions to that uniform system ~~shall,~~	2282
~~in computing years of service, be given full~~may obtain credit for	2283
service credit earned under Chapter 742. or 5505. of the Revised	2284
Code or for military service credit if~~, for~~all of the following	2285
conditions are met:	2286

(1) The member is eligible, or with the credit will be	2287
eligible, for a retirement or disability benefit.	2288

(2) The member agrees to retire or accept a disability	2289
benefit not later than ninety days after receiving notice from the	2290
public employees retirement system that the credit has been	2291
obtained.	2292

(3) For each year of service, the public employees retirement	2293
system receives the sum of the following:	2294

~~(1)~~(a) An amount, which shall be paid by the member, equal to	2295
the amount refunded by the uniform system to the member for that	2296
year for accumulated contributions and payments for military	2297
service credit, with interest at a rate established by the public	2298
employees retirement board on that amount from the date of the	2299
refund to the date of the payment;	2300

~~(2)~~(b) Interest, which shall be transferred by the uniform	2301
system, on the amount refunded to the member that is attributable	2302
to the year of service from the last day of the year for which the	2303
service credit was earned or in which payment was made for	2304
military service credit to the date the refund was made;	2305

~~(3)~~(c) An amount, which shall be transferred by the uniform	2306
system, equal to the lesser of the employer's contributions to the	2307
uniform system or the ~~amount that would have been contributed by~~	2308
~~the employer for the service had the member been employed by the~~	2309
~~member's current employer as a member of the public employees~~	2310
~~retirement system at the time the credit was earned~~appropriate	2311
employer contribution under section 145.48 or 145.49 of the	2312
Revised Code, with interest on that amount from the last day of	2313
the year for which the service credit was earned or in which	2314
payment was made for military service credit to the date of the	2315
transfer.	2316

On receipt of payment from the member, the public employees	2317
retirement system shall notify the uniform system, which, on	2318
receipt of the notice, shall make the transfer required by this	2319
division. Interest shall be determined as provided in division (H)	2320
of this section.	2321

(D) A member of the public employees retirement system who	2322
purchased credit under former division (A)(1) of this section, as	2323
it existed before August 25, 1995, for service as a member of a	2324
uniform retirement system may elect to have the amount the member	2325
paid for this service credit refunded to the member under this	2326
division if the member agrees to repurchase this service credit	2327
pursuant to division (C) of this section.	2328

(E) Service credit purchased or otherwise obtained under this	2329
section shall be considered the equivalent of Ohio service credit.	2330

The public employees retirement system shall withdraw the	2331
credit and refund all amounts paid or transferred under this	2332
section if either of the following occurs:	2333

(1) The member fails to retire or accept a disability benefit	2334
not later than ninety days after receiving notice from the public	2335
employees retirement system that credit has been obtained.	2336

(2) The member's application for a disability benefit is	2337
denied.	2338

A member may choose to purchase only part of the credit the	2339
member is eligible to purchase under division (C) of this section	2340
~~in any one payment~~, subject to rules of the public employees	2341
retirement board. A member is ineligible to purchase or otherwise	2342
obtain credit under this section for service to be used in	2343
calculation of any retirement benefit currently being paid or	2344
payable to the member in the future under any other retirement	2345
program or for service credit that may be transferred under	2346
section 145.2913 of the Revised Code.	2347

(F) If a member of the public employees retirement system who	2348
is not a current contributor elects to receive credit under	2349
section 742.21 or 5505.40 of the Revised Code for service for	2350
which the member contributed to the system or made payment for	2351
military service credit, the system shall transfer to the Ohio	2352
police and fire pension fund or the state highway patrol	2353
retirement system, as applicable, the amount specified in division	2354
(D) of section 742.21 or division (B)(2) of section 5505.40 of the	2355
Revised Code.	2356

(G) A member of the public employees retirement system who	2357
earned service credit in the public employees retirement system	2358
for full-time service as a township or municipal police officer	2359
and received service credit in the Ohio police and fire pension	2360
fund under section 742.511 or 742.512 of the Revised Code for such	2361
service may elect to have the credit restored as public employees	2362
retirement system service credit by paying the public employees	2363
retirement system an amount equal to the accumulated contributions	2364
paid by the member to the Ohio police and fire pension fund under	2365
section 742.511 or 742.512 of the Revised Code. When such an	2366
election is made, the Ohio police and fire pension fund shall	2367
transfer to the public employees retirement system the amount	2368
previously transferred under section 742.511 or 742.512 of the	2369
Revised Code from the public employees retirement system to the	2370
Ohio police and fire pension fund.	2371

(H) Interest charged under this section shall be calculated	2372
separately for each year of service credit. Unless otherwise	2373
specified in this section, it shall be calculated at the lesser of	2374
the actuarial assumption rate for that year of the public	2375
employees retirement system or of the uniform retirement system in	2376
which the credit was earned. The interest shall be compounded	2377
annually.	2378

(I) At the request of the public employees retirement system,	2379
the uniform retirement system shall certify to the public	2380
employees retirement system a copy of the records of the service	2381
and contributions of a public employees retirement system member	2382
who seeks service credit under this section.	2383

Sec. 145.297. (A) As used in this section, "employing unit"	2384
means:	2385

(1) A municipal corporation, agency of a municipal	2386
corporation designated by the legislative authority, park	2387
district, conservancy district, sanitary district, health	2388
district, township, department of a township designated by the	2389
board of township trustees, metropolitan housing authority, public	2390
library, county law library, union cemetery, joint hospital, or	2391
other political subdivision or unit of local government.	2392

(2) With respect to state employees, any entity of the state	2393
including any department, agency, institution of higher education,	2394
board, bureau, commission, council, office, or administrative body	2395
or any part of such entity that is designated by the entity as an	2396
employing unit.	2397

(3)(a) With respect to employees of a board of alcohol, drug	2398
addiction, and mental health services, that board.	2399

(b) With respect to employees of a county board of	2400
developmental disabilities, that board.	2401

(c) With respect to other county employees, the county or any	2402
county agency designated by the board of county commissioners.	2403

(4) In the case of an employee whose employing unit is in	2404
question, the employing unit is the unit through whose payroll the	2405
employee is paid.	2406

(B) An employing unit may establish a retirement incentive	2407
plan for its eligible employees. In the case of a county or county	2408
agency, decisions on whether to establish a retirement incentive	2409
plan for any employees other than employees of a board of alcohol,	2410
drug addiction, and mental health services or county board of	2411
developmental disabilities and on the terms of the plan shall be	2412
made by the board of county commissioners. In the case of a	2413
municipal corporation or an agency of a municipal corporation,	2414
decisions on whether to establish a retirement incentive plan and	2415
on the terms of the plan shall be made by the legislative	2416
authority.	2417

All terms of a retirement incentive plan shall be in writing.

2418

A retirement incentive plan shall provide for purchase by the	2419
employing unit of service credit for eligible employees who elect	2420
to participate in the plan and for payment by the employing unit	2421
of the entire cost of the service credit purchased.	2422

Every retirement incentive plan shall remain in effect for at	2423
least one year. The employing unit shall give employees at least	2424
thirty days' notice before terminating the plan.	2425

Every retirement incentive plan shall include provisions for	2426
the timely and impartial resolution of grievances and disputes	2427
arising under the plan.	2428

No employing unit shall have more than one retirement	2429
incentive plan in effect at any time.	2430

(C) Any classified or unclassified employee of the employing	2431
unit who is a member of the public employees retirement system	2432
shall be eligible to participate in the retirement incentive plan	2433
established by the employee's employing unit if the employee meets	2434
the following criteria:	2435

(1) The employee is not any of the following:

2436

(a) An elected official;

2437

(b) A member of a board or commission;

2438

2439

(d) A person appointed to serve a term of fixed length, other	2440
than a person appointed and employed by the person's employing	2441
unit.	2442

(2) The employee is or will be eligible to retire under	2443
section ~~145.32~~145.33, ~~145.34,~~145.332, or 145.37~~, or division (A)~~	2444
~~of section 145.33~~ of the Revised Code on or before the date of	2445
termination of the retirement incentive plan. Service credit to be	2446
purchased for the employee under the retirement incentive plan	2447
shall be included in making such determination.	2448

(3) The employee agrees to retire under section ~~145.32~~	2449
145.33, ~~145.34,~~145.332, or 145.37~~, or division (A) of section~~	2450
~~145.33~~ of the Revised Code within ninety days after receiving	2451
notice from the public employees retirement system that service	2452
credit has been purchased for the employee under this section.	2453

Participation in the plan shall be available to all eligible	2454
employees except that the employing unit may limit the number of	2455
participants in the plan to a specified percentage of its	2456
employees who are members of the public employees retirement	2457
system on the date the plan goes into effect. The percentage shall	2458
not be less than five per cent of such employees. If participation	2459
is limited, employees with more total service credit have the	2460
right to elect to participate before employees with less total	2461
service credit. In the case of employees with the same total	2462
service credit, employees with a greater length of service with	2463
the employing unit have the right to elect to participate before	2464
employees with less service with the employing unit. Employees	2465
with less than eighteen months of service with the employing unit	2466
have the right to elect to participate only after all other	2467
eligible employees have been given the opportunity to elect to	2468
participate. For the purpose of determining which employees may	2469
participate in a plan, total service credit includes service	2470
credit purchased by the employee under this chapter after the date	2471
on which the plan is established.	2472

A retirement incentive plan that limits participation may	2473
provide that an employee who does not notify the employing unit of	2474
the employee's decision to participate in the plan within a	2475
specified period of time will lose priority to participate in the	2476
plan ahead of other employees with less seniority. The time given	2477
to an employee to elect to participate ahead of other employees	2478
shall not be less than thirty days after the employee receives	2479
written notice that the employee may participate in the plan.	2480

(D) A retirement incentive plan shall provide for purchase of	2481
the same amount of service credit for each participating employee,	2482
except that the employer may not purchase more service credit for	2483
any employee than the lesser of the following:	2484

(1) Five years of service credit;

2485

(2) An amount of service credit equal to one-fifth of the	2486
total service credited to the participant under this chapter,	2487
exclusive of service credit purchased under this section.	2488

For each year of service credit purchased under this section,	2489
the employing unit shall pay an amount equal to the additional	2490
liability resulting from the purchase of that year of service	2491
credit, as determined by an actuary employed by the public	2492
employees retirement board.	2493

(E) Upon the election by an eligible employee to participate	2494
in the retirement incentive plan, the employee and the employing	2495
unit shall agree upon a date for payment or contracting for	2496
payment in installments to the public employees retirement system	2497
of the cost of the service credit to be purchased. The employing	2498
unit shall submit to the public employees retirement system a	2499
written request for a determination of the cost of the service	2500
credit, and within forty-five days after receiving the request,	2501
the board shall give the employing unit written notice of the	2502
cost.	2503

The employing unit shall pay or contract to pay in	2504
installments the cost of the service credit to be purchased to the	2505
public employees retirement system on the date agreed to by the	2506
employee and the employing unit. The payment shall be made in	2507
accordance with rules adopted by the public employees retirement	2508
board. The rules may provide for payment in installments and for	2509
crediting the purchased credit to the employee's account upon the	2510
employer's contracting to pay the cost in installments. The board	2511
shall notify the member when the member is credited with service	2512
purchased under this section. If the employee does not retire	2513
within ninety days after receiving notice that the employee has	2514
been credited with the purchased service credit, the system shall	2515
refund to the employing unit the amount paid for the service	2516
credit.	2517

No payment made to the public employees retirement system	2518
under this section shall affect any payment required by section	2519
145.48 of the Revised Code.	2520

(F) For the purpose of determining whether the cost of a	2521
retirement incentive plan established by a county or county agency	2522
under this section is an allowable cost for the purpose of federal	2523
funding for any year, the cost shall be considered abnormal or	2524
mass severance pay only if fifteen per cent or more of the county	2525
or county agency's employees participate in the plan in that year.	2526

Nothing in this division shall relieve a county or county	2527
agency from seeking federal approval for any early retirement	2528
incentive plan that uses federal dollars in accordance with	2529
federal law.	2530

Sec. 145.298. (A) As used in this section:

2531

(1) "State employing unit" means an employing unit described	2532
in division (A)(2) of section 145.297 of the Revised Code, except	2533
that it does not mean an employing unit with fifty or fewer	2534
employees.	2535

(2) "State institution" means a state correctional facility,	2536
a state institution for the mentally ill, or a state institution	2537
for the care, treatment, and training of the mentally retarded.	2538

(B)(1) Prior to ~~the effective date of this amendment~~July 17,	2539
2009, in the event of a proposal to close a state institution or	2540
lay off, within a six-month period, a number of persons employed	2541
at an institution that equals or exceeds the lesser of fifty or	2542
ten per cent of the persons employed at the institution, the	2543
employing unit responsible for the institution's operation shall	2544
establish a retirement incentive plan for persons employed at the	2545
institution.	2546

(2) On and after ~~the effective date of this amendment~~July	2547
17, 2009, in the event of a proposal to close a state institution	2548
or lay off, within a six-month period, a number of persons	2549
employed at an institution that equals or exceeds the lesser of	2550
three hundred fifty or forty per cent of the persons employed at	2551
the institution, the employing unit responsible for the	2552
institution's operation shall establish a retirement incentive	2553
plan for persons employed at the institution.	2554

(C)(1) Prior to ~~the effective date of this amendment~~July 17,	2555
2009, in the event of a proposal, other than the proposals	2556
described in division (B) of this section, to lay off, within a	2557
six-month period, a number of employees of a state employing unit	2558
that equals or exceeds the lesser of fifty or ten per cent of the	2559
employing unit's employees, the employing unit shall establish a	2560
retirement incentive plan for employees of the employing unit.	2561

(2) On and after ~~the effective date of this amendment~~July	2562
17, 2009, in the event of a proposal, other than the proposals	2563
described in division (B) of this section, to lay off, within a	2564
six-month period, a number of employees of a state employing unit	2565
that equals or exceeds the lesser of three hundred fifty or forty	2566
per cent of the employing unit's employees, the employing unit	2567
shall establish a retirement incentive plan for employees of the	2568
employing unit.	2569

(D)(1) A retirement incentive plan established under this	2570
section shall be consistent with the requirements of section	2571
145.297 of the Revised Code, except ~~as provided in division (D)(2)~~	2572
~~of this section and except~~ that the plan shall go into effect at	2573
the time the layoffs or proposed closings are announced and shall	2574
remain in effect until the date of the layoffs or closings.	2575

(2) ~~A retirement incentive plan established under this~~	2576
~~section due to the proposed closing of a state institution by the~~	2577
~~department of mental health prior to July 1, 1997, shall be~~	2578
~~consistent with the requirements of section 145.297 of the Revised~~	2579
~~Code, except as follows:~~	2580

~~(a) The employing unit shall purchase at least three years of~~	2581
~~service credit for each participating employee, except that it~~	2582
~~shall not purchase more service credit than the amount allowed by~~	2583
~~division (D) of section 145.297 of the Revised Code;~~	2584

~~(b) The plan shall go into effect at the time the proposed~~	2585
~~closing is announced and shall remain in effect at least until the~~	2586
~~date of the closing.~~	2587

~~(3)~~ If the employing unit already has a retirement incentive	2588
plan in effect, the plan shall remain in effect at least until the	2589
date of the layoffs or closings. The employing unit may revise the	2590
existing plan to provide greater benefits, but if it revises the	2591
plan, it shall give written notice of the changes to all employees	2592
who have elected to participate in the original plan, and it shall	2593
provide the greater benefits to all employees who participate in	2594
the plan, whether their elections to participate were made before	2595
or after the date of the revision.	2596

Sec. 145.299. (A) As used in this section, "school board	2597
member" means a member of a city, local, exempted village, or	2598
joint vocational school district board of education and "governing	2599
board member" means a member of an educational service center	2600
governing board.	2601

(B) A member of the public employees retirement system may	2602
purchase credit for service as a school board member if all of the	2603
following conditions are met:	2604

(1) The member is eligible to retire under this chapter or	2605
will become eligible to retire as a result of purchasing the	2606
credit.	2607

(2) The member agrees to retire within ninety days after	2608
receiving notice of the additional liability under ~~division (C) of~~	2609
~~this~~ section 145.29 of the Revised Code.	2610

(3) The retirement system receives certification of the	2611
member's service and compensation as a school board or governing	2612
board member from the board of education or governing board of the	2613
district or educational service center in which the member served	2614
or, if that district or educational service center no longer	2615
exists, the board or governing board that controls the territory,	2616
or the largest part of the territory, of the district or	2617
educational service center in which the member served.	2618

(C) Credit shall be purchased under this section in	2619
accordance with section 145.29 of the Revised Code, except that	2620
payment for the credit or portion of credit shall be paid in full	2621
at the time of purchase.	2622

(D) The retirement system shall calculate the amount of	2623
credit the member is eligible to purchase by dividing the	2624
compensation received pursuant to section 3313.12 of the Revised	2625
Code for each month served as a school board or governing board	2626
member by the amount of compensation that, for the same month, the	2627
retirement system considered equivalent to full-time service.	2628

(E) Credit may be purchased for service as a school board or	2629
governing board member, other than service subject to the tax on	2630
wages imposed by the "Federal Insurance Contributions Act," 68A	2631
Stat. 415 (1954), 26 U.S.C.A. 3101, as amended, between January 1,	2632
1935, and the first day of January of the year in which the credit	2633
is purchased. A member may purchase not more than one-twelfth of a	2634
year's credit for each month of service as a school board or	2635
governing board member.	2636

~~(C) On receipt of a request from a member eligible to~~	2637
~~purchase credit under this section, the system shall obtain from~~	2638
~~its actuary certification of the additional liability to the~~	2639
~~system for each month of credit the member is eligible to~~	2640
~~purchase, and shall notify the member of such additional~~	2641
~~liability. The member may purchase in one-month increments any~~	2642
~~portion of the credit the member is eligible to purchase. For each~~	2643
~~month of credit purchased, the member shall pay to the system an~~	2644
~~amount equal to the additional liability resulting from the~~	2645
~~purchase. Payment shall be made in full at the time of purchase~~.	2646

~~(D)~~(F) The public employees retirement board shall adopt	2647
rules in accordance with section 111.15 of the Revised Code	2648
concerning the purchase of credit under this section. In addition	2649
to any other matters considered relevant by the retirement board,	2650
the rules shall specify the procedure to be followed by a member	2651
to inform the system of the member's desire to purchase credit for	2652
service as a school board or governing board member.	2653

~~(E)~~(G) If the member does not retire within ninety days after	2654
purchasing credit under this section, the system shall withdraw	2655
the credit and refund the amount paid by the member.	2656

Sec. 145.2911. (A) If the conditions described in division	2657
(B) of section 145.2910 of the Revised Code are met, a member of	2658
the public employees retirement system who is not receiving a	2659
pension or benefit from the public employees retirement system is	2660
eligible to obtain credit for service as a member of the	2661
Cincinnati retirement system under this section.	2662

(B) A member of the public employees retirement system who	2663
has contributions on deposit with, but is no longer contributing	2664
to, the Cincinnati retirement system shall, in computing years of	2665
service credit, be given credit for service credit earned under	2666
the Cincinnati retirement system or purchased or obtained as	2667
military service credit if~~, for~~all of the following conditions	2668
are met:	2669

(1) The member is eligible, or with the credit will be	2670
eligible, for a retirement or disability benefit.	2671

(2) The member agrees to retire or accept a disability	2672
benefit not later than ninety days after receiving notice from the	2673
public employees retirement system that the credit has been	2674
obtained.	2675

(3) For each year of service, the Cincinnati retirement	2676
system transfers to the public employees retirement system the sum	2677
of the following:	2678

~~(1)~~(a) The amount contributed by the member, or, in the case	2679
of military service credit, paid by the member, that is	2680
attributable to the year of service;	2681

~~(2)~~(b) An amount equal to the lesser of the employer's	2682
contributions to the Cincinnati retirement system or the ~~amount~~	2683
~~that would have been contributed by the employer for the service~~	2684
~~had the member been employed by the member's current employer as a~~	2685
~~member of the public employees retirement system at the time the~~	2686
~~credit was earned~~appropriate employer contributions under section	2687
145.48 or 145.49 of the Revised Code;	2688

~~(3)~~(c) Interest on the amounts specified in divisions	2689
(B)~~(1)~~(3)(a) and ~~(2)~~(b) of this section from the last day of the	2690
year for which the service credit was earned or in which payment	2691
was made for military service credit to the date the transfer is	2692
made.	2693

(C) A member of the public employees retirement system with	2694
at least eighteen months of contributing service credit with the	2695
public employees retirement system who has received a refund of	2696
the member's contributions to the Cincinnati retirement system	2697
~~shall, in computing years of service, be given~~may obtain credit	2698
for service credit earned under the Cincinnati retirement system	2699
or purchased or obtained as military service credit if~~, for~~all of	2700
the following conditions are met:	2701

(1) The member is eligible, or with the credit will be	2702
eligible, for a retirement or disability benefit.	2703

(2) The member agrees to retire or accept a disability	2704
benefit not later than ninety days after receiving notice from the	2705
public employees retirement system that the credit has been	2706
obtained.	2707

(3) For each year of service, the public employees retirement	2708
system receives the sum of the following:	2709

~~(1)~~(a) An amount, paid by the member, equal to the sum of the	2710
following:	2711

~~(a)~~(i) The amount refunded by the Cincinnati retirement	2712
system to the member for that year for contributions and payments	2713
for military service, with interest at a rate established by the	2714
public employees retirement board on that amount from the date of	2715
the refund to the date of payment;	2716

~~(b)~~(ii) The amount of interest, if any, the member received	2717
when the refund was made that is attributable to the year of	2718
service.	2719

~~(2)~~(b) An amount, transferred by the Cincinnati retirement	2720
system to the public employees retirement system, equal to the sum	2721
of the following:	2722

~~(a)~~(i) Interest on the amount refunded to the member that is	2723
attributable to the year of service from the last day of the year	2724
for which the service credit was earned or in which payment was	2725
made for military service credit to the date the refund was made;	2726

~~(b)~~(ii) An amount equal to the lesser of the employer's	2727
contributions to the Cincinnati retirement system or the ~~amount~~	2728
~~that would have been contributed by the employer for the service~~	2729
~~had the member been employed by the member's current employer as a~~	2730
~~member of the public employees retirement system at the time the~~	2731
~~credit was earned~~appropriate employer contribution under section	2732
145.48 or 145.49 of the Revised Code, with interest on that amount	2733
from the last day of the year for which the service credit was	2734
earned to the date of the transfer.	2735

(D) The amount transferred under division (C)~~(2)(a)~~(3)(b)(i)	2736
of this section shall not include any amount of interest the	2737
Cincinnati retirement system paid to the person when it made the	2738
refund.	2739

(E) On receipt of payment from the member under division	2740
(C)~~(1)~~(3)(a) of this section, the public employees retirement	2741
system shall notify the Cincinnati retirement system. On receipt	2742
of the notice, the Cincinnati retirement system shall transfer the	2743
amount described in division (C)~~(2)~~(3)(b) of this section.	2744

(F) Interest charged under this section shall be calculated	2745
separately for each year of service credit. Unless otherwise	2746
specified in this section, it shall be calculated at the lesser of	2747
the actuarial assumption rate for that year of the public	2748
employees retirement system or the Cincinnati retirement system.	2749
The interest shall be compounded annually.	2750

(G) At the request of the public employees retirement system,	2751
the Cincinnati retirement system shall certify to the public	2752
employees retirement system a copy of the records of the service	2753
and contributions of a member of the public employees retirement	2754
system who seeks service credit under this section.	2755

(H) Service credit purchased or otherwise obtained under this	2756
section shall be considered the equivalent of Ohio service credit.	2757

The public employees retirement system shall withdraw the	2758
credit and refund all amounts paid or transferred under this	2759
section if either of the following occurs:	2760

(1) The member fails to retire or accept a disability benefit	2761
not later than ninety days after receiving notice from the public	2762
employees retirement system that credit has been obtained under	2763
this section.	2764

(2) The member's application for a disability benefit is	2765
denied.	2766

(I) A member may choose to purchase only part of the credit	2767
the member is eligible to purchase under division (C) of this	2768
section ~~in any one payment~~, subject to rules of the public	2769
employees retirement board.	2770

(J) A member is ineligible to purchase or otherwise obtain	2771
credit under this section for the service to be used in	2772
calculation of any ~~retiremement~~retirement benefit currently being	2773
paid or payable to the member in the future.	2774

Sec. 145.2912. (A) If the conditions described in division	2775
(B) of section 145.2910 of the Revised Code are met and a person	2776
who is a member or former member of the public employees	2777
retirement system but not a current contributor and who is not	2778
receiving a pension or benefit from the public employees	2779
retirement system elects to receive credit under the Cincinnati	2780
retirement system for service for which the person contributed to	2781
the public employees retirement system or purchased or obtained as	2782
military service credit, the public employees retirement system	2783
shall transfer the amounts specified in divisions ~~(B)~~(A)(3)(a) and	2784
~~(C)~~(b) of this section to the Cincinnati retirement system. A	2785
person may obtain credit if all of the following conditions are	2786
met:	2787

(1) The member is eligible, or with the credit will be	2788
eligible, for a retirement or disability benefit.	2789

(2) The member agrees to retire or accept a disability	2790
benefit not later than ninety days after receiving notice from the	2791
public employees retirement system that the credit has been	2792
obtained.	2793

~~(B)~~(3)(a) If the person has contributions on deposit with the	2794
public employees retirement system, the public employees	2795
retirement system ~~shall~~, for each year of service credit, ~~transfer~~	2796
transfers to the Cincinnati retirement system the sum of the	2797
following:	2798

~~(1)~~(i) An amount equal to the person's contributions to the	2799
public employees retirement system and payments made by the member	2800
for military service credit;	2801

~~(2)~~(ii) An amount equal to the lesser of the employer's	2802
contributions to the public employees retirement system or the	2803
amount that would have been contributed by the employer for the	2804
service had the person been a member of the Cincinnati retirement	2805
system at the time the credit was earned;	2806

~~(3)~~(iii) Interest on the amounts specified in divisions	2807
~~(B)(1)~~(A)(3)(a)(i) and ~~(2)~~(ii) of this section for the period	2808
from the last day of the year for which the service credit was	2809
earned or in which payment was made for military service credit to	2810
the date the transfer was made.	2811

~~(C)(1)~~(b) If the person has received a refund of accumulated	2812
contributions to the public employees retirement system, the	2813
public employees retirement system ~~shall~~, for each year of service	2814
credit, ~~transfer~~transfers to the Cincinnati retirement system the	2815
sum of the following:	2816

~~(a)~~(i) Interest on the amount refunded to the former member	2817
that is attributable to the year of service from the last day of	2818
the year for which the service credit was earned or in which	2819
payment was made for military service credit to the date the	2820
refund was made;	2821

~~(b)~~(ii) An amount equal to the lesser of the employer's	2822
contributions to the public employees retirement system or the	2823
amount that would have been contributed by the employer for the	2824
service had the person been a member of the Cincinnati retirement	2825
system at the time the credit was earned, with interest on that	2826
amount from the last day of the year for which the service credit	2827
was earned to the date of the transfer.	2828

~~(2)~~(B) The amount transferred under division ~~(C)(1)~~(A)(3)(b)	2829
of this section shall not include any amount of the employer's	2830
contributions or interest on employee contributions the person	2831
received under section 145.40 of the Revised Code.	2832

~~(3)~~(C) On receipt of notice from the Cincinnati retirement	2833
system that the Cincinnati retirement system has received payment	2834
from a person described in division ~~(C)(1)~~(A)(3)(b) of this	2835
section, the public employees retirement system shall transfer the	2836
amount described in that division.	2837

(D) Interest charged under this section shall be calculated	2838
separately for each year of service credit. Unless otherwise	2839
specified in this section, it shall be calculated at the lesser of	2840
the actuarial assumption rate for that year of the public	2841
employees retirement system or the Cincinnati retirement system.	2842
The interest shall be compounded annually.	2843

(E) The transfer of any amount under this section cancels an	2844
equivalent amount of service credit.	2845

(F) At the request of the Cincinnati retirement system, the	2846
public employees retirement system shall certify to the Cincinnati	2847
retirement system a copy of the records of the service and	2848
contributions of a member or former member of the public employees	2849
retirement system who elects to receive service credit under the	2850
Cincinnati retirement system.	2851

Sec. 145.2913. (A) As used in this section, "transferred	2852
service credit" means service credit purchased or obtained under	2853
section 742.21, 742.214, 742.375, 5505.201, 5505.40, or 5505.41 of	2854
the Revised Code prior to the date a member commenced the	2855
employment covered by the public employees retirement system for	2856
which the member is currently contributing to the system.	2857

(B) A member of the public employees retirement system who	2858
has contributions on deposit with, but is no longer contributing	2859
to, a uniform retirement system shall, in computing years of	2860
service, be given full credit for transferred service credit if a	2861
transfer to the public employees retirement system is made under	2862
this ~~section~~division. At the request of a member a transfer shall	2863
be made if all of the following conditions are met:	2864

(1) The member is eligible, or with the credit will be	2865
eligible, for a retirement or disability benefit.	2866

(2) The member agrees to retire or accept a disability	2867
benefit not later than ninety days after receiving notice from the	2868
public employees retirement system that the credit has been	2869
obtained.	2870

(3) For each year of service, the uniform system ~~shall~~	2871
~~transfer~~transfers to the public employees retirement system the	2872
sum of the following:	2873

~~(1)~~(a) An amount equal to the amounts transferred to the	2874
uniform system under section 742.21, 742.214, 742.375, 5505.201,	2875
5505.40, or 5505.41 of the Revised Code;	2876

~~(2)~~(b) Interest, determined as provided in division (E) of	2877
this section, on the amount specified in division (B)~~(1)~~(3)(a) of	2878
this section for the period from the last day of the year in which	2879
the transfer under section 742.21, 742.214, 742.375, 5505.201,	2880
5505.40, or 5505.41 of the Revised Code was made to the date a	2881
transfer is made under this section.	2882

(C) A member of the public employees retirement system with	2883
at least eighteen months of contributing service credit with the	2884
public employees retirement system who has received a refund of	2885
contributions to a uniform retirement system shall, in computing	2886
years of service, be given full credit for transferred service	2887
credit if~~, for~~all of the following conditions are met:	2888

(1) The member is eligible, or with the credit will be	2889
eligible, for a retirement or disability benefit.	2890

(2) The member agrees to retire or accept a disability	2891
benefit not later than ninety days after receiving notice from the	2892
public employees retirement system that the credit has been	2893
obtained.	2894

(3) For each year of service, the public employees retirement	2895
system receives the sum of the following:	2896

~~(1)~~(a) An amount, which shall be paid by the member, equal to	2897
the amount refunded by the uniform system to the member for that	2898
year for transferred service credit, with interest on that amount	2899
from the date of the refund to the date a payment is made under	2900
this section;	2901

~~(2)~~(b) Interest, which shall be transferred by the uniform	2902
system, on the amount refunded to the member for the period from	2903
the last day of the year in which the transfer under section	2904
742.21, 742.214, 742.375, 5505.201, 5505.40, or 5505.41 of the	2905
Revised Code was made to the date the refund was made;	2906

~~(3)~~(c) If the uniform system retained any portion of the	2907
amount transferred under section 742.21, 742.214, 742.375,	2908
5505.201, 5505.40, or 5505.41 of the Revised Code, an amount,	2909
which shall be transferred by the uniform system, equal to the	2910
amount retained, with interest on that amount for the period from	2911
the last day of the year in which the transfer under section	2912
742.21, 742.214, 742.375, 5505.201, 5505.40, or 5505.41 of the	2913
Revised Code was made to the date a transfer is made under this	2914
section.	2915

On receipt of payment from the member, the public employees	2916
retirement system shall notify the uniform system, which, on	2917
receipt of the notice, shall make the transfer required by this	2918
division. Interest shall be determined as provided in division (E)	2919
of this section.	2920

(D) Service credit purchased or obtained under this section	2921
shall be considered the equivalent of Ohio service credit. A	2922
member may choose to purchase only part of the credit the member	2923
is eligible to purchase under division (C) of this section ~~in any~~	2924
~~one payment~~, subject to rules adopted by the public employees	2925
retirement board. A member is ineligible to purchase or obtain	2926
service credit under this section for service to be used in the	2927
calculation of any retirement benefit currently being paid or	2928
payable to the member in the future under any other retirement	2929
program or for service credit that may be purchased or obtained	2930
under section 145.295 of the Revised Code.	2931

(E) Interest charged under this section shall be calculated	2932
separately for each year of service credit at the lesser of the	2933
actuarial assumption rate for that year of the public employees	2934
retirement system or of the uniform retirement system to which the	2935
credit was transferred under section 742.21, 742.214, 742.375,	2936
5505.201, 5505.40, or 5505.41 of the Revised Code. The interest	2937
shall be compounded annually.	2938

(F) Any amounts transferred or paid under divisions (B) and	2939
(C) of this section that are attributable to contributions made by	2940
the member or to amounts paid to purchase service credit shall be	2941
credited to the employees' savings fund created under section	2942
145.23 of the Revised Code. Any remaining amounts shall be	2943
credited to one or more of the funds created under that section as	2944
determined by the board.	2945

(G) At the request of the public employees retirement system,	2946
the uniform retirement system shall certify to the public	2947
employees retirement system a copy of the records of the service	2948
and contributions of a public employees retirement system member	2949
who seeks service credit under this section. The uniform	2950
retirement system shall specify the portions of the amounts	2951
transferred that are attributable to employee contributions,	2952
employer contributions, and interest.	2953

(H) If a member of the public employees retirement system who	2954
is not a current contributor elects to receive service credit	2955
under section 742.214 or 5505.41 of the Revised Code for	2956
transferred service credit, as defined in those sections, the	2957
system shall transfer to the uniform retirement system, as	2958
applicable, the amount specified in division (B) or (C) of section	2959
742.214 or division (B) or (C) of section 5505.41 of the Revised	2960
Code.	2961

(I) The public employees retirement system shall withdraw the	2962
credit and refund all amounts paid or transferred under this	2963
section if either of the following occurs:	2964

(1) The member fails to retire or accept a disability benefit	2965
not later than ninety days after receiving notice from the public	2966
employees retirement system that credit has been obtained under	2967
this section.	2968

(2) The member's application for a disability benefit is	2969
denied.	2970

(J) The board may adopt rules to implement this section.

