reglab/housing_qa huggingface dataset:
Ohio Rev Code § 145.471 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.471 | Crediting of Interest to Individual Accounts of Contributors.

Effective: April 6, 2007|Latest Legislation:  House Bill 272 - 126th General Assembly|(A)(1) On and after December 13, 2000, the public employees retirement board shall credit interest to the individual accounts of contributors, except that interest shall not be credited to the individual account of a PERS or other system retirant, as defined in section 145.38 of the Revised Code, for contributions received during the period described in division (B)(4)(a) or (b) of section 145.38 of the Revised Code. For amounts deposited by a contributor under section 145.62 or the version of division (C) of section 145.23 of the Revised Code as it existed immediately prior to the effective date of this amendment, interest or earnings shall be credited in accordance with that section and former division.(2) Except as provided in section 145.472 of the Revised Code, the board shall not credit interest to individual accounts for the period beginning December 31, 1958, and ending on December 13, 2000.(B) For contributions received in a calendar year, interest shall be earned beginning on the first day of the calendar year next following and ending on the last day of that year, except that interest shall be earned, in the case of an application for retirement or payment under section 145.40 or 145.43 of the Revised Code, ending on the last day of the month prior to retirement or payment under those sections. The board shall credit interest at the end of the calendar year in which it is earned.
Ohio Rev Code § 145.472 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.472 | Crediting of Interest on Account Balances of Contributors as of 12-31-98.

Effective: April 6, 2007|Latest Legislation:  House Bill 272 - 126th General Assembly|This section applies to individuals who are contributors on December 13, 2000.(A) Not later than thirty days after December 13, 2000, the public employees retirement board shall credit interest to the individual account of each contributor in accordance with this section, except that interest shall not be credited to the individual account of a PERS or other system retirant, as defined in section 145.38 of the Revised Code, for contributions received during the period described in division (B)(4)(a) or (b) of section 145.38 of the Revised Code. For amounts deposited by a contributor under section 145.62 or the version of division (C) of section 145.23 of the Revised Code as it existed immediately prior to the effective date of this amendment, interest or earnings shall be credited in accordance with that section or former division.For contributors with service credit earned prior to December 31, 1981, the board may reflect the compounding of interest by using factors provided by the board's actuary.(B) The interest credited under this section shall be calculated on all amounts on deposit in an individual's account in the employees' savings fund as follows:(1) If this section takes effect on or before December 31, 2000, interest shall be calculated on amounts on deposit on December 31, 1998.(2) If this section takes effect after December 31, 2000, interest shall be calculated on amounts on deposit on December 31, 1999.
Ohio Rev Code § 145.473 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.473 | Interest Rates.

Effective: January 7, 2013|Latest Legislation:  Senate Bill 343 - 129th General Assembly|(A) The rate of interest credited to individual accounts of contributors under sections 145.471 and 145.472 of the Revised Code shall be as follows: (1) Four per cent per annum, compounded annually, to and including December 31, 1955;(2) Three per cent per annum, compounded annually, from January 1, 1956, to and including December 31, 1963;(3) Three and one-quarter per cent per annum, compounded annually, from January 1, 1964, to and including December 31, 1969;(4) Four per cent per annum, compounded annually, from January 1, 1970, to and including the day before December 13, 2000;(5) An amount determined by the public employees retirement board that is not greater than six per cent per annum, compounded annually, on and after December 13, 2000.(B) For the purpose of determining the reserve value of a contributor's annuity, the rate of interest shall be as follows:(1) Four per cent per annum, compounded annually, for contributors retiring before October 1, 1956;(2) Three per cent per annum, compounded annually, for contributors retiring on or after October 1, 1956, but before January 1, 1964;(3) Three and one-quarter per cent per annum, compounded annually, for contributors retiring on or after January 1, 1964, but before January 1, 1970;(4) Four per cent per annum, compounded annually, for contributors retiring on or after January 1, 1970, but before December 13, 2000;(5) An amount determined by the board based on the recommendation of the board's actuary, compounded annually, for contributors retiring on or after December 13, 2000.
Ohio Rev Code § 145.48 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.48 | Rate of Employer Contribution.

