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As Introduced
136th
General Assembly
Regular
Session
H. B. No. 73
2025-2026
Representatives Miller, K., Hall, T.
Cosponsors: Representatives Miller,
J., Williams, Abrams
A
BILL
To
amend sections 145.22, 145.23, 145.35, 145.46, 145.561, and 742.63
and to enact sections 145.71, 145.72, 145.721, 145.722, 145.73,
145.74, 145.75, 145.751, 145.76, and 145.77 of the Revised Code
to
establish a deferred retirement option plan for law enforcement
officers in the Public Employees Retirement System.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section
1.
That
sections 145.22, 145.23, 145.35, 145.46, 145.561, and 742.63 be
amended and sections 145.71, 145.72, 145.721, 145.722, 145.73,
145.74, 145.75, 145.751, 145.76, and 145.77 of the Revised Code be
enacted to read as follows:
Sec.
145.22.
(A)
The public employees retirement board shall have prepared annually by
or under the supervision of an actuary an actuarial valuation of the
pension assets, liabilities, and funding requirements of the public
employees retirement system as established pursuant to this chapter.
The actuary shall complete the valuation in accordance with actuarial
standards of practice promulgated by the actuarial standards board of
the American academy of