2971

Sec. 145.2914. (A) The public employees retirement board may	2972
adopt rules in accordance with section 145.09 of the Revised Code	2973
to establish a program under which service credit earned under	2974
~~division (A) or (B)(2)(b) of~~ section 145.33 of the Revised Code or	2975
division (A)(2), (B)(2), or (C)(2) of section 145.332 of the	2976
Revised Code is treated as service credit earned under division	2977
~~(B)(2)(a)~~(A)(1), (B)(1), or (C)(1) of ~~that~~ section 145.332 of the	2978
Revised Code if the member ~~makes~~elects to do one of the	2979
following:	2980

(1) Have the amount of service credit earned under section	2981
145.33 of the Revised Code or division (A)(2), (B)(2), or (C)(2)	2982
of section 145.332 of the Revised Code reduced so there is no	2983
additional liability to the public employees retirement system;	2984

(2) Make payment to the public employees retirement system in	2985
accordance with the rules. The number of years of service credit	2986
earned under section 145.33 of the Revised Code or division	2987
(A)(2), (B)(2), or (C)(2) of section 145.332 of the Revised Code	2988
that may be treated as service credit earned under division	2989
(A)(1), (B)(1), or (C)(1) of section 145.332 of the Revised Code	2990
shall not exceed five.	2991

(B) If the board adopts rules under division (A) of this	2992
section, all of the following apply to payments made under	2993
division (A)(2) of this section:	2994

(1) For each year or portion of a year of service credit	2995
earned under ~~division (A) or (B)(2)(b) of~~ section 145.33 of the	2996
Revised Code or division (A)(2), (B)(2), or (C)(2) of section	2997
145.332 of the Revised Code that is to be treated as service	2998
credit earned under division ~~(B)(2)(a)~~(A)(1), (B)(1), or (C)(1) of	2999
~~that~~ section 145.332 of the Revised Code, the member shall pay to	3000
the retirement system an amount specified by the retirement board	3001
that is not less than one hundred per cent of the additional	3002
liability resulting from the purchase of that year, or portion of	3003
a year, of service.	3004

(2) ~~The number of years of service credit earned under~~	3005
~~division (A) or (B)(2)(b) of section 145.33 of the Revised Code~~	3006
~~that may be treated as service credit earned under division~~	3007
~~(B)(2)(a)~~ of ~~that~~ section shall not exceed five.	3008

~~(3)~~ Any amounts paid under this section shall be credited to	3009
the employees' savings fund.	3010

~~(4)~~(3) The amounts paid by the member under this section are	3011
subject to the limits established by division (n) of section 415	3012
of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.	3013
415(n), as amended.	3014

(C) A member may make ~~payments~~the election authorized by	3015
this section if the member is eligible to retire under this	3016
chapter or will become eligible to retire as a result of the	3017
~~payment~~election. The member shall agree to retire not later than	3018
ninety days after making the election under division (A)(1) of	3019
this section or receiving notice of the additional liability	3020
specified under division (B)(1) of this section. ~~Payment~~If the	3021
member makes the election under division (A)(2) of this section,	3022
payment shall be made in full for any credit earned under ~~division~~	3023
~~(A) or (B)(2)(b) of~~ section 145.33 of the Revised Code or division	3024
(A)(2), (B)(2), or (C)(2) of section 145.332 of the Revised Code	3025
that is to be treated as service credit earned under division	3026
~~(B)(2)(a)~~(A)(1), (B)(1), or (C)(1) of ~~that~~ section 145.332 of the	3027
Revised Code, but the member may choose to make payment for only	3028
part of the credit for which the member is eligible.	3029

(D) If the member does not retire not later than ninety days	3030
after making the election under division (A)(1) of this section or	3031
the payment ~~authorized by~~under division (A)(2) of this section,	3032
the system shall refund ~~the~~any payment and shall not treat the	3033
credit ~~for which payment was made~~ as service credit earned under	3034
division ~~(B)(2)(a)~~(A)(1), (B)(1), or (C)(1) of section ~~145.33~~	3035
145.332 of the Revised Code.	3036

(E) The board's rules may deal with any other matter	3037
necessary to implement this section.	3038

Sec. 145.2915. (A) As used in this section, "workers'	3039
compensation" means benefits paid under Chapter 4121. or 4123. of	3040
the Revised Code.	3041

(B) A member of the public employees retirement system may	3042
purchase service credit under this section for any period during	3043
which the member was out of service and receiving workers'	3044
compensation.	3045

3046

(1) If the member is employed by one public employer, for	3047
each year of credit, the member shall pay to the system for credit	3048
to the employees' savings fund an amount equal to the employee	3049
contribution required under section 145.47 of the Revised Code	3050
that would have been paid had the member not been out of service	3051
based on the salary of the member before the member was out of	3052
service. To this amount shall be added an amount equal to compound	3053
interest at a rate established by the public employees retirement	3054
board from the first date the member was out of service to the	3055
final date of payment.	3056

(2) If the member is employed by more than one public	3057
employer, the member is eligible to purchase credit under this	3058
section and make payments under division (C)(1)(b) of this section	3059
only for the position for which the member received workers'	3060
compensation. For each year of credit, the member shall pay to the	3061
system for credit to the employees' savings fund an amount equal	3062
to the employee contribution required under section 145.47 of the	3063
Revised Code that would have been paid had the member not been out	3064
of service based on the salary of the member earned for the	3065
position for which the member received workers' compensation	3066
before the member was out of service. To this amount shall be	3067
added an amount equal to compound interest at a rate established	3068
by the public employees retirement board from the first date the	3069
member was out of service to the final date of payment.	3070

(D) The member may choose to purchase only part of such	3071
credit in any one payment, subject to board rules.	3072

(E) If a member makes a payment under division (C) of this	3073
section, the employer to which workers' compensation benefits are	3074
attributed shall pay to the system for credit to the employers'	3075
accumulation fund an amount equal to the employer contribution	3076
required under section 145.48 or 145.49 of the Revised Code	3077
corresponding to that payment that would have been paid had the	3078
member not been out of service based on the salary of the member	3079
before the member was out of service.	3080

Compound interest at a rate established by the board from the	3081
later of the member's date of re-employment or the effective date	3082
of this section to the date of payment shall be added to this	3083
amount if the employer pays all or any portion of the amount later	3084
than the earlier of five years or a period that is three times the	3085
period during which the member was out of service and receiving	3086
workers' compensation beginning from the later of the member's	3087
date of re-employment or the effective date of this section.	3088

(F) The number of years purchased under this section shall	3089
not exceed three.	3090

Sec. 145.2916. (A) When a member has been elected or	3091
appointed to an office, the term of which is two or more years,	3092
for which an annual salary is established, and in the event that	3093
the salary of the office is increased and the member is denied the	3094
additional salary by reason of any constitutional provision	3095
prohibiting an increase in salary during a term of office, the	3096
member may elect to have the amount of the member's and employer's	3097
contributions calculated upon the basis of the increased salary	3098
for the office.	3099

At the member's request and on notification to the public	3100
employees retirement system, the public employees retirement board	3101
shall compute the total additional amount the member and employer	3102
would have contributed, or the amount by which each of the	3103
member's and employer's contributions would have increased, had	3104
the member received the increased salary for the office the member	3105
holds. If the member elects to have the combined amount by which	3106
the member's and employer's contribution would have increased	3107
withheld from the member's salary, the member shall notify the	3108
employer, and the employer shall make the withholding commensurate	3109
with the period of denied salary and transmit it to the retirement	3110
system. The payment of the amount by which the employer's	3111
contribution would have increased shall be credited to the	3112
employers' accumulation fund.	3113

If the payment of the increased contributions is made in	3114
accordance with this section, the increased annual salary as	3115
provided by law for the office for the period for which the member	3116
paid increased contributions thereon shall be used in determining	3117
the member's earnable salary for the purpose of computing the	3118
member's final average salary.	3119

(B) If a member dies or withdraws from service, the payment	3120
under division (A) of this section shall be considered as	3121
accumulated contributions of the member.	3122

Sec. 145.30. (A)(1) As used in this section and section	3123
145.301 of the Revised Code:	3124

~~(1)~~(a) "Armed forces" of the United States includes the	3125
following:	3126

~~(a)~~(i) Army, navy, air force, marine corps, coast guard,	3127
auxiliary corps as established by congress, red cross nurse	3128
serving with the army, navy, air force, or hospital service of the	3129
United States, army nurse corps, navy nurse corps, full-time	3130
service with the American red cross in a combat zone, and such	3131
other service as may be designated by congress as included	3132
therein;	3133

~~(b)~~(ii) Personnel of the Ohio national guard and the reserve	3134
components of any of the armed forces enumerated in division	3135
(A)(1) of this section who are called to active duty pursuant to	3136
an executive order issued by the president of the United States or	3137
an act of congress;	3138

~~(c)~~(iii) Persons on whom United States merchant marine	3139
veteran status has been conferred for service aboard oceangoing	3140
merchant ships in service to the United States during World War	3141
II.	3142

~~(2)~~(b) "State retirement system" means any of the following:	3143
the Ohio police and fire pension fund, public employees retirement	3144
system, school employees retirement system, state highway patrol	3145
retirement system, or the state teachers retirement system.	3146

(2) This section applies only to service in the armed forces	3147
that occurred prior to October 13, 1994, the date on which the	3148
"Uniformed Services Employment and Reemployment Rights Act of	3149
1994," 108 Stat. 3149, 38 U.S.C. 101, became a public law.	3150

(B) ~~Upon~~Except as otherwise provided in this division, upon	3151
reemployment in the public service and completion of one year of	3152
service credit as covered by a state retirement system or the	3153
Cincinnati retirement system, within two years after service in	3154
the armed forces that is terminated in a manner other than as	3155
described in section 4304 of Title 38 of the United States Code,	3156
"Uniformed Services Employment and Reemployment Rights Act of	3157
1994," 108 Stat. 3149, 38 U.S.C.A. 4304, and presentation of	3158
documentation of the service and subject to rules adopted by the	3159
retirement board, any member of the public employees retirement	3160
system who was a member with not less than one year of payroll	3161
deductions before entering active duty with the armed forces and	3162
maintained membership in the public employees retirement system as	3163
provided by section 145.41 of the Revised Code, and who was or is	3164
out of active service as a public employee by reason of having	3165
become a member of the armed forces of the United States on active	3166
duty or service shall have such service, not in excess of ten	3167
years, ~~considered~~included as ~~the equivalent of~~ prior military	3168
service. ~~Service~~Except as otherwise provided in this division,	3169
service in the armed forces as established by documentation of the	3170
service, not in excess of ten years, shall also be ~~considered~~	3171
included as prior military service for a person who was a public	3172
employee and who has acquired service credit for five years prior	3173
to, and within the one year preceding, the date of entering on	3174
active duty in the armed forces of the United States if such	3175
person was reemployed in the public service within one year after	3176
service in the armed forces that is terminated in a manner other	3177
than as described in section 4304 of Title 38 of the United States	3178
Code, "Uniformed Services Employment and Reemployment Rights Act	3179
of 1994," ~~108 Stat. 3149,~~ 38 U.S.C.A. 4304, and established total	3180
service credit as defined in section 145.01 of the Revised Code of	3181
twenty years exclusive of credit for service in the uniformed	3182
services, as defined in section 145.302 of the Revised Code. This	3183
division shall not serve to cancel any military service credit	3184
earned or granted prior to November 1, 1965.	3185

If the public employees retirement board adopts a rule	3186
requiring payment for service credit granted under this section,	3187
the credit shall be granted only if payment is made. The rule	3188
shall not require payment of more than the additional liability to	3189
the retirement system resulting from granting the credit. A member	3190
may choose to purchase only part of the credit in any one payment.	3191

(C) A member of the public employees retirement system is	3192
ineligible to receive service credit under this section for any	3193
year of military service credit used ~~in the calculation of any~~	3194
~~retirement benefit currently being paid to the member or payable~~	3195
~~in the future under any other retirement program, except social~~	3196
~~security, or used~~ to obtain service credit pursuant to section	3197
145.301 or 145.302 of the Revised Code. At the time such credit is	3198
requested, the member shall certify on a form supplied by the	3199
retirement board that the member does and will conform to this	3200
requirement. This division does not cancel any military service	3201
credit earned prior to March 15, 1979.	3202

Sec. 145.301. (A) As used in this section:

3203

(1) "Prisoner of war" means any regularly appointed,	3204
enrolled, enlisted, or inducted member of the armed forces of the	3205
United States, reserves, or Ohio national guard who was captured,	3206
separated, and incarcerated by an enemy of the United States.	3207

(2) "Reserves" means personnel of the reserve components of	3208
any of the armed forces of the United States enumerated in	3209
division (A)(1)(a) of section 145.30 of the Revised Code.	3210

(B)(1) A member may purchase service credit that shall be	3211
considered as the equivalent of Ohio service for each year or	3212
portion of a year of service incurred by reason of having been on	3213
active duty as a member of the armed forces of the United States,	3214
as defined in section 145.30 of the Revised Code.	3215

(2) On presentation of documentation of the service and	3216
subject to public employees retirement board rules, a member may	3217
purchase service credit for each year or portion of a year of	3218
service incurred by reason of having been on active duty as a	3219
member of the reserves or the Ohio national guard for which the	3220
member is not eligible to purchase credit under division (B)(1) of	3221
this section. Any credit purchased under this section shall be	3222
considered as the equivalent of Ohio service credit. For purposes	3223
of division (B)(2) of this section, active duty in the reserves or	3224
the Ohio national guard includes assembly for drill and	3225
instruction; training at encampments, maneuvers, outdoor target	3226
practice, or other exercises; and any training or duty in this	3227
state ordered by the governor.	3228

(3) Credit shall not be granted for any period of duty during	3229
which the member was contributing to the retirement system.	3230

The credit may be purchased at any time prior to receipt of a	3231
retirement allowance. The number of years purchased shall not	3232
exceed five. The member may choose to purchase only part of such	3233
credit in any one payment, subject to public employees retirement	3234
board rules.	3235

(C) A member may purchase service credit that shall be	3236
considered as the equivalent of Ohio service for each year of	3237
service such member was a prisoner of war. The number of years	3238
purchased under this division shall not exceed five. Service	3239
credit may be purchased under this division for the same years of	3240
service used to purchase service credit under division (B) of this	3241
section. The member may choose to purchase only part of such	3242
credit in any one payment, subject to board rules.	3243

(D) The total number of years purchased under this section	3244
shall not exceed the member's total accumulated number of years of	3245
Ohio service.	3246

(E)(1) For each year or portion of a year of service	3247
purchased under division (B)(1) or (C) of this section, the member	3248
shall pay to the public employees retirement system for credit to	3249
the member's accumulated account an amount specified by the	3250
retirement board that shall be not less than fifty per cent of the	3251
additional liability resulting from the purchase of that year or	3252
portion of a year of service as determined by an actuary employed	3253
by the board.	3254

(2) For each year or portion of a year of service credit	3255
purchased under division (B)(2) of this section, the member shall	3256
pay to the public employees retirement system for credit to the	3257
member's accumulated account an amount equal to one hundred per	3258
cent of the additional liability resulting from the purchase of	3259
that year or portion of a year of service as determined by an	3260
actuary employed by the board.	3261

The retirement system shall calculate the number of years or	3262
portion of a year of credit the member is eligible to purchase	3263
under division (B)(2) of this section by dividing the number of	3264
days actually served by three hundred sixty-five.	3265

(F) A member is ineligible to purchase service credit under	3266
this section for any year of military service that was:	3267

~~(1) Used in the calculation of any retirement benefit~~	3268
~~currently being paid to the member or payable in the future under~~	3269
~~any other retirement program, except social security, or for~~	3270
~~retired pay for nonregular service under Chapter 1223 of Section~~	3271
~~1662 of Title XVI of the "National Defense Authorization Act for~~	3272
~~Fiscal Year 1995," 108 Stat. 2998 (1994), 10 U.S.C.A. 12731 to~~	3273
~~12739;~~	3274

~~(2) Used~~used to obtain service credit pursuant to section	3275
145.30 or 145.302 of the Revised Code.	3276

At the time the credit is purchased, the member shall certify	3277
on a form furnished by the retirement board that the member does	3278
and will conform to this requirement.	3279

(G) A member who, on March 17, 2000, is purchasing service	3280
credit under this section by making installment payments to the	3281
system or by a payroll deduction plan authorized under section	3282
145.294 of the Revised Code may elect, on a form provided by the	3283
board, to have a portion of the cost of the service credit	3284
recalculated under division (E) of this section as amended by	3285
House Bill 186 of the 123rd general assembly. The recalculation	3286
shall apply only to the amount still owed by the member as of the	3287
date the election is filed with the board.	3288

For each member who makes an election, the board shall do all	3289
of the following:	3290

(1) Determine the amount of the total cost of the service	3291
credit still owed by the member as of the date the election is	3292
filed with the board and the number of years or portion of a year	3293
of service credit attributable to that amount;	3294

(2) Recalculate under division (E) of this section the cost	3295
of the service credit described in division (G)(1) of this	3296
section;	3297

(3) Notify the member of the recalculated amount.

3298

If the recalculated amount is less than the amount still owed	3299
by the member as of the date the election is filed, the	3300
recalculated amount shall be the amount owed by the member.	3301

(H) Credit purchased under this section may be combined	3302
pursuant to section 145.37 with credit for military service	3303
purchased under sections 3307.751 and 3309.021, except that not	3304
more than an aggregate total of five years of credit purchased	3305
under division (B) of this section, division (A) of section	3306
3307.751, and division (A) of section 3309.021, and not more than	3307
an aggregate total of five years of credit purchased under	3308
division (C) of this section, division (B) of section 3307.751,	3309
and division (B) of section 3309.021 shall be used in determining	3310
retirement eligibility or calculating benefits under section	3311
145.37 of the Revised Code.	3312

Sec. 145.31. (A) Except as provided in this section, a	3313
member or former member of the public employees retirement system	3314
with at least eighteen months of contributing service credit in	3315
this system, the state teachers retirement system, the school	3316
employees retirement system, the Ohio police and fire pension	3317
fund, or the state highway patrol retirement system, after the	3318
withdrawal of accumulated contributions and cancellation of	3319
service credit in this system, may restore such service credit by	3320
redepositing the amount withdrawn, with interest on such amount	3321
compounded annually at a rate to be determined by the public	3322
employees retirement board from the first day of the month of	3323
withdrawal to and including the month of redeposit. The amount	3324
redeposited shall be credited as follows:	3325

~~(A)~~(1) The amount that equals the amount, if any, included	3326
under section 145.401 of the Revised Code in the withdrawal of	3327
accumulated contributions under section 145.40 of the Revised Code	3328
shall be credited to the employers' accumulation fund.	3329

~~(B)~~(2) The remaining amount shall be credited to the member's	3330
account in the employees' savings fund.	3331

The member may choose to purchase only part of such credit in	3332
any one payment, subject to board rules. Except for any amount	3333
included under section 145.401 of the Revised Code in the	3334
withdrawal of accumulated contributions under section 145.40 of	3335
the Revised Code, the total payment to restore canceled service	3336
credit, plus any interest credited thereto, shall be considered as	3337
accumulated contributions of the member. If a former member is	3338
eligible to buy the service credit as a member of the Ohio police	3339
and fire pension fund, state highway patrol retirement system, or	3340
the city of Cincinnati retirement system, the former member is	3341
ineligible to restore that service credit under this section.	3342

Any employee who has been refunded the employee's accumulated	3343
contributions to the public employees retirement system solely by	3344
reason of membership in a former firemen's relief and pension fund	3345
or a former police relief and pension fund may restore membership	3346
in the public employees retirement system by redepositing with the	3347
system the amount refunded, with interest on such amount	3348
compounded annually at a rate to be determined by the board from	3349
the month of refund to and including the month of redeposit. The	3350
member may choose to purchase only part of such credit in any one	3351
payment, subject to board rules.	3352

(B) In lieu of an amount required by division (A) of this	3353
section, the board may by rule require deposit of an amount	3354
specified in the rule. The amount shall not exceed the additional	3355
liability to the retirement system that results from granting the	3356
credit.	3357

Sec. 145.32. Eligibility of members of the public employees	3358
retirement system, other than those subject to section 145.332 of	3359
the Revised Code, for age and service retirement shall be	3360
determined under this section.	3361

(A) A member~~, who has passed his sixtieth birthday and has~~is	3362
eligible for age and service retirement under this division if,	3363
not later than five years after the effective date of this	3364
amendment, the member meets one of the following requirements:	3365

(1) Has five or more years of total service credit~~, or has~~	3366
and has attained age sixty;	3367

(2) Has twenty-five or more years of total service credit and	3368
has attained ~~his fifty-fifth birthday, or has~~age fifty-five;	3369

(3) Has thirty or more years of total ~~Ohio~~ service credit,	3370
~~regardless of~~at any age~~, may file~~.	3371

(B)(1) A member who would be eligible to retire not later	3372
than ten years after the effective date of this amendment if the	3373
requirements of this section as they existed immediately prior to	3374
the effective date of this amendment were still in effect is	3375
eligible to retire under this division if the member meets one of	3376
the following requirements:	3377

(a) Has five or more years of total service credit and has	3378
attained age sixty;	3379

(b) Has twenty-five or more years of total service credit and	3380
has attained age fifty-five;	3381

(c) Has thirty-one or more years of total service credit and	3382
has attained age fifty-two;	3383

(d) Has thirty-two or more years of total service credit at	3384
any age.	3385

(2) A member who on the effective date of this amendment has	3386
twenty or more years of total service credit is eligible for age	3387
and service retirement under this division on meeting one of the	3388
requirements of division (B)(1) of this section, regardless of	3389
when the member meets the requirement unless, between the	3390
effective date of this section and the date the member meets the	3391
requirement, the member receives a refund of accumulated	3392
contributions under section 145.40 of the Revised Code.	3393

(C) A member who is not eligible for age and service	3394
retirement under division (A) or (B) of this section, or who	3395
became a member on or after the effective date of this amendment,	3396
is eligible for age and service retirement under this division if	3397
the member meets one of the following requirements:	3398

(1) Has five years or more of total service credit and has	3399
attained age sixty-two;	3400

(2) Has twenty-five years or more of total service credit and	3401
has attained age fifty-seven;	3402

(3) Has thirty-two years or more of total service credit and	3403
has attained age fifty-five.	3404

(D) Service credit purchased or obtained under this chapter	3405
shall be used in determining whether a member has the number of	3406
years of total service credit required under division (A) or (B)	3407
of this section only if the member was a member on the effective	3408
date of this amendment or obtains credit under section 145.483 of	3409
the Revised Code that would have made the member a member on that	3410
date and one of the following applies:	3411

(1) Except in the case of service credit that has been or	3412
will be purchased or obtained under section 145.295 or 145.37 of	3413
the Revised Code or is for service covered by the Cincinnati	3414
retirement system:	3415

(a) For division (A) of this section, the service credit	3416
purchase is completed or the service credit is obtained not later	3417
than five years after the effective date of this amendment.	3418

(b) For division (B) of this section, the service credit	3419
purchase is completed or the service credit is obtained not later	3420
than ten years after the effective date of this amendment.	3421

(2) In the case of service credit that has been or will be	3422
purchased or obtained under section 145.295 or 145.37 of the	3423
Revised Code or is for service covered by the Cincinnati	3424
retirement system:	3425

(a) For division (A) of this section, the service for which	3426
the credit has been or will be purchased or obtained occurs not	3427
later than five years after the effective date of this amendment.	3428

(b) For division (B) of this section, the service for which	3429
the credit has been or will be purchased or obtained occurs not	3430
later than ten years after the effective date of this amendment.	3431

(E) A member seeking to retire shall file with the ~~public~~	3432
~~employees retirement~~ board an application for retirement.	3433

~~Service~~. Service retirement shall be effective on the first	3434
day of the month immediately following the later of:	3435

~~(A)~~(1) The last day for which compensation was paid;

3436

~~(B)~~(2) The attainment of minimum age or service credit	3437
eligibility provided under this section;	3438

(3) Ninety days prior to receipt by the board of the member's	3439
completed application for retirement.	3440

An employer may, except as otherwise provided in the "Age	3441
Discrimination in Employment Act of 1967," as amended, 81 Stat.	3442
602, 29 U.S.C. 621 to 634, as of the thirtieth day of June of any	3443
year, terminate the employment of any member who has attained the	3444
age of seventy years. A member may at the time of ~~his~~ retirement	3445
by written designation duly executed and filed with the public	3446
employees retirement board designate a beneficiary to receive any	3447
installment which may remain unpaid at the time of ~~his~~ death.	3448
Except as provided in section 145.46 of the Revised Code, after	3449
the date of ~~his~~ retirement such nomination shall not be changed if	3450
the member elects to receive ~~his~~the member's retirement allowance	3451
computed as provided in section 145.46 of the Revised Code as "a	3452
joint-life plan ~~A,"~~"or multiple-life plan ~~C, " or "plan D~~."	3453

Sec. 145.323. (A) ~~The~~Except as otherwise provided in this	3454
section, the public employees retirement board shall annually	3455
increase each allowance, pension, or benefit payable under this	3456
chapter ~~by three per cent, except that no allowance, pension, or~~	3457
~~benefit shall exceed the limit established by section 415 of the~~	3458
~~"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415,~~	3459
~~as amended~~.	3460

Until the last day of December of the fifth full calendar	3461
year after the effective date of this amendment, the increase	3462
shall be three per cent. For each succeeding calendar year, the	3463
increase shall be as follows:	3464

(1) For each allowance, pension, or benefit granted not later	3465
than the effective date of this amendment, three per cent;	3466

(2) For each allowance, pension, or benefit granted on or	3467
after the effective date of this amendment, the percentage	3468
increase in the consumer price index, not exceeding three per	3469
cent, as determined by the United States bureau of labor	3470
statistics (U.S. city average for urban wage earners and clerical	3471
workers: "all items 1982-84=100") for the twelve-month period	3472
ending on the thirtieth day of June of the immediately preceding	3473
calendar year. If the consumer price index for that period did not	3474
increase, no increase shall be made under division (A)(2) of this	3475
section.	3476

No allowance, pension, or benefit shall exceed the limit	3477
established by section 415 of the "Internal Revenue Code of 1986,"	3478
100 Stat. 2085, 26 U.S.C. 415, as amended.	3479

The first increase is payable to all persons becoming	3480
eligible after June 30, 1971, upon such persons receiving an	3481
allowance for twelve months. The increased amount is payable for	3482
the ensuing twelve-month period or until the next increase is	3483
granted under this section, whichever is later. Subsequent	3484
increases shall be determined from the date of the first increase	3485
paid to the former member in the case of an allowance being paid a	3486
beneficiary under an option, or from the date of the first	3487
increase to the survivor first receiving an allowance or benefit	3488
in the case of an allowance or benefit being paid to the	3489
subsequent survivors of the former member.	3490

The date of the first increase under this section becomes the	3491
anniversary date for any future increases.	3492

The allowance or benefit used in the first calculation of an	3493
increase under this section shall remain as the base for all	3494
future increases, unless a new base is established.	3495

(B) If payment of a portion of a benefit is made to an	3496
alternate payee under section 145.571 of the Revised Code,	3497
increases under this section granted while the order is in effect	3498
shall be apportioned between the alternate payee and the benefit	3499
recipient in the same proportion that the amount being paid to the	3500
alternate payee bears to the amount paid to the benefit recipient.	3501

If payment of a portion of a benefit is made to one or more	3502
beneficiaries under "a multiple-life plan F" under ~~division~~	3503
~~(B)(3)(e) of~~ section 145.46 of the Revised Code, each increase	3504
under this section granted while the plan of payment is in effect	3505
shall be divided among the designated beneficiaries in accordance	3506
with the portion each beneficiary has been allocated.	3507

(C) The board shall make all rules necessary to carry out	3508
this section.	3509

Sec. 145.33. (A)(1) Except as provided in ~~division (B) or~~	3510
~~(C) of this~~ section~~, a member with at least five years of total~~	3511
~~service credit who has attained age sixty, or who has thirty years~~	3512
~~of total Ohio service credit, may apply for age and service~~	3513
~~retirement, which shall consist of:~~	3514

~~(1) An annuity having a reserve equal to the amount of the~~	3515
~~member's accumulated contributions at that time;~~	3516

~~(2) A pension equal to the annuity provided by division~~	3517
~~(A)(1) of this section;~~	3518

~~(3) An additional pension, if the member can qualify for~~	3519
~~prior service, equal to forty dollars multiplied by the number of~~	3520
~~years, and fraction thereof, of such prior and military service~~	3521
~~credit;~~	3522

~~(4) A basic annual pension equal to one hundred eighty~~	3523
~~dollars if the member has ten or more years of total service~~	3524
~~credit as of October 1, 1956, except that the basic annual pension~~	3525
~~shall not exceed the sum of the annual benefits provided by~~	3526
~~divisions (A)(1), (2), and (3) of this section.~~	3527

~~(5) When~~145.332 of the Revised Code, when a member retires	3528
on age and service retirement, the member's total annual single	3529
lifetime allowance~~, including the allowances provided in divisions~~	3530
~~(A)(1), (2), (3), and (4) of this section,~~ shall be ~~not less than~~	3531
~~a base~~an amount adjusted in accordance with division (A)~~(5)~~(2) or	3532
(B) of this section and determined by multiplying the member's	3533
total service credit by ~~the greater of~~ the following:	3534

(a) ~~Eighty-sixdollars;~~

3535

~~(b) Two~~If the member is eligible for age and service	3536
retirement under division (A) or (B) of section 145.32 of the	3537
Revised Code, two and two-tenths per cent of the member's final	3538
average salary for each of the first thirty years of service plus	3539
two and one-half per cent of the member's final average salary for	3540
each subsequent year of service.;	3541

~~The~~(b) If the member is eligible for age and service	3542
retirement under division (C) of section 145.32 of the Revised	3543
Code, two and two-tenths per cent of the member's final average	3544
salary for each of the first thirty-five years of service plus two	3545
and one-half per cent of the member's final average salary for	3546
each subsequent year of service.	3547

(2)(a) For a member eligible to retire under division (A) of	3548
section 145.32 of the Revised Code, the member's allowance under	3549
division (A)(1) of this section shall be adjusted by the factors	3550
of attained age or years of service to provide the greater amount	3551
as determined by the following schedule:	3552

		Years of	Percentage	3553
Attained	or	Total Service	of	3554
Birthday		Credit	Base Amount	3555

58	25	75	3556
59	26	80	3557
60	27	85	3558
61		88	3559
	28	90	3560
62		91	3561
63		94	3562
	29	95	3563
64		97	3564
65	30 or more	100	3565

~~Members shall vest~~(b) For a member eligible to retire under	3566
division (B) of section 145.32 of the Revised Code, the member's	3567
allowance under division (A)(1) of this section shall be reduced	3568
by a percentage determined by the board's actuary for each year	3569
the member retires before whichever of the following occurs first:	3570
attaining age sixty-six, attaining age fifty-two with thirty-one	3571
years of total service credit, or earning thirty-two years of	3572
total service credit.	3573

(c) For a member eligible to retire under division (C) of	3574
section 145.32 of the Revised Code, the member's allowance under	3575
division (A)(1) of this section shall be reduced by a percentage	3576
determined by the board's actuary for each year the member retires	3577
before whichever of the following occurs first: attaining age	3578
sixty-seven, or attaining age fifty-five with thirty-two years of	3579
total service credit.	3580

(d) The actuary may use an actuarially based average	3581
percentage reduction for purposes of division (A)(2)(b) or (c) of	3582
this section.	3583

(3) For a member eligible to retire under division (A) or (B)	3584
of section 145.32 of the Revised Code, the right to a benefit	3585
shall vest in accordance with the following schedule, based on the	3586
member's attained age by September 1, 1976:	3587

	Percentage	3588
Attained	of	3589
Birthday	Base Amount	3590
66	102	3591
67	104	3592
68	106	3593
69	108	3594
70 or more	110	3595

~~(6)~~(B) The total annual single lifetime allowance that a	3596
member shall receive under ~~division (A)(5) of~~ this section shall	3597
not exceed the lesser of ~~one~~the following:	3598

(1) Any limit established under section 145.333 of the	3599
Revised Code;	3600

(2) One hundred per cent of the member's final average salary	3601
~~or the~~;	3602

(3) The limit established by section 415 of the "Internal	3603
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415, as	3604
amended.	3605

~~(B)(1) For the purposes of divisions (B) to (G) of this~~	3606
~~section, "total service credit as a PERS law enforcement officer"~~	3607
~~and "total service credit as a PERS public safety officer" include~~	3608
~~credit for military service to the extent permitted by division~~	3609
~~(E)(2) of this section and credit for service as a police officer~~	3610
~~or state highway patrol trooper to the extent permitted by~~	3611
~~divisions (E)(3) and (4) of this section.~~	3612

~~(2) A member who meets the conditions in division (B)(2)(a),~~	3613
~~(b), or (c) of this section may apply for an age and service~~	3614
~~retirement benefit under this division:~~	3615

~~(a) The member has attained age forty-eight and has at least~~	3616
~~twenty-five years of total service credit as a PERS law~~	3617
~~enforcement officer;~~	3618

~~(b) The member has attained age fifty-two, and has at least~~	3619
~~twenty-five years of total service credit as a PERS public safety~~	3620
~~officer or has service as a PERS public safety officer and service~~	3621
~~as a PERS law enforcement officer that when combined equal at~~	3622
~~least twenty-five years of total service credit;~~	3623

~~(c) The member has attained age sixty-two and has at least~~	3624
~~fifteen years of total service credit as either of the following:~~	3625

~~(i) A PERS law enforcement officer;~~

3626

~~(ii) A PERS public safety officer.~~

3627

~~(3) A benefit paid under division (B)(2) of this section~~	3628
~~shall consist of an annual single lifetime allowance equal to the~~	3629
~~sum of two and one-half per cent of the member's final average~~	3630
~~salary multiplied by the first twenty-five years of the member's~~	3631
~~total service plus two and one-tenth per cent of the member's~~	3632
~~final average salary multiplied by the number of years of the~~	3633
~~member's total service credit in excess of twenty-five years.~~	3634

~~(4) A member with at least fifteen years of total service~~	3635
~~credit as a PERS law enforcement officer or PERS public safety~~	3636
~~officer who voluntarily resigns or is discharged for any reason~~	3637
~~except death, dishonesty, cowardice, intemperate habits, or~~	3638
~~conviction of a felony may apply for an age and service retirement~~	3639
~~benefit, which shall consist of an annual single lifetime~~	3640
~~allowance equal to one and one-half per cent of the member's final~~	3641
~~average salary multiplied by the number of years of the member's~~	3642
~~total service credit. The allowance shall commence on the first~~	3643
~~day of the calendar month following the month in which the~~	3644
~~application is filed with the public employees retirement board on~~	3645
~~or after the attainment by the applicant of age fifty-two.~~	3646

~~(C)(1) A member with at least twenty-five years of total~~	3647
~~service credit who would be eligible to retire under division~~	3648
~~(B)(2)(b) of this section had the member attained age fifty-two~~	3649
~~and who voluntarily resigns or is discharged for any reason except~~	3650
~~death, dishonesty, cowardice, intemperate habits, or conviction of~~	3651
~~a felony, on or after the date of attaining forty-eight years of~~	3652
~~age, but before the date of attaining fifty-two years of age, may~~	3653
~~elect to receive a reduced benefit as determined by the following~~	3654
~~schedule:~~	3655

~~Attained Age~~

~~Reduced Benefit~~

3656

48	~~75% of the benefit payable under~~	3657
	~~division (B)(3) of this section~~	3658
49	~~80% of the benefit payable under~~	3659
	~~division (B)(3) of this section~~	3660
50	~~86% of the benefit payable under~~	3661
	~~division (B)(3) of this section~~	3662
51	~~93% of the benefit payable under~~	3663
	~~division (B)(3) of this section~~	3664

~~(2) If a member elects to receive a reduced benefit after~~	3665
~~attaining age forty-eight the reduced benefit is payable from the~~	3666
~~later of the date of the member's most recent birthday or the date~~	3667
~~the member becomes eligible to receive the reduced benefit.~~	3668

~~(3) Once a member elects to receive a reduced benefit~~	3669
~~determined by the schedule in division (C)(1) of this section and~~	3670
~~has received a payment, the member may not reelect to change that~~	3671
~~election.~~	3672

~~(4) If a member who has resigned or been discharged has left~~	3673
~~on deposit the member's accumulated contributions in the~~	3674
~~employees' savings fund and has not elected to receive a reduced~~	3675
~~benefit determined by the schedule in division (C)(1) of this~~	3676
~~section, upon attaining fifty-two years of age, the member shall~~	3677
~~be entitled to receive a benefit computed and paid under division~~	3678
~~(B)(3) of this section.~~	3679

~~(D) A benefit paid under division (B) or (C) of this section~~	3680
~~shall not exceed the lesser of ninety per cent of the member's~~	3681
~~final average salary or the limit established by section 415 of~~	3682
~~the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.~~	3683
~~415, as amended.~~	3684

~~(E)(1) A member with service credit as a PERS law enforcement~~	3685
~~officer or a PERS public safety officer and other service credit~~	3686
~~under this chapter may elect one of the following:~~	3687

~~(a) To have all the member's service credit under this~~	3688
~~chapter, including credit for service as a PERS law enforcement~~	3689
~~officer or PERS public safety officer, used in calculating a~~	3690
~~retirement allowance under division (A) of this section if the~~	3691
~~member qualifies for an allowance under that division;~~	3692

~~(b) If the member qualifies for an allowance under division~~	3693
~~(B)(2)(a) of this section, to have the member's service credit as~~	3694
~~a PERS law enforcement officer used in calculating a benefit under~~	3695
~~that division and the member's credit for all service other than~~	3696
~~PERS law enforcement service used in calculating a benefit~~	3697
~~consisting of a single life annuity having a reserve equal to the~~	3698
~~amount of the member's accumulated contributions for all service~~	3699
~~other than PERS law enforcement service and an equal amount of~~	3700
~~employer contributions.~~	3701

~~(c) If the member qualifies for an allowance under division~~	3702
~~(B)(2)(b) or (c), (B)(4), or (C) of this section, to have the~~	3703
~~member's service credit as a PERS law enforcement officer or PERS~~	3704
~~public safety officer used in calculating a benefit under the~~	3705
~~appropriate division and the member's credit for all service other~~	3706
~~than PERS law enforcement service or service as a PERS public~~	3707
~~safety officer under this chapter used in calculating a benefit~~	3708
~~consisting of a single life annuity having a reserve equal to the~~	3709
~~amount of the member's accumulated contributions for all service~~	3710
~~other than PERS law enforcement service or PERS public safety~~	3711
~~officer service and an equal amount of the employer's~~	3712
~~contributions.~~	3713

~~(2) Notwithstanding sections 145.01 and 145.30 of the Revised~~	3714
~~Code, no more than four years of military service credit granted~~	3715
~~under section 145.30 of the Revised Code and five years of~~	3716
~~military service credit purchased under section 145.301 or 145.302~~	3717
~~of the Revised Code shall be used in calculating service as a PERS~~	3718
~~law enforcement officer or PERS public safety officer or the total~~	3719
~~service credit of that person.~~	3720

~~(3) Only credit for the member's service as a PERS law~~	3721
~~enforcement officer, PERS public safety officer, or service credit~~	3722
~~obtained as a police officer or state highway patrol trooper shall~~	3723
~~be used in computing the benefit of a member who qualifies for a~~	3724
~~benefit under division (B) or (C) of this section for the~~	3725
~~following:~~	3726

~~(a) Any person who originally is commissioned and employed as~~	3727
~~a deputy sheriff by the sheriff of any county, or who originally~~	3728
~~is elected sheriff, on or after January 1, 1975;~~	3729