Effective: January 7, 2013|Latest Legislation:  Senate Bill 343 - 129th General Assembly|(A) Each employer shall pay to the public employees retirement system an amount that shall be a certain per cent of the earnable salary of all contributors to be known as the "employer contribution," except that the public employees retirement board may raise the employer contribution to a rate not to exceed fourteen per cent of the earnable salaries of all contributors. (B)(1) On the basis of regular interest and of such mortality and other tables as are adopted by the public employees retirement board, the actuary for the board shall determine the liabilities and employer rates of contribution as follows:(a) The percentage of earnable salary that, when added to the per cent of earnable salary contributed by each member, will cover the costs of benefits to be paid to members for each year of service rendered;(b) The percentage of earnable salary that, if paid over a period of future years, will discharge fully the system's unfunded actuarial accrued pension liability;(c) The percentage of earnable salary designated by the board to pay benefits authorized under section 145.58 of the Revised Code.(2) If recognized assets exceed the liabilities for service previously rendered, on approval of the board, a percentage of earnable salary may be deducted from the employer rates of contribution that, if deducted annually over a period of future years, will eliminate the excess.
Ohio Rev Code § 145.483 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.483 | Statement of Delinquent Contributions.

Effective: January 7, 2013|Latest Legislation:  Senate Bill 343 - 129th General Assembly|Upon a finding that an employer failed to deduct contributions pursuant to section 145.47 of the Revised Code during a period of employment for which such contributions were required, a statement of delinquent contributions shall be prepared showing the amount the contributor and employer would have contributed had regular payroll deductions been taken. Simple interest from the end of each calendar year at a rate equal to the assumed actuarial rate of interest at the time the statement is prepared shall be included. If delinquent contribution statements are paid later than thirty days after the end of the month in which they become an obligation of the employer, any balance remaining shall be collected with penalties and interest pursuant to section 145.51 of the Revised Code. Any amount paid under this section by an employer shall be credited in accordance with section 145.23 of the Revised Code.
Ohio Rev Code § 145.49 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.49 | Calculations of Employee and Employer Contribution Rates Separately.

Effective: January 7, 2013|Latest Legislation:  Senate Bill 343 - 129th General Assembly|(A) Notwithstanding section 145.47 of the Revised Code: (1) The public employees retirement system shall be authorized to calculate the employee contribution rates separately for those public employees contributing toward benefits as PERS public safety officers under section 145.332 of the Revised Code.(2) Each public employee contributing toward benefits as PERS law enforcement officers under section 145.332 of the Revised Code shall contribute to the employees' savings fund the rate determined under division (A)(1) of this section plus an additional percentage specified by the public employees retirement board, which shall initially be one per cent of the employee's earnable salary and shall not be increased to more than two per cent of the employee's earnable salary.(B) Notwithstanding section 145.48 of the Revised Code, the public employees retirement system shall be authorized to calculate the employer contribution rates separately for those public employees contributing toward benefits as PERS public safety officers under section 145.332 of the Revised Code or as PERS law enforcement officers under that section, except that the employer contribution rate shall not exceed eighteen and one-tenth per cent of the earnable salaries of those employees.(C) If the public employees retirement board adopts a rule under division (P) of section 145.332 of the Revised Code under which service as a public safety officer is treated as service as a law enforcement officer, the contributions for service as a public safety officer shall be at the rate for service as a law enforcement officer.
Ohio Rev Code § 145.52 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.52 | Transitional Liability - Installment Payments.

Effective: April 6, 2007|Latest Legislation:  House Bill 272 - 126th General Assembly|(A) As used in this section and section 145.53 of the Revised Code, "transitional liability" means an amount equal to the employer obligation due under division (A) of section 145.51 of the Revised Code for the months of October, November, and December of 2007.(B) The transitional liability is payable in three installments on or before December 31, 2008, December 31, 2009, and December 31, 2010.(1) The first installment is due not later than December 31, 2008, and equals the portion of the transitional liability for the month of October 2007.(2) The second installment is due not later than December 31, 2009, and equals the portion of the transitional liability for the month of November 2007.(3) The third installment is due not later than December 31, 2010, and equals the portion of the transitional liability for the month of December 2007.(C) Interest and penalties for failing to pay amounts when due under division (B) of this section shall be calculated in accordance with division (C) of section 145.51 of the Revised Code.
Ohio Rev Code § 145.53 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.53 | Amounts Credited to Employer Transitional Liability.

