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Home » US Law » 2022 Ohio Revised Code » Title 1 | State Government » Chapter 148 | Deferred Compensation Program

Section 148.01 | Deferred Compensation Program Definitions.

Effective: September 7, 2021 Latest Legislation: Senate Bill 27 – 134th General Assembly (A) As used in this chapter: (1) “Eligible employee” means any public employee, as defined in division (A) of section 145.01 of the Revised Code; any person eligible to become a member of the public employees retirement system under section 145.20 of […]

Section 148.02 | Public Employees Deferred Compensation Board.

Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly The Ohio public employees deferred compensation board shall be comprised of a member of the house of representatives and a member of the senate, who shall not be of the same political party, each to be appointed to serve at the pleasure […]

Section 148.04 | Program for Deferral of Compensation.

Effective: September 7, 2021 Latest Legislation: Senate Bill 27 – 134th General Assembly (A) The Ohio public employees deferred compensation board shall initiate, plan, expedite, and, subject to an appropriate assurance of the approval of the internal revenue service, promulgate and offer to all eligible employees, and thereafter administer on behalf of all participating employees […]

Section 148.041 | Informational Materials.

Effective: September 7, 2021 Latest Legislation: Senate Bill 27 – 134th General Assembly (A) Unless the employee will be automatically enrolled in the Ohio public employees deferred compensation program under section 148.042 of the Revised Code, whenever an eligible employee becomes employed in a position paid by warrant of the director of budget and management, […]

Section 148.042 | Automatic Enrollment.

Effective: September 7, 2021 Latest Legislation: Senate Bill 27 – 134th General Assembly (A) As used in this section, “employing authority” means both of the following: (1) The supreme court, house of representatives, senate, legislative service commission, secretary of state, auditor of state, treasurer of state, or attorney general with respect to employees of those […]

Section 148.05 | Confidentiality of Records.

Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (A)(1) As used in this division, “personal history record” means information maintained by the Ohio public employees deferred compensation board on an individual who is a participating employee or continuing member that includes the address, telephone number, social security number, record of […]

Section 148.06 | Additional Programs for Deferral of Compensation.

Effective: March 21, 2017 Latest Legislation: Senate Bill 220 – 131st General Assembly (A) As used in this section: (1) “Government unit” means a county, park district of any kind, conservancy district, sanitary district, regional water and sewer district, regional transit authority, health district, public library district, county law library, joint county department of job […]

Section 148.061 | Tax Treatment of Deferred Compensation.

Effective: March 22, 2012 Latest Legislation: House Bill 225 – 129th General Assembly In addition to the program of deferred compensation that may be offered under this chapter, a board of township trustees may offer to all of the officers and employees of the township plans or programs for deferring compensation designed for favorable tax […]

Section 148.09 | Exemption of Benefits From Rights of Creditors.

Effective: March 22, 2001 Latest Legislation: Senate Bill 180 – 123rd General Assembly Except as provided in sections 3105.171 and 3105.63 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code and this chapter, a participant account or any benefit or other right accrued or accruing to any person under this chapter or under […]