~~(b) Any deputy sheriff who originally is employed as a~~	3730
~~criminal bailiff or court constable on or after April 16, 1993;~~	3731

~~(c) Any person who originally is appointed as a township~~	3732
~~constable or police officer in a township police department or~~	3733
~~district on or after January 1, 1981;~~	3734

~~(d) Any person who originally is employed as a county~~	3735
~~narcotics agent on or after September 26, 1984;~~	3736

~~(e) Any person who originally is employed as an undercover~~	3737
~~drug agent as defined in section 109.79 of the Revised Code,~~	3738
~~department of public safety enforcement agent who prior to June~~	3739
~~30, 1999, was a liquor control investigator, park officer, forest~~	3740
~~officer, wildlife officer, state watercraft officer, park district~~	3741
~~police officer, conservancy district officer, veterans' home~~	3742
~~police officer, special police officer for a mental health~~	3743
~~institution, special police officer for an institution for the~~	3744
~~mentally retarded and developmentally disabled, or municipal~~	3745
~~police officer on or after December 15, 1988;~~	3746

~~(f) Any person who originally is employed as a state~~	3747
~~university law enforcement officer on or after November 6, 1996;~~	3748

~~(g) Any person who is originally employed as a state~~	3749
~~university law enforcement officer by the university of Akron on~~	3750
~~or after September 16, 1998;~~	3751

~~(h) Any person who originally is employed as a preserve~~	3752
~~officer on or after March 18, 1999;~~	3753

~~(i) Any person who originally is employed as a natural~~	3754
~~resources law enforcement staff officer on or after March 18,~~	3755
~~1999;~~	3756

~~(j) Any person who is originally employed as a department of~~	3757
~~public safety enforcement agent on or after June 30, 1999;~~	3758

~~(k) Any person who is originally employed as a house sergeant~~	3759
~~at arms or assistant house sergeant at arms on or after September~~	3760
~~5, 2001;~~	3761

~~(l) Any person who is originally appointed as a regional~~	3762
~~transit authority police officer or state highway patrol police~~	3763
~~officer on or after February 1, 2002;~~	3764

~~(m) Any person who is originally employed as a municipal~~	3765
~~public safety director on or after September 29, 2005, but not~~	3766
~~later than the effective date of this amendment.~~	3767

~~(4) Only credit for a member's service as a PERS public~~	3768
~~safety officer or service credit obtained as a PERS law~~	3769
~~enforcement officer, police officer, or state highway patrol~~	3770
~~trooper shall be used in computing the benefit of a member who~~	3771
~~qualifies for a benefit under division (B)(2)(b) or (c)(ii) or (4)~~	3772
~~or division (C) of this section for any person who originally is~~	3773
~~employed as a Hamilton county municipal court bailiff on or after~~	3774
~~November 6, 1996.~~	3775

~~(F)~~(C) Retirement allowances determined under this section	3776
shall be paid as provided in section 145.46 of the Revised Code.	3777

~~(G) For the purposes of this section, service prior to June~~	3778
~~30, 1999, as a food stamp trafficking agent under former section~~	3779
~~5502.14 of the Revised Code shall be considered service as a law~~	3780
~~enforcement officer.~~	3781

Sec. 145.331. (A) A recipient of a disability allowance	3782
under section 145.361 of the Revised Code who is subject to	3783
division (C)(3) of that section may make application for age and	3784
service retirement under this section. Retirement shall be	3785
effective on the first day of the first month following the last	3786
day for which the disability allowance is paid.	3787

(B) The annual allowance payable under this section shall	3788
consist of the sum of the amounts determined under divisions	3789
(B)(1) and (2) of this section:	3790

(1) The greater of the following:

3791

(a) An allowance calculated as provided in section 145.33 or	3792
~~145.34~~145.332 of the Revised Code, excluding any period during	3793
which the applicant received a disability benefit under section	3794
145.361 of the Revised Code;	3795

(b) An allowance calculated by multiplying the applicant's	3796
total service credit, including service credit for the last	3797
continuous period during which the applicant received a disability	3798
benefit under section 145.361 of the Revised Code, by two and	3799
two-tenths per cent of the applicant's final average salary,	3800
except that the allowance shall not exceed forty-five per cent of	3801
the applicant's final average salary.	3802

(2) An amount equal to the additional allowance the recipient	3803
would receive under section 145.323 of the Revised Code, plus any	3804
other additional amount the recipient would receive under this	3805
chapter, had the recipient retired under section 145.33 or ~~145.34~~	3806
145.332 of the Revised Code effective on the effective date of the	3807
recipient's most recent continuous period of receipt of a	3808
disability benefit under section 145.361 of the Revised Code.	3809

(C) The allowance calculated under division (B) of this	3810
section, exclusive of any amount added under division (B)(2) of	3811
this section based on section 145.323 of the Revised Code, shall	3812
be the base for all future additional allowances under section	3813
145.323 of the Revised Code.	3814

The anniversary date for future additional allowances under	3815
section 145.323 of the Revised Code shall be the effective date of	3816
the recipient's most recent continuous period of receipt of a	3817
disability benefit under section 145.361 of the Revised Code.	3818

(D) The retirement allowance determined under this section	3819
shall be paid as provided in section 145.46 of the Revised Code.	3820

Sec. 145.332. Eligibility of members of the public employees	3821
retirement system, other than those subject to section 145.32 of	3822
the Revised Code, for age and service retirement shall be	3823
determined under this section.	3824

(A) A member of the public employees retirement system is	3825
eligible for age and service retirement under this division if,	3826
not later than five years after the effective date of this	3827
section, the member meets one of the following requirements:	3828

(1) Has attained age forty-eight and has at least twenty-five	3829
years of total service credit as a PERS law enforcement officer;	3830

(2) Has attained age fifty-two and has at least twenty-five	3831
years of total service credit as a PERS public safety officer or	3832
has service as a PERS public safety officer and service as a PERS	3833
law enforcement officer that when combined equal at least	3834
twenty-five years of total service credit;	3835

(3) Has attained age sixty-two and has at least fifteen years	3836
of total service credit as a PERS law enforcement officer or PERS	3837
public safety officer.	3838

(B)(1) A member who would be eligible to retire not later	3839
than ten years after the effective date of this amendment if the	3840
requirements of section 145.33 of the Revised Code as they existed	3841
immediately prior to the effective date of this amendment were	3842
still in effect is eligible to retire under this division if the	3843
member meets one of the following requirements:	3844

(a) Has attained age fifty and has at least twenty-five years	3845
of total service credit as a PERS law enforcement officer;	3846

(b) Has attained age fifty-four and has at least twenty-five	3847
years of total service credit as a PERS public safety officer or	3848
has service as a PERS public safety officer and service as a PERS	3849
law enforcement officer that when combined equal at least	3850
twenty-five years of total service credit;	3851

(c) Has attained age sixty-four and has at least fifteen	3852
years of total service credit as a PERS law enforcement officer or	3853
PERS public safety officer.	3854

(2) A member who on the effective date of this amendment has	3855
twenty or more years of total service credit is eligible for age	3856
and service retirement under this division on meeting one of the	3857
requirements of division (B)(1) of this section, regardless of	3858
when the member meets the requirement unless, between the	3859
effective date of this section and the date the member meets the	3860
requirement, the member receives a refund of accumulated	3861
contributions under section 145.40 of the Revised Code.	3862

(C) A member who is not eligible for age and service	3863
retirement under division (A) or (B) of this section is eligible	3864
under this division if the member meets one of the following	3865
requirements:	3866

(1) Has attained age fifty-two and has at least twenty-five	3867
years of total service credit as a PERS law enforcement officer;	3868

(2) Has attained age fifty-six and has at least twenty-five	3869
years of total service credit as a PERS public safety officer or	3870
has service as a PERS public safety officer and service as a PERS	3871
law enforcement officer that when combined equal at least	3872
twenty-five years of total service credit;	3873

(3) Has attained age sixty-four and has at least fifteen	3874
years of total service credit as a PERS law enforcement officer or	3875
PERS public safety officer.	3876

(D) Service credit purchased or obtained under this chapter	3877
shall be used in determining whether a member has the number of	3878
years of total service credit required under division (A) or (B)	3879
of this section only if the member was a member on the effective	3880
date of this section or obtains credit under section 145.483 of	3881
the Revised Code that would have made the member a member on that	3882
date and one of the following applies:	3883

(1) Except in the case of service credit that has been or	3884
will be purchased or obtained under section 145.295 or 145.37 of	3885
the Revised Code or is for service covered by the Cincinnati	3886
retirement system:	3887

(a) For division (A) of this section, the service credit	3888
purchase is completed or the service credit is obtained not later	3889
than five years after the effective date of this section;	3890

(b) For division (B) of this section, the service credit	3891
purchase is completed or the service credit is obtained not later	3892
than ten years after the effective date of this section.	3893

(2) In the case of service credit that has been or will be	3894
purchased or obtained under section 145.295 or 145.37 of the	3895
Revised Code or is for service covered by the Cincinnati	3896
retirement system:	3897

(a) For division (A) of this section, the service for which	3898
the credit has been or will be purchased or obtained occurs not	3899
later than five years after the effective date of this section;	3900

(b) For division (B) of this section, the service for which	3901
the credit has been or will be purchased or obtained occurs not	3902
later than ten years after the effective date of this section.	3903

(E)(1) A member with at least twenty-five years of total	3904
service credit who would be eligible to retire under division	3905
(B)(1)(a) of this section had the member attained age fifty and	3906
who voluntarily resigns or is discharged for any reason except	3907
death, dishonesty, cowardice, intemperate habits, or conviction of	3908
a felony, on or after attaining age forty-eight, but before	3909
attaining age fifty, may elect to receive a reduced benefit. The	3910
benefit shall be the actuarial equivalent of the allowance	3911
calculated under division (F) of this section adjusted for age.	3912

(2) A member with at least twenty-five years of total service	3913
credit who would be eligible to retire under division (C)(1) of	3914
this section had the member attained age fifty-two and who	3915
voluntarily resigns or is discharged for any reason except death,	3916
dishonesty, cowardice, intemperate habits, or conviction of a	3917
felony, on or after attaining age forty-eight, but before	3918
attaining age fifty-two, may elect to receive a reduced benefit.	3919
The benefit shall be the actuarial equivalent of the allowance	3920
calculated under division (F) of this section adjusted for age.	3921

(3) A member with at least twenty-five years of total service	3922
credit who would be eligible to retire under division (A)(2) of	3923
this section had the member attained age fifty-two and who	3924
voluntarily resigns or is discharged for any reason except death,	3925
dishonesty, cowardice, intemperate habits, or conviction of a	3926
felony, on or after attaining age forty-eight, but before	3927
attaining age fifty-two, may elect to receive a reduced benefit.	3928

(a) If eligibility to make the election under division (E)(3)	3929
of this section occurs not later than five years after the	3930
effective date of this section, the benefit shall be calculated in	3931
accordance with the following schedule:	3932

Attained Age	Reduced Benefit	3933
48	75% of the benefit payable under division (F) of this section	3934
49	80% of the benefit payable under division (F) of this section	3935
50	86% of the benefit payable under division (F) of this section	3936
51	93% of the benefit payable under division (F) of this section	3937

(b) If eligibility to make the election occurs after the date	3938
determined under division (E)(3)(a) of this section, the benefit	3939
shall be the actuarial equivalent of the allowance calculated	3940
under division (F) of this section adjusted for age.	3941

(4) A member with at least twenty-five years of total service	3942
credit who would be eligible to retire under division (B)(1)(b) of	3943
this section had the member attained age fifty-four and who	3944
voluntarily resigns or is discharged for any reason except death,	3945
dishonesty, cowardice, intemperate habits, or conviction of a	3946
felony, on or after attaining age forty-eight, but before	3947
attaining age fifty-four, may elect to receive a reduced benefit.	3948
The benefit shall be the actuarial equivalent of the allowance	3949
calculated under division (F) of this section adjusted for age.	3950

(5) A member with at least twenty-five years of total service	3951
credit who would be eligible to retire under division (C)(2) of	3952
this section had the member attained age fifty-six and who	3953
voluntarily resigns or is discharged for any reason except death,	3954
dishonesty, cowardice, intemperate habits, or conviction of a	3955
felony, on or after attaining age fifty-two, but before attaining	3956
age fifty-six, may elect to receive a reduced benefit. The benefit	3957
shall be the actuarial equivalent of the allowance calculated	3958
under division (F) of this section adjusted for age.	3959

(6) If a member elects to receive a reduced benefit under	3960
division (E)(1), (2), (3), (4), or (5) of this section, the	3961
reduced benefit shall be based on the member's age on the member's	3962
most recent birthday. Once a member elects to receive a reduced	3963
benefit and has received a payment, the member may not change that	3964
election.	3965

(F) A benefit paid under division (A), (B), or (C) of this	3966
section shall consist of an annual single lifetime allowance equal	3967
to the sum of two and one-half per cent of the member's final	3968
average salary multiplied by the first twenty-five years of the	3969
member's total service credit plus two and one-tenth per cent of	3970
the member's final average salary multiplied by the number of	3971
years of the member's total service credit in excess of	3972
twenty-five years.	3973

(G) A member with at least fifteen years of total service	3974
credit as a PERS law enforcement officer or PERS public safety	3975
officer who voluntarily resigns or is discharged for any reason	3976
except death, dishonesty, cowardice, intemperate habits, or	3977
conviction of a felony may apply for an age and service retirement	3978
benefit, which shall consist of an annual single lifetime	3979
allowance equal to one and one-half per cent of the member's final	3980
average salary multiplied by the number of years of the member's	3981
total service credit.	3982

(1) If the member will attain age fifty-two not later than	3983
ten years after the effective date of this section, the retirement	3984
allowance shall commence on the first day of the calendar month	3985
following the month in which application is filed with the board	3986
on or after the member's attainment of age fifty-two.	3987

(2) If the member will not attain age fifty-two on or before	3988
the date determined under division (G)(1) of this section, the	3989
retirement allowance shall commence on the first day of the	3990
calendar month following the month in which application is filed	3991
with the board on or after the member's attainment of age	3992
fifty-six.	3993

(H) A benefit paid under this section shall not exceed the	3994
lesser of ninety per cent of the member's final average salary or	3995
the limit established by section 415 of the "Internal Revenue Code	3996
of 1986," 100 Stat. 2085, 26 U.S.C. 415, as amended.	3997

(I) A member with service credit as a PERS law enforcement	3998
officer or PERS public safety officer and other service credit	3999
under this chapter may elect one of the following:	4000

(1) To have all the member's service credit under this	4001
chapter, including credit for service as a PERS law enforcement	4002
officer or PERS public safety officer, used in calculating a	4003
retirement allowance under section 145.33 of the Revised Code if	4004
the member qualifies for an allowance under that section;	4005

(2) If the member qualifies for an allowance under division	4006
(A)(1), (B)(1), (C)(1), or (E)(1) or (2) of this section, to	4007
receive all of the following:	4008

(a) A benefit under division (A)(1), (B)(1), (C)(1), or	4009
(E)(1) or (2) of this section for the member's service credit as a	4010
PERS law enforcement officer;	4011

(b) A single life annuity having a reserve equal to the	4012
amount of the member's accumulated contributions for all service	4013
other than PERS law enforcement service;	4014

(c) A pension equal to the annuity provided under division	4015
(I)(2)(b) of this section, excluding amounts of the member's	4016
accumulated contributions deposited under former division (Y) of	4017
section 145.01 or former sections 145.02, 145.29, 145.292, and	4018
145.42, or sections 145.20, 145.201, 145.28, 145.291, 145.292,	4019
145.293, 145.299, 145.2916, 145.301, 145.47, and 145.814 of the	4020
Revised Code for the purchase of service credit.	4021

(3) If the member qualifies for an allowance under division	4022
(A)(2), (B)(2), (C)(2), or (E)(3), (4), or (5) of this section, to	4023
receive all of the following:	4024

(a) A benefit under division (A)(2), (B)(2), (C)(2), or	4025
(E)(3), (4), or (5) of this section for the member's service	4026
credit as a PERS law enforcement officer or PERS public safety	4027
officer;	4028

(b) A single life annuity having a reserve equal to the	4029
amount of the member's accumulated contributions for all service	4030
other than PERS law enforcement service or PERS public safety	4031
officer service;	4032

(c) A pension equal to the annuity provided under division	4033
(I)(3)(b) of this section, excluding amounts of the member's	4034
accumulated contributions deposited under former division (Y) of	4035
section 145.01 or former sections 145.02, 145.29, 145.292, and	4036
145.42, or sections 145.20, 145.201, 145.28, 145.291, 145.292,	4037
145.293, 145.299, 145.2916, 145.301, 145.47, and 145.814 of the	4038
Revised Code for the purchase of service credit.	4039

(J) For the purposes of this section, "total service credit"	4040
includes credit for military service to the extent permitted by	4041
division (K) of this section and credit for service as a police	4042
officer or state highway patrol trooper to the extent permitted by	4043
division (L) of this section.	4044

(K) Notwithstanding sections 145.01 and 145.30 of the Revised	4045
Code, not more than four years of military service credit granted	4046
or purchased under section 145.30 of the Revised Code and five	4047
years of military service credit purchased under section 145.301	4048
or 145.302 of the Revised Code shall be used in calculating	4049
service as a PERS law enforcement officer or PERS public safety	4050
officer or the total service credit of that person.	4051

(L)(1) Only credit for the member's service as a PERS law	4052
enforcement officer, PERS public safety officer, or service credit	4053
obtained as a police officer or state highway patrol trooper shall	4054
be used in computing the benefit of a member who qualifies for a	4055
benefit under this section for the following:	4056

(a) Any person who originally is commissioned and employed as	4057
a deputy sheriff by the sheriff of any county, or who originally	4058
is elected sheriff, on or after January 1, 1975;	4059

(b) Any deputy sheriff who originally is employed as a	4060
criminal bailiff or court constable on or after April 16, 1993;	4061

(c) Any person who originally is appointed as a township	4062
constable or police officer in a township police department or	4063
district on or after January 1, 1981;	4064

(d) Any person who originally is employed as a county	4065
narcotics agent on or after September 26, 1984;	4066

(e) Any person who originally is employed as an undercover	4067
drug agent as defined in section 109.79 of the Revised Code,	4068
department of public safety enforcement agent who prior to June	4069
30, 1999, was a liquor control investigator, park officer, forest	4070
officer, wildlife officer, state watercraft officer, park district	4071
police officer, conservancy district officer, veterans' home	4072
police officer, special police officer for a mental health	4073
institution, special police officer for an institution for the	4074
developmentally disabled, or municipal police officer on or after	4075
December 15, 1988;	4076

(f) Any person who originally is employed as a state	4077
university law enforcement officer on or after November 6, 1996;	4078

(g) Any person who is originally employed as a state	4079
university law enforcement officer by the university of Akron on	4080
or after September 16, 1998;	4081

(h) Any person who originally is employed as a preserve	4082
officer on or after March 18, 1999;	4083

(i) Any person who originally is employed as a natural	4084
resources law enforcement staff officer on or after March 18,	4085
1999;	4086

(j) Any person who is originally employed as a department of	4087
public safety enforcement agent on or after June 30, 1999;	4088

(k) Any person who is originally employed as a house sergeant	4089
at arms or assistant house sergeant at arms on or after September	4090
5, 2001;	4091

(l) Any person who is originally appointed as a regional	4092
transit authority police officer or state highway patrol police	4093
officer on or after February 1, 2002;	4094

(m) Any person who is originally employed as a municipal	4095
public safety director on or after September 29, 2005, but not	4096
later than March 24, 2009.	4097

(2) Only credit for a member's service as a PERS public	4098
safety officer or service credit obtained as a PERS law	4099
enforcement officer, police officer, or state highway patrol	4100
trooper shall be used in computing the benefit of a member who	4101
qualifies for a benefit under division (B)(1)(b) or (c), (B)(2),	4102
(C)(1)(b) or (c), or (C)(2) of this section for any person who	4103
originally is employed as a Hamilton county municipal court	4104
bailiff on or after November 6, 1996.	4105

(M) For purposes of this section, service prior to June 30,	4106
1999, as a food stamp trafficking agent under former section	4107
5502.14 of the Revised Code shall be considered service as a law	4108
enforcement officer.	4109

(N) Retirement allowances determined under this section shall	4110
be paid as provided in section 145.46 of the Revised Code.	4111

(O) A member seeking to retire under this section shall file	4112
an application with the public employees retirement board.	4113

Service retirement shall be effective as provided in division	4114
(E) of section 145.32 of the Revised Code.	4115

(P) If fewer than one per cent of the retirement system's	4116
members are contributing as public safety officers, the board,	4117
pursuant to a rule it adopts, may treat service as a public safety	4118
officer as service as a law enforcement officer.	4119

Sec. 145.333. (A) As used in this section:

4120

(1) "Retirement allowance" means any of the following as	4121
appropriate:	4122

(a) An allowance calculated under section 145.33 or 145.332	4123
of the Revised Code prior to any reduction for early retirement or	4124
election under section 145.46 of the Revised Code of a plan of	4125
payment and exclusive of any amounts payable under divisions	4126
(I)(2)(b) and (c) or (I)(3)(b) and (c) of section 145.332 of the	4127
Revised Code;	4128

(b) An allowance calculated under division (A) of section	4129
145.45 of the Revised Code;	4130

(c) An allowance calculated under division (B)(1)(a) of	4131
section 145.331 of the Revised Code.	4132

(2) "CBBC" means the contribution based benefit cap, a limit	4133
established by the public employees retirement board on the	4134
retirement allowance a member may receive.	4135

(B) Based on the advice of an actuary appointed by the board,	4136
the board shall designate a number as the CBBC factor. The board	4137
may revise the factor pursuant to advice from an actuary appointed	4138
by the board.	4139

(C) Prior to paying a retirement allowance, the public	4140
employees retirement system shall make the following calculations:	4141

(1) Determine an amount equal to the value of the member's	4142
accumulated contributions, exclusive of contributions payable	4143
under divisions (I)(2)(b) and (c) or (I)(3)(b) and (c) of section	4144
145.332 of the Revised Code but including any contributions made	4145
under section 145.483 of the Revised Code that represent member	4146
contributions, any contributions used to fund a benefit under	4147
section 145.36 of the Revised Code, with interest compounded at a	4148
rate approved by the board, and a portion of any amounts paid by	4149
an employer under sections 145.297 or 145.298 of the Revised Code,	4150
as determined by an actuary appointed by the board;	4151

(2) Determine the amount of a single life annuity that is the	4152
actuarial equivalent of the amount determined under division	4153
(C)(1) of this section, adjusted for age of the member at the time	4154
of retirement or, when appropriate, the age at the time of the	4155
member's death;	4156

(3) Multiply the annuity amount determined under division (C)	4157
(2) of this section by the CBBC factor.	4158

(D) The amount determined under division (C)(3) of this	4159
section is the member's CBBC. Except as provided in division (E)	4160
of this section, if the retirement allowance the member would	4161
receive exceeds the member's CBBC, the allowance shall be reduced	4162
to an amount equal to the member's CBBC.	4163

(E) The retirement allowance of a member eligible for age and	4164
service retirement under division (A) of section 145.32 of the	4165
Revised Code or division (A) of section 145.332 of the Revised	4166
Code shall not be reduced under division (D) of this section by	4167
more than five per cent of the member's single lifetime allowance	4168
computed under section 145.33 or 145.332 of the Revised Code,	4169
unless during any full month of service earned after January 1,	4170
1987, the member's earnable salary was less than one thousand	4171
dollars.	4172

Sec. 145.35. (A) As used in this section, "on-duty illness	4173
or injury" means an illness or injury that occurred during or	4174
resulted from performance of duties under the direct supervision	4175
of a ~~member's appointing authority~~public employer.	4176

(B) The public employees retirement system shall provide	4177
disability coverage to each member who has at least five years of	4178
total service credit and disability coverage for on-duty illness	4179
or injury to each member who is a PERS law enforcement officer or	4180
PERS public safety officer, regardless of length of service.	4181

The coverage shall extend only to illness or injury that	4182
occurs before the member's contributing service terminates or, in	4183
the case of illness or injury that results from contributing	4184
service, becomes evident not later than two years after the date	4185
the contributing service ends. The coverage shall not extend to	4186
disability resulting from elective cosmetic surgery other than	4187
reconstructive surgery.	4188

Not later than October 16, 1992, the public employees	4189
retirement board shall give each person who is a member on July	4190
29, 1992, the opportunity to elect disability coverage either	4191
under section 145.36 of the Revised Code or under section 145.361	4192
of the Revised Code. The board shall mail notice of the election,	4193
accompanied by an explanation of the coverage under each of the	4194
Revised Code sections and a form on which the election is to be	4195
made, to each member at the member's last known address. The board	4196
shall also provide the explanation and form to any member on	4197
request.	4198

Regardless of whether the member actually receives notice of	4199
the right to make an election, a member who fails to file a valid	4200
election under this section shall be considered to have elected	4201
disability coverage under section 145.36 of the Revised Code. To	4202
be valid, an election must be made on the form provided by the	4203
retirement board, signed by the member, and filed with the board	4204
not later than one hundred eighty days after the date the notice	4205
was mailed, or, in the case of a form provided at the request of a	4206
member, a date specified by rule of the retirement board. Once	4207
made, an election is irrevocable, but if the member ceases to be a	4208
member of the retirement system, the election is void. If a person	4209
who makes an election under this section also makes an election	4210
under section 3307.62 or 3309.39 of the Revised Code, the election	4211
made for the system that pays a disability benefit to that person	4212
shall govern the benefit.	4213

Disability coverage shall be provided under section 145.361	4214
of the Revised Code for persons who become members after July 29,	4215
1992, and for members who elect under this division to be covered	4216
under section 145.361 of the Revised Code.	4217

The retirement board may adopt rules governing elections made	4218
under this division.	4219

(C) Application for a disability benefit may be made by a	4220
member, by a person acting in the member's behalf, or by the	4221
member's employer, provided the member has disability coverage	4222
under section 145.36 or 145.361 of the Revised Code and is not	4223
receiving a disability benefit under any other Ohio state or	4224
municipal retirement program. Application must be made within two	4225
years from the date the member's contributing service under the	4226
PERS defined benefit plan terminated or the date the member ceased	4227
to make contributions to the PERS defined benefit plan under	4228
section 145.814 of the Revised Code, unless the retirement board	4229
determines that the member's medical records demonstrate	4230
conclusively that at the time the two-year period expired, the	4231
member was physically or mentally incapacitated for duty and	4232
unable to make an application. Application may not be made by or	4233
for any person receiving age and service retirement benefits under	4234
section 145.33, 145.331, ~~145.34,~~145.332, or 145.37 or former	4235
section 145.34 of the Revised Code or any person who, pursuant to	4236
section 145.40 of the Revised Code, has been paid the accumulated	4237
contributions standing to the credit of the person's individual	4238
account in the employees' savings fund. The application shall be	4239
made on a form provided by the retirement board.	4240

(D) The benefit payable to any member who is approved for a	4241
disability benefit shall become effective on the first day of the	4242
month immediately following the later of the following:	4243

(1) The last day for which compensation was paid;

4244

(2) The attainment of eligibility for a disability benefit.

4245

(E) Medical examination of a member who has applied for a	4246
disability benefit shall be conducted by a competent disinterested	4247
physician or physicians selected by the board to determine whether	4248
the member is mentally or physically incapacitated for the	4249
performance of duty by a disabling condition either permanent or	4250
presumed to be permanent. The disability must have occurred since	4251
last becoming a member or have increased since last becoming a	4252
member to such extent as to make the disability permanent or	4253
presumed to be permanent. A disability is presumed to be permanent	4254
if it is expected to last for a continuous period of not less than	4255
twelve months following the filing of the application.	4256

The standard used to determine whether a member is	4257
incapacitated for duty is that the member is mentally or	4258
physically incapable of performing the duties of the position the	4259
member held at the time the disabling condition began or of a	4260
position with similar duties.	4261

If the physician or physicians determine that the member	4262
qualifies for a disability benefit, the board concurs with the	4263
determination, and the member agrees to medical treatment as	4264
specified in division (F) of this section, the member shall	4265
receive a disability benefit under section 145.36 or 145.361 of	4266
the Revised Code. The action of the board shall be final.	4267

(F) The public employees retirement board shall adopt rules	4268
requiring a disability benefit recipient, as a condition of	4269
continuing to receive a disability benefit, to agree in writing to	4270
obtain any medical treatment recommended by the board's physician	4271
and submit medical reports regarding the treatment. If the board	4272
determines that a disability benefit recipient is not obtaining	4273
the medical treatment or the board does not receive a required	4274
medical report, the disability benefit shall be suspended until	4275
the treatment is obtained, the report is received by the board, or	4276
the board's physician certifies that the treatment is no longer	4277
helpful or advisable. Should the recipient's failure to obtain	4278
treatment or submit a medical report continue for one year, the	4279
recipient's right to the disability benefit shall be terminated as	4280
of the effective date of the original suspension.	4281

The board shall require the recipient of a disability benefit	4282
who is described in section 145.363 of the Revised Code to comply	4283
with that section.	4284

(G) A disability benefit that has been granted a member but	4285
has not commenced shall not be paid if the member continues in or	4286
returns to employment with the same employer in the same position	4287
or in a position with duties similar to those of the position the	4288
member held at the time the benefit was granted.	4289

(H) In the event an employer files an application for a	4290
disability benefit as a result of a member having been separated	4291
from service because the member is considered to be mentally or	4292
physically incapacitated for the performance of the member's	4293
present duty, and the physician or physicians selected by the	4294
board reports to the board that the member is physically and	4295
mentally capable of performing service similar to that from which	4296
the member was separated and the board concurs in the report, the	4297
board shall so certify to the employer and the employer shall	4298
restore the member to the member's previous position and salary or	4299
to a similar position and salary.	4300

Sec. 145.36. A member who has elected disability coverage	4301
under this section, has not attained the applicable age ~~sixty~~, and	4302
is determined by the public employees retirement board under	4303
section 145.35 of the Revised Code to qualify for a disability	4304
benefit shall be retired on disability under this section.	4305

The applicable age is sixty if the member is described in	4306
division (A) or (B) of section 145.32 or division (A), (B), or	4307
(E)(1), (3), or (4) of section 145.332 of the Revised Code. It is	4308
sixty-two if the member is described in division (C) of section	4309
145.32 or division (E)(2) or (5) of section 145.332 of the Revised	4310
Code.	4311

Upon disability retirement, a member shall receive an annual	4312
amount that shall consist of:	4313

(A) An annuity having a reserve equal to the amount of the	4314
retirant's accumulated contributions;	4315

(B) A pension that shall be the difference between the	4316
member's annuity and an annual amount determined by multiplying	4317
the total service credit of the retirant, and in addition thereto	4318
the projected number of years and fractions thereof between the	4319
effective date of the member's disability retirement and ~~attained~~	4320
attainment of the applicable age ~~sixty~~, assuming continuous	4321
service, by ~~eighty-six dollars or~~ two and two-tenths per cent of	4322
the member's final average salary~~, whichever is greater~~.	4323

Where the recipient is not receiving a disability benefit	4324
under section 145.37 of the Revised Code and is receiving a	4325
disability benefit from either the state teachers retirement	4326
system or the school employees retirement system, the recipient	4327
shall not be eligible for service credit based upon the number of	4328
years and fractions thereof between the date of disability and	4329
attained age sixty as provided for in this division.	4330

In no case shall disability retirement be less than thirty	4331
per cent or more than seventy-five per cent of the member's final	4332
average salary, except that it shall not exceed any limit to which	4333
the retirement system is subject under section 415 of the	4334
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415,	4335
as amended.	4336

A year of service for the purpose of disability retirement is	4337
a complete year of full-time employment, or the equivalent	4338
thereof. The public employees retirement board is the final	4339
authority in determining the eligibility of a member for	4340
disability retirement.	4341

Sec. 145.361. (A) A member with disability coverage under	4342
this section who is determined by the public employees retirement	4343
board under section 145.35 of the Revised Code to qualify for a	4344
disability benefit shall receive a disability allowance under this	4345
section. The allowance shall be an annual amount equal to the	4346
greater of the following:	4347

(1) Forty-five per cent of the member's final average salary;

4348

(2) The member's total service credit multiplied by two and	4349
two-tenths per cent of the member's final average salary, not	4350
exceeding sixty per cent of the member's final average salary.	4351

(B) Sufficient reserves for payment of the disability	4352
allowance shall be transferred to the annuity and pension reserve	4353
fund from the employers' contribution fund. The accumulated	4354
contributions of the member shall remain in the employees' savings	4355
fund. No part of the allowance paid under this section shall be	4356
charged against the member's accumulated contributions.	4357

(C) A disability allowance paid under this section shall	4358
terminate at the earliest of the following:	4359

(1) The effective date of age and service retirement under	4360
sections 145.32 ~~and~~, 145.33, and 145.332, or section ~~145.34 or~~	4361
145.37 or former section 145.34 of the Revised Code;	4362

(2) The date the allowance is terminated under section	4363
145.362 of the Revised Code;	4364

(3) The later of the last day of the month in which the	4365
recipient attains the applicable age ~~sixty-five~~, or the last day	4366
of the month in which the benefit period ends as follows:	4367

Attained Age at		4368
Effective Date of		4369
Disability Allowance	Benefit Period	4370
60 or 61	60 months	4371
62 or 63	48 months	4372
64 or 65	36 months	4373
66, 67, or 68	24 months	4374
69 or older	12 months	4375

The applicable age is sixty-five if the member is described	4376
in division (A) of section 145.32 or division (A) of section	4377
145.332 of the Revised Code. It is sixty-six if the member is	4378
described in division (B) of section 145.32 or division (B) of	4379
section 145.332 of the Revised Code. It is sixty-seven if the	4380
member is described in division (C) of section 145.32 or division	4381
(C) of section 145.332 of the Revised Code.	4382

Sec. 145.362. A disability benefit recipient whose	4383
application for a disability benefit was received by the public	4384
employees retirement system before the effective date of this	4385
amendment shall, regardless of when the disability occurred,	4386
retain membership status and shall be considered on leave of	4387
absence from employment during the first five years following the	4388
effective date of a disability benefit, notwithstanding any	4389
contrary provisions in this chapter.	4390

A disability benefit recipient whose application for a	4391
disability benefit is received by the system on or after the	4392
effective date of this amendment shall, regardless of when the	4393
disability occurred, retain membership status and shall be	4394
considered on leave of absence from employment during the first	4395
three years following the effective date of a disability benefit,	4396
except that, if the member is receiving rehabilitative services	4397
acceptable to a physician or physicians selected by the board, the	4398
board may permit the recipient to retain membership status and be	4399
considered on leave of absence from employment for up to five	4400
years following the effective date of a disability benefit.	4401

The public employees retirement board shall require any	4402
disability benefit recipient to undergo an annual medical	4403
examination, except that the board may waive the medical	4404
examination if the board's physician or physicians certify that	4405
the recipient's disability is ongoing or for any other reason	4406
specified in rules adopted by the board. If any disability benefit	4407
recipient refuses to submit to a medical examination, the	4408
recipient's disability benefit shall be suspended until withdrawal	4409
of the refusal. Should the refusal continue for one year, all the	4410
recipient's rights in and to the disability benefit shall be	4411
terminated as of the effective date of the original suspension.	4412

On completion of the examination by an examining physician or	4413
physicians selected by the board, the physician or physicians	4414
shall report and certify to the board whether the disability	4415
benefit recipient meets the applicable standard for termination of	4416
a disability benefit.	4417

(A) Regardless of when the disability occurred, if the	4418
recipient's application for a disability benefit was received by	4419
the system before the effective date of this amendment, or, if	4420
after that date, the recipient has been receiving the benefit for	4421
less than three years or is receiving rehabilitative services	4422
acceptable to the physician or physicians and considered on leave	4423
of absence, or, if, when the disability occurred, the recipient	4424
was a PERS law enforcement officer, the standard for termination	4425
is that the recipient is no longer physically and mentally	4426
incapable of resuming the service from which the recipient was	4427
found disabled. If	4428

(B) Regardless of when the disability occurred, if the	4429
recipient's application for a disability benefit is received by	4430
the system on or after the effective date of this amendment the	4431
recipient has been receiving the benefit for three years or	4432
longer, the recipient was not a PERS law enforcement officer when	4433
the disability occurred, and the recipient is not receiving	4434
rehabilitative services acceptable to the physician or physicians,	4435
the standard for termination is that the recipient is not	4436
physically or mentally incapable of performing the duties of any	4437
position that meets all of the following criteria:	4438

(1) Replaces not less than seventy-five per cent of the	4439
member's final average salary, adjusted each year by the actual	4440
average increase in the consumer price index prepared by the	4441
United States bureau of labor statistics (U.S. city average for	4442
urban wage earners and clerical workers: "all items	4443
1982-1984=100");	4444

(2) Is reasonably to be found in the member's regional job	4445
market;	4446

(3) Is one that the member is qualified for by experience or	4447
education.	4448