Effective: April 6, 2007|Latest Legislation:  House Bill 272 - 126th General Assembly|(A) From the employer obligation for the month of February 2008, under section 145.51 of the Revised Code, an amount equal to the portion of the employer obligation attributable to section 145.86 of the Revised Code for the months of October, November, and December of 2007, shall be credited to the PERS defined contribution plan to satisfy the portion of the transitional liability attributable to section 145.86 of the Revised Code.(B) When the amount described in division (A) of this section is credited to the PERS defined contribution plan, an equal amount shall be added to the transitional liability described in section 145.52 of the Revised Code to satisfy a portion of the February 2008 employer obligation that is attributable to the PERS defined benefit plan. This amount shall be paid in accordance with section 145.52 of the Revised Code, and shall be prorated to correspond with the portion of the transitional liability due under division (B) of that section.
Ohio Rev Code § 145.54 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.54 | Annual Estimate of Amount Necessary to Defray Expenses; Transfer of Funds.

Effective: January 7, 2013|Latest Legislation:  Senate Bill 343 - 129th General Assembly|The public employees retirement board shall estimate annually the amount required to defray the expenses of the administration of the public employees retirement system in the ensuing year. If in the judgment of the board, as evidenced by a resolution of that board in its minutes, the amount in the income fund exceeds the amount necessary to cover the ordinary requirements of that fund, the board may transfer to the expense fund such excess amount not exceeding the entire amount required to cover the expenses as estimated for the year. If the amount in the expense fund, including any amount transferred from the income fund, is not sufficient to defray the expenses of administration of the system in the ensuing year, the board may transfer any remaining amount required for the expense fund to that fund from the employer's accumulation fund.
Ohio Rev Code § 145.55 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.55 | Members Deemed to Consent to Deductions.

Effective: September 21, 2000|Latest Legislation:  House Bill 628 - 123rd General Assembly|The deductions provided for in this chapter shall be made notwithstanding that the minimum compensation provided for by law for any contributor is reduced thereby. Every contributor is deemed to consent to the deductions made and provided for in this chapter. Payment less the deductions shall be a complete discharge and acquittance of all claims and demands whatsoever for the services rendered by such person during the period covered by such payment.
Ohio Rev Code § 145.56 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.56 | Tax Exemptions.

Effective: January 1, 2016|Latest Legislation:  House Bill 64 - 131st General Assembly|The right of an individual to a pension, an annuity, or a retirement allowance itself, the right of an individual to any optional benefit, any other right accrued or accruing to any individual, under this chapter, or under any municipal retirement system established subject to this chapter under the laws of this state or any charter, the various funds created by this chapter, or under such municipal retirement system, and all moneys, investments, and income from moneys or investments are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section 5748.02, 5748.08, or 5748.09 of the Revised Code, and, except as provided in sections 145.57, 145.572, 145.573, 145.574, 3105.171, 3105.65, and 3115.501 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter and sections 3105.171, 3105.65, and 3115.501 and Chapters 3119., 3121., 3123., and 3125. of the Revised Code.
Ohio Rev Code § 145.561 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.561 | Acquiring Vested Right in Pension When Granted.

Effective: January 7, 2013|Latest Legislation:  Senate Bill 343 - 129th General Assembly|(A) Except as provided in division (B) of this section and section 145.363, 145.573, or 145.574 of the Revised Code, the granting of a retirement allowance, annuity, pension, or other benefit to any person pursuant to action of the public employees retirement board vests a right in such person, so long as the person remains the recipient of any benefit of the funds established by section 145.23 of the Revised Code, to receive such retirement allowance, annuity, pension, or other benefit at the rate fixed at the time of granting such retirement allowance, annuity, pension, or other benefit. Such right shall also be vested with equal effect in the recipient of a grant heretofore made from any of the funds named in section 145.23 of the Revised Code. (B) This section does not apply to an increase made under section 145.323 of the Revised Code for a recipient whose benefit effective date is on or after the effective date of this amendment.
Ohio Rev Code § 145.562 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.562 | Waiver of Rights.

Effective: June 30, 1991|Latest Legislation:  House Bill 382 - 119th General Assembly|(A) Any person who is receiving an allowance or benefit or any increases under this chapter may, at any time, waive his rights thereto, or to a portion thereof, by filing a written notice of waiver with the public employees retirement board. Except as provided in division (B) of this section, such waiver shall remain in effect until the first day of the month following his death or the filing of his written cancellation of such waiver with the public employees retirement board. Any amount so waived shall be forever forfeited.(B) If a beneficiary waives in writing all claim to any benefits under this chapter prior to receipt of the first benefit, the waiver shall put in effect the succession of beneficiaries as provided in division (C) of section 145.43 of the Revised Code and shall be irrevocable.
Ohio Rev Code § 145.563 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.563 | Adjustment for and Recovery of Erroneous Payments.