If the board concurs in the report that the disability	4449
benefit recipient ~~is no longer incapable~~meets the applicable	4450
standard for termination of a disability benefit, the payment of	4451
the disability benefit shall be terminated not later than three	4452
months after the date of the board's concurrence or upon	4453
employment as a public employee. If the leave of absence has not	4454
expired, the retirement board shall certify to the disability	4455
benefit recipient's last employer before being found disabled that	4456
the recipient is no longer physically and mentally incapable of	4457
resuming service that is the same or similar to that from which	4458
the recipient was found disabled. The employer shall restore the	4459
recipient to the recipient's previous position and salary or to a	4460
position and salary similar thereto, unless the recipient was	4461
dismissed or resigned in lieu of dismissal for dishonesty,	4462
misfeasance, malfeasance, or conviction of a felony.	4463

Each disability benefit recipient shall file with the board	4464
an annual statement of earnings, current medical information on	4465
the recipient's condition, and any other information required in	4466
rules adopted by the board. The board may waive the requirement	4467
that a disability benefit recipient file an annual statement of	4468
earnings or current medical information if the board's physician	4469
certifies that the recipient's disability is ongoing.	4470

The board shall annually examine the information submitted by	4471
the recipient. If a disability benefit recipient refuses to file	4472
the statement or information, the disability benefit shall be	4473
suspended until the statement and information are filed. If the	4474
refusal continues for one year, the recipient's right to the	4475
disability benefit shall be terminated as of the effective date of	4476
the original suspension.	4477

If a disability benefit recipient is restored to service by,	4478
or elected to an elective office with, an employer covered by this	4479
chapter, the recipient's disability benefit shall cease.	4480

The board may terminate a disability benefit at the request	4481
of the recipient.	4482

If disability retirement under section 145.36 of the Revised	4483
Code is terminated for any reason, the annuity and pension	4484
reserves at that time in the annuity and pension reserve fund	4485
shall be transferred to the employees' savings fund and the	4486
employers' accumulation fund, respectively. If the total	4487
disability benefit paid is less than the amount of the accumulated	4488
contributions of the member transferred to the annuity and pension	4489
reserve fund at the time of the member's disability retirement,	4490
the difference shall be transferred from the annuity and pension	4491
reserve fund to another fund as may be required. In determining	4492
the amount of a member's account following the termination of	4493
disability retirement for any reason, the total amount paid shall	4494
be charged against the member's refundable account.	4495

If a disability allowance paid under section 145.361 of the	4496
Revised Code is terminated for any reason, the reserve on the	4497
allowance at that time in the annuity and pension reserve fund	4498
shall be transferred from that fund to the employers' accumulation	4499
fund.	4500

If a former disability benefit recipient again becomes a	4501
contributor, other than as an other system retirant under section	4502
145.38 of the Revised Code, to this system, the state teachers	4503
retirement system, or the school employees retirement system, and	4504
completes an additional two years of service credit, the former	4505
disability benefit recipient shall be entitled to full service	4506
credit, not exceeding five years' service credit, for the period	4507
as a disability benefit recipient, except that if the board adopts	4508
a rule requiring payment for the service credit it shall be	4509
granted only if the former disability benefit recipient pays an	4510
amount determined under the rule. The rule shall not require	4511
payment of more than the additional liability to the retirement	4512
system resulting from granting the credit. The former recipient	4513
may choose to purchase only part of the credit in any one payment.	4514

If any employer employs any member who is receiving a	4515
disability benefit, the employer shall file notice of employment	4516
with the retirement board, designating the date of employment. In	4517
case the notice is not filed, the total amount of the benefit paid	4518
during the period of employment prior to notice shall be charged	4519
to and paid by the employer.	4520

Sec. 145.363. This section does not apply to a disability	4521
recipient who, when the disability occurred, was a PERS law	4522
enforcement officer.	4523

(A) A recipient of a disability benefit granted under this	4524
chapter whose application for such benefit is received by the	4525
public employees retirement system on or after the effective date	4526
of this section shall, regardless of when the disability occurred,	4527
apply for social security disability insurance benefit payments	4528
under 42 U.S.C. 423 if the recipient meets the requirements of	4529
divisions (a)(1)(A),(B), and (C) of that section. The application	4530
for a social security disability insurance benefit shall be made	4531
not later than ninety days after the recipient is granted a	4532
disability benefit under this chapter unless the public employees	4533
retirement board determines from the member's medical records that	4534
the member is physically or mentally unable to make the	4535
application. The recipient shall file a copy of the completed	4536
application with the public employees retirement system and the	4537
system shall accept the copy as evidence of the member's	4538
application. If a recipient fails without just cause to apply for	4539
social security disability insurance benefit payments or to file a	4540
copy of the application with the system, the disability benefit	4541
under this chapter shall be suspended until application is made	4542
and a copy of the application filed with the system.	4543

(B) Regardless of whether the recipient's disability is	4544
ongoing, a recipient of a disability benefit under this chapter	4545
who also receives social security disability insurance benefit	4546
payments shall file an annual statement of earnings under section	4547
145.362 of the Revised Code and include a copy of the social	4548
security disability insurance benefit annual reward letter that	4549
specifies the amount of the social security disability insurance	4550
program benefit.	4551

(C) Except as provided in division (D) of this section, if	4552
any year the total of a disability benefit recipient's benefit	4553
under this chapter and social security disability insurance	4554
benefit payments exceeds the recipient's adjusted final average	4555
salary, the annual benefit under this chapter shall be reduced so	4556
that the annual total equals the recipient's adjusted final	4557
average salary.	4558

The recipient's adjusted final average salary shall be	4559
determined by annually increasing the recipient's final average	4560
salary by the percentage increase in the consumer price index, not	4561
exceeding three per cent, as determined by the United States	4562
bureau of labor statistics (U.S. city average for urban wage	4563
earners and clerical workers: "all items 1982-84=100") for the	4564
twelve-month period ending on the thirtieth day of June of the	4565
immediately preceding calendar year. If the consumer price index	4566
for that period did not increase, no increase shall be made to the	4567
recipient's adjusted final average salary for that period. No	4568
adjustment to a benefit shall exceed the limit established by	4569
section 415 of the "Internal Revenue Code of 1986," 100 Stat.	4570
2085, 26 U.S.C. 415, as amended.	4571

If a disability benefit recipient receives retroactive	4572
payments of social security disability insurance benefits, the	4573
system may reduce future disability benefit payments under this	4574
chapter to recoup any overpayments.	4575

(D) The reductions required by division (C) of this section	4576
do not apply to a recipient of a disability benefit under this	4577
chapter who has not less than five years of service credit for	4578
periods during which the recipient had earnings from other	4579
employment that was subject to the tax imposed by the "Federal	4580
Insurance Contributions Act," 26 U.S.C. 3101.	4581

Sec. 145.37. (A) As used in this section:

4582

(1) "State retirement system" means the public employees	4583
retirement system, school employees retirement system, or state	4584
teachers retirement system.	4585

(2) "Total service credit" means all service credit earned in	4586
the state retirement systems, except credit for service subject to	4587
section 145.38 of the Revised Code. Total service credit shall not	4588
exceed one year of credit for any twelve-month period.	4589

(3) In addition to the meaning given in division (N) of	4590
section 145.01 of the Revised Code, "disability benefit" means	4591
"disability benefit" as defined in sections 3307.01 and 3309.01 of	4592
the Revised Code.	4593

(B) To coordinate and integrate membership in the state	4594
retirement systems, the following provisions apply:	4595

(1) AtSubject to division (B)(2) of this section, at the	4596
~~option~~election of a member, total contributions and service	4597
credit in all state retirement systems, including amounts paid to	4598
restore service credit under sections 145.311, 3307.711, and	4599
3309.261 of the Revised Code, shall be used in determining the	4600
eligibility and total retirement or disability benefit payable.	4601
When total contributions and service credit are so combined, the	4602
following provisions apply:	4603

(a) Age and service retirement ~~or disability benefits are~~	4604
shall be effective on the first day of the month immediately	4605
following the later of:	4606

(i) The last day for which compensation was paid;

4607

(ii) The attainment of minimum age or service credit	4608
eligibility for benefits provided under this section;	4609

(iii) Ninety days prior to receipt by the board of the	4610
member's completed application for retirement.	4611

(b) ~~In determining eligibility~~Disability benefits shall be	4612
effective on the first day of the month immediately following the	4613
later of the following:	4614

(i) The last day for which compensation was paid;

4615

(ii) The attainment of eligibility for a disability benefit.

4616

(c) Eligibility for a disability benefit~~, the medical~~	4617
~~examiner's report to~~shall be determined by the ~~retirement~~ board	4618
of ~~any~~the state retirement system~~, showing~~ that will calculate	4619
and pay the ~~member's disability incapacitates the member for the~~	4620
~~performance of duty, may~~benefit, as provided in division	4621
(B)(1)(d) of this section. The state retirement system calculating	4622
and paying the disability benefit shall certify the determination	4623
to the board of each other state retirement system in which the	4624
member has service credit and shall be accepted by ~~the state~~	4625
~~retirement boards~~that board as sufficient for granting a	4626
disability benefit.	4627

~~(c)~~(d) The board of the state retirement system in which the	4628
member had the greatest service credit, without adjustment, shall	4629
~~determine~~calculate and pay the total retirement or disability	4630
benefit. Where the member's credit is equal in two or more state	4631
retirement systems, the system having the largest total	4632
contributions of the member shall ~~determine~~calculate and pay the	4633
total benefit.	4634

~~(d)~~(e) In determining the total credit to be used in	4635
calculating a retirement or disability benefit, ~~credit shall not~~	4636
~~be reduced below that certified by the system or systems~~	4637
~~transferring credit, except that such~~ total combined service	4638
credit shall not exceed one year of credit for any one "year" as	4639
defined in the law of the system making the calculation.	4640

~~(e)~~(f) The state retirement system ~~determining~~calculating	4641
and paying a retirement or disability benefit shall receive from	4642
the other system or systems ~~the member's refundable account at~~	4643
~~retirement or the effective date of a disability benefit plus an~~	4644
~~amount from the employers' accumulation fund equal to the member's~~	4645
~~refundable account less interest credited under section 145.471,~~	4646
~~145.472, or 3307.563 of the Revised Code~~all of the following for	4647
each year of service:	4648

(i) The amount contributed by the member, or, in the case of	4649
service credit purchased by the member, paid by the member, that	4650
is attributable to the year of service;	4651

(ii) An amount equal to the lesser of the employer's	4652
contributions made on behalf of the member to the retirement	4653
system for that year of service or the amount that would have been	4654
contributed by the employer for the service had the member been a	4655
member of the public employees retirement system at the time the	4656
credit was earned;	4657

(iii) Interest compounded annually on the amounts specified	4658
in divisions (B)(1)(f)(i) and (ii) of this section at the lesser	4659
of the actuarial assumption rate for that year of the retirement	4660
system determining and paying the benefit or the other retirement	4661
system or systems transferring amounts under this section. If	4662

If applicable, the public employees retirement system shall	4663
pay to the retirement system ~~determining~~calculating and paying	4664
the benefit a portion of the amount paid on behalf of the member	4665
by an employer under section 145.483 of the Revised Code. The	4666
portion shall be paid from the employers' accumulation fund and	4667
shall equal the product obtained by multiplying by two the amount	4668
the member would have contributed during the period the employer	4669
failed to deduct contributions, as described in section 145.483 of	4670
the Revised Code.	4671

~~(i)~~(g) The annuity rates and mortality tables of the state	4672
retirement system making the calculation and paying the benefit	4673
shall be exclusively applicable.	4674

~~(ii)~~(h) Deposits made for the purpose of an additional	4675
annuity, ~~and including guaranteed interest~~together with earnings	4676
as provided in section 145.62 of the Revised Code, upon the	4677
request of the member, shall be transferred to the state	4678
retirement system paying the benefit. The return upon such	4679
deposits shall be that offered by the state retirement system	4680
making the calculation and paying the benefit.	4681

(2) A former member receiving a retirement or disability	4682
benefit under this section, who accepts employment amenable to	4683
coverage in any state retirement system that participated in the	4684
former member's combined benefit, shall be subject to the	4685
applicable provisions of law governing such re-employment. If a	4686
former member should be paid any amount in a retirement benefit,	4687
to which the former member is not entitled under the applicable	4688
provisions of law governing such re-employment, such amount shall	4689
be recovered by the state retirement system paying such benefit by	4690
utilizing any recovery procedure available under the code	4691
provisions of the state retirement system covering such	4692
re-employment.	4693

(C) A PERS retirant or other system retirant, as defined in	4694
section 145.38 of the Revised Code, is not eligible to receive any	4695
benefit under this section for service subject to section 145.38	4696
of the Revised Code.	4697

Sec. 145.38. (A) As used in this section and sections	4698
145.381 and 145.384 of the Revised Code:	4699

(1) "PERS retirant" means a former member of the public	4700
employees retirement system who is receiving one of the following:	4701

(a) Age and service retirement benefits under section 145.32,	4702
145.33, 145.331, ~~145.34,~~145.332, or 145.46 or former section	4703
145.34 of the Revised Code;	4704

(b) Age and service retirement benefits paid by the public	4705
employees retirement system under section 145.37 of the Revised	4706
Code;	4707

4708

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

4709

(a) A member or former member of the Ohio police and fire	4710
pension fund, state teachers retirement system, school employees	4711
retirement system, state highway patrol retirement system, or	4712
Cincinnati retirement system who is receiving age and service or	4713
commuted age and service retirement benefits or a disability	4714
benefit from a system of which the person is a member or former	4715
member;	4716

(b) A member or former member of the public employees	4717
retirement system who is receiving age and service retirement	4718
benefits or a disability benefit under section 145.37 of the	4719
Revised Code paid by the school employees retirement system or the	4720
state teachers retirement system.	4721

(B)(1) Subject to this section and section 145.381 of the	4722
Revised Code, a PERS retirant or other system retirant may be	4723
employed by a public employer. If so employed, the PERS retirant	4724
or other system retirant shall contribute to the public employees	4725
retirement system in accordance with section 145.47 of the Revised	4726
Code, and the employer shall make contributions in accordance with	4727
section 145.48 of the Revised Code.	4728

(2) A public employer that employs a PERS retirant or other	4729
system retirant, or enters into a contract for services as an	4730
independent contractor with a PERS retirant, shall notify the	4731
retirement board of the employment or contract not later than the	4732
end of the month in which the employment or contract commences.	4733
Any overpayment of benefits to a PERS retirant by the retirement	4734
system resulting from delay or failure of the employer to give the	4735
notice shall be repaid to the retirement system by the employer.	4736

(3) On receipt of notice from a public employer that a person	4737
who is an other system retirant has been employed, the retirement	4738
system shall notify the retirement system of which the other	4739
system retirant was a member of such employment.	4740

(4)(a) A PERS retirant who has received a retirement	4741
allowance for less than two months when employment subject to this	4742
section commences shall forfeit the retirement allowance for any	4743
month the PERS retirant is employed prior to the expiration of the	4744
two-month period. Service and contributions for that period shall	4745
not be included in calculation of any benefits payable to the PERS	4746
retirant, and those contributions shall be refunded on the	4747
retirant's death or termination of the employment.	4748

(b) An other system retirant who has received a retirement	4749
allowance or disability benefit for less than two months when	4750
employment subject to this section commences shall forfeit the	4751
retirement allowance or disability benefit for any month the other	4752
system retirant is employed prior to the expiration of the	4753
two-month period. Service and contributions for that period shall	4754
not be included in the calculation of any benefits payable to the	4755
other system retirant, and those contributions shall be refunded	4756
on the retirant's death or termination of the employment.	4757

(c) Contributions made on compensation earned after the	4758
expiration of the two-month period shall be used in the	4759
calculation of the benefit or payment due under section 145.384 of	4760
the Revised Code.	4761

(5) On receipt of notice from the Ohio police and fire	4762
pension fund, school employees retirement system, or state	4763
teachers retirement system of the re-employment of a PERS	4764
retirant, the public employees retirement system shall not pay, or	4765
if paid, shall recover, the amount to be forfeited by the PERS	4766
retirant in accordance with section 742.26, 3307.35, or 3309.341	4767
of the Revised Code.	4768

(6) A PERS retirant who enters into a contract to provide	4769
services as an independent contractor to the employer by which the	4770
retirant was employed at the time of retirement or, less than two	4771
months after the retirement allowance commences, begins providing	4772
services as an independent contractor pursuant to a contract with	4773
another public employer, shall forfeit the pension portion of the	4774
retirement benefit for the period beginning the first day of the	4775
month following the month in which the services begin and ending	4776
on the first day of the month following the month in which the	4777
services end. The annuity portion of the retirement allowance	4778
shall be suspended on the day services under the contract begin	4779
and shall accumulate to the credit of the retirant to be paid in a	4780
single payment after services provided under the contract	4781
terminate. A PERS retirant subject to division (B)(6) of this	4782
section shall not contribute to the retirement system and shall	4783
not become a member of the system.	4784

(7) As used in this division, "employment" includes service	4785
for which a PERS retirant or other system retirant, the retirant's	4786
employer, or both, have waived any earnable salary for the	4787
service.	4788

(C)(1) Except as provided in division (C)(3) of this section,	4789
this division applies to both of the following:	4790

(a) A PERS retirant who, prior to September 14, 2000, was	4791
subject to division (C)(1)(b) of this section as that division	4792
existed immediately prior to September 14, 2000, and has not	4793
elected pursuant to Am. Sub. S.B. 144 of the 123rd general	4794
assembly to cease to be subject to that division;	4795

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

4796

(i) The retirant held elective office in this state, or in	4797
any municipal corporation, county, or other political subdivision	4798
of this state at the time of retirement under this chapter.	4799

(ii) The retirant was elected or appointed to the same office	4800
for the remainder of the term or the term immediately following	4801
the term during which the retirement occurred.	4802

(2) A PERS retirant who is subject to this division is a	4803
member of the public employees retirement system with all the	4804
rights, privileges, and obligations of membership, except that the	4805
membership does not include survivor benefits provided pursuant to	4806
section 145.45 of the Revised Code or, beginning on the ninetieth	4807
day after September 14, 2000, any amount calculated under section	4808
145.401 of the Revised Code. The pension portion of the PERS	4809
retirant's retirement allowance shall be forfeited until the first	4810
day of the first month following termination of the employment.	4811
The annuity portion of the retirement allowance shall accumulate	4812
to the credit of the PERS retirant to be paid in a single payment	4813
after termination of the employment. The retirement allowance	4814
shall resume on the first day of the first month following	4815
termination of the employment. On termination of the employment,	4816
the PERS retirant shall elect to receive either a refund of the	4817
retirant's contributions to the retirement system during the	4818
period of employment subject to this section or a supplemental	4819
retirement allowance based on the retirant's contributions and	4820
service credit for that period of employment.	4821

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

4822

(a) A PERS retirant elected to office who, at the time of the	4823
election for the retirant's current term, was not retired but, not	4824
less than ninety days prior to the primary election for the term	4825
or the date on which a primary for the term would have been held,	4826
filed a written declaration of intent to retire before the end of	4827
the term with the director of the board of elections of the county	4828
in which petitions for nomination or election to the office are	4829
filed;	4830

(b) A PERS retirant elected to office who, at the time of the	4831
election for the retirant's current term, was a retirant and had	4832
been retired for not less than ninety days;	4833

(c) A PERS retirant appointed to office who, at the time of	4834
appointment to the retirant's current term, notified the person or	4835
entity making the appointment that the retirant was already	4836
retired or intended to retire before the end of the term.	4837

(D)(1) Except as provided in division (C) of this section, a	4838
PERS retirant or other system retirant subject to this section is	4839
not a member of the public employees retirement system, and,	4840
except as specified in this section does not have any of the	4841
rights, privileges, or obligations of membership. Except as	4842
specified in division (D)(2) of this section, the retirant is not	4843
eligible to receive health, medical, hospital, or surgical	4844
benefits under section 145.58 of the Revised Code for employment	4845
subject to this section.	4846

(2) A PERS retirant subject to this section shall receive	4847
primary health, medical, hospital, or surgical insurance coverage	4848
from the retirant's employer, if the employer provides coverage to	4849
other employees performing comparable work. Neither the employer	4850
nor the PERS retirant may waive the employer's coverage, except	4851
that the PERS retirant may waive the employer's coverage if the	4852
retirant has coverage comparable to that provided by the employer	4853
from a source other than the employer or the public employees	4854
retirement system. If a claim is made, the employer's coverage	4855
shall be the primary coverage and shall pay first. The benefits	4856
provided under section 145.58 of the Revised Code shall pay only	4857
those medical expenses not paid through the employer's coverage or	4858
coverage the PERS retirant receives through a source other than	4859
the retirement system.	4860

(E) If the disability benefit of an other system retirant	4861
employed under this section is terminated, the retirant shall	4862
become a member of the public employees retirement system,	4863
effective on the first day of the month next following the	4864
termination with all the rights, privileges, and obligations of	4865
membership. If such person, after the termination of the	4866
disability benefit, earns two years of service credit under this	4867
system or under the Ohio police and fire pension fund, state	4868
teachers retirement system, school employees retirement system, or	4869
state highway patrol retirement system, the person's prior	4870
contributions as an other system retirant under this section shall	4871
be included in the person's total service credit as a public	4872
employees retirement system member, and the person shall forfeit	4873
all rights and benefits of this section. Not more than one year of	4874
credit may be given for any period of twelve months.	4875

(F) This section does not affect the receipt of benefits by	4876
or eligibility for benefits of any person who on August 20, 1976,	4877
was receiving a disability benefit or service retirement pension	4878
or allowance from a state or municipal retirement system in Ohio	4879
and was a member of any other state or municipal retirement system	4880
of this state.	4881

(G) The public employees retirement board may adopt rules to	4882
carry out this section.	4883

Sec. 145.383. (A) As used in this section:

4884

(1) "Compensation" has the same meaning as in section 3307.01	4885
or 3309.01 of the Revised Code, as appropriate.	4886

(2) "PERS position" means a position for which a member of	4887
the public employees retirement system is making contributions to	4888
the system.	4889

(3) "Other state retirement system" means the state teachers	4890
retirement system or the school employees retirement system.	4891

(4) "State retirement system" means the public employees	4892
retirement system, state teachers retirement system, or the school	4893
employees retirement system.	4894

(B)(1) A member of the public employees retirement system who	4895
holds two or more PERS positions may retire under section 145.32,	4896
145.33, 145.331, ~~145.34,~~145.332, 145.37, or 145.46 of the Revised	4897
Code from the position for which the annual earnable salary at the	4898
time of retirement is highest and continue to contribute to the	4899
retirement system for the other PERS position or positions.	4900

(2) A member of the public employees retirement system who	4901
also holds one or more other positions covered by the other state	4902
retirement systems may retire under section 145.32, 145.33,	4903
145.331, ~~145.34,~~145.332, 145.37, or 145.46 of the Revised Code	4904
from the PERS position and continue contributing to the other	4905
state retirement systems if the annual earnable salary for the	4906
PERS position at the time of retirement is greater than annual	4907
compensation for the position, or any of the positions, covered by	4908
the other state retirement systems.	4909

(3) A member of the public employees retirement system who	4910
holds two or more PERS positions and at least one other position	4911
covered by one of the other state retirement systems may retire	4912
under section 145.32, 145.33, 145.331, ~~145.34,~~145.332, 145.37, or	4913
145.46 of the Revised Code from one of the PERS positions and	4914
continue contributing to the public employees retirement system	4915
and the other state retirement system if the annual earnable	4916
salary for the PERS position from which the member is retiring is,	4917
at the time of retirement, greater than the annual compensation or	4918
earnable salary for any of the positions for which the member is	4919
continuing to make contributions.	4920

(4) A member of the public employees retirement system who	4921
has retired as provided in division (B)(2) or (3) of section	4922
3307.351 or division (B)(2) or (3) of section 3309.343 of the	4923
Revised Code may continue to contribute to the public employees	4924
retirement system for a PERS position if the member held the	4925
position at the time of retirement from the other state retirement	4926
system.	4927

(5) A member who contributes to the public employees	4928
retirement system in accordance with division (B)(1), (3), or (4)	4929
of this section shall contribute in accordance with section 145.47	4930
of the Revised Code. The member's employer shall contribute as	4931
provided in section 145.48 of the Revised Code. Neither the member	4932
nor the member's survivors are eligible for any benefits based on	4933
those contributions other than those provided under section	4934
145.384, 3307.352, or 3309.344 of the Revised Code.	4935

(C)(1) In determining retirement eligibility and the annual	4936
retirement allowance of a member who retires as provided in	4937
division (B)(1), (2), or (3) of this section, the following shall	4938
be used to the date of retirement:	4939

(a) The member's earnable salary and compensation for all	4940
positions covered by a state retirement system;	4941

(b) Total service credit in any state retirement system,	4942
except that the credit shall not exceed one year of credit for any	4943
period of twelve months;	4944

4945

(2) A member who retires as provided in division (B)(1), (2),	4946
or (3) of this section is a retirant for all purposes of this	4947
chapter, except that the member is not subject to section 145.38	4948
of the Revised Code for a position or positions for which	4949
contributions continue under those divisions or division (B)(4) of	4950
this section.	4951

(D) A retired member receiving a benefit under section	4952
145.384 of the Revised Code based on employment subject to this	4953
section is not a member of the public employees retirement system	4954
and does not have any rights, privileges, or obligations of	4955
membership. The retired member is a PERS retirant for purposes of	4956
section 145.38 of the Revised Code.	4957

(E) The public employees retirement board may adopt rules to	4958
carry out this section.	4959

Sec. 145.384. (A) As used in this section, "PERS retirant"	4960
means a PERS retirant who is not subject to division (C) of	4961
section 145.38 of the Revised Code. For purposes of this section,	4962
"PERS retirant" also includes both of the following:	4963

(1) A member who retired under section 145.383 of the Revised	4964
Code;	4965

(2) A retirant whose retirement allowance resumed under	4966
section 145.385 of the Revised Code.	4967

(B)(1) An other system retirant or PERS retirant who has made	4968
contributions under section 145.38 or 145.383 of the Revised Code	4969
or, in the case of a retirant described in division (A)(2) of this	4970
section, section 145.47 of the Revised Code may file an	4971
application with the public employees retirement system to receive	4972
either a benefit, as provided in division (B)(2) of this section,	4973
or payment of the retirant's contributions made under those	4974
sections, as provided in division (H) of this section.	4975

(2) A benefit under this section shall consist of an annuity	4976
having a reserve equal to the amount of the retirant's accumulated	4977
contributions for the period of employment, other than the	4978
contributions excluded pursuant to division (B)(4)(a) or (b) of	4979
section 145.38 of the Revised Code, and an amount of the	4980
employer's contributions determined by the board.	4981

(a) Unless, as described in division (I) of this section, the	4982
application is accompanied by a statement of the spouse's consent	4983
to another form of payment or the board waives the requirement of	4984
spousal consent, a PERS retirant or other system retirant who is	4985
married at the time of application for a benefit under this	4986
section shall receive a monthly annuity under which the actuarial	4987
equivalent of the retirant's single life annuity is paid in a	4988
lesser amount for life and one-half of the lesser amount continues	4989
after the retirant's death to the surviving spouse.	4990

(b) A PERS retirant or other system retirant who is not	4991
subject to division (B)(2)(a) of this section shall elect either	4992
to receive the benefit as a monthly annuity or a lump sum payment	4993
discounted to the present value using a rate of interest	4994
determined by the board. A retirant who elects to receive a	4995
monthly annuity shall select one of the following as the plan of	4996
payment:	4997

(i) The retirant's single life annuity;

4998

(ii) The actuarial equivalent of the retirant's single life	4999
annuity in an equal or lesser amount for life and continuing after	5000
death to a surviving beneficiary designated at the time the plan	5001
of payment is selected.	5002

If a retirant who is eligible to select a plan of payment	5003
under division (B)(2)(b) of this section fails to do so, the	5004
benefit shall be paid as a monthly annuity under the plan of	5005
payment specified in rules adopted by the public employees	5006
retirement board.	5007

(c) Notwithstanding divisions (B)(2)(a) and (b) of this	5008
section, if a monthly annuity would be less than twenty-five	5009
dollars per month, the retirant shall receive a lump sum payment.	5010

(C)(1) The death of a spouse or other designated beneficiary	5011
under a plan of payment described in division (B)(2) of this	5012
section cancels that plan of payment. The PERS retirant or other	5013
system retirant shall receive the equivalent of the retirant's	5014
single life annuity, as determined by the board, effective the	5015
first day of the month following ~~receipt by the board of notice of~~	5016
the date of death.	5017

(2) On divorce, annulment, or marriage dissolution, a PERS	5018
retirant or other system retirant receiving a benefit described in	5019
division (B)(2) of this section under which the beneficiary is the	5020
spouse may, with the written consent of the spouse or pursuant to	5021
an order of the court with jurisdiction over the termination of	5022
the marriage, elect to cancel the plan and receive the equivalent	5023
of the retirant's single life annuity as determined by the board.	5024
The election shall be made on a form provided by the board and	5025
shall be effective the month following its receipt by the board.	5026

(D) Following a marriage or remarriage, a PERS retirant or	5027
other system retirant who is receiving a benefit described in	5028
division (B)(2)(b)(i) of this section may elect a new plan of	5029
payment under division (B)(2)(b) of this section based on the	5030
actuarial equivalent of the retirant's single life annuity as	5031
determined by the board.	5032

If the marriage or remarriage occurs on or after ~~the~~	5033
~~effective date of this amendment~~June 6, 2005, the election must	5034
be made not later than one year after the date of the marriage or	5035
remarriage.	5036

The plan elected under this division shall be effective on	5037
the date of receipt by the board of an application on a form	5038
approved by the board, but any change in the amount of the benefit	5039
shall commence on the first day of the month following the	5040
effective date of the plan.	5041

(E) A benefit payable under division (B)(2) of this section	5042
shall commence on the latest of the following:	5043

(1) The last day for which compensation for all employment	5044
subject to section 145.38, 145.383, or 145.385 of the Revised Code	5045
was paid;	5046

(2) Attainment by the PERS retirant or other system retirant	5047
of age sixty-five;	5048

(3) If the PERS retirant or other system retirant was	5049
previously employed under section 145.38, 145.383, or 145.385 of	5050
the Revised Code and is receiving or previously received a benefit	5051
under this section, completion of a period of twelve months since	5052
the effective date of the last benefit under this section;	5053

(4) Ninety days prior to receipt by the board of the member's	5054
completed application for retirement;	5055

(5) A date specified by the retirant.

5056

(F)(1) If a PERS retirant or other system retirant dies while	5057
employed in employment subject to section 145.38, 145.383, or	5058
145.385 of the Revised Code, a lump sum payment ~~calculated in~~	5059
~~accordance with division (B)(2) of this section~~ shall be paid to	5060
the retirant's beneficiary under division (G) of this section. The	5061
lump sum shall be calculated in accordance with division (H) of	5062
this section if the retirant was under age sixty-five at the time	5063
of death. It shall be calculated in accordance with division	5064
(B)(2) of this section if the retirant was age sixty-five or older	5065
at the time of death.	5066

(2) If at the time of death a PERS retirant or other system	5067
retirant receiving a monthly annuity under division (B)(2)(b)(i)	5068
of this section has received less than the retirant would have	5069
received as a lump sum payment, the difference between the amount	5070
received and the amount that would have been received as a lump	5071
sum payment shall be paid to the retirant's beneficiary under	5072
division (G) of this section.	5073

(3) If a beneficiary receiving a monthly annuity under	5074
division (B)(2) of this section dies and, at the time of the	5075
beneficiary's death, the total of the amounts paid to the retirant	5076
and beneficiary are less than the amount the retirant would have	5077
received as a lump sum payment, the difference between the total	5078
of the amounts received by the retirant and beneficiary and the	5079
amount that the retirant would have received as a lump sum payment	5080
shall be paid to the beneficiary's estate.	5081

(G) A PERS retirant or other system retirant employed under	5082
section 145.38, 145.383, or 145.385 of the Revised Code may	5083
designate one or more persons as beneficiary to receive any	5084
benefits payable under division (B)(2)(b) of this section due to	5085
death. The designation shall be in writing duly executed on a form	5086
provided by the public employees retirement board, signed by the	5087
PERS retirant or other system retirant, and filed with the board	5088
prior to death. The last designation of a beneficiary revokes all	5089
previous designations. The PERS retirant's or other system	5090
retirant's marriage, divorce, marriage dissolution, legal	5091
separation, withdrawal of account, birth of a child, or adoption	5092
of a child revokes all previous designations. If there is no	5093
designated beneficiary, the beneficiary is the beneficiary	5094
determined under division (D) of section 145.43 of the Revised	5095
Code. If any benefit payable under this section due to the death	5096
of a PERS retirant or other system retirant is not claimed by a	5097
beneficiary within five years after the death, the amount payable	5098
shall be transferred to the income fund and thereafter paid to the	5099
beneficiary or the estate of the PERS retirant or other system	5100
retirant on application to the board.	5101

(H)(1) A PERS retirant or other system retirant who applies	5102
under division (B)(1) of this section for payment of the	5103
retirant's contributions and is unmarried or is married and,	5104
unless the board has waived the requirement of spousal consent,	5105
includes with the application a statement of the spouse's consent	5106
to the payment, shall be paid the contributions made under section	5107
145.38 or 145.383 of the Revised Code or, in the case of a	5108
retirant described in division (A)(2) of this section, section	5109
145.47 of the Revised Code, plus interest as provided in section	5110
145.471 of the Revised Code, if the following conditions are met:	5111

(a) The retirant has not attained sixty-five years of age and	5112
has terminated employment subject to section 145.38, 145.383, or	5113
145.385 of the Revised Code for any cause other than death or the	5114
receipt of a benefit under this section.	5115

(b) Three months have elapsed since the termination of the	5116
retirant's employment subject to section 145.38, 145.383, or	5117
145.385 of the Revised Code, other than employment exempted from	5118
contribution pursuant to section 145.03 of the Revised Code.	5119

(c) The retirant has not returned to public service, other	5120
than service exempted from contribution pursuant to section 145.03	5121
of the Revised Code, during the three-month period.	5122

(2) Payment of a retirant's contributions cancels the	5123
retirant's right to a benefit under division (B)(2) of this	5124
section.	5125

(I) A statement of a spouse's consent under division (B)(2)	5126
of this section to the form of a benefit or under division (H) of	5127
this section to a payment of contributions is valid only if signed	5128
by the spouse and witnessed by a notary public. The board may	5129
waive the requirement of spousal consent if the spouse is	5130
incapacitated or cannot be located, or for any other reason	5131
specified by the board. Consent or waiver is effective only with	5132
regard to the spouse who is the subject of the consent or waiver.	5133

(J) No amount received under this section shall be included	5134
in determining an additional benefit under section 145.323 of the	5135
Revised Code or any other post-retirement benefit increase.	5136

Sec. 145.39. Whenever the limits established by section 415	5137
of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26	5138
U.S.C.A. 415, as amended, are raised, the public employees	5139
retirement board shall increase the amount of the pension,	5140
benefit, or allowance of any person whose pension, benefit, or	5141
allowance payable under section 145.323, 145.33, 145.331, ~~145.34,~~	5142
145.332, 145.36, or 145.361 or former section 145.34 of the	5143
Revised Code was limited by the application of section 415. The	5144
amount of the increased pension, benefit, or allowance shall not	5145
exceed the lesser of the amount the person would have received if	5146
the limits established by section 415 had not been applied or the	5147
amount the person is eligible to receive subject to the new limits	5148
established by section 415.	5149

Sec. 145.40. (A)(1) Subject to the provisions of section	5150
145.57 of the Revised Code and except as provided in section	5151
145.402 of the Revised Code and division (B) of this section, if a	5152
member elects to become exempt from contribution to the public	5153
employees retirement system pursuant to section 145.03 of the	5154
Revised Code or ceases to be a public employee for any cause other	5155
than death, retirement, receipt of a disability benefit, or	5156
current employment in a position in which the member has elected	5157
to participate in an alternative retirement plan under section	5158
3305.05 or 3305.051 of the Revised Code, upon application the	5159
public employees retirement board shall pay the member the	5160
member's accumulated contributions, plus any applicable amount	5161
calculated under section 145.401 of the Revised Code, provided	5162
that both the following apply:	5163

(a) Three months have elapsed since the member's service	5164
subject to this chapter, other than service exempted from	5165
contribution pursuant to section 145.03 of the Revised Code, was	5166
terminated;	5167

(b) The member has not returned to service subject to this	5168
chapter, other than service exempted from contribution pursuant to	5169
section 145.03 of the Revised Code, during that three-month	5170
period.	5171

The payment of such accumulated contributions shall cancel	5172
the total service credit of such member in the public employees	5173
retirement system.	5174

(2) A member described in division (A)(1) of this section who	5175
is married at the time of application for payment and is eligible	5176
for age and service retirement under section 145.32, 145.33,	5177
145.331, or ~~145.34~~145.332 of the Revised Code or would be	5178
eligible for age and service retirement under any of those	5179
sections but for a forfeiture ordered under division (A) or (B) of	5180
section 2929.192 of the Revised Code shall submit with the	5181
application a written statement by the member's spouse attesting	5182
that the spouse consents to the payment of the member's	5183
accumulated contributions. Consent shall be valid only if it is	5184
signed and witnessed by a notary public.	5185

The board may waive the requirement of consent if the spouse	5186
is incapacitated or cannot be located, or for any other reason	5187
specified by the board. Consent or waiver is effective only with	5188
regard to the spouse who is the subject of the consent or waiver.	5189

(B) This division applies to any member who is employed in a	5190
position in which the member has made an election under section	5191
3305.05 or 3305.051 of the Revised Code and due to the election	5192
ceases to be a public employee for purposes of that position.	5193

Subject to section 145.57 of the Revised Code, the public	5194
employees retirement system shall do the following:	5195

(1) On receipt of a certified copy of a form evidencing an	5196
election under section 3305.05 or 3305.051 of the Revised Code,	5197
pay to the appropriate provider, in accordance with section	5198
3305.052 of the Revised Code, the amount described in section	5199
3305.052 of the Revised Code;	5200

(2) If a member has accumulated contributions, in addition to	5201
those subject to division (B)(1) of this section, standing to the	5202
credit of the member's individual account and is not otherwise	5203
employed in a position in which the member is considered a public	5204
employee for the purposes of that position, pay, to the provider	5205
the member selected pursuant to section 3305.05 or 3305.051 of the	5206
Revised Code, the member's accumulated contributions. The payment	5207
shall be made on the member's application.	5208

(C) Payment of a member's accumulated contributions under	5209
division (B) of this section cancels the member's total service	5210
credit in the public employees retirement system. A member whose	5211
accumulated contributions are paid to a provider pursuant to	5212
division (B) of this section is forever barred from claiming or	5213
purchasing service credit under the public employees retirement	5214
system for the period of employment attributable to those	5215
contributions.	5216

Sec. 145.401. (A) As used in this section:

5217

~~(1) "Eligible contributions" means amounts contributed under~~	5218
~~section 145.47 of the Revised Code, amounts received from a member~~	5219
~~or transferred under section 145.20, 145.295, 145.302, or 145.44~~	5220
~~of the Revised Code, and any interest credited under section~~	5221
~~145.471 or 145.472 of the Revised Code. "Eligible contributions"~~	5222
~~does not include contributions that were used in the payment of a~~	5223
~~disability benefit or, as provided in rules adopted by the board,~~	5224
~~were refunded to a member because the system was not authorized to~~	5225
~~accept the contributions.~~	5226

~~(2) "Service~~, "service credit" means service credit earned	5227
for periods for which contributions were made under section 145.47	5228
of the Revised Code and, if applicable, periods for which service	5229
credit was purchased or ~~transferred~~restored under section ~~145.20,~~	5230
~~145.295,~~ 145.302, or ~~145.44~~145.31 of the Revised Code.	5231

(B) If a member has, or at the time of death had, at least	5232
five years of service credit, the public employees retirement	5233
board shall include the amount specified in ~~division (B)(1) or (2)~~	5234
~~of this section~~rules adopted by the board in the amount payable	5235
under section 145.40 of the Revised Code to the member, or under	5236
division (B) of section 145.43 of the Revised Code to a	5237
beneficiary or beneficiaries of the member, unless at the time of	5238
death the member was a disability benefit recipient. The amount	5239
specified in ~~division (B)(1) or (2) of this section~~rules shall be	5240
paid from the employers' accumulation fund.	5241

~~(1) If the member has, or had at the time of death, at least~~	5242
~~five but less than ten years of service credit, the amount~~	5243
~~included shall be equal to thirty-three per cent of the member's~~	5244
~~eligible contributions.~~	5245

~~(2) If the member has, or had at the time of death, at least~~	5246
~~ten years of service credit, the amount included shall be equal to~~	5247
~~sixty-seven per cent of the member's eligible contributions~~(C)	5248
The public employees retirement board shall adopt rules under	5249
section 145.09 of the Revised Code specifying the additional	5250
amounts that may be provided a member under section 145.40 of the	5251
Revised Code or a beneficiary or beneficiaries under division (B)	5252
of section 145.43 of the Revised Code. The additional amounts may	5253
vary depending on the amount of service credit the member has	5254
accrued.	5255

Sec. 145.41. Membership shall cease upon refund of	5256
accumulated contributions, death, or retirement except as provided	5257
in section 145.362 of the Revised Code. A member who separates	5258
from service for any reason other than death or retirement or who	5259
otherwise ceases to be a public employee for any reason other than	5260
death or retirement may leave the member's accumulated	5261
contributions on deposit with the public employees retirement	5262
board and, for the purposes of the public employees retirement	5263
system, be considered on a membership leave of absence. The	5264
member's membership rights shall continue until the member has	5265
withdrawn the member's accumulated contributions, retired on a	5266
retirement allowance as provided in section 145.33, 145.331, or	5267
~~145.34~~145.332 of the Revised Code, or died. The account of such a	5268
member shall remain in the employees' savings fund, except that	5269
the account of a member who has less than five calendar years of	5270
contributing service credit or is a member of the state teachers	5271
retirement system or the school employees retirement system may be	5272
transferred to the income fund if by the end of the fifth calendar	5273
year following the calendar year in which the last contribution	5274
was received the member has not died, claimed a refund of	5275
contributions, or requested the retirement board to continue the	5276
member's membership on a leave of absence basis. In case such a	5277
member later requests a refund, the member's account shall be	5278
restored to the employees' savings account and refunded therefrom.	5279
Members on such leaves of absence shall retain all rights,	5280
obligations, and privileges of membership in the public employees	5281
retirement system. A "contributor," as defined in division (F) of	5282
section 145.01 of the Revised Code, who formerly lost membership	5283
through termination of membership leave of absence and who has not	5284
withdrawn the contributor's account shall be reinstated as a	5285
member with all the rights, privileges, and obligations of	5286
membership in the system. In no case shall a member on leave of	5287
absence as provided in this section add to the member's total	5288
number of years of service credit by reason of such leave of	5289
absence, unless such member ~~was receiving benefits from the state~~	5290
~~insurance fund and by reason of such benefits qualified for~~	5291
~~additional service credit as provided in division (H) of section~~	5292
~~145.01 of the Revised Code, or was~~is eligible to and does make a	5293
payment as provided in section 145.291 of the Revised Code.	5294

Sec. 145.43. (A) As used in this section and in section	5295
145.45 of the Revised Code:	5296

(1) "Child" means a biological or legally adopted child of a	5297
deceased member. If a court hearing for an interlocutory decree	5298
for adoption was held prior to the member's death, "child"	5299
includes the child who was the subject of the hearing	5300
notwithstanding the fact that the final decree of adoption,	5301
adjudging the surviving spouse as the adoptive parent, is made	5302
subsequent to the member's death.	5303

(2) "Parent" is a parent or legally adoptive parent of a	5304
deceased member.	5305

(3) "Dependent" means a beneficiary who receives one-half of	5306
the beneficiary's support from a member during the twelve months	5307
prior to the member's death.	5308

(4) "Surviving spouse" means an individual who establishes a	5309
valid marriage to a member at the time of the member's death by	5310
marriage certificate or pursuant to division (E) of this section.	5311

(5) "Survivor" means a surviving spouse, child, or parent.

5312

(6) "Accumulated contributions" has the meaning given in	5313
section 145.01 of the Revised Code, except that, notwithstanding	5314
that section, it does not include additional amounts deposited in	5315
the employees' savings fund pursuant to the version of division	5316
(C) of section 145.23 of the Revised Code as it existed	5317
immediately prior to ~~the effective date of this amendment~~April 6,	5318
2007, or pursuant to section 145.62 of the Revised Code.	5319

(B) Except as provided in division (C)(1) of section 145.45	5320
of the Revised Code, should a member die before age and service	5321
retirement, the member's accumulated contributions and any	5322
applicable amount calculated under section 145.401 of the Revised	5323
Code, shall be paid to the person or persons the member has	5324
designated ~~in writing duly executed on a form provided by the~~	5325
~~public employees retirement board, signed by the member, and filed~~	5326
~~with the board prior to the member's death~~under section 145.431	5327
of the Revised Code. A member may designate two or more persons as	5328
beneficiaries to be paid the accumulated account in a lump sum.	5329
Subject to rules adopted by the public employees retirement board,	5330
a member who designates two or more persons as beneficiaries ~~under~~	5331
~~this division~~ shall specify the percentage of the lump sum that	5332
each beneficiary is to be paid. If the member has not specified	5333
the percentages, the lump sum shall be divided equally among the	5334
beneficiaries.	5335

The last designation of any beneficiary revokes all previous	5336
designations. The member's marriage, divorce, marriage	5337
dissolution, legal separation, or withdrawal of account, or the	5338
birth of the member's child, or adoption of a child, shall	5339
constitute an automatic revocation of the member's previous	5340
designation. If a deceased member was also a member of the school	5341
employees retirement system or the state teachers retirement	5342
system, the beneficiary last established among the systems shall	5343
be the sole beneficiary in all the systems.	5344

If the accumulated contributions of a deceased member are not	5345
claimed by a beneficiary or by the estate of the deceased member	5346
within five years after the death, the contributions shall remain	5347
in the employees' savings fund or may be transferred to the income	5348
fund and thereafter shall be paid to the beneficiary or to the	5349
member's estate upon application to the board. The board shall	5350
formulate and adopt the necessary rules governing all designations	5351
of beneficiaries.	5352

(C) Except as provided in division (C)(1) of section 145.45	5353
of the Revised Code, if a member dies before age and service	5354
retirement and is not survived by a designated beneficiary, the	5355
following shall qualify, with all attendant rights and privileges,	5356
in the following order of precedence, the member's:	5357

(1) Surviving spouse;

5358

(2) Children, share and share alike;

5359

(3) A dependent parent, if that parent takes survivor	5360
benefits under division (B) of section 145.45 of the Revised Code;	5361

(4) Parents, share and share alike;

5362

(5) Estate.

5363

If the beneficiary is deceased or is not located within	5364
ninety days, the beneficiary ceases to qualify for any benefit and	5365
the beneficiary next in order of precedence shall qualify as a	5366
beneficiary.	5367

Any payment made to a beneficiary as determined by the board	5368
shall be a full discharge and release to the board from any future	5369
claims.	5370

(D) Any amount due a retirant or disability benefit recipient	5371
receiving a monthly benefit and unpaid to the retirant or	5372
recipient at death shall be paid to the beneficiary designated in	5373
~~writing on a form approved by the board, signed by the retirant or~~	5374
~~recipient and filed with the board~~under section 145.431 of the	5375
Revised Code. If no such designation has been filed, or if the	5376
designated beneficiary is not located within ninety days, any	5377
amounts payable under this chapter due to the death of the	5378
retirant or recipient shall be paid in the following order of	5379
precedence to the retirant's or recipient's:	5380

(1) Surviving spouse;

5381

(2) Children, share and share alike;

5382

(3) Parents, share and share alike;

5383

(4) Estate.

5384

The payment shall be a full discharge and release to the	5385
board from any future claim for the payment.	5386

Any amount due a beneficiary receiving a monthly benefit and	5387
unpaid to the beneficiary at the beneficiary's death shall be paid	5388
to the beneficiary's estate.	5389

(E) If the validity of marriage cannot be established to the	5390
satisfaction of the board for the purpose of disbursing any amount	5391
due under this section or section 145.45 of the Revised Code, the	5392
board may accept a decision rendered by a court having	5393
jurisdiction in the state in which the member was domiciled at the	5394
time of death that the relationship constituted a valid marriage	5395
at the time of death, or the "spouse" would have the same status	5396
as a widow or widower for purposes of sharing the distribution of	5397
the member's intestate personal property.	5398

(F) As used in this division, "recipient" means an individual	5399
who is receiving or may be eligible to receive an allowance or	5400
benefit under this chapter based on the individual's service to a	5401
public employer.	5402

If the death of a member, a recipient, or any individual who	5403
would be eligible to receive an allowance or benefit under this	5404
chapter by virtue of the death of a member or recipient is caused	5405
by one of the following beneficiaries, no amount due under this	5406
chapter to the beneficiary shall be paid to the beneficiary in the	5407
absence of a court order to the contrary filed with the board:	5408

(1) A beneficiary who is convicted of, pleads guilty to, or	5409
is found not guilty by reason of insanity of a violation of or	5410
complicity in the violation of either of the following:	5411

(a) Section 2903.01, 2903.02, or 2903.03 of the Revised Code;

5412

(b) An existing or former law of any other state, the United	5413
States, or a foreign nation that is substantially equivalent to	5414
section 2903.01, 2903.02, or 2903.03 of the Revised Code.	5415

(2) A beneficiary who is indicted for a violation of or	5416
complicity in the violation of the sections or laws described in	5417
division (F)(1)(a) or (b) of this section and is adjudicated	5418
incompetent to stand trial;	5419

(3) A beneficiary who is a juvenile found to be a delinquent	5420
child by reason of committing an act that, if committed by an	5421
adult, would be a violation of or complicity in the violation of	5422
the sections or laws described in division (F)(1)(a) or (b) of	5423
this section.	5424

Sec. 145.431. Designation of a beneficiary for the purposes	5425
of section 145.40 of the Revised Code or payment of benefits or	5426
return of contributions to the beneficiary of a member	5427
participating in a PERS defined contribution plan shall be made	5428
under this section. A beneficiary shall be designated in writing	5429
duly executed on a form provided by the public employees	5430
retirement board and signed by the member. A designation under	5431
this section is not valid unless received by the board prior to	5432
the member's death.	5433

A beneficiary designation made under this section applies to	5434
the PERS defined benefit plan or PERS defined contribution plan in	5435
which the member participated or, if the member participated in	5436
both the defined benefit plan and one or more defined contribution	5437
plans, to both the defined benefit plan and the defined	5438
contribution plans.	5439

The last designation of any beneficiary revokes all previous	5440
designations. The member's marriage, divorce, marriage	5441
dissolution, legal separation, or withdrawal of account, or the	5442
birth of the member's child, or adoption of a child, shall	5443
constitute an automatic revocation of the member's previous	5444
designation.	5445

Sec. 145.45. Except as provided in division (C)(1) of this	5446
section, in lieu of accepting the payment of the accumulated	5447
account of a member who dies before service retirement, a	5448
beneficiary, as determined in this section or section 145.43 of	5449
the Revised Code, may elect to forfeit the accumulated	5450
contributions and to substitute certain other benefits under	5451
division (A) or (B) of this section.	5452

(A)(1) If a deceased member was eligible for a service	5453
retirement benefit as provided in section 145.33, 145.331, or	5454
~~145.34~~145.332 of the Revised Code, a surviving spouse or other	5455
sole dependent beneficiary may elect to receive a monthly benefit	5456
computed as the joint-survivor benefit designated as "plan DA"	5457
in section 145.46 of the Revised Code, which the member would have	5458
received had the member retired on the last day of the month of	5459
death and had the member at that time selected such joint-survivor	5460
plan. Payment shall begin with the month subsequent to the	5461
member's death, except that a surviving spouse who is less than	5462
sixty-five years old may defer receipt of such benefit. Upon	5463
receipt, the benefit shall be calculated based upon the spouse's	5464
age at the time of first payment, and shall accrue regular	5465
interest during the time of deferral.	5466

(2) Beginning on a date selected by the public employees	5467
retirement board, which shall be not later than July 1, 2004, a	5468
surviving spouse or other sole dependent beneficiary may elect, in	5469
lieu of a monthly payment under division (A)(1) of this section, a	5470
plan of payment consisting of both of the following:	5471

(a) A lump sum in an amount the surviving spouse or other	5472
sole dependent beneficiary designates that constitutes a portion	5473
of the allowance that would be payable under division (A)(1) of	5474
this section;	5475

(b) The remainder of that allowance in monthly payments.

5476

The total amount paid as a lump sum and a monthly benefit	5477
shall be the actuarial equivalent of the amount that would have	5478
been paid had the lump sum not been selected.	5479

The lump sum amount designated by the surviving spouse or	5480
other sole dependent beneficiary under division (A)(2)(a) of this	5481
section shall be not less than six times and not more than	5482
thirty-six times the monthly amount that would be payable to the	5483
surviving spouse or other sole dependent beneficiary under	5484
division (A)(1) of this section and shall not result in a monthly	5485
payment that is less than fifty per cent of that monthly amount.	5486

(B) If a deceased member had, except as provided in division	5487
(B)(7) of this section, at least one and one-half years of	5488
contributing service credit, with, except as provided in division	5489
(B)(7) of this section, at least one-quarter year of contributing	5490
service credit within the two and one-half years prior to the date	5491
of death, or was receiving at the time of death a disability	5492
benefit as provided in section 145.36, 145.361, or 145.37 of the	5493
Revised Code, qualified survivors who elect to receive monthly	5494
benefits shall receive the greater of the benefits provided in	5495
division (B)(1)(a) or (b) and (4) of this section as allocated in	5496
accordance with division (B)(5) of this section.	5497

(1)(a) Number		Or	5498
of Qualified		Monthly	5499
survivors	Annual Benefit as a Per	Benefit	5500
affecting	Cent of Decedent's Final	shall not be	5501
the benefit	Average Salary	less than	5502
1	25%	$250	5503
2	40	400	5504
3	50	500	5505
4	55	500	5506
5 or more	60	500	5507

(b) Years of	Annual Benefit as a Per Cent	5508
Service	of Member's Final Average	5509
	Salary	5510
20	29%	5511
21	33	5512
22	37	5513
23	41	5514
24	45	5515
25	48	5516
26	51	5517
27	54	5518
28	57	5519
29 or more	60	5520

(2) Benefits shall begin as qualified survivors meet	5521
eligibility requirements as follows:	5522

(a) A qualified spouse is the surviving spouse of the	5523
deceased member, who is age sixty-two, or regardless of age meets	5524
one of the following qualifications:	5525

(i) Except as provided in division (B)(7) of this section,	5526
the deceased member had ten or more years of Ohio service credit.	5527

(ii) The spouse is caring for a qualified child.

5528

(iii) The spouse is adjudged physically or mentally	5529
incompetent.	5530

A spouse of a member who died prior to August 27, 1970, whose	5531
eligibility was determined at the member's death, and who is	5532
physically or mentally incompetent on or after August 20, 1976,	5533
shall be paid the monthly benefit which that person would	5534
otherwise receive when qualified by age.	5535

(b) A qualified child is any child of the deceased member who	5536
has never been married and to whom one of the following applies:	5537

(i) Is under age eighteen, or under age twenty-two if the	5538
child is attending an institution of learning or training pursuant	5539
to a program designed to complete in each school year the	5540
equivalent of at least two-thirds of the full-time curriculum	5541
requirements of such institution and as further determined by	5542
board policy;	5543

(ii) Regardless of age, is adjudged physically or mentally	5544
incompetent at the time of the member's death.	5545

(c) A qualified parent is a dependent parent aged sixty-five	5546
or older or regardless of age if physically or mentally	5547
incompetent, a dependent parent whose eligibility was determined	5548
by the member's death prior to August 20, 1976, and who is	5549
physically or mentally incompetent on or after August 20, 1976,	5550
shall be paid the monthly benefit for which that person would	5551
otherwise qualify.	5552

(3) "Physically or mentally incompetent" as used in this	5553
section may be determined by a court of jurisdiction, or by a	5554
physician appointed by the retirement board. Incapability of	5555
making a living because of a physically or mentally disabling	5556
condition shall meet the qualifications of this division.	5557

(4) Benefits to a qualified survivor shall terminate upon	5558
ceasing to meet eligibility requirements as provided in this	5559
division, a first marriage, abandonment, adoption, or during	5560
active military service. Benefits to a deceased member's surviving	5561
spouse that were terminated under a former version of this section	5562
that required termination due to remarriage and were not resumed	5563
prior to September 16, 1998, shall resume on the first day of the	5564
month immediately following receipt by the board of an application	5565
on a form provided by the board.	5566

Upon the death of any subsequent spouse who was a member of	5567
the public employees retirement system, state teachers retirement	5568
system, or school employees retirement system, the surviving	5569
spouse of such member may elect to continue receiving benefits	5570
under this division, or to receive survivor's benefits, based upon	5571
the subsequent spouse's membership in one or more of the systems,	5572
for which such surviving spouse is eligible under this section or	5573
section 3307.66 or 3309.45 of the Revised Code. If the surviving	5574
spouse elects to continue receiving benefits under this division,	5575
such election shall not preclude the payment of benefits under	5576
this division to any other qualified survivor.	5577

Benefits shall begin or resume on the first day of the month	5578
following the attainment of eligibility and shall terminate on the	5579
first day of the month following loss of eligibility.	5580

(5)(a) If a benefit is payable under division (B)(1)(a) of	5581
this section, benefits to a qualified spouse shall be paid in the	5582
amount determined for the first qualifying survivor in division	5583
(B)(1)(a) of this section. All other qualifying survivors shall	5584
share equally in the benefit or remaining portion thereof.	5585

(b) All qualifying survivors shall share equally in a benefit	5586
payable under division (B)(1)(b) of this section, except that if	5587
there is a surviving spouse, the surviving spouse shall receive	5588
not less than the amount determined for the first qualifying	5589
survivor in division (B)(1)(a) of this section.	5590

(6) The beneficiary of a member who is also a member of the	5591
state teachers retirement system or of the school employees	5592
retirement system, must forfeit the member's accumulated	5593
contributions in those systems and in the public employees	5594
retirement system, if the beneficiary takes a survivor benefit.	5595
Such benefit shall be exclusively governed by section 145.37 of	5596
the Revised Code.	5597

(7) The following restrictions do not apply if the deceased	5598
member was contributing toward benefits under ~~division (B) or (C)~~	5599
of section ~~145.33~~145.332 of the Revised Code at the time of	5600
death:	5601

(a) That the deceased member have had at least one and	5602
one-half years of contributing service credit, with at least	5603
one-quarter year of contributing service within the two and	5604
one-half years prior to the date of death;	5605

(b) If the deceased member was killed in the line of duty,	5606
that the deceased member have had ten or more years of Ohio	5607
service credit as described in division (B)(2)(a)(i) of this	5608
section.	5609

For the purposes of division (B)(7)(b) of this section,	5610
"killed in the line of duty," means either that death occurred in	5611
the line of duty or that death occurred as a result of injury	5612
sustained in the line of duty.	5613

(C)(1) Regardless of whether the member is survived by a	5614
spouse or designated beneficiary, if the public employees	5615
retirement system receives notice that a deceased member described	5616
in division (A) or (B) of this section has one or more qualified	5617
children, all persons who are qualified survivors under division	5618
(B) of this section shall receive monthly benefits as provided in	5619
division (B) of this section.	5620

If, after determining the monthly benefits to be paid under	5621
division (B) of this section, the system receives notice that	5622
there is a qualified survivor who was not considered when the	5623
determination was made, the system shall, notwithstanding section	5624
145.561 of the Revised Code, recalculate the monthly benefits with	5625
that qualified survivor included, even if the benefits to	5626
qualified survivors already receiving benefits are reduced as a	5627
result. The benefits shall be calculated as if the qualified	5628
survivor who is the subject of the notice became eligible on the	5629
date the notice was received and shall be paid to qualified	5630
survivors effective on the first day of the first month following	5631
the system's receipt of the notice.	5632

If the retirement system did not receive notice that a	5633
deceased member has one or more qualified children prior to making	5634
payment under section 145.43 of the Revised Code to a beneficiary	5635
as determined by the retirement system, the payment is a full	5636
discharge and release of the system from any future claims under	5637
this section or section 145.43 of the Revised Code.	5638

(2) If benefits under division (C)(1) of this section to all	5639
persons, or to all persons other than a surviving spouse or other	5640
sole beneficiary, terminate, there are no children under the age	5641
of twenty-two years, and the surviving spouse or beneficiary	5642
qualifies for benefits under division (A) of this section, the	5643
surviving spouse or beneficiary may elect to receive benefits	5644
under division (A) of this section. The benefits shall be	5645
effective on the first day of the month immediately following the	5646
termination.	5647

(D) The final average salary used in the calculation of a	5648
benefit payable pursuant to division (A) or (B) of this section to	5649
a survivor or beneficiary of a disability benefit recipient shall	5650
be adjusted for each year between the disability benefit's	5651
effective date and the recipient's date of death by the lesser of	5652
three per cent or the actual average percentage increase in the	5653
consumer price index prepared by the United States bureau of labor	5654
statistics (U.S. city average for urban wage earners and clerical	5655
workers: "all items 1982-84=100").	5656

(E) If the survivor benefits due and paid under this section	5657
are in a total amount less than the member's accumulated account	5658
that was transferred from the public employees' savings fund to	5659
the survivors' benefit fund, then the difference between the total	5660
amount of the benefits paid shall be paid to the beneficiary under	5661
section 145.43 of the Revised Code.	5662

Sec. 145.452. ~~Upon the death of a member prior to receipt of~~	5663
~~service retirement, the surviving spouse or dependents of the~~	5664
~~deceased member shall have the right to purchase any service~~	5665
~~credit the member, had the member not died, would have been~~	5666
~~eligible to purchase under this chapter upon the same terms and~~	5667
~~conditions that the deceased member could have purchased such~~	5668
~~service credit had the member not died~~The surviving spouse of a	5669
member who dies on or after the effective date of this amendment	5670
may continue any service credit purchase the member initiated	5671
before death. A purchase shall be considered to have been	5672
initiated before the member's death if the member made one or more	5673
payments for the purchase before death. ~~Any~~	5674

Any service credit purchased under this section shall be	5675
applied under the provisions of this chapter in the same manner as	5676
it would have been applied had it been purchased by the deceased	5677
member during the deceased member's lifetime.	5678

Sec. 145.46. (A) A retirement allowance calculated under	5679
section 145.33, 145.331, or ~~145.34~~145.332 of the Revised Code	5680
shall be paid as provided in this section. ~~If the member is~~	5681
~~eligible to elect a plan of payment under this section, the~~	5682
~~election shall be made on a form provided by the public employees~~	5683
~~retirement board. A plan of payment elected under this section~~	5684
~~shall be effective only if approved by the board, which shall~~	5685
~~approve it only if it is certified by an actuary engaged by the~~	5686
~~board to be the actuarial equivalent of the retirement allowance~~	5687
~~calculated under section 145.33, 145.331, or 145.34 of the Revised~~	5688
~~Code.~~	5689

~~(B)(1)(a) Except as provided in divisions (B)(1)(b) and (c)~~	5690
~~of this section, a member who retires under section 145.32,~~	5691
~~145.331, or 145.34 of the Revised Code shall receive a retirement~~	5692
~~allowance under "plan A," which shall consist of the actuarial~~	5693
~~equivalent of the member's retirement allowance determined under~~	5694
~~section 145.33, 145.331, or 145.34 of the Revised Code in a lesser~~	5695
~~amount payable for life and one-half of such allowance continuing~~	5696
~~after death to the member's surviving spouse for the life of the~~	5697
~~spouse.~~	5698

~~(b) A member may receive a retirement allowance under a plan~~	5699
~~of payment other than "plan A" if either of the following is the~~	5700
~~case:~~	5701

~~(i) The member is not married or either the member's spouse~~	5702
~~consents in writing to the member's election of a plan of payment~~	5703
~~other than "plan A" or the board waives the requirement that the~~	5704
~~spouse consent;~~	5705

~~(ii) A plan of payment providing for payment in a specified~~	5706
~~portion of the allowance continuing after the member's death to a~~	5707
~~former spouse is required by a court order issued under section~~	5708
~~3105.171 or 3105.65 of the Revised Code or the laws of another~~	5709
~~state regarding division of marital property prior to the~~	5710
~~effective date of the member's retirement.~~	5711

~~(c) If a member is subject to division (B)(1)(b)(ii) of this~~	5712
~~section and the board has received a copy of the order described~~	5713
~~in that division,~~Unless the member is required by division (C) of	5714
this section to select a specified plan of payment, a member may	5715
elect a plan of payment as provided in division (B)(1), (2), or	5716
(3) of this section. An election shall be made at the time the	5717
member makes application for retirement and on a form provided by	5718
the public employees retirement board. A plan of payment elected	5719
under this section shall be effective only if approved by the	5720
board, which shall approve it only if it is certified by an	5721
actuary engaged by the board to be the actuarial equivalent of the	5722
retirement allowance calculated under section 145.33, 145.331, or	5723
145.332 of the Revised Code.	5724

(B) The following plans of payment shall be offered by the	5725
public employees retirement system:	5726

(1) "Joint-life plan," an allowance that consists of the	5727
actuarial equivalent of the member's retirement allowance	5728
determined under section 145.33, 145.331, or 145.332 of the	5729
Revised Code in a lesser amount payable for life and one-half or	5730
some other portion equal to ten per cent or more of the allowance	5731
continuing after death to the member's designated beneficiary for	5732
the beneficiary's life. The beneficiary shall be nominated by	5733
written designation filed with the retirement board. The amount	5734
payable to the beneficiary shall not exceed the amount payable to	5735
the member.	5736

(2) "Single-life plan," the member's retirement allowance	5737
determined under section 145.33, 145.331, or 145.332 of the	5738
Revised Code;	5739

(3) "Multiple-life plan," an allowance that consists of the	5740
actuarial equivalent of the member's retirement allowance	5741
determined under section 145.33, 145.331, or 145.332 of the	5742
Revised Code in a lesser amount payable to the retirant for life	5743
and some portion of the lesser amount continuing after death to	5744
two, three, or four surviving beneficiaries designated at the time	5745
of the member's retirement. Unless required under division (C) of	5746
this section, no portion allocated under this plan of payment	5747
shall be less than ten per cent. The total of the portions	5748
allocated shall not exceed one hundred per cent of the member's	5749
lesser allowance.	5750

5751

(1) Subject to division (C)(2) of this section, if the member	5752
is married at the time of retirement, the member shall select a	5753
joint-life plan and receive a plan of payment that consists of the	5754
actuarial equivalent of the member's retirement allowance	5755
determined under section 145.33, 145.331, or 145.332 of the	5756
Revised Code in a lesser amount payable for life and one-half of	5757
such allowance continuing after death to the member's surviving	5758
spouse for the life of the spouse. A married member is not	5759
required to select this plan of payment if the member's spouse	5760
consents in writing to the member's election of a plan of payment	5761
other than described in this division or the board waives the	5762
requirement that the spouse consent;	5763

(2) If prior to the effective date of the member's	5764
retirement, the public employees retirement board receives a copy	5765
of a court order issued under section 3105.171 or 3105.65 of the	5766
Revised Code or the laws of another state regarding division of	5767
marital property the board shall accept the member's election of a	5768
plan of payment under this section only if the member complies	5769
with both of the following:	5770

~~(i)~~(a) The member elects a plan of payment that is in	5771
accordance with the order ~~described in division (B)(1)(b)(ii) of~~	5772
~~this section~~.	5773

~~(ii)~~(b) If the member is married, the member elects "a	5774
multiple-life plan F" and designates the member's current spouse	5775
as a beneficiary under that plan unless that spouse consents in	5776
writing to not being designated a beneficiary under any plan of	5777
payment or the board waives the requirement that the current	5778
spouse consent.	5779

~~(2)~~(D) An application for retirement shall include an	5780
explanation of all of the following:	5781

~~(a)~~(1) That, if the member is married, unless the spouse	5782
consents to another plan of payment or there is a court order	5783
dividing marital property issued under section 3105.171 or 3105.65	5784
of the Revised Code or the laws of another state regarding the	5785
division of marital property that provides for payment in a	5786
specified amount, the member's retirement allowance will be paid	5787
under "a joint-life plan ~~A," which consists~~and consist of the	5788
actuarial equivalent of the member's retirement allowance in a	5789
lesser amount payable for life and one-half of the allowance	5790
continuing after death to the surviving spouse for the life of the	5791
spouse;	5792

~~(b)~~(2) A description of the alternative plans of payment,	5793
including all plans described in ~~divisions~~division (B)~~(2) and (3)~~	5794
of this section, available with the consent of the spouse;	5795

~~(c)~~(3) That the spouse may consent to another plan of payment	5796
and the procedure for giving consent;	5797

~~(d)~~(4) That consent is irrevocable once notice of consent is	5798
filed with the board.	5799

Consent shall be valid only if it is signed, in writing, and	5800
witnessed by a notary public. The board may waive the requirement	5801
of consent if the spouse is incapacitated or cannot be located or	5802
for any other reason specified by the board. Consent or waiver is	5803
effective only with regard to the spouse who is the subject of the	5804
consent or waiver.	5805

~~(3) A member eligible to elect to receive the member's~~	5806
~~retirement allowance under a plan of payment other than "plan A"~~	5807
~~shall receive the member's retirement allowance under the plan~~	5808
~~described in division (B)(4) of this section or one of the~~	5809
~~following plans:~~	5810

~~(a) "Plan B," which shall consist of an allowance determined~~	5811
~~under section 145.33, 145.331, or 145.34 of the Revised Code;~~	5812

~~(b) "Plan C," which shall consist of the actuarial equivalent~~	5813
~~of the member's retirement allowance determined under section~~	5814
~~145.33, 145.331, or 145.34 of the Revised Code in a lesser amount~~	5815
~~payable for life and one-half or some other portion of the~~	5816
~~allowance continuing after death to the member's sole surviving~~	5817
~~beneficiary designated at the time of the member's retirement,~~	5818
~~provided that the amount payable to the beneficiary does not~~	5819
~~exceed the amount payable to the member;~~	5820

~~(c) "Plan D," which shall consist of the actuarial equivalent~~	5821
~~of the member's retirement allowance determined under section~~	5822
~~145.33, 145.331, or 145.34 of the Revised Code in a lesser amount~~	5823
~~payable for life and continuing after death to a surviving~~	5824
~~beneficiary designated at the time of the member's retirement;~~	5825

~~(d) "Plan E," which shall consist of the actuarial equivalent~~	5826
~~of the member's retirement allowance determined under section~~	5827
~~145.33, 145.331, or 145.34 of the Revised Code in a lesser amount~~	5828
~~payable for a certain period from the member's retirement date as~~	5829
~~elected by the member and approved by the retirement board, and on~~	5830
~~the member's death before the expiration of that certain period~~	5831
~~the member's lesser retirement allowance payable for the remainder~~	5832
~~of that period to the member's surviving designated beneficiary~~	5833
~~nominated by written designation filed with the retirement board.~~	5834

~~Should the nominated beneficiary designated in writing die~~	5835
~~prior to the expiration of the guarantee period, then for the~~	5836
~~purpose of completing payment for the remainder of the guarantee~~	5837
~~period, the present value of such payments shall be paid to the~~	5838
~~estate of the beneficiary last receiving.~~	5839

~~(e) "Plan F," which shall consist of the actuarial equivalent~~	5840
~~of the member's retirement allowance determined under section~~	5841
~~145.33, 145.331, or 145.34 of the Revised Code in a lesser amount~~	5842
~~payable to the retirant for life and some portion of the lesser~~	5843
~~amount continuing after death to two, three, or four surviving~~	5844
~~beneficiaries designated at the time of the member's retirement.~~	5845
~~The portion of the lesser allowance that continues after the~~	5846
~~member's death shall be allocated among the beneficiaries at the~~	5847
~~time of the member's retirement. If the member elects this plan as~~	5848
~~required by a court order issued under section 3105.171 or 3105.65~~	5849
~~of the Revised Code or the laws of another state regarding the~~	5850
~~division of marital property and compliance with the court order~~	5851
~~requires the allocation of a portion less than ten per cent to any~~	5852
~~beneficiary, the member shall allocate a portion less than ten per~~	5853
~~cent to that beneficiary in accordance with that order. In all~~	5854
~~other circumstances, no portion allocated under this plan of~~	5855
~~payment shall be less than ten per cent. The total of the portions~~	5856
~~allocated shall not exceed one hundred per cent of the member's~~	5857
~~lesser allowance.~~	5858

~~(4)(a)~~(E)(1) Beginning on a date selected by the retirement	5859
board, which shall be not later than July 1, 2004, a member may	5860
elect to receive a retirement allowance under a plan of payment	5861
consisting of both a lump sum in an amount the member designates	5862
that constitutes a portion of the member's retirement allowance	5863
under a plan described in division (B) of this section and the	5864
remainder as a monthly allowance under that plan.	5865

The total amount paid as a lump sum and a monthly benefit	5866
shall be the actuarial equivalent of the amount that would have	5867
been paid had the lump sum not been selected.	5868

~~(b)~~(2) The lump sum designated by a member shall be not less	5869
than six times and not more than thirty-six times the monthly	5870
amount that would be payable to the member under the plan of	5871
payment elected under division (B)~~(4)(a)~~ of this section had the	5872
lump sum not been elected and shall not result in a monthly	5873
allowance that is less than fifty per cent of that monthly amount.	5874

~~(5) An election under division (B)(3) or (4) of this section~~	5875
~~shall be made at the time the member makes application for~~	5876
~~retirement.~~	5877

~~(6) A member eligible to elect to receive the member's~~	5878
~~retirement allowance under a plan of payment other than "plan A"~~	5879
~~because the member is unmarried who fails to make an election on~~	5880
~~retirement shall receive the member's retirement allowance under~~	5881
~~"plan B."~~	5882