Effective: March 23, 2015|Latest Legislation:  Senate Bill 42 - 130th General Assembly|Notwithstanding section 145.561 of the Revised Code:(A) The public employees retirement system may adjust an allowance or benefit payable under this chapter if an error occurred in calculation of the allowance or benefit;(B) If any person who is a member, former member, contributor, former contributor, retirant, beneficiary, or alternate payee, as defined in section 3105.80 of the Revised Code, is paid any benefit or payment by the public employees retirement system, including any payment made to a third party on the person's behalf, to which the person is not entitled, the benefit or payment shall be repaid to the retirement system by the person or third party. A repayment required by this section may include a penalty or interest on the amount of the benefit or payment, as specified in rules adopted by the public employees retirement board. The rules shall specify the method for calculating a penalty or interest and the conditions under which a penalty or interest may be assessed.If the person or third party fails to make the repayment, the retirement system shall withhold the amount or a portion of the amount due from any benefit or payment due the person or the person's beneficiary under this chapter, or may collect the amount in any other manner provided by law.
Ohio Rev Code § 145.564 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.564 | Payroll Deduction of Membership Dues and Fees of Retiree Organizations.

Effective: March 17, 2001|Latest Legislation:  House Bill 186 - 123rd General Assembly|Any person receiving from the public employees retirement system an allowance, annuity, pension, or benefit may authorize the system to make deductions therefrom for the payment of dues and other membership fees to any retirement association or other organization composed primarily of retired public employees or retired public employees and their spouses if the association or organization adopts a resolution approving payment by that method and not fewer than five hundred persons receiving allowances, annuities, pensions, or benefits from the system initially authorize the deduction for payment to the same association or organization. The authorization shall be in writing and signed by the person giving it. The system shall make the deductions authorized and pay to the association or organization the amounts deducted, until the authorization is revoked in writing by the person. The system may charge the association or organization an amount not exceeding the actual costs incurred by the system in making the deductions. The system shall adopt rules establishing the method of collecting the amount charged, if any.
Ohio Rev Code § 145.57 (2021)
2021 Ohio Revised Code|Title 1 | State Government|Chapter 145 | Public Employees Retirement System|Section 145.57 | Restitution Order Based on Theft in Office or Certain Sex Offenses.

Effective: December 6, 1996|Latest Legislation:  House Bill 668 - 121st General Assembly|(A) Notwithstanding any other provision of this chapter, any payment that is to be made under a pension, annuity, allowance, or other type of benefit, other than a survivorship benefit, that has been granted to a person under this chapter, any payment of accumulated contributions standing to a person's credit under this chapter, and any payment of any other amounts to be paid to a person under this chapter upon the person's withdrawal of contributions pursuant to this chapter shall be subject to any withholding order issued pursuant to section 2907.15 of the Revised Code or division (C)(2)(b) of section 2921.41 of the Revised Code, and the public employees retirement board shall comply with that withholding order in making the payment.(B) Notwithstanding any other provision of this chapter, if the board receives notice pursuant to section 2907.15 of the Revised Code or division (D) of section 2921.41 of the Revised Code that a person who has accumulated contributions standing to the person's credit pursuant to this chapter is charged with a violation of section 2907.02, 2907.03, 2907.04, 2907.05, or 2921.41 of the Revised Code, no payment of those accumulated contributions, of any other amounts to be paid to a contributor under this chapter upon the person's withdrawal of contributions pursuant to this chapter, or of any amount to be paid to a contributor as a lump sum or single payment under section 145.38 of the Revised Code, shall be made prior to whichever of the following is applicable:(1) If the person is convicted of or pleads guilty to the charge and no motion for a withholding order for purposes of restitution has been filed under section 2907.15 of the Revised Code or division (C)(2)(b)(i) of section 2921.41 of the Revised Code, thirty days after the day on which final disposition of the charge is made;(2) If the person is convicted of or pleads guilty to the charge and a motion for a withholding order for purposes of restitution has been filed under section 2907.15 of the Revised Code or division (C)(2)(b)(i) of section 2921.41 of the Revised Code, the day on which the court decides the motion;(3) If the charge is dismissed or the person is found not guilty or not guilty by reason of insanity of the charge, the day on which final disposition of the charge is made.