~~(C)~~(F) If the retirement allowances, as a single life annuity	5883
or payment plan as provided in this section, due and paid are in a	5884
total amount less than (1) the accumulated contributions, and (2)	5885
other deposits made by the member as provided by this chapter,	5886
standing to the credit of the member at the time of retirement,	5887
then the difference between the total amount of the allowances	5888
paid and the accumulated contributions and other deposits shall be	5889
paid to the beneficiary provided under division (D) of section	5890
145.43 of the Revised Code.	5891

~~(D)~~(G)(1) The death of a spouse or any designated beneficiary	5892
following retirement shall cancel the portion of the plan of	5893
payment providing continuing lifetime benefits to the deceased	5894
spouse or deceased designated beneficiary. The retirant shall	5895
receive the actuarial equivalent of the retirant's single lifetime	5896
benefit, as determined by the board, based on the number of	5897
remaining beneficiaries, with no change in the amount payable to	5898
any remaining beneficiary. The change shall be effective the month	5899
following ~~receipt by the board of notice of~~ the date of death.	5900

(2) On divorce, annulment, or marriage dissolution, a	5901
retirant receiving a retirement allowance under a plan that	5902
provides for continuation of all or part of the allowance after	5903
death for the lifetime of the retirant's surviving spouse may,	5904
with the written consent of the spouse or pursuant to an order of	5905
the court with jurisdiction over the termination of the marriage,	5906
elect to cancel the portion of the plan providing continuing	5907
lifetime benefits to that spouse. The retirant shall receive the	5908
actuarial equivalent of the retirant's single lifetime benefit as	5909
determined by the retirement board based on the number of	5910
remaining beneficiaries, with no change in amount payable to any	5911
remaining beneficiary. The election shall be made on a form	5912
provided by the board and shall be effective the month following	5913
its receipt by the board.	5914

~~(E)~~(H)(1) Following a marriage or remarriage, both of the	5915
following apply:	5916

(a) A retirant who is receiving the retirant's retirement	5917
allowance under "a single-life plan B" may elect a new plan of	5918
payment under division (B)(1)~~, (3)(b),~~ or (3)~~(c)~~ of this section	5919
based on the actuarial equivalent of the retirant's single	5920
lifetime benefit as determined by the board.	5921

(b) A retirant who is receiving a retirement allowance	5922
pursuant to a plan of payment providing for payment to a former	5923
spouse pursuant to a court order described in division	5924
~~(B)(1)(b)(ii)~~(C)(2) of this section may elect a new plan of	5925
payment ~~under "~~in the form of a multiple-life plan F" based on the	5926
actuarial equivalent of the retirant's single lifetime retirement	5927
allowance as determined by the board if the new plan of payment	5928
elected does not reduce the payment to the former spouse.	5929

(2) If the marriage or remarriage occurs on or after ~~the~~	5930
~~effective date of this amendment~~June 6, 2005, the election must	5931
be made not later than one year after the date of the marriage or	5932
remarriage.	5933

The plan elected under this division shall become effective	5934
on the date of receipt by the board of an application on a form	5935
approved by the board, but any change in the amount of the	5936
retirement allowance shall commence on the first day of the month	5937
following the effective date of the plan.	5938

~~(F)~~(I) Any person who, prior to July 24, 1990, selected an	5939
optional plan of payment at retirement that provided for a return	5940
to the single life benefit after the designated beneficiary's	5941
death shall have the retirant's benefit adjusted to the optional	5942
plan equivalent without such provision.	5943

~~(G)~~(J) A retirant's receipt of the first month's retirement	5944
allowance constitutes the retirant's final acceptance of the plan	5945
of payment and may be changed only as provided in this chapter.	5946

Sec. 145.47. (A) Each public employee who is a contributor	5947
to the public employees retirement system shall contribute eight	5948
per cent of the contributor's earnable salary to the employees'	5949
savings fund, except that the public employees retirement board	5950
may raise the contribution rate to a rate not greater than ten per	5951
cent of the employee's earnable salary.	5952

(B) The head of each state department, institution, board,	5953
and commission, and the fiscal officer of each local authority	5954
subject to this chapter, shall ~~deduct from the earnable salary of~~	5955
transmit to the system for each contributor ~~on every payroll of~~	5956
~~such contributor for each payroll period~~ subsequent to the date of	5957
coverage, an amount equal to the applicable per cent of ~~the~~each	5958
contributor's earnable salary at such intervals and in such form	5959
as the system shall require. The head of each state department and	5960
the fiscal officer of each local authority subject to this chapter	5961
shall transmit promptly to the system a report of contributions at	5962
such intervals and in such form as the system shall require,	5963
showing thereon all ~~deductions for the system made from~~ the	5964
contributions and earnable salary of each contributor employed,	5965
together with warrants, checks, or electronic payments covering	5966
the total of such deductions. A penalty shall be added when such	5967
report, together with warrants, checks, or electronic payments to	5968
cover the total amount due from the earnable salary of all	5969
amenable employees of such employer, is filed thirty or more days	5970
after the last day of such reporting period. The system, after	5971
making a record of all receipts under this division, shall deposit	5972
the receipts with the treasurer of state for use as provided by	5973
this chapter.	5974

(C) Unless the board adopts a rule under division (D) of this	5975
section, the penalty described in division (B) of this section for	5976
failing to timely transmit a report, pay the total amount due, or	5977
both is as follows:	5978

(1) At least one but not more than ten days past due, an	5979
amount equal to one per cent of the total amount due;	5980

(2) At least eleven but not more than thirty days past due,	5981
an amount equal to two and one-half per cent of the total amount	5982
due;	5983

(3) Thirty-one or more days past due, an amount equal to five	5984
per cent of the total amount due.	5985

The penalty described in this division shall be added to and	5986
collected on the next succeeding regular employer billing.	5987
Interest at a rate set by the retirement board shall be charged on	5988
the amount of the penalty in case such penalty is not paid within	5989
thirty days after it is added to the regular employer billing.	5990

(D) The board may adopt rules to establish penalties in	5991
amounts that do not exceed the amounts specified in divisions	5992
(C)(1) to (3) of this section.	5993

(E) In addition to the periodical reports of deduction	5994
required by this section, the fiscal officer of each local	5995
authority subject to this chapter shall submit to the system at	5996
least once each year a complete listing of all noncontributing	5997
appointive employees. Where an employer fails to transmit	5998
contributions to the system, the system may make a determination	5999
of the employees' liability for contributions and certify to the	6000
employer the amounts due for collection in the same manner as	6001
payments due the employers' accumulation fund. Any amounts so	6002
collected shall be held in trust pending receipt of a report of	6003
contributions for such public employees for the period involved as	6004
provided by law and, thereafter, the amount in trust shall be	6005
transferred to the employees' savings fund to the credit of the	6006
employees. Any amount remaining after the transfer to the	6007
employees' savings fund shall be transferred to the employers'	6008
accumulation fund as a credit of such employer.	6009

(F) The fiscal officer of each local authority subject to	6010
this chapter shall require each new contributor to submit to the	6011
system a detailed report of all the contributor's previous service	6012
as a public employee along with such other facts as the board	6013
requires for the proper operation of the system.	6014

(G) Any member who, because of the member's own illness,	6015
injury, or other reason which may be approved by the member's	6016
employer is prevented from making the member's contribution to the	6017
system for any payroll period, may ~~pay such deductions as a back~~	6018
~~payment~~purchase service credit for the period of absence within	6019
one year. Credit shall be purchased under this division in	6020
accordance with section 145.29 of the Revised Code.	6021

Sec. 145.473. (A) ~~Except as provided in division (C) of this~~	6022
~~section, the~~The rate of interest credited to individual accounts	6023
of contributors under sections 145.471 and 145.472 of the Revised	6024
Code shall be as follows:	6025

(1) Four per cent per annum, compounded annually, to and	6026
including December 31, 1955;	6027

(2) Three per cent per annum, compounded annually, from	6028
January 1, 1956, to and including December 31, 1963;	6029

(3) Three and one-quarter per cent per annum, compounded	6030
annually, from January 1, 1964, to and including December 31,	6031
1969;	6032

(4) Four per cent per annum, compounded annually, from	6033
January 1, 1970, to and including the day before December 13,	6034
2000;	6035

(5) An amount determined by the public employees retirement	6036
board that is not greater than six per cent per annum, compounded	6037
annually, on and after December 13, 2000.	6038

(B) ~~Except as provided in division (C) of this section, for~~	6039
For the purpose of determining the reserve value of a	6040
contributor's annuity, the rate of interest shall be as follows:	6041

(1) Four per cent per annum, compounded annually, for	6042
contributors retiring before October 1, 1956;	6043

(2) Three per cent per annum, compounded annually, for	6044
contributors retiring on or after October 1, 1956, but before	6045
January 1, 1964;	6046

(3) Three and one-quarter per cent per annum, compounded	6047
annually, for contributors retiring on or after January 1, 1964,	6048
but before January 1, 1970;	6049

(4) Four per cent per annum, compounded annually, for	6050
contributors retiring on or after January 1, 1970, but before	6051
December 13, 2000;	6052

(5) An amount determined by the board based on the	6053
recommendation of the board's actuary, compounded annually, for	6054
contributors retiring on or after December 13, 2000.	6055

~~(C) For a PERS retirant who is not subject to division (C) of~~	6056
~~section 145.38 of the Revised Code or an other system retirant, as~~	6057
~~those terms are defined in section 145.38 of the Revised Code, or~~	6058
~~a member of the public employees retirement system who retires in~~	6059
~~accordance with section 145.383 of the Revised Code, the rate of~~	6060
~~interest shall be the current actuarial assumption rate of~~	6061
~~interest, as determined by the board's actuary, for the purposes~~	6062
~~described in divisions (A) and (B) of this section.~~	6063

Sec. 145.48. (A) Each employer shall pay to the public	6064
employees retirement system an amount that shall be a certain per	6065
cent of the earnable salary of all contributors to be known as the	6066
"employer contribution," except that the public employees	6067
retirement board may raise the employer contribution to a rate not	6068
to exceed fourteen per cent of the earnable salaries of all	6069
contributors.	6070

(B)(1) On the basis of regular interest and of such mortality	6071
and other tables as are adopted by the public employees retirement	6072
board, the actuary for the board shall determine the liabilities	6073
and employer rates of contribution as follows:	6074

(a) The percentage of earnable salary that, when added to the	6075
per cent of earnable salary contributed by each member, will cover	6076
the costs of benefits to be paid to members for each year of	6077
service rendered;	6078

(b) The percentage of earnable salary that, if paid over a	6079
period of future years, will discharge fully the system's unfunded	6080
actuarial accrued pension liability;	6081

(c) The percentage of earnable salary designated by the board	6082
to pay benefits authorized under section 145.58 of the Revised	6083
Code.	6084

(2) If recognized assets exceed the liabilities for service	6085
previously rendered, on approval of the board, a percentage of	6086
earnable salary may be deducted from the employer rates of	6087
contribution that, if deducted annually over a period of future	6088
years, will eliminate the excess.	6089

~~(C) Any publicly owned utility that became subject to this~~	6090
~~chapter subsequent to July 1, 1938, shall assume before January 1,~~	6091
~~1967, the obligation to pay those of its employees entitled to any~~	6092
~~prior service credit a pension for such service that is in an~~	6093
~~amount at least equal to the pension provided for other public~~	6094
~~employees under this chapter. No employers' contributions for~~	6095
~~prior service credit shall be required of such publicly owned~~	6096
~~utility. The public employees retirement system has no obligation~~	6097
~~to pay a prior service pension to any such employees of a publicly~~	6098
~~owned utility, nor is it obligated to grant any service credit for~~	6099
~~service with such utility prior to May 1, 1942, or prior to the~~	6100
~~date such utility became subject to this chapter, whichever is the~~	6101
~~later date.~~	6102

Sec. 145.483. Upon a finding that an employer failed to	6103
deduct contributions pursuant to section 145.47 of the Revised	6104
Code during a period of employment for which such contributions	6105
were required, a statement of delinquent contributions shall be	6106
prepared showing the amount the contributor and employer would	6107
have contributed had regular payroll deductions been taken. Simple	6108
interest from the end of each calendar year at a rate ~~set by the~~	6109
~~public employees retirement board~~equal to the assumed actuarial	6110
rate of interest at the time the statement is prepared shall be	6111
included. If delinquent contribution statements are ~~not~~ paid ~~not~~	6112
later than thirty days after the end of the month in which they	6113
become an obligation of the employer, any balance remaining shall	6114
be collected with penalties and interest pursuant to section	6115
145.51 of the Revised Code.	6116

Any amount paid under this section by an employer shall be	6117
credited in accordance with section 145.23 of the Revised Code.	6118

Sec. 145.49. (A) Notwithstanding section 145.47 of the	6119
Revised Code:	6120

(1) The public employees retirement system shall be	6121
authorized to calculate the employee contribution rates separately	6122
for those public employees contributing toward benefits as PERS	6123
public safety officers under section ~~145.33~~145.332 of the Revised	6124
Code.	6125

(2) Each public employee contributing toward benefits as PERS	6126
law enforcement officers under section ~~145.33~~145.332 of the	6127
Revised Code shall contribute to the employees' savings fund the	6128
rate determined under division (A)(1) of this section plus an	6129
additional percentage specified by the public employees retirement	6130
board, which shall initially be one per cent of the employee's	6131
earnable salary and shall not be increased to more than two per	6132
cent of the employee's earnable salary.	6133

(B) Notwithstanding section 145.48 of the Revised Code, the	6134
public employees retirement system shall be authorized to	6135
calculate the employer contribution rates separately for those	6136
public employees contributing toward benefits as PERS public	6137
safety officers under section ~~145.33~~145.332 of the Revised Code	6138
or as PERS law enforcement officers under that section, except	6139
that the employer contribution rate shall not exceed eighteen and	6140
one-tenth per cent of the earnable salaries of those employees.	6141

(C) If the public employees retirement board adopts a rule	6142
under division (P) of section 145.332 of the Revised Code under	6143
which service as a public safety officer is treated as service as	6144
a law enforcement officer, the contributions for service as a	6145
public safety officer shall be at the rate for service as a law	6146
enforcement officer.	6147

Sec. 145.51. (A) Each employer described in division (D) of	6148
section 145.01 of the Revised Code shall pay into the employers'	6149
accumulation fund, in monthly installments, an amount certified by	6150
the public employees retirement board, which equals the employer	6151
obligation as described in section 145.12 or 145.69 of the Revised	6152
Code. In addition, the board shall add to the employer billing	6153
next succeeding the amount, with interest, to be paid by the	6154
employer to provide the member with contributing service credit	6155
for the service prior to the date of initial contribution to the	6156
system for which the member has made additional payments, except	6157
payments made pursuant to former section 145.29 or sections 145.28	6158
and ~~145.29~~145.292 of the Revised Code.	6159

(B) Except as provided in section 145.52 of the Revised Code,	6160
all employer obligations described in division (A) of this section	6161
must be received by the public employees retirement system not	6162
later than the thirtieth day after the last day of the calendar	6163
month for which related member contributions are withheld.	6164

(C) Unless the board adopts a rule under division (F) of this	6165
section establishing a different interest rate or penalty,	6166
interest and penalties for failing to pay the employer obligation	6167
when due under division (B) of this section shall be as follows:	6168

(1) Interest, compounded annually and charged monthly, for	6169
each day after the due date that the employer obligation remains	6170
unpaid in an amount equal to six per cent per annum of the past	6171
due amount of the employer obligation and any penalties imposed	6172
under this section;	6173

(2) The penalty for failing to pay the employer obligation	6174
when due under division (B) is as follows:	6175

(a) At least eleven but not more than thirty days past due,	6176
an amount equal to one per cent of the past due obligation;	6177

(b) At least thirty-one but not more than sixty days past	6178
due, an additional amount equal to one and one-half per cent of	6179
the past due obligation;	6180

(c) Sixty-one or more days past due, an additional amount	6181
equal to two and one-half per cent of the past due obligation.	6182

(D) The aggregate of all payments by employers under this	6183
section shall be sufficient, when combined with the amount in the	6184
employers' accumulation fund, to provide amounts payable under	6185
this chapter out of the fund, and if not, the additional amount so	6186
required shall be collected by means of an increased rate per	6187
cent, which shall be certified to such employers by the board.	6188

(E) Upon certification by the board to the director of budget	6189
and management, or to the county auditor, of an amount due from an	6190
employer within any county who is subject to this chapter, by	6191
reason of such employer's delinquency in making payments into the	6192
employers' accumulation fund for past billings, such amount shall	6193
be withheld from such employer from any funds subject to the	6194
control of the director or the county auditor to such employer and	6195
shall be paid to the public employees retirement system.	6196

(F) The board may adopt rules to do any of the following:

6197

(1) Establish interest at a rate that does not exceed the	6198
annual rate described in division (C)(1) of this section;	6199

(2) Establish penalties in amounts that do not exceed the	6200
amounts described in division (C)(2) of this section;	6201

(3) Permit the board to lengthen the periods of time or enter	6202
into repayment agreements for employers to comply with divisions	6203
(B) and (C) of this section.	6204

Sec. 145.54. The public employees retirement board shall	6205
estimate annually the amount required to defray the expenses of	6206
the administration of the public employees retirement system in	6207
the ensuing year. If in the judgment of the board, as evidenced by	6208
a resolution of that board in its minutes, the amount in the	6209
income fund exceeds the amount necessary to cover the ordinary	6210
requirements of that fund, the board may transfer to the expense	6211
fund such excess amount not exceeding the entire amount required	6212
to cover the expenses as estimated for the year. ~~The~~If the amount	6213
in the expense fund, including any amount transferred from the	6214
income fund, is not sufficient to defray the expenses of	6215
administration of the system in the ensuing year, the board may	6216
~~then apportion~~transfer any remaining amount required for the	6217
expense fund ~~for the year then current among contributors. The~~	6218
~~amount so apportioned in any year shall not exceed three dollars~~	6219
~~per contributor~~to that fund from the employer's accumulation	6220
fund.	6221

Sec. 145.56. The right of an individual to a pension, an	6222
annuity, or a retirement allowance itself, the right of an	6223
individual to any optional benefit, any other right accrued or	6224
accruing to any individual, under this chapter, or under any	6225
municipal retirement system established subject to this chapter	6226
under the laws of this state or any charter, the various funds	6227
created by this chapter, or under such municipal retirement	6228
system, and all moneys, investments, and income from moneys or	6229
investments are exempt from any state tax, except the tax imposed	6230
by section 5747.02 of the Revised Code, and are exempt from any	6231
county, municipal, or other local tax, except income taxes imposed	6232
pursuant to section 5748.02, 5748.08, or 5748.09 of the Revised	6233
Code, and, except as provided in sections 145.57, 145.572,	6234
145.573, 145.574, 3105.171, 3105.65, and 3115.32 and Chapters	6235
3119., 3121., 3123., and 3125. of the Revised Code, shall not be	6236
subject to execution, garnishment, attachment, the operation of	6237
bankruptcy or insolvency laws, or other process of law whatsoever,	6238
and shall be unassignable except as specifically provided in this	6239
chapter and sections 3105.171, 3105.65, and 3115.32 and Chapters	6240
3119., 3121., 3123., and 3125. of the Revised Code.	6241

Sec. 145.561. (A) Except as provided in division (B) of this	6242
section and section 145.363, 145.573, or 145.574 of the Revised	6243
Code, the granting of a retirement allowance, annuity, pension, or	6244
other benefit to any person pursuant to action of the public	6245
employees retirement board vests a right in such person, so long	6246
as the person remains the recipient of any benefit of the funds	6247
established by section 145.23 of the Revised Code, to receive such	6248
retirement allowance, annuity, pension, or other benefit at the	6249
rate fixed at the time of granting such retirement allowance,	6250
annuity, pension, or other benefit. Such right shall also be	6251
vested with equal effect in the recipient of a grant heretofore	6252
made from any of the funds named in section 145.23 of the Revised	6253
Code.	6254

(B) This section does not apply to an increase made under	6255
section 145.323 of the Revised Code for a recipient whose benefit	6256
effective date is on or after the effective date of this	6257
amendment.	6258

Sec. 145.563. ~~If the~~Notwithstanding section 145.561 of the	6259
Revised Code:	6260

(A) The public employees retirement system may adjust an	6261
allowance or benefit payable under this chapter if an error	6262
occurred in calculation of the allowance or benefit;	6263

(B) If any person who is a member, former member,	6264
contributor, former contributor, retirant, beneficiary, or	6265
alternate payee, as defined in section 3105.80 of the Revised	6266
Code, is paid any benefit or payment by the public employees	6267
retirement system, including any payment made to a third party on	6268
the person's behalf, to which the person is not entitled, the	6269
benefit or payment shall be repaid to the retirement system by the	6270
person or third party. If the person or third party fails to make	6271
the repayment, the retirement system shall withhold the amount or	6272
a portion of the amount due from any benefit or payment due the	6273
person or the person's beneficiary under this chapter, or may	6274
collect the amount in any other manner provided by law.	6275

Sec. 145.574. Notwithstanding any other provision of this	6276
chapter, any right of a member of the public employees retirement	6277
system to a disability benefit is subject to a forfeiture order	6278
issued under section 2929.194 of the Revised Code.	6279

If the retirement system receives notice under section	6280
2901.431 of the Revised Code that felony charges have been filed	6281
against a member, the retirement system shall not grant the member	6282
a disability benefit unless it determines that the member's	6283
disability was not caused by commission of the felony. If the	6284
member has disability coverage under this chapter or was granted a	6285
disability benefit after the date on which the felony was	6286
committed, the retirement system shall notify the prosecutor who	6287
sent the notice under section 2901.431 of the Revised Code that	6288
the member may be subject to an order of forfeiture under section	6289
2929.194 of the Revised Code.	6290

On receipt under section 2929.194 of the Revised Code of a	6291
journal entry showing an order of forfeiture of any right a member	6292
may have to a disability benefit, the retirement system shall	6293
comply with the order. If a disability benefit was granted prior	6294
to receipt of the order, the retirement system shall terminate the	6295
benefit. Any disability benefit paid to the member prior to its	6296
termination may be recovered in accordance with section 145.563 of	6297
the Revised Code.	6298

Neither this section nor section 2929.194 of the Revised Code	6299
precludes a member from withdrawing the member's accumulated	6300
contributions in accordance with section 145.40 of the Revised	6301
Code if the member is not subject to section 145.572 or 2929.193	6302
of the Revised Code.	6303

Sec. 145.58. (A) ~~As used in this section, "ineligible~~	6304
~~individual" means all of the following:~~	6305

~~(1) A former member receiving benefits pursuant to section~~	6306
~~145.32, 145.33, 145.331, 145.34, or 145.46 of the Revised Code for~~	6307
~~whom eligibility is established more than five years after June~~	6308
~~13, 1981, and who, at the time of establishing eligibility, has~~	6309
~~accrued less than ten years' service credit, exclusive of credit~~	6310
~~obtained pursuant to section 145.297 or 145.298 of the Revised~~	6311
~~Code, credit obtained after January 29, 1981, pursuant to section~~	6312
~~145.293 or 145.301 of the Revised Code, and credit obtained after~~	6313
~~May 4, 1992, pursuant to section 145.28 of the Revised Code;~~	6314

~~(2) The spouse of the former member;~~

6315

~~(3) The beneficiary of the former member receiving benefits~~	6316
~~pursuant to section 145.46 of the Revised Code~~The public	6317
employees retirement board shall adopt rules establishing	6318
eligibility for any coverage provided under this section. The	6319
rules shall base eligibility on years and types of service credit	6320
earned by members. Eligibility determinations shall be made in	6321
accordance with the rules, except that an individual who, as a	6322
result of making a false statement in an attempt to secure a	6323
benefit under this section, is convicted of violating section	6324
2921.13 of the Revised Code is ineligible for coverage.	6325

(B) The ~~public employees retirement~~ board may enter into	6326
agreements with insurance companies, health insuring corporations,	6327
or government agencies authorized to do business in the state for	6328
issuance of a policy or contract of health, medical, hospital, or	6329
surgical benefits, or any combination thereof, for ~~those~~eligible	6330
individuals receiving age and service retirement or a disability	6331
or survivor benefit subscribing to the plan, or for PERS retirants	6332
employed under section 145.38 of the Revised Code, for coverage of	6333
benefits in accordance with division ~~(D)~~(C)(2) of section 145.38	6334
of the Revised Code. Notwithstanding any other provision of this	6335
chapter, the policy or contract may also include coverage for any	6336
eligible individual's spouse and dependent children and for any of	6337
the eligible individual's sponsored dependents as the board	6338
determines appropriate. If all or any portion of the policy or	6339
contract premium is to be paid by any individual receiving age and	6340
service retirement or a disability or survivor benefit, the	6341
individual shall, by written authorization, instruct the board to	6342
deduct the premium agreed to be paid by the individual to the	6343
company, corporation, or agency.	6344

The board may contract for coverage on the basis of part or	6345
all of the cost of the coverage to be paid from appropriate funds	6346
of the public employees retirement system. The cost paid from the	6347
funds of the system shall be included in the employer's	6348
contribution rate provided by sections 145.48 and 145.51 of the	6349
Revised Code. The board may by rule provide coverage to ~~ineligible~~	6350
individuals who are not eligible under the rules adopted under	6351
division (A) of this section if the coverage is provided at no	6352
cost to the retirement system. The board shall not pay or	6353
reimburse the cost for coverage under this section or section	6354
~~145.325~~145.584 of the Revised Code for any ~~ineligible~~such	6355
individual.	6356

The board may provide for self-insurance of risk or level of	6357
risk as set forth in the contract with the companies,	6358
corporations, or agencies, and may provide through the	6359
self-insurance method specific benefits as authorized by rules of	6360
the board.	6361

(C) The board shall, beginning the month following receipt of	6362
satisfactory evidence of the payment for coverage, pay monthly to	6363
each recipient of service retirement, or a disability or survivor	6364
benefit under the public employees retirement system who is	6365
eligible for ~~medical insurance~~ coverage under part B of the	6366
medicare program established under Title XVIII of "The Social	6367
Security Act Amendments of 1965," 79 Stat. 301 (1965), 42 U.S.C.A.	6368
1395j, as amended, an amount determined by the board for such	6369
coverage ~~that is not less than ninety-six dollars and forty cents~~,	6370
except that the board shall make no such payment to any ~~ineligible~~	6371
individual who is not eligible for coverage under the rules	6372
adopted under division (A) of this section or pay an amount that	6373
exceeds the amount paid by the recipient for the coverage.	6374

At the request of the board, the recipient shall certify to	6375
the retirement system the amount paid by the recipient for	6376
coverage described in this division.	6377

(D) The board shall establish by rule requirements for the	6378
coordination of any coverage, payment, or benefit provided under	6379
this section or section ~~145.325~~145.584 of the Revised Code with	6380
any similar coverage, payment, or benefit made available to the	6381
same individual by the Ohio police and fire pension fund, state	6382
teachers retirement system, school employees retirement system, or	6383
state highway patrol retirement system.	6384

(E) The board shall make all other necessary rules pursuant	6385
to the purpose and intent of this section.	6386

~~Sec. 145.325.~~ Sec. 145.584. (A) Except as otherwise provided in	6387
division (B) of this section, the board of the public employees	6388
retirement system shall make available to each retirant or	6389
disability benefit recipient receiving a monthly allowance or	6390
benefit on or after January 1, 1968, who has attained the age of	6391
sixty-five years, and who is not eligible to receive hospital	6392
insurance benefits under the federal old age, survivors, and	6393
disability insurance program, hospital insurance coverage	6394
substantially equivalent to the federal hospital insurance	6395
benefits, Social Security Amendments of 1965, 79 Stat. 291, 42	6396
U.S.C.A. 1395c, as amended. This coverage shall also be made	6397
available to the spouse, widow, or widower of such retirant or	6398
disability benefit recipient provided such spouse, widow, or	6399
widower has attained age sixty-five and is not eligible to receive	6400
hospital insurance benefits under the federal old age, survivors,	6401
and disability insurance program. The widow or widower of a	6402
retirant or disability benefit recipient shall be eligible for	6403
such coverage only if he or she is the recipient of a monthly	6404
allowance or benefit from this system. ~~One-half~~A portion of the	6405
cost of the premium for the spouse ~~shall~~may be paid from the	6406
appropriate funds of the public employees retirement system ~~and~~	6407
~~one-half~~. The remainder of the cost shall be paid by the recipient	6408
of the allowance or benefit.	6409

The cost of such coverage, paid from the funds of the system,	6410
shall be included in the employer's rate provided by section	6411
145.48 of the Revised Code. The retirement board is authorized to	6412
make all necessary rules pursuant to the purpose and intent of	6413
this section, and shall contract for such coverage as provided in	6414
section 145.58 of the Revised Code.	6415

(B) The board need not make the hospital insurance coverage	6416
described in division (A) of this section available to any person	6417
for whom it is prohibited by section 145.58 of the Revised Code	6418
from paying or reimbursing the premium cost of such insurance.	6419

Sec. 145.62. Subject to rules adopted by the public	6420
employees retirement system under section 145.09 of the Revised	6421
Code, a contributor participating in the PERS defined benefit plan	6422
or contributing under section 145.38 or 145.383 of the Revised	6423
Code may deposit additional amounts in the employees' savings fund	6424
established under section 145.23 of the Revised Code. The	6425
additional deposits may be made either directly to the retirement	6426
system or by payroll deduction under section 145.294 of the	6427
Revised Code. The contributor shall receive in return either an	6428
annuity, as provided in section 145.64 of the Revised Code, having	6429
a reserve equal to the amount deposited or a refund under section	6430
145.63 of the Revised Code of the amount deposited, together with	6431
earnings on the amount deposited as the public employees	6432
retirement board determines appropriate. If the annuity under the	6433
plan of payment selected by the contributor under section 145.64	6434
of the Revised Code would be less than twenty-five dollars per	6435
month, the contributor shall receive the refund.	6436

Sec. 145.63. (A) Deposits under section 145.62 of the Revised	6437
Code, together with earnings, shall be refunded under whichever of	6438
the following circumstances applies:	6439

(1) On withdrawal of accumulated contributions as provided in	6440
sections 145.40 and 145.43 of the Revised Code or payment of a	6441
lump sum under section 145.384 of the Revised Code;	6442

(2) On the death of a contributor prior to retirement;

6443

(3) In the case of a contributor participating in the PERS	6444
defined benefit plan, on application of the contributor prior to	6445
attaining eligibility for age and service retirement;	6446

(4) In the case of a contributor under section 145.38 or	6447
145.383 of the Revised Code, on application of the contributor	6448
prior to attaining eligibility for a benefit under section 145.384	6449
of the Revised Code;	6450

(5) In the case of a contributor who has attained eligibility	6451
for an age and service retirement benefit or a benefit under	6452
section 145.384 of the Revised Code and is not married, on	6453
application;	6454

(6) In the case of a contributor who has attained eligibility	6455
for an age and service retirement benefit or a benefit under	6456
section 145.384 of the Revised Code and is married, on application	6457
if the application is accompanied by a statement of the spouse's	6458
consent to the refund or the public employees retirement board	6459
waives the requirement that the spouse consent;	6460

(7) In the case of a contributor who has attained eligibility	6461
for an age and service retirement benefit as a consequence of	6462
section 145.37 of the Revised Code and will receive a retirement	6463
or disability benefit from the state teachers retirement system or	6464
school employees retirement system but has not requested a	6465
transfer of funds to the other retirement system under division	6466
(B)(1)(g) of section 145.37 of the Revised Code, at the time the	6467
public employees retirement system pays to the other retirement	6468
system the amount required under division (B)(1)(e) of that	6469
section.	6470

(B) The consent of a spouse to a refund is valid only if it	6471
is in writing, signed, and witnessed by a notary public.	6472

The board may waive the requirement of consent if the spouse	6473
is incapacitated or cannot be located or for any other reason	6474
specified by the board. Consent or waiver is effective only with	6475
regard to the spouse who is the subject of the consent or waiver.	6476

Sec. 145.64. (A) As used in this section:

6477

~~(1) "Plan A" means a plan of payment that is the same as~~,	6478
"joint-life plan A," ~~as described in section 145.46 of the Revised~~	6479
~~Code.~~	6480

~~(2) "Plan B" means a plan of payment that is the same as~~	6481
"single-life plan B," ~~as described in section 145.46 of the~~	6482
~~Revised Code.~~	6483

~~(3) "Plan F" means a plan of payment that is the same as~~and	6484
"multiple-life plan F" have the same meanings as ~~described~~ in	6485
division (B) of section 145.46 of the Revised Code.	6486

(B) A contributor who has not received a refund of amounts	6487
deposited under section 145.62 or the version of division (C) of	6488
section 145.23 of the Revised Code as it existed immediately prior	6489
to ~~the effective date of this section~~April 6, 2007, may file an	6490
application with the public employees retirement system for a	6491
benefit under this section. ~~The~~Except as provided in section	6492
145.62 of the Revised Code, the benefit shall consist of an	6493
annuity ~~under a plan of payment~~that shall be paid as described in	6494
division ~~(A)~~(B) of ~~this~~ section 145.46 of the Revised Code.	6495

The application must be filed prior to receipt of an age and	6496
service retirement benefit from the retirement system or, in the	6497
case of a contributor under section 145.38 or 145.383 of the	6498
Revised Code, a benefit under section 145.384 of the Revised Code.	6499
A contributor who fails to file an application for a benefit under	6500
this section prior to receipt of an age and service retirement	6501
benefit or a benefit under section 145.384 of the Revised Code	6502
shall be eligible only for a refund under section 145.63 of the	6503
Revised Code.	6504

(1) Except as provided in division (B)(2) of this section, a	6505
contributor who is married at the time of application for a	6506
benefit under this section shall receive the benefit as a monthly	6507
annuity under "a joint-life plan A."	6508

(2) A contributor may receive a benefit under this section	6509
under a plan of payment other than "a joint-life plan A" if one of	6510
the following is the case:	6511

(a) The contributor is unmarried;

6512

(b) The benefit application is accompanied by a statement of	6513
the spouse's consent to another plan of payment or the public	6514
employees retirement board waives the requirement that the spouse	6515
consent;	6516

(c) A plan of payment providing for payment in a specified	6517
portion of the benefit continuing after the member's death to a	6518
former spouse is required by a court order issued under section	6519
3105.171 or 3105.65 of the Revised Code or the laws of another	6520
state regarding division of marital property prior to the	6521
effective date of the contributor's benefit application.	6522

(3) If a member is subject to division (B)(2)(c) of this	6523
section and the board has received a copy of the order described	6524
in that division, the board shall accept the member's election of	6525
a plan of payment under this section only if the member complies	6526
with both of the following:	6527

(a) The member elects a plan of payment that is in accordance	6528
with the order described in division (B)(2)(c) of this section.	6529

(b) If the member is married, the member elects "a	6530
multiple-life plan F" and designates the member's current spouse	6531
as a beneficiary under that plan unless that spouse consents in	6532
writing to not being designated a beneficiary or the board waives	6533
the requirement that the current spouse consent.	6534

(4) The contributor shall designate the beneficiary or	6535
beneficiaries under a plan of payment in writing at the time the	6536
plan is selected.	6537

(5) A plan of payment, other than "a single-life plan B,"	6538
shall be effective only if it is certified by an actuary engaged	6539
by the board to be the actuarial equivalent of the contributor's	6540
"single-life plan B" annuity and is approved by the board.	6541

(6) A contributor who is eligible to select a plan of payment	6542
under this section but fails to do so shall receive a monthly	6543
annuity under the plan of payment specified in rules adopted by	6544
the board.	6545

(C) An annuity shall be paid monthly and consist of an amount	6546
determined by the public employees retirement system or the	6547
actuarial equivalent of that amount paid ~~under a plan of payment~~	6548
as described in this section.	6549

Payments shall begin on whichever of the following applies:

6550

(1) ~~The~~Except as provided in this division, the later of the	6551
effective date of the contributor's age and service retirement	6552
allowance;or the first day of the month following the latest of:	6553

(a) The last day for which compensation was paid;

6554

(b) The attainment of the member's applicable minimum age or	6555
service credit eligibility as provided in section 145.32 of the	6556
Revised Code;	6557

(c) The first day of the month following receipt of an	6558
application for an age and service retirement benefit.	6559

(2) The later of the effective date of a benefit under	6560
section 145.384 of the Revised Code;or the first day of the month	6561
following the latest of:	6562

(a) The last day for which compensation for employment	6563
subject to section 145.38 or 145.383 of the Revised Code was paid;	6564

(b) Attainment by the contributor of age sixty-five;

6565

(c) If the contributor was previously employed as described	6566
in division (E)(3) of section 145.384 of the Revised Code,	6567
completion of a period of twelve months since the effective date	6568
of the last benefit under that section;	6569

(d) Receipt of an application for a benefit under section	6570
145.384 of the Revised Code.	6571

(3) The later of the effective date of disability retirement	6572
under section 145.36 of the Revised Code or the date on which a	6573
member receiving disability retirement ~~under section 145.36 of the~~	6574
~~Revised Code~~ would have been eligible for an age and service	6575
retirement allowance.	6576

(4) The first day of the month following the last day for	6577
which a disability allowance is paid under section 145.361 of the	6578
Revised Code.	6579

(D) The consent of a spouse to a plan of payment other than	6580
"a joint-life plan A" is valid only if it is in writing, signed,	6581
and witnessed by a notary public. The board may waive the	6582
requirement of consent if the spouse is incapacitated or cannot be	6583
located or for any other reason specified by the board. Consent or	6584
waiver is effective only with regard to the spouse who is the	6585
subject of the consent or waiver.	6586

(E)(1) The death of a spouse or any designated beneficiary	6587
shall cancel the portion of an annuity providing continuing	6588
lifetime payments to the deceased spouse or deceased designated	6589
beneficiary. The contributor shall receive the actuarial	6590
equivalent of the contributor's remaining annuity, as determined	6591
by the board, based on the number of remaining beneficiaries, with	6592
no change in the amount payable to any remaining beneficiary. ~~The~~	6593
If the retirement system receives notice of the death on or after	6594
the effective date of this amendment, the change shall be	6595
effective the month following ~~receipt by the board of notice of~~	6596
the date of death.	6597

(2) On divorce, annulment, or marriage dissolution, a	6598
contributor receiving an annuity under a plan of payment that	6599
provides for continuation of all or part of the annuity after	6600
death for the lifetime of the contributor's surviving spouse may,	6601
with the written consent of the spouse or pursuant to an order of	6602
the court with jurisdiction over the termination of the marriage,	6603
elect to cancel the portion of the plan providing continuing	6604
lifetime payments to that spouse. The contributor shall receive	6605
the actuarial equivalent of the contributor's annuity as	6606
determined by the board based on the number of remaining	6607
beneficiaries, with no change in the amount payable to any	6608
remaining beneficiary. The election shall be made on a form	6609
provided by the board and shall be effective the month following	6610
its receipt by the board.	6611

(F)(1) Following a marriage or remarriage, both of the	6612
following apply:	6613

(a) A contributor who is receiving payments under "a	6614
single-life plan B" may elect a new plan of payment based on the	6615
actuarial equivalent of the contributor's "single-life plan B"	6616
annuity as determined by the board.	6617

(b) A contributor receiving an annuity under this section	6618
pursuant to a plan of payment providing for payment to a former	6619
spouse pursuant to a court order as described in division	6620
(B)(2)(c) of this section may elect a new plan of payment under	6621
"a multiple-life plan F" based on the actuarial equivalent of the	6622
contributor's benefit as determined by the board if the new plan	6623
of payment does not reduce the payment to the former spouse.	6624

(2) An election under division (F)(1) of this section must be	6625
made not later than one year after the date of the marriage or	6626
remarriage.	6627

The plan elected shall become effective on the date of	6628
receipt by the board of an application on a form approved by the	6629
board, but any change in the amount of the annuity payment shall	6630
commence on the first day of the month following the effective	6631
date of the plan.	6632

(G) If at the time of death a contributor receiving a monthly	6633
annuity under "a single-life plan B" has received less than the	6634
retirant's deposits under section 145.62 or the version of	6635
division (C) of section 145.23 of the Revised Code as it existed	6636
immediately prior to ~~the effective date of this section~~April 6,	6637
2007, plus earnings on those deposits, the difference between the	6638
amount received and the amount of the contributor's deposits plus	6639
earnings shall be paid to the contributor's beneficiary under	6640
section 145.65 of the Revised Code. If any designated beneficiary	6641
receiving a monthly annuity under this section dies and at the	6642
time of the beneficiary's death the amounts paid to the	6643
contributor and the beneficiary are less than the amount of the	6644
contributor's deposits plus earnings on those deposits, the	6645
difference between the amount received by the contributor and the	6646
beneficiary and the amount of the contributor's deposits plus	6647
earnings shall be paid to the beneficiary's estate.	6648

(H) Receipt of the first month's annuity payment constitutes	6649
final acceptance of the plan of payment and may be changed only as	6650
provided in this section.	6651

Sec. 145.813. Each PERS defined contribution plan shall	6652
require the public employees retirement board, or the entity	6653
administering the plan pursuant to a contract with the board, to	6654
cause an individual account to be maintained for each member	6655
participating in the plan. Amounts to be credited ~~to an individual~~	6656
~~account~~under a PERS defined contribution plan may be deposited	6657
into any of the funds created under section 145.23 of the Revised	6658
Code or may be transferred to the entity administering the plan	6659
for ~~deposit into~~the purpose of making distributions from the	6660
member's individual account.	6661

Sec. 145.814. (A) As used in this section:

6662

~~(1) "Additional liability" means an amount that, when added~~	6663
~~to the amount on deposit, will provide the remaining portion of~~	6664
~~the pension reserve for the period of service that corresponds to~~	6665
~~the contributions made by or on behalf of a member.~~	6666

~~(2) "Amount on deposit" means the sum of a member's employee~~	6667
~~and employer contributions and, if applicable, any earnings or~~	6668
~~losses on those contributions.~~	6669

~~(3) "Eligible~~, "eligible member" means a member who was	6670
eligible to make an election under section 145.19 or 145.191 of	6671
the Revised Code, regardless of whether the member elected to	6672
participate in a PERS defined contribution plan.	6673

(B) If permitted to do so by the plan documents for a PERS	6674
defined contribution plan or rules governing the PERS defined	6675
benefit plan, an eligible member may elect, at intervals specified	6676
by the plan document or rules, to participate in a different	6677
defined contribution plan or in the PERS defined benefit plan. The	6678
election is subject to this section and rules adopted by the	6679
public employees retirement board under sections 145.09 and 145.80	6680
of the Revised Code. An election to participate in a different	6681
plan shall be made in writing on a form provided by the public	6682
employees retirement system and filed with the system. The	6683
election shall take effect on the first day of the month following	6684
the date the election is filed and, except as provided in the plan	6685
documents or rules governing the PERS defined benefit plan, is	6686
irrevocable on receipt by the system.	6687

(C)~~(1)~~ Except as provided in division ~~(C)(2)~~(D) of this	6688
section, an election to participate in a different plan shall	6689
apply only to employee and employer contributions made and, if	6690
applicable, service credit earned after the effective date of the	6691
election.	6692

~~(2)~~(D) An eligible member may elect to have the member's	6693
amount on deposit for the prior plan and, if applicable, service	6694
credit earned prior to the effective date of the election	6695
deposited and credited in accordance with the member's new plan if	6696
~~one of the following applies:~~	6697

~~(a) The member, by an election under this section, will cease~~	6698
~~participation in a PERS defined contribution plan that does not~~	6699
~~include definitely determinable benefits.~~	6700

~~(b) The~~the member, by anthe election ~~under division (A) of~~	6701
~~this section~~, will begin participating in the PERS defined benefit	6702
plan or a PERS defined contribution plan with definitely	6703
determinable benefits. The amount on deposit is the amount the	6704
member would be entitled to receive as a refund from the prior	6705
plan if the member ceased to be a public employee.	6706

~~(3)~~ If a member ~~described in division (C)(2) of this section~~	6707
makes the election described in ~~that~~this division and service	6708
credit is transferred, the board's actuary shall determine the	6709
additional liability to the system, if any. IfThe additional	6710
liability is the amount that, when added to the amount on deposit,	6711
will provide the remaining portion of the pension reserve for the	6712
period of the member's service as a public employee in the prior	6713
plan.	6714

If the actuary determines that there is an additional	6715
liability, the member shall elect one of the following:	6716

~~(a)~~(1) To receive the total amount of service credit that the	6717
member would have received had the member been participating in	6718
the new plan, pay to the system an amount equal to the additional	6719
liability;	6720

~~(b) Receive~~(2) To receive an amount of service credit in the	6721
new plan that corresponds to the amount on deposit for the prior	6722
plan.	6723

For each member who makes the election described in this	6724
division ~~(C)(2) of this section~~, the system shall deposit and	6725
credit to the new plan the amount on deposit for the prior plan	6726
and, if applicable, the amount paid by the member. The board may	6727
specify in rules adopted under sections 145.09 and 145.80 of the	6728
Revised Code how service credit in the defined benefit plan may be	6729
converted to amounts on deposit in the defined contribution plan.	6730

Sec. 145.82. (A) Except as provided in divisions (B) and (C)	6731
of this section, sections 145.201 to 145.70 of the Revised Code do	6732
not apply to a PERS defined contribution plan, except that a PERS	6733
defined contribution plan may incorporate provisions of those	6734
sections as specified in the plan document.	6735

(B) The following sections of Chapter 145. of the Revised	6736
Code apply to a PERS defined contribution plan: 145.195, 145.22,	6737
145.221, 145.23, 145.25, 145.26, 145.27, 145.296, 145.38, ~~145.382,~~	6738
~~145.383,~~ 145.384, 145.391, 145.43, 145.431, 145.47, 145.48,	6739
145.483, 145.51, 145.52, 145.53, 145.54, 145.55, 145.56, 145.563,	6740
145.57, 145.571, 145.572, 145.573, 145.574, 145.69, and 145.70 of	6741
the Revised Code.	6742

(C) A PERS defined contribution plan that includes definitely	6743
determinable benefits may incorporate by reference all or part of	6744
sections 145.201 to 145.79 of the Revised Code to allow a member	6745
participating in the plan to purchase service credit or to be	6746
eligible for any of the following:	6747

(1) Retirement, disability, survivor, or death benefits;

6748

(2) Health or long-term care insurance or any other type of	6749
health care benefit;	6750

(3) Additional increases under section 145.323 of the Revised	6751
Code;	6752

(4) A refund of contributions made by or on behalf of a	6753
member.	6754

With respect to the benefits described in division (C)(1) of	6755
this section, the public employees retirement board may establish	6756
eligibility requirements and benefit formulas or amounts that	6757
differ from those of members participating in the PERS defined	6758
benefit plan. With respect to the purchase of service credit by a	6759
member participating in a PERS defined contribution plan, the	6760
board may reduce the cost of the service credit to reflect the	6761
different benefit formula established for the member.	6762

Sec. 145.83. A PERS defined contribution plan may include a	6763
program described in section 145.583 of the Revised Code under	6764
which a ~~participating~~ member participating in the plan is required	6765
to accumulate a portion of the amount contributed under section	6766
145.86 of the Revised Code for the purpose of providing funds to	6767
the member for the payment of health, medical, hospital, surgical,	6768
dental, or vision care expenses, including insurance premiums,	6769
deductible amounts, or copayments as described in that section.	6770
~~The program may be a voluntary employees' beneficiary association,~~	6771
~~as described in section 501(c)(9) of the "Internal Revenue Code of~~	6772
~~1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(9), as amended; a~~	6773
~~medical savings account; or a similar type of program under which~~	6774
~~an individual may accumulate funds for the purpose of paying such~~	6775
~~expenses. To implement the program, the public employees~~	6776
~~retirement board may enter into agreements with insurance~~	6777
~~companies or other entities authorized to conduct business in this~~	6778
~~state.~~	6779

If a PERS defined contribution plan includes a program	6780
described in this section, the public employees retirement board	6781
shall adopt rules to ~~establish and administer the program. The~~	6782
~~rules shall~~ specify the length of time during which the member	6783
will vest in amounts accumulated on the member's behalf and may	6784
provide for a minimum annual distribution from the accumulated	6785
amount after the member terminates employment in positions subject	6786
to this chapter.	6787

Sec. 145.87. For each member participating in a PERS defined	6788
contribution plan, the public employees retirement system ~~shall~~	6789
may transfer to the employers' accumulation fund a portion of the	6790
employer contribution required under section 145.48 of the Revised	6791
Code. ~~The~~If the public employees retirement board elects to make	6792
a transfer under this section, the portion transferred shall ~~equal~~	6793
not exceed the percentage of earnable salary of members for whom	6794
the contributions are being made that is determined by an actuary	6795
appointed by the ~~public employees retirement~~ board to be necessary	6796
to mitigate any negative financial impact on the system of	6797
members' participation in a plan.	6798

The board ~~shall have prepared annually~~may have prepared, at	6799
intervals determined by the board, an actuarial study to determine	6800
whether ~~the percentage transferred~~a transfer under this section	6801
~~should be changed~~is necessary to reflect a change in the level of	6802
negative financial impact resulting from members' participation in	6803
a plan. The percentage transferred, if any, shall be increased or	6804
decreased to reflect the amount needed to mitigate the negative	6805
financial impact, if any, on the system, as determined by the	6806
study. A change in the percentage transferred shall take effect on	6807
~~the first day of the year following the date the conclusions of~~	6808
~~the study are reported to~~a date determined by the board.	6809

~~The~~If a transfer under this section is made, the system	6810
shall make the transfer ~~required under this section~~ until the	6811
unfunded actuarial accrued liability for all benefits, except	6812
health care benefits provided under section ~~145.325 or~~ 145.58 or	6813
145.584 of the Revised Code and benefit increases to members and	6814
former members participating in the PERS defined benefit plan	6815
granted after September 21, 2000, is fully amortized, as	6816
determined by the annual actuarial valuation prepared under	6817
section 145.22 of the Revised Code.	6818

Sec. 145.88. Amounts contributed under sections 145.85 and	6819
145.86 of the Revised Code, and any earnings on those amounts,	6820
shall be deposited and credited in accordance with the PERS	6821
defined contribution plan that is selected by the member. The plan	6822
may include provisions authorizing the public employees retirement	6823
system to do either of the following:	6824

(A) Withhold from the amounts contributed under ~~section~~	6825
sections 145.85 and 145.86 of the Revised Code a percentage of	6826
earnable salary that is determined by an actuary appointed by the	6827
public employees retirement board to be necessary to administer	6828
the plan;	6829

(B) Withhold from the amounts contributed under section	6830
145.86 of the Revised Code a percentage of earnable salary for the	6831
purpose of funding health care insurance coverage or any other	6832
type of health care benefit for a member participating in the	6833
plan.	6834

Sec. 145.92. If a member participating in a PERS defined	6835
contribution plan is married at the time benefits under the plan	6836
are to commence, unless the spouse consents to another plan of	6837
payment or the spouse's consent is waived, the member's ~~retirement~~	6838
~~allowance~~benefit under the plan shall be paid in a lesser amount	6839
payable for life and one-half of ~~the allowance~~that amount	6840
continuing after death to the surviving spouse for the life of the	6841
spouse.	6842

Consent is valid only if it is evidenced by a written	6843
document signed by the spouse and the signature is witnessed by a	6844
notary public. A plan may waive the requirement of consent if the	6845
spouse is incapacitated or cannot be located or for any other	6846
reason specified by the plan or in rules adopted by the public	6847
employees retirement board.	6848

A plan shall waive the requirement of consent if a plan of	6849
payment that provides for payment in a specified portion of the	6850
retirement allowance continuing after the member's death to a	6851
former spouse is required by a court order issued under section	6852
3105.171 or 3105.65 of the Revised Code or laws of another state	6853
regarding division of marital property prior to the effective date	6854
of the member's retirement. If a court order requires this plan of	6855
payment, the member shall be required to annuitize the member's	6856
accumulated amounts in accordance with the order. If the member is	6857
married, the plan of payment selected by the member also shall	6858
provide for payment to the member's current spouse, unless the	6859
current spouse consents in writing to not being designated a	6860
beneficiary under the plan of payment or the current spouse's	6861
consent is waived by reason other than the court order.	6862

Consent or waiver is effective only with regard to the spouse	6863
who is the subject of the consent or waiver.	6864

Sec. 145.95. (A) Subject to division (B) of this section and	6865
sections 145.38, 145.56, 145.57, 145.572, ~~and~~ 145.573, and 145.574	6866
of the Revised Code, the right of a member participating in a PERS	6867
defined contribution plan to any payment or benefit accruing from	6868
contributions made by or on behalf of the member under sections	6869
145.85 and 145.86 of the Revised Code shall vest in accordance	6870
with this section.	6871

A member's right to any payment or benefit that is based on	6872
the member's contributions is nonforfeitable.	6873

A member's right to any payment or benefit that is based on	6874
contributions by the member's employer is nonforfeitable as	6875
specified by the plan selected by the member.	6876

(B) This section does not apply to an increase made under	6877
section 145.323 of the Revised Code on or after the effective date	6878
of this amendment.	6879

Sec. 145.97. Each PERS defined contribution plan shall	6880
permit a member participating in the plan to do ~~all~~both of the	6881
following:	6882

(A) ~~Maintain on deposit with the public employees retirement~~	6883
~~system, or the entity administering the plan pursuant to a~~	6884
~~contract with the public employees retirement board, any amounts~~	6885
~~that have accumulated on behalf of the member;~~	6886

~~(B)~~ If the member has withdrawn the amounts ~~described in~~	6887
~~division (A) of this section~~that have accumulated on behalf of	6888
the member under the plan, returns to employment covered under	6889
this chapter, and is participating in a plan that includes	6890
definitely determinable benefits, pay to the system the amounts	6891
withdrawn in accordance with rules adopted under section ~~145.31~~	6892
145.80 of the Revised Code;	6893

~~(C)~~(B) Make additional deposits as permitted by the "Internal	6894
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.	6895

Sec. 742.63. The board of trustees of the Ohio police and	6896
fire pension fund shall adopt rules for the management of the Ohio	6897
public safety officers death benefit fund and for disbursements of	6898
benefits as set forth in this section.	6899

(A) As used in this section:

6900

(1) "Member" means all of the following:

6901

(a) A member of the Ohio police and fire pension fund,	6902
including a member of the fund who has elected to participate in	6903
the deferred retirement option plan established under section	6904
742.43 of the Revised Code or a member of or contributor to a	6905
police or firemen's relief and pension fund established under	6906
former Chapter 521. or 741. of the Revised Code;	6907

(b) A member of the state highway patrol retirement system,	6908
including a member who is participating in the deferred retirement	6909
option plan established under section 5505.50 of the Revised Code;	6910

(c) A member of the public employees retirement system who at	6911
the time of the member's death was one of the following:	6912

(i) A county sheriff or deputy sheriff;

6913

(ii) A full-time regular police officer in a municipal	6914
corporation or township;	6915

(iii) A full-time regular firefighter employed by the state,	6916
an instrumentality of the state, a municipal corporation, a	6917
township, a joint fire district, or another political subdivision;	6918

(iv) A full-time park district ranger or patrol trooper;

6919

(v) A full-time law enforcement officer of the department of	6920
natural resources;	6921

(vi) A full-time department of public safety enforcement	6922
agent;	6923

(vii) A full-time law enforcement officer of parks, waterway	6924
lands, or reservoir lands under the control of a municipal	6925
corporation;	6926

(viii) A full-time law enforcement officer of a conservancy	6927
district;	6928

(ix) A correction officer at an institution under the control	6929
of a county, a group of counties, a municipal corporation, or the	6930
department of rehabilitation and correction;	6931

(x) A state university law enforcement officer;

6932

(xi) An investigator, as defined in section 109.541 of the	6933
Revised Code, or an investigator commissioned as a special agent	6934
of the bureau of criminal identification and investigation.	6935

(xii) A drug agent, as defined in section 145.01 of the	6936
Revised Code.	6937

(d) A member of a retirement system operated by a municipal	6938
corporation who at the time of death was a full-time law	6939
enforcement officer of parks, waterway lands, or reservoir lands	6940
under the control of the municipal corporation.	6941

(2) Notwithstanding section 742.01 of the Revised Code, "fire	6942
or police department" includes a fire department of the state or	6943
an instrumentality of the state or of a municipal corporation,	6944
township, joint fire district, or other political subdivision, the	6945
state highway patrol, a county sheriff's office, the security	6946
force of an institution under the control of the department of	6947
rehabilitation and correction, the security force of a jail or	6948
workhouse under the control of a county, group of counties, or	6949
municipal corporation, the security force of a metropolitan,	6950
county, or township park district, the security force of lands	6951
under the control of the department of natural resources,	6952
department of public safety enforcement agents, the security force	6953
of parks, waterway lands, or reservoir lands under the control of	6954
a municipal corporation, the security force of a conservancy	6955
district, the police department of a township or municipal	6956
corporation, and the police force of a state university.	6957

(3) "Firefighter or police officer" includes a state highway	6958
patrol trooper, a county sheriff or deputy sheriff, a correction	6959
officer at an institution under the control of a county, a group	6960
of counties, a municipal corporation, or the department of	6961
rehabilitation and correction, a police officer employed by a	6962
township or municipal corporation, a firefighter employed by the	6963
state, an instrumentality of the state, a municipal corporation, a	6964
township, a joint fire district, or another political subdivision,	6965
a full-time park district ranger or patrol trooper, a full-time	6966
law enforcement officer of the department of natural resources, a	6967
full-time department of public safety enforcement agent, a	6968
full-time law enforcement officer of parks, waterway lands, or	6969
reservoir lands under the control of a municipal corporation, a	6970
full-time law enforcement officer of a conservancy district, and a	6971
state university law enforcement officer.	6972

(4) "Correction officer" includes, in addition to any	6973
correction officer, any correction corporal, sergeant, lieutenant,	6974
or captain, and the equivalents of all such persons.	6975

(5) "A park district ranger or patrol trooper" means a peace	6976
officer commissioned to make arrests, execute warrants, and	6977
preserve the peace upon lands under the control of a board of park	6978
commissioners of a metropolitan, county, or township park	6979
district.	6980

(6) "Metropolitan, county, or township park district" means a	6981
park district created under the authority of Chapter 511. or 1545.	6982
of the Revised Code.	6983

(7) "Conservancy district" means a conservancy district	6984
created under the authority of Chapter 6101. of the Revised Code.	6985

(8) "Law enforcement officer" means an officer commissioned	6986
to make arrests, execute warrants, and preserve the peace upon	6987
lands under the control of the governmental entity granting the	6988
commission.	6989

(9) "Department of natural resources law enforcement officer"	6990
includes a forest officer designated pursuant to section 1503.29	6991
of the Revised Code, a preserve officer designated pursuant to	6992
section 1517.10 of the Revised Code, a wildlife officer designated	6993
pursuant to section 1531.13 of the Revised Code, a park officer	6994
designated pursuant to section 1541.10 of the Revised Code, and a	6995
state watercraft officer designated pursuant to section 1547.521	6996
of the Revised Code.	6997

(10) "Retirement eligibility date" means the last day of the	6998
month in which a deceased member would have first become eligible,	6999
had the member lived, for the retirement pension provided under	7000
section 145.33, section 145.332, Chapter 521. or 741., division	7001
(C)(1) of section 742.37, or division (A)(1) of section 5505.17 of	7002
the Revised Code or provided by a retirement system operated by a	7003
municipal corporation.	7004

(11) "Death benefit amount" means an amount equal to the full	7005
monthly salary received by a deceased member prior to death, minus	7006
an amount equal to the benefit received under section 145.45,	7007
742.37, 742.3714, or 5505.17 of the Revised Code or the benefit	7008
received from a retirement system operated by a municipal	7009
corporation, plus any increases in salary that would have been	7010
granted the deceased member.	7011

(12) "Killed in the line of duty" means either of the	7012
following:	7013

(a) Death in the line of duty;

7014

(b) Death from injury sustained in the line of duty,	7015
including heart attack or other fatal injury or illness caused	7016
while in the line of duty.	7017

(B) A spouse of a deceased member shall receive a death	7018
benefit each month equal to the full death benefit amount,	7019
provided that the deceased member was a firefighter or police	7020
officer killed in the line of duty and there are no surviving	7021
children eligible for a benefit under this section. The spouse	7022
shall receive this benefit during the spouse's natural life until	7023
the deceased member's retirement eligibility date, on which date	7024
the benefit provided under this division shall terminate.	7025

(C)(1) If a member killed in the line of duty as a	7026
firefighter or police officer is survived only by a child or	7027
children, the child or children shall receive a benefit each month	7028
equal to the full death benefit amount. If there is more than one	7029
surviving child, the benefit shall be divided equally among these	7030
children.	7031

(2) If the death benefit paid under this division is divided	7032
among two or more surviving children and any of the children	7033
become ineligible to continue receiving a portion of the benefit	7034
as provided in division (H) of this section, the full death	7035
benefit amount shall be paid to the remaining eligible child or	7036
divided among the eligible children so that the benefit paid to	7037
the remaining eligible child or children equals the full death	7038
benefit amount.	7039

(3) Notwithstanding divisions (C)(1) and (2) of this section,	7040
all death benefits paid under this division shall terminate on the	7041
deceased member's retirement eligibility date.	7042

(D) If a member killed in the line of duty as a firefighter	7043
or police officer is survived by both a spouse and a child or	7044
children, the monthly benefit provided shall be as follows:	7045

(1)(a) If there is a surviving spouse and one surviving	7046
child, the spouse shall receive an amount each month equal to	7047
one-half of the full death benefit amount and the child shall	7048
receive an amount equal to one-half of the full death benefit	7049
amount.	7050

(b) If the surviving spouse dies or the child becomes	7051
ineligible as provided in division (H) of this section, the	7052
surviving spouse or child remaining eligible shall receive the	7053
full death benefit amount.	7054

(2)(a) If there is a surviving spouse and more than one	7055
child, the spouse shall receive an amount each month equal to	7056
one-third of the full death benefit amount and the children shall	7057
receive an amount, equally divided among them, equal to two-thirds	7058
of the full death benefit amount.	7059

(b) If a spouse and more than one child each are receiving a	7060
death benefit under division (D)(2)(a) of this section and the	7061
spouse dies, the children shall receive an amount each month,	7062
equally divided among them, equal to the full death benefit	7063
amount.	7064

(c) If a spouse and more than one child each are receiving a	7065
benefit under division (D)(2)(a) of this section and any of the	7066
children becomes ineligible to receive a benefit as provided in	7067
division (H) of this section, the spouse and remaining eligible	7068
child or children shall receive a death benefit as follows:	7069

(i) If there are two or more remaining eligible children, the	7070
spouse shall receive an amount each month equal to one-third of	7071
the full death benefit amount and the children shall receive an	7072
amount each month, equally divided among them, equal to two-thirds	7073
of the full death benefit amount;	7074

(ii) If there is one remaining eligible child, the spouse	7075
shall receive an amount each month equal to one-half of the full	7076
death benefit amount, and the child shall receive an amount each	7077
month equal to one-half of the full death benefit amount.	7078

(d) If a spouse and more than one child each are receiving a	7079
benefit under division (D)(2)(a) of this section and all of the	7080
children become ineligible to receive a benefit as provided in	7081
division (H) of this section, the spouse shall receive the full	7082
death benefit amount.	7083

(3) Notwithstanding divisions (D)(1) and (2) of this section,	7084
death benefits paid under this division to a surviving spouse	7085
shall terminate on the member's retirement eligibility date. Death	7086
benefits paid to a surviving child or children shall terminate on	7087
the deceased member's retirement eligibility date unless earlier	7088
terminated pursuant to division (H) of this section.	7089

(E) If a member, on or after January 1, 1980, is killed in	7090
the line of duty as a firefighter or police officer and is	7091
survived by only a parent or parents dependent upon the member for	7092
support, the parent or parents shall receive an amount each month	7093
equal to the full death benefit amount. If there is more than one	7094
surviving parent dependent upon the deceased member for support,	7095
the death benefit amount shall be divided equally among the	7096
surviving parents. On the death of one of the surviving parents,	7097
the full death benefit amount shall be paid to the other parent.	7098

(F)(1) The following shall receive a monthly death benefit	7099
under this division:	7100

(a) A surviving spouse whose benefits are terminated in	7101
accordance with division (B) or (D)(3) of this section on the	7102
deceased member's retirement eligibility date, or who would	7103
qualify for a benefit under division (B) or (D) of this section	7104
except that the deceased member reached the member's retirement	7105
eligibility date prior to the member's death;	7106

(b) A qualified surviving spouse of a deceased member of or	7107
contributor to a police or firemen's relief and pension fund	7108
established under former Chapter 521. or 741. of the Revised Code	7109
who was a firefighter or police officer killed in the line of	7110
duty.	7111

(2) The monthly death benefit shall be one-half of an amount	7112
equal to the monthly salary received by the deceased member prior	7113
to the member's death, plus any salary increases the deceased	7114
member would have received prior to the member's retirement	7115
eligibility date. The benefit shall terminate on the surviving	7116
spouse's death. A death benefit payable under this division shall	7117
be reduced by an amount equal to any allowance or benefit payable	7118
to the surviving spouse under section 742.3714 of the Revised	7119
Code.	7120

(3) A benefit granted to a surviving spouse under division	7121
(F)(1)(b) of this section shall commence on the first day of the	7122
month immediately following receipt by the board of a completed	7123
application on a form provided by the board and any evidence the	7124
board may require to establish that the deceased spouse was killed	7125
in the line of duty.	7126

(G)(1) If there is not a surviving spouse eligible to receive	7127
a death benefit under division (F) of this section or the	7128
surviving spouse receiving a death benefit under that division	7129
dies, a surviving child or children whose benefits under division	7130
(C) or (D) of this section are or have been terminated pursuant to	7131
division (C)(3) or (D)(3) of this section or who would qualify for	7132
a benefit under division (C) or (D) of this section except that	7133
the deceased member reached the member's retirement eligibility	7134
date prior to the member's death shall receive a monthly death	7135
benefit under this division. The monthly death benefit shall be	7136
one-half of an amount equal to the monthly salary received by the	7137
deceased member prior to the member's death, plus any salary	7138
increases the member would have received prior to the member's	7139
retirement eligibility date. If there is more than one surviving	7140
child, the benefit shall be divided equally among the surviving	7141
children.	7142

(2) If two or more surviving children each are receiving a	7143
benefit under this division and any of those children becomes	7144
ineligible to continue receiving a benefit as provided in division	7145
(H) of this section, the remaining eligible child or children	7146
shall receive an amount equal to one-half of the monthly salary	7147
received by the deceased member prior to death, plus any salary	7148
increases the deceased member would have received prior to the	7149
retirement eligibility date. If there is more than one remaining	7150
eligible child, the benefit shall be divided equally among the	7151
eligible children.	7152

(3) A death benefit, or portion of a death benefit, payable	7153
to a surviving child under this division shall be reduced by an	7154
amount equal to any allowance or benefit payable to that child	7155
under section 742.3714 of the Revised Code, but the reduction in	7156
that child's benefit shall not affect the amount payable to any	7157
other surviving child entitled to a portion of the death benefit.	7158

(H) A death benefit paid to a surviving child under division	7159
(C), (D), or (G) of this section shall terminate on the death of	7160
the child or, unless one of the following is the case, when the	7161
child reaches age eighteen:	7162

(1) The child, because of physical or mental disability, is	7163
unable to provide the child's own support, in which case the death	7164
benefit shall terminate when the disability is removed;	7165

(2) The child is unmarried, under age twenty-two, and a	7166
student in and attending an institution of learning or training	7167
pursuant to a program designed to complete in each school year the	7168
equivalent of at least two-thirds of the full-time curriculum	7169
requirements of the institution, as determined by the trustees of	7170
the fund.	7171

(I) Acceptance of any death benefit under this section does	7172
not prohibit a spouse or child from receiving other benefits	7173
provided under the Ohio police and fire pension fund, the state	7174
highway patrol retirement system, the public employees retirement	7175
system, or a retirement system operated by a municipal	7176
corporation.	7177

(J) No person shall receive a benefit under this section if	7178
any of the following occur:	7179

(1) The person fails to exercise the right to a monthly	7180
survivor benefit under division (A) or (B) of section 145.45,	7181
division (D), (E), or (F) of section 742.37, or division (A)(3),	7182
(4), or (7) of section 5505.17 of the Revised Code; to a monthly	7183
survivor benefit from a retirement system operated by a municipal	7184
corporation; or to a retirement allowance under section 742.3714	7185
of the Revised Code.	7186

(2) The member's accumulated contributions under this chapter	7187
or Chapter 145. or 5505. of the Revised Code are refunded unless	7188
the member had been a member of the public employees retirement	7189
system and had fewer than eighteen months of total service credit	7190
at the time of death.	7191

(3) In the case of a full-time park district ranger or patrol	7192
trooper, a full-time law enforcement officer of the department of	7193
natural resources, a full-time law enforcement officer of parks,	7194
waterway lands, or reservoir lands under the control of a	7195
municipal corporation, a full-time law enforcement officer of a	7196
conservancy district, a correction officer at an institution under	7197
the control of a county, group of counties, or municipal	7198
corporation, or a member of a retirement system operated by a	7199
municipal corporation who at the time of the member's death was a	7200
full-time law enforcement officer of parks, waterway lands, or	7201
reservoir lands under the control of the municipal corporation,	7202
the member died prior to April 9, 1981, in the case of a benefit	7203
under division (B), (C), or (D) of this section, or prior to	7204
January 1, 1980, in the case of a benefit under division (E) of	7205
this section.	7206

(4) In the case of a full-time department of public safety	7207
enforcement agent who prior to June 30, 1999, was a liquor control	7208
investigator of the department of public safety, the member died	7209
prior to December 23, 1986;	7210

(5) In the case of a full-time department of public safety	7211
enforcement agent other than an enforcement agent who, prior to	7212
June 30, 1999, was a liquor control investigator, the member died	7213
prior to June 30, 1999.	7214

(K) A surviving spouse whose benefit was terminated prior to	7215
June 30, 1999, due to remarriage shall receive a benefit under	7216
division (B), (D), or (F) of this section beginning on the first	7217
day of the month following receipt by the board of an application	7218
on a form provided by the board. The benefit amount shall be	7219
determined as of that date.	7220

(1) If the benefit will begin prior to the deceased member's	7221
retirement eligibility date, it shall be paid under division (B)	7222
or (D) of this section and shall terminate as provided in those	7223
divisions. A benefit paid to a surviving spouse under division (D)	7224
of this section shall be determined in accordance with that	7225
division, even if benefits paid to surviving children are reduced	7226
as a result.	7227

(2) If the benefit will begin on or after the deceased	7228
member's retirement eligibility date, it shall be paid under	7229
division (F) of this section and shall terminate as provided in	7230
that division. A benefit paid to a surviving spouse under division	7231
(F) of this section shall be determined in accordance with that	7232
division, even if benefits paid to surviving children are	7233
terminated as a result.	7234

Sec. 2329.66. (A) Every person who is domiciled in this	7235
state may hold property exempt from execution, garnishment,	7236
attachment, or sale to satisfy a judgment or order, as follows:	7237

(1)(a) In the case of a judgment or order regarding money	7238
owed for health care services rendered or health care supplies	7239
provided to the person or a dependent of the person, one parcel or	7240
item of real or personal property that the person or a dependent	7241
of the person uses as a residence. Division (A)(1)(a) of this	7242
section does not preclude, affect, or invalidate the creation	7243
under this chapter of a judgment lien upon the exempted property	7244
but only delays the enforcement of the lien until the property is	7245
sold or otherwise transferred by the owner or in accordance with	7246
other applicable laws to a person or entity other than the	7247
surviving spouse or surviving minor children of the judgment	7248
debtor. Every person who is domiciled in this state may hold	7249
exempt from a judgment lien created pursuant to division (A)(1)(a)	7250
of this section the person's interest, not to exceed twenty	7251
thousand two hundred dollars, in the exempted property.	7252

(b) In the case of all other judgments and orders, the	7253
person's interest, not to exceed twenty thousand two hundred	7254
dollars, in one parcel or item of real or personal property that	7255
the person or a dependent of the person uses as a residence.	7256

(2) The person's interest, not to exceed three thousand two	7257
hundred twenty-five dollars, in one motor vehicle;	7258

(3) The person's interest, not to exceed four hundred	7259
dollars, in cash on hand, money due and payable, money to become	7260
due within ninety days, tax refunds, and money on deposit with a	7261
bank, savings and loan association, credit union, public utility,	7262
landlord, or other person, other than personal earnings.	7263

(4)(a) The person's interest, not to exceed five hundred	7264
twenty-five dollars in any particular item or ten thousand seven	7265
hundred seventy-five dollars in aggregate value, in household	7266
furnishings, household goods, wearing apparel, appliances, books,	7267
animals, crops, musical instruments, firearms, and hunting and	7268
fishing equipment that are held primarily for the personal,	7269
family, or household use of the person;	7270

(b) The person's aggregate interest in one or more items of	7271
jewelry, not to exceed one thousand three hundred fifty dollars,	7272
held primarily for the personal, family, or household use of the	7273
person or any of the person's dependents.	7274

(5) The person's interest, not to exceed an aggregate of two	7275
thousand twenty-five dollars, in all implements, professional	7276
books, or tools of the person's profession, trade, or business,	7277
including agriculture;	7278

(6)(a) The person's interest in a beneficiary fund set apart,	7279
appropriated, or paid by a benevolent association or society, as	7280
exempted by section 2329.63 of the Revised Code;	7281

(b) The person's interest in contracts of life or endowment	7282
insurance or annuities, as exempted by section 3911.10 of the	7283
Revised Code;	7284

(c) The person's interest in a policy of group insurance or	7285
the proceeds of a policy of group insurance, as exempted by	7286
section 3917.05 of the Revised Code;	7287

(d) The person's interest in money, benefits, charity,	7288
relief, or aid to be paid, provided, or rendered by a fraternal	7289
benefit society, as exempted by section 3921.18 of the Revised	7290
Code;	7291

(e) The person's interest in the portion of benefits under	7292
policies of sickness and accident insurance and in lump sum	7293
payments for dismemberment and other losses insured under those	7294
policies, as exempted by section 3923.19 of the Revised Code.	7295

(7) The person's professionally prescribed or medically	7296
necessary health aids;	7297

(8) The person's interest in a burial lot, including, but not	7298
limited to, exemptions under section 517.09 or 1721.07 of the	7299
Revised Code;	7300

(9) The person's interest in the following:

7301

(a) Moneys paid or payable for living maintenance or rights,	7302
as exempted by section 3304.19 of the Revised Code;	7303

(b) Workers' compensation, as exempted by section 4123.67 of	7304
the Revised Code;	7305

(c) Unemployment compensation benefits, as exempted by	7306
section 4141.32 of the Revised Code;	7307

(d) Cash assistance payments under the Ohio works first	7308
program, as exempted by section 5107.75 of the Revised Code;	7309

(e) Benefits and services under the prevention, retention,	7310
and contingency program, as exempted by section 5108.08 of the	7311
Revised Code;	7312

(f) Disability financial assistance payments, as exempted by	7313
section 5115.06 of the Revised Code;	7314

(g) Payments under section 24 or 32 of the "Internal Revenue	7315
Code of 1986," 100 Stat. 2085, 26 U.S.C. 1, as amended.	7316

(10)(a) Except in cases in which the person was convicted of	7317
or pleaded guilty to a violation of section 2921.41 of the Revised	7318
Code and in which an order for the withholding of restitution from	7319
payments was issued under division (C)(2)(b) of that section, in	7320
cases in which an order for withholding was issued under section	7321
2907.15 of the Revised Code, in cases in which an order for	7322
forfeiture was issued under division (A) or (B) of section	7323
2929.192 of the Revised Code, and in cases in which an order was	7324
issued under section 2929.193 or 2929.194 of the Revised Code, and	7325
only to the extent provided in the order, and except as provided	7326
in sections 3105.171, 3105.63, 3119.80, 3119.81, 3121.02, 3121.03,	7327
and 3123.06 of the Revised Code, the person's right to a pension,	7328
benefit, annuity, retirement allowance, or accumulated	7329
contributions, the person's right to a participant account in any	7330
deferred compensation program offered by the Ohio public employees	7331
deferred compensation board, a government unit, or a municipal	7332
corporation, or the person's other accrued or accruing rights, as	7333
exempted by section 145.56, 146.13, 148.09, 742.47, 3307.41,	7334
3309.66, or 5505.22 of the Revised Code, and the person's right to	7335
benefits from the Ohio public safety officers death benefit fund;	7336

(b) Except as provided in sections 3119.80, 3119.81, 3121.02,	7337
3121.03, and 3123.06 of the Revised Code, the person's right to	7338
receive a payment under any pension, annuity, or similar plan or	7339
contract, not including a payment from a stock bonus or	7340
profit-sharing plan or a payment included in division (A)(6)(b) or	7341
(10)(a) of this section, on account of illness, disability, death,	7342
age, or length of service, to the extent reasonably necessary for	7343
the support of the person and any of the person's dependents,	7344
except if all the following apply:	7345

(i) The plan or contract was established by or under the	7346
auspices of an insider that employed the person at the time the	7347
person's rights under the plan or contract arose.	7348

(ii) The payment is on account of age or length of service.

7349

(iii) The plan or contract is not qualified under the	7350
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 1, as	7351
amended.	7352

(c) Except for any portion of the assets that were deposited	7353
for the purpose of evading the payment of any debt and except as	7354
provided in sections 3119.80, 3119.81, 3121.02, 3121.03, and	7355
3123.06 of the Revised Code, the person's right in the assets held	7356
in, or to receive any payment under, any individual retirement	7357
account, individual retirement annuity, "Roth IRA," or education	7358
individual retirement account that provides benefits by reason of	7359
illness, disability, death, or age, to the extent that the assets,	7360
payments, or benefits described in division (A)(10)(c) of this	7361
section are attributable to any of the following:	7362

(i) Contributions of the person that were less than or equal	7363
to the applicable limits on deductible contributions to an	7364
individual retirement account or individual retirement annuity in	7365
the year that the contributions were made, whether or not the	7366
person was eligible to deduct the contributions on the person's	7367
federal tax return for the year in which the contributions were	7368
made;	7369

(ii) Contributions of the person that were less than or equal	7370
to the applicable limits on contributions to a Roth IRA or	7371
education individual retirement account in the year that the	7372
contributions were made;	7373

(iii) Contributions of the person that are within the	7374
applicable limits on rollover contributions under subsections 219,	7375
402(c), 403(a)(4), 403(b)(8), 408(b), 408(d)(3), 408A(c)(3)(B),	7376
408A(d)(3), and 530(d)(5) of the "Internal Revenue Code of 1986,"	7377
100 Stat. 2085, 26 U.S.C.A. 1, as amended.	7378

(d) Except for any portion of the assets that were deposited	7379
for the purpose of evading the payment of any debt and except as	7380
provided in sections 3119.80, 3119.81, 3121.02, 3121.03, and	7381
3123.06 of the Revised Code, the person's right in the assets held	7382
in, or to receive any payment under, any Keogh or "H.R. 10" plan	7383
that provides benefits by reason of illness, disability, death, or	7384
age, to the extent reasonably necessary for the support of the	7385
person and any of the person's dependents.	7386

(11) The person's right to receive spousal support, child	7387
support, an allowance, or other maintenance to the extent	7388
reasonably necessary for the support of the person and any of the	7389
person's dependents;	7390

(12) The person's right to receive, or moneys received during	7391
the preceding twelve calendar months from, any of the following:	7392

(a) An award of reparations under sections 2743.51 to 2743.72	7393
of the Revised Code, to the extent exempted by division (D) of	7394
section 2743.66 of the Revised Code;	7395

(b) A payment on account of the wrongful death of an	7396
individual of whom the person was a dependent on the date of the	7397
individual's death, to the extent reasonably necessary for the	7398
support of the person and any of the person's dependents;	7399

(c) Except in cases in which the person who receives the	7400
payment is an inmate, as defined in section 2969.21 of the Revised	7401
Code, and in which the payment resulted from a civil action or	7402
appeal against a government entity or employee, as defined in	7403
section 2969.21 of the Revised Code, a payment, not to exceed	7404
twenty thousand two hundred dollars, on account of personal bodily	7405
injury, not including pain and suffering or compensation for	7406
actual pecuniary loss, of the person or an individual for whom the	7407
person is a dependent;	7408

(d) A payment in compensation for loss of future earnings of	7409
the person or an individual of whom the person is or was a	7410
dependent, to the extent reasonably necessary for the support of	7411
the debtor and any of the debtor's dependents.	7412

(13) Except as provided in sections 3119.80, 3119.81,	7413
3121.02, 3121.03, and 3123.06 of the Revised Code, personal	7414
earnings of the person owed to the person for services in an	7415
amount equal to the greater of the following amounts:	7416

(a) If paid weekly, thirty times the current federal minimum	7417
hourly wage; if paid biweekly, sixty times the current federal	7418
minimum hourly wage; if paid semimonthly, sixty-five times the	7419
current federal minimum hourly wage; or if paid monthly, one	7420
hundred thirty times the current federal minimum hourly wage that	7421
is in effect at the time the earnings are payable, as prescribed	7422
by the "Fair Labor Standards Act of 1938," 52 Stat. 1060, 29	7423
U.S.C. 206(a)(1), as amended;	7424

(b) Seventy-five per cent of the disposable earnings owed to	7425
the person.	7426

(14) The person's right in specific partnership property, as	7427
exempted by ~~division (B)(3) of section 1775.24 of the Revised Code~~	7428
or the person's rights in a partnership pursuant to section	7429
1776.50 of the Revised Code, except as otherwise set forth in	7430
section 1776.50 of the Revised Code;	7431

(15) A seal and official register of a notary public, as	7432
exempted by section 147.04 of the Revised Code;	7433

(16) The person's interest in a tuition unit or a payment	7434
under section 3334.09 of the Revised Code pursuant to a tuition	7435
payment contract, as exempted by section 3334.15 of the Revised	7436
Code;	7437

(17) Any other property that is specifically exempted from	7438
execution, attachment, garnishment, or sale by federal statutes	7439
other than the "Bankruptcy Reform Act of 1978," 92 Stat. 2549, 11	7440
U.S.C.A. 101, as amended;	7441

(18) The person's aggregate interest in any property, not to	7442
exceed one thousand seventy-five dollars, except that division	7443
(A)(18) of this section applies only in bankruptcy proceedings.	7444

(B) On April 1, 2010, and on the first day of April in each	7445
third calendar year after 2010, the Ohio judicial conference shall	7446
adjust each dollar amount set forth in this section to reflect the	7447
change in the consumer price index for all urban consumers, as	7448
published by the United States department of labor, or, if that	7449
index is no longer published, a generally available comparable	7450
index, for the three-year period ending on the thirty-first day of	7451
December of the preceding year. Any adjustments required by this	7452
division shall be rounded to the nearest twenty-five dollars.	7453

The Ohio judicial conference shall prepare a memorandum	7454
specifying the adjusted dollar amounts. The judicial conference	7455
shall transmit the memorandum to the director of the legislative	7456
service commission, and the director shall publish the memorandum	7457
in the register of Ohio. (Publication of the memorandum in the	7458
register of Ohio shall continue until the next memorandum	7459
specifying an adjustment is so published.) The judicial conference	7460
also may publish the memorandum in any other manner it concludes	7461
will be reasonably likely to inform persons who are affected by	7462
its adjustment of the dollar amounts.	7463

7464

(1) "Disposable earnings" means net earnings after the	7465
garnishee has made deductions required by law, excluding the	7466
deductions ordered pursuant to section 3119.80, 3119.81, 3121.02,	7467
3121.03, or 3123.06 of the Revised Code.	7468

(2) "Insider" means:

7469

(a) If the person who claims an exemption is an individual, a	7470
relative of the individual, a relative of a general partner of the	7471
individual, a partnership in which the individual is a general	7472
partner, a general partner of the individual, or a corporation of	7473
which the individual is a director, officer, or in control;	7474

(b) If the person who claims an exemption is a corporation, a	7475
director or officer of the corporation; a person in control of the	7476
corporation; a partnership in which the corporation is a general	7477
partner; a general partner of the corporation; or a relative of a	7478
general partner, director, officer, or person in control of the	7479
corporation;	7480

(c) If the person who claims an exemption is a partnership, a	7481
general partner in the partnership; a general partner of the	7482
partnership; a person in control of the partnership; a partnership	7483
in which the partnership is a general partner; or a relative in, a	7484
general partner of, or a person in control of the partnership;	7485

(d) An entity or person to which or whom any of the following	7486
applies:	7487

(i) The entity directly or indirectly owns, controls, or	7488
holds with power to vote, twenty per cent or more of the	7489
outstanding voting securities of the person who claims an	7490
exemption, unless the entity holds the securities in a fiduciary	7491
or agency capacity without sole discretionary power to vote the	7492
securities or holds the securities solely to secure to debt and	7493
the entity has not in fact exercised the power to vote.	7494

(ii) The entity is a corporation, twenty per cent or more of	7495
whose outstanding voting securities are directly or indirectly	7496
owned, controlled, or held with power to vote, by the person who	7497
claims an exemption or by an entity to which division (C)(2)(d)(i)	7498
of this section applies.	7499

(iii) A person whose business is operated under a lease or	7500
operating agreement by the person who claims an exemption, or a	7501
person substantially all of whose business is operated under an	7502
operating agreement with the person who claims an exemption.	7503

(iv) The entity operates the business or all or substantially	7504
all of the property of the person who claims an exemption under a	7505
lease or operating agreement.	7506

(e) An insider, as otherwise defined in this section, of a	7507
person or entity to which division (C)(2)(d)(i), (ii), (iii), or	7508
(iv) of this section applies, as if the person or entity were a	7509
person who claims an exemption;	7510

(f) A managing agent of the person who claims an exemption.

7511

(3) "Participant account" has the same meaning as in section	7512
148.01 of the Revised Code.	7513

(4) "Government unit" has the same meaning as in section	7514
148.06 of the Revised Code.	7515

(D) For purposes of this section, "interest" shall be	7516
determined as follows:	7517

(1) In bankruptcy proceedings, as of the date a petition is	7518
filed with the bankruptcy court commencing a case under Title 11	7519
of the United States Code;	7520

(2) In all cases other than bankruptcy proceedings, as of the	7521
date of an appraisal, if necessary under section 2329.68 of the	7522
Revised Code, or the issuance of a writ of execution.	7523

An interest, as determined under division (D)(1) or (2) of	7524
this section, shall not include the amount of any lien otherwise	7525
valid pursuant to section 2329.661 of the Revised Code.	7526

Sec. 2901.431. On the filing of charges against a person who	7527
is a member of the public employees retirement system alleging	7528
that the person committed a felony on or after the effective date	7529
of this section, the prosecutor assigned to the case shall send	7530
written notice to the retirement system that the charges have been	7531
filed. The notice shall specifically identify the person.	7532

For purposes of this section, a violation or offense that	7533
includes as an element a course of conduct or the occurrence of	7534
multiple acts is committed on or after the effective date of this	7535
section if the course of conduct continues, one or more of the	7536
multiple acts occurs, or the person's accountability for the	7537
course of conduct or one or more of the multiple acts continues on	7538
or after that date.	7539

Sec. 2921.13. (A) No person shall knowingly make a false	7540
statement, or knowingly swear or affirm the truth of a false	7541
statement previously made, when any of the following applies:	7542

(1) The statement is made in any official proceeding.

7543

(2) The statement is made with purpose to incriminate	7544
another.	7545

(3) The statement is made with purpose to mislead a public	7546
official in performing the public official's official function.	7547

(4) The statement is made with purpose to secure the payment	7548
of unemployment compensation; Ohio works first; prevention,	7549
retention, and contingency benefits and services; disability	7550
financial assistance; retirement benefits or health care coverage	7551
from a state retirement system; economic development assistance,	7552
as defined in section 9.66 of the Revised Code; or other benefits	7553
administered by a governmental agency or paid out of a public	7554
treasury.	7555

(5) The statement is made with purpose to secure the issuance	7556
by a governmental agency of a license, permit, authorization,	7557
certificate, registration, release, or provider agreement.	7558

(6) The statement is sworn or affirmed before a notary public	7559
or another person empowered to administer oaths.	7560

(7) The statement is in writing on or in connection with a	7561
report or return that is required or authorized by law.	7562

(8) The statement is in writing and is made with purpose to	7563
induce another to extend credit to or employ the offender, to	7564
confer any degree, diploma, certificate of attainment, award of	7565
excellence, or honor on the offender, or to extend to or bestow	7566
upon the offender any other valuable benefit or distinction, when	7567
the person to whom the statement is directed relies upon it to	7568
that person's detriment.	7569

(9) The statement is made with purpose to commit or	7570
facilitate the commission of a theft offense.	7571

(10) The statement is knowingly made to a probate court in	7572
connection with any action, proceeding, or other matter within its	7573
jurisdiction, either orally or in a written document, including,	7574
but not limited to, an application, petition, complaint, or other	7575
pleading, or an inventory, account, or report.	7576

(11) The statement is made on an account, form, record,	7577
stamp, label, or other writing that is required by law.	7578

(12) The statement is made in connection with the purchase of	7579
a firearm, as defined in section 2923.11 of the Revised Code, and	7580
in conjunction with the furnishing to the seller of the firearm of	7581
a fictitious or altered driver's or commercial driver's license or	7582
permit, a fictitious or altered identification card, or any other	7583
document that contains false information about the purchaser's	7584
identity.	7585

(13) The statement is made in a document or instrument of	7586
writing that purports to be a judgment, lien, or claim of	7587
indebtedness and is filed or recorded with the secretary of state,	7588
a county recorder, or the clerk of a court of record.	7589

(14) The statement is made in an application filed with a	7590
county sheriff pursuant to section 2923.125 of the Revised Code in	7591
order to obtain or renew a license to carry a concealed handgun or	7592
is made in an affidavit submitted to a county sheriff to obtain a	7593
temporary emergency license to carry a concealed handgun under	7594
section 2923.1213 of the Revised Code.	7595

(15) The statement is required under section 5743.71 of the	7596
Revised Code in connection with the person's purchase of	7597
cigarettes or tobacco products in a delivery sale.	7598

(B) No person, in connection with the purchase of a firearm,	7599
as defined in section 2923.11 of the Revised Code, shall knowingly	7600
furnish to the seller of the firearm a fictitious or altered	7601
driver's or commercial driver's license or permit, a fictitious or	7602
altered identification card, or any other document that contains	7603
false information about the purchaser's identity.	7604

(C) No person, in an attempt to obtain a license to carry a	7605
concealed handgun under section 2923.125 of the Revised Code,	7606
shall knowingly present to a sheriff a fictitious or altered	7607
document that purports to be certification of the person's	7608
competence in handling a handgun as described in division (B)(3)	7609
of section 2923.125 of the Revised Code.	7610

(D) It is no defense to a charge under division (A)(6) of	7611
this section that the oath or affirmation was administered or	7612
taken in an irregular manner.	7613

(E) If contradictory statements relating to the same fact are	7614
made by the offender within the period of the statute of	7615
limitations for falsification, it is not necessary for the	7616
prosecution to prove which statement was false but only that one	7617
or the other was false.	7618

(F)(1) Whoever violates division (A)(1), (2), (3), (4), (5),	7619
(6), (7), (8), (10), (11), (13), or (15) of this section is guilty	7620
of falsification, a misdemeanor of the first degree.	7621

(2) Whoever violates division (A)(9) of this section is	7622
guilty of falsification in a theft offense. Except as otherwise	7623
provided in this division, falsification in a theft offense is a	7624
misdemeanor of the first degree. If the value of the property or	7625
services stolen is one thousand dollars or more and is less than	7626
seven thousand five hundred dollars, falsification in a theft	7627
offense is a felony of the fifth degree. If the value of the	7628
property or services stolen is seven thousand five hundred dollars	7629
or more and is less than one hundred fifty thousand dollars,	7630
falsification in a theft offense is a felony of the fourth degree.	7631
If the value of the property or services stolen is one hundred	7632
fifty thousand dollars or more, falsification in a theft offense	7633
is a felony of the third degree.	7634

(3) Whoever violates division (A)(12) or (B) of this section	7635
is guilty of falsification to purchase a firearm, a felony of the	7636
fifth degree.	7637

(4) Whoever violates division (A)(14) or (C) of this section	7638
is guilty of falsification to obtain a concealed handgun license,	7639
a felony of the fourth degree.	7640

(G) A person who violates this section is liable in a civil	7641
action to any person harmed by the violation for injury, death, or	7642
loss to person or property incurred as a result of the commission	7643
of the offense and for reasonable attorney's fees, court costs,	7644
and other expenses incurred as a result of prosecuting the civil	7645
action commenced under this division. A civil action under this	7646
division is not the exclusive remedy of a person who incurs	7647
injury, death, or loss to person or property as a result of a	7648
violation of this section.	7649

Sec. 2929.194. (A) This section applies to members of the	7650
public employees retirement system except that in any circumstance	7651
in which either section 2929.192 or 2929.193 of the Revised Code	7652
applies this section does not apply.	7653

(B) If an offender is being sentenced for a felony offense	7654
that was the cause of a physical or mental disability in the	7655
offender and was committed on or after the effective date of this	7656
section while the offender was a member of the public employees	7657
retirement system, in addition to any sanction it imposes under	7658
section 2929.14, 2929.15, 2929.16, 2929.17, or 2929.18 of the	7659
Revised Code but subject to division (C) of this section, the	7660
court shall order forfeiture of any right of the offender to a	7661
disability benefit from the retirement system that is based on the	7662
disability caused by commission of the felony. The forfeiture	7663
shall be ordered regardless of whether a disability benefit has	7664
been requested or granted. A forfeiture ordered under this section	7665
is part of, and shall be included in, the offender's sentence.	7666

(C) Before sentencing in a case in which the sentencing court	7667
is required to order forfeiture under division (B) of this	7668
section, the offender may request a hearing regarding the	7669
forfeiture by delivering a written request for a hearing to the	7670
court. If there is a timely request, the court shall schedule the	7671
hearing to be conducted before sentencing. Not later than ten days	7672
prior to the scheduled date of the hearing, the court shall give	7673
notice of the hearing date to the offender, the prosecutor who	7674
handled the case, and the retirement system. The hearing shall be	7675
limited to determination of whether the offender's disability	7676
resulted from commission of the offense. If a disability benefit	7677
has already been granted, the retirement system shall submit to	7678
the court documentation of the evidence on which the benefit was	7679
granted.	7680

(D) If the offender does not make a timely request for a	7681
hearing or if a hearing is held and the court determines that the	7682
disability resulted from commission of the offense, the court	7683
shall order the forfeiture of any right the offender may have to a	7684
disability benefit from the retirement system that is based on the	7685
disability caused by commission of the felony. If the disability	7686
benefit has already been granted, the court shall order	7687
termination of the benefit. Any disability benefit paid to the	7688
offender prior to its termination may be recovered in accordance	7689
with section 145.563 of the Revised Code.	7690

(E) The court shall send a copy of the journal entry imposing	7691
sentence on the offender to the retirement system.	7692

(F) For purposes of this section, any violation or offense	7693
that includes as an element a course of conduct or the occurrence	7694
of multiple acts is committed on or after the effective date of	7695
this section if the course of conduct continues, one or more of	7696
the multiple acts occurs, or the offender's accountability for the	7697
course of conduct or for one or more of the multiple acts	7698
continues on or after the effective date of this section.	7699

Sec. 3105.80. As used in this section and sections 3105.81	7700
to 3105.90 of the Revised Code:	7701

(A) "Alternate payee" means a party in an action for divorce,	7702
legal separation, annulment, or dissolution of marriage who is to	7703
receive one or more payments from a benefit or lump sum payment	7704
under an order issued under section 3105.171 or 3105.65 of the	7705
Revised Code that is in compliance with sections 3105.81 to	7706
3105.90 of the Revised Code.	7707

(B) "Benefit" means a periodic payment under a pension,	7708
annuity, allowance, or other type of benefit, other than a	7709
survivor benefit, that has been or may be granted to a participant	7710
under sections 742.01 to 742.61 or Chapter 145., 3307., 3309., or	7711
5505. of the Revised Code or any payment that is to be made under	7712
a contract a participant has entered into for the purposes of an	7713
alternative retirement plan. "Benefit" also includes all amounts	7714
received or to be received under a plan of payment elected under	7715
division ~~(B)(4)~~(E)(1) of section 145.46, division (B) of section	7716
3307.60, or division (B)(4) of section 3309.46 of the Revised	7717
Code.	7718

(C) "Lump sum payment" means a payment of accumulated	7719
contributions standing to a participant's credit under sections	7720
742.01 to 742.61 or Chapter 145., 3307., 3309., or 5505. of the	7721
Revised Code or pursuant to a contract a participant has entered	7722
into for the purposes of an alternative retirement plan and any	7723
other payment made or that may be made to a participant under	7724
those sections or chapters on withdrawal of a participant's	7725
contributions. "Lump sum payment" includes a lump sum payment	7726
under section 145.384, 742.26, 3307.352, or 3309.344 of the	7727
Revised Code.	7728

(D) "Participant" means a member, contributor, retirant, or	7729
disability benefit recipient who is or will be entitled to a	7730
benefit or lump sum payment under sections 742.01 to 742.61 or	7731
Chapter 145., 3307., 3309., or 5505. of the Revised Code or an	7732
employee who elects to participate in an alternative retirement	7733
plan under Chapter 3305. of the Revised Code.	7734

(E) "Personal history record" has the same meaning as in	7735
sections 145.27, 742.41, 3305.20, 3307.20, 3309.22, and 5505.04 of	7736
the Revised Code.	7737

(F) "Public retirement program" means the public employees	7738
retirement system, Ohio police and fire pension fund, school	7739
employees retirement system, state teachers retirement system,	7740
state highway patrol retirement system, or an entity providing an	7741
alternative retirement plan under Chapter 3305. of the Revised	7742
Code.	7743

Sec. 3305.06. (A) Each electing employee shall contribute an	7744
amount, which shall be a certain percentage of the employee's	7745
compensation, to the provider of the investment option the	7746
employee has selected. This percentage shall be the percentage the	7747
electing employee would have otherwise been required to contribute	7748
to the state retirement system that applies to the employee's	7749
position, except that the percentage shall not be less than three	7750
per cent. Employee contributions under this division may be	7751
treated as employer contributions in accordance with Internal	7752
Revenue Code 414(h).	7753

(B) Each public institution of higher education employing an	7754
electing employee shall contribute a percentage of the employee's	7755
compensation to the provider of the investment option the employee	7756
has selected. This percentage shall be equal to the percentage	7757
that the public institution of higher education would otherwise	7758
contribute on behalf of that employee to the state retirement	7759
system that would otherwise cover that employee's position, less	7760
the percentage contributed by the public institution of higher	7761
education under division (D) of this section.	7762

(C)(1) In no event shall the amount contributed by the	7763
electing employee pursuant to division (A) of this section and on	7764
the electing employee's behalf pursuant to division (B) of this	7765
section be less than the amount necessary to qualify the plan as a	7766
state retirement system pursuant to Internal Revenue Code	7767
3121(b)(7) and the regulations adopted thereunder.	7768

(2) The full amount of the electing employee's contribution	7769
under division (A) of this section and the full amount of the	7770
employer's contribution made on behalf of that employee under	7771
division (B) of this section shall be paid to the appropriate	7772
provider for application to the electing employee's investment	7773
option.	7774

(D) Each public institution of higher education employing an	7775
electing employee shall contribute on behalf of that employee to	7776
the state retirement system that otherwise applies to the electing	7777
employee's position a percentage of the electing employee's	7778
compensation to mitigate any negative financial impact of the	7779
alternative retirement program on the state retirement system. The	7780
percentage shall be six per cent, except that the percentage may	7781
be adjusted by the Ohio retirement study council to reflect the	7782
determinations made by actuarial studies conducted under section	7783
171.07 of the Revised Code. Any adjustment shall become effective	7784
on the first day of the second month following submission of the	7785
actuarial study to the Ohio board of regents under section 171.07	7786
of the Revised Code.	7787

Contributions on behalf of an electing employee shall	7788
continue in accordance with this division until the occurrence of	7789
the following:	7790

(1) If the electing employee would be subject to Chapter 145.	7791
of the Revised Code had the employee not made an election pursuant	7792
to section 3305.05 or 3305.051 of the Revised Code, until the	7793
unfunded actuarial accrued liability for all benefits, except	7794
health care benefits provided under section ~~145.325 or~~ 145.58 or	7795
145.584 of the Revised Code and benefit increases provided after	7796
March 31, 1997, is fully amortized, as determined by the annual	7797
actuarial valuation prepared under section 145.22 of the Revised	7798
Code;	7799

(2) If the electing employee would be subject to Chapter	7800
3307. of the Revised Code had the employee not made an election	7801
pursuant to section 3305.05 or 3305.051 of the Revised Code, until	7802
the unfunded actuarial accrued liability for all benefits, except	7803
health care benefits provided under section 3307.39 ~~or 3307.61~~ of	7804
the Revised Code and benefit increases provided after March 31,	7805
1997, is fully amortized, as determined by the annual actuarial	7806
valuation prepared under section 3307.51 of the Revised Code;	7807

(3) If the electing employee would be subject to Chapter	7808
3309. of the Revised Code had the employee not made an election	7809
pursuant to section 3305.05 or 3305.051 of the Revised Code, until	7810
the unfunded actuarial accrued liability for all benefits, except	7811
health care benefits provided under section 3309.375 or 3309.69 of	7812
the Revised Code and benefit increases provided after March 31,	7813
1997, is fully amortized, as determined by the annual actuarial	7814
valuation prepared under section 3309.21 of the Revised Code.	7815

Sec. 3309.312. (A) Not later than ninety days after	7816
September 16, 1998, a member who, on September 16, 1998, is	7817
employed full time pursuant to section 3345.04 of the Revised Code	7818
by the university of Akron as a state university law enforcement	7819
officer may elect to transfer to the public employees retirement	7820
system in accordance with this section. An election shall be made	7821
by giving notice to the school employees retirement system on a	7822
form provided by the school employees retirement board and shall	7823
be irrevocable.	7824

(B) When a member makes the election described in this	7825
section, the school employees retirement system shall notify the	7826
public employees retirement system. The school employees	7827
retirement system shall transfer all of the member's service	7828
credit to the public employees retirement system and shall certify	7829
to the public employees retirement system a copy of the member's	7830
records of service and contributions. For each year or portion of	7831
a year of credit, the school employees retirement system shall	7832
transfer to the public employees retirement system all of the	7833
following:	7834

(1) An amount equal to the accumulated contributions standing	7835
to the member's credit;	7836

(2) An amount equal to the total employer contributions paid	7837
on behalf of the member;	7838

(3) Any amount paid by the member or employer to the school	7839
employees retirement system for the purchase of service credit.	7840

At the request of the public employees retirement system, the	7841
employer of a member who makes an election under this section	7842
shall certify to the public employees retirement system the	7843
member's salary.	7844

(C) A member who elects to transfer to the public employees	7845
retirement system under this section shall make contributions and	7846
receive benefits in accordance with ~~divisions (B) to (F) of~~	7847
section ~~145.33~~145.332 of the Revised Code.	7848

(D) A member who fails to make an election in accordance with	7849
this section shall remain a member of the school employees	7850
retirement system.	7851

Sec. 3375.411. A board of library trustees of a free public	7852
library, appointed pursuant to the provisions of sections 3375.06,	7853
3375.08, 3375.12, 3375.15, and 3375.22 of the Revised Code, which	7854
has not less than seventy-five full-time employees, and which,	7855
prior to September 16, 1943, was providing for retirement of the	7856
employees of such library with annuities, insurance, or other	7857
provisions, under authority granted by former section 7889 of the	7858
General Code, may provide such retirement, insurance, or other	7859
provisions in the same manner authorized by former section 7889 of	7860
the General Code, as follows: the library board of such library	7861
which has appropriated and paid the board's portion provided in	7862
such system or plan, may continue to appropriate and pay the	7863
board's portion provided in such system or plan out of the funds	7864
received to the credit of such board by taxation or otherwise.	7865
Each employee of such library who is to be included in a system of	7866
retirement shall contribute to the retirement fund not less than	7867
four per cent per annum of the employee's salary from the time of	7868
eligibility to join the retirement system to the time of	7869
retirement. If a group insurance plan is installed by any library,	7870
not less than fifty per cent of the cost of such insurance shall	7871
be borne by the employees included in such plan.	7872

Provided, any employee whose employment by said library began	7873
on or after September 16, 1943, may exempt self from inclusion in	7874
such retirement system, or withdraw from such retirement system.	7875
Upon such exemption or withdrawal, such person shall become a	7876
member of the public employees retirement system in accordance	7877
with former section 145.02 and sections ~~145.02,~~ 145.03, and 145.28	7878
of the Revised Code, respectively. All employees appointed for the	7879
first time on and after January 1, 1956, shall, for retirement	7880
purposes, be eligible only for membership in the public employees	7881
retirement system as provided in Chapter 145. of the Revised Code.	7882

A library board which provides for the retirement of its	7883
employees with annuities, insurance, or other provisions under the	7884
authority granted by this section may, pursuant to a board	7885
resolution adopted within thirty days after the effective date of	7886
this section, terminate such retirement plan. Upon the effective	7887
date of such termination, which is specified in the resolution,	7888
each employee covered by such retirement plan shall become a	7889
member of the public employees retirement system.	7890

Section 2. That existing sections 101.92, 101.93, 145.01,	7891
145.04, 145.041, 145.05, 145.057, 145.06, 145.09, 145.19, 145.191,	7892
145.192, 145.193, 145.20, 145.201, 145.22, 145.23, 145.27, 145.28,	7893
145.29, 145.291, 145.293, 145.294, 145.295, 145.297, 145.298,	7894
145.299, 145.2911, 145.2912, 145.2913, 145.2914, 145.30, 145.301,	7895
145.31, 145.32, 145.323, 145.325, 145.33, 145.331, 145.35, 145.36,	7896
145.361, 145.362, 145.37, 145.38, 145.383, 145.384, 145.39,	7897
145.40, 145.401, 145.41, 145.43, 145.45, 145.452, 145.46, 145.47,	7898
145.473, 145.48, 145.483, 145.49, 145.51, 145.54, 145.56, 145.561,	7899
145.563, 145.58, 145.62, 145.63, 145.64, 145.813, 145.814, 145.82,	7900
145.83, 145.87, 145.88, 145.92, 145.95, 145.97, 742.63, 2329.66,	7901
2921.13, 3105.80, 3305.06, 3309.312, and 3375.411 and sections	7902
145.02, 145.292, 145.321, 145.322, 145.324, 145.326, 145.327,	7903
145.328, 145.329, 145.3210, 145.3211, 145.3212, 145.3213,	7904
145.332, 145.34, 145.42, 145.44, 145.461, and 145.462 of the	7905
Revised Code are hereby repealed.	7906

Section 3. Notwithstanding the times specified in the	7907
amendments to section 145.87 of the Revised Code made by this act,	7908
if the Public Employees Retirement Board determines that a	7909
decrease in the percentage transferred under that section is	7910
warranted, the Board may decrease the percentage transferred not	7911
later than one hundred twenty days after the effective date of	7912
this section. The decrease shall take effect on the first day of	7913
the second month following the Board's action.	7914

Section 4. (A) The amendments by this act regarding	7915
purchasing service credit from the Public Employees Retirement	7916
System do not apply to service credit purchases initiated not	7917
later than six months after the effective date of this section. A	7918
purchase shall be considered initiated not later than the date	7919
that is six months after the effective date of this section if the	7920
member makes one or more payments not later than that date or the	7921
system receives a payroll deduction form with a post-mark date	7922
that is not later than that date and the amount deducted is	7923
received by the system not later than one hundred twenty days	7924
after the post-mark date.	7925

(B) A purchase of service credit under Chapter 145. of the	7926
Revised Code that is initiated as described in division (A) of	7927
this section shall continue at the total cost of that credit	7928
immediately before the effective date of this section if the	7929
purchase is completed not later than five years and six months	7930
after the effective date of this section and the member complies	7931
with any other requirements of section 145.294 of the Revised Code	7932
and any applicable rules adopted pursuant to that section.	7933

(C)(1) Except as otherwise provided in this division, a	7934
member who is subject to a payroll deduction agreement described	7935
in division (E) of Ohio Administrative Code section 145-1-38 for	7936
the purchase of service credit under Chapter 145. of the Revised	7937
Code is ineligible to initiate under this section a purchase of	7938
the same type of service credit while the agreement is in effect.	7939

(2)(a) Subject to division (C)(2)(b) of this section and	7940
notwithstanding section 145.294 of the Revised Code or any rules	7941
adopted pursuant to that section, a member who, on the effective	7942
date of this section, is subject to a payroll deduction agreement	7943
described in division (E) of Ohio Administrative Code section	7944
145-1-38 for the purchase of service credit under section 145.201	7945
of the Revised Code may initiate, by a lump sum or partial	7946
payment, the purchase of any additional credit the member is	7947
eligible to purchase under section 145.201 of the Revised Code. A	7948
purchase initiated under division (C)(2)(a) of this section is	7949
subject to division (B) of this section.	7950

(b) Credit based on service for which the earnable salary is	7951
less than one thousand dollars per month of earnable salary is not	7952
eligible for purchase under division (C)(2)(a) of this section.	7953

(c) If a member who elects to make a purchase under division	7954
(C)(2)(a) of this section fails to complete a payroll deduction	7955
agreement described in that division, the member shall receive a	7956
refund of the amounts paid under division (C)(2)(a) of this	7957
section. A refund cancels any credit purchased with the refunded	7958
amount.	7959

(D) The Public Employees Retirement Board shall adopt rules	7960
specifying the service credit purchases that are subject to this	7961
section.	7962

Section 5. Notwithstanding sections 145.32 and 145.37 of the	7963
Revised Code, as amended by this act, an application for age and	7964
service retirement that is received by the Public Employees	7965
Retirement System on or after the effective date of this section	7966
but not later than ninety days after that date shall have an	7967
effective date of retirement that is the first day of the month	7968
following the later of the following:	7969

(A) The last day for which compensation was paid;

7970

(B) The attainment of minimum age or service credit	7971
retirement eligibility provided under section 145.32, 145.332, or	7972
145.37 of the Revised Code;	7973

7974

Section 6. Sections 1, 2, 3, 4, and 5 of this act take effect	7975
January 7, 2013.	7976

Section 7. The amendments by this act regarding purchasing	7977
service credit from the Public Employees Retirement System shall	7978
not be construed as intent by the System to increase the cost of	7979
service credit under section 145.301 of the Revised Code.	7980

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Bill Text: OH SB343 | 2011-2012 | 129th General Assembly | Engrossed

Ohio Senate Bill 343 (Prior Session Legislation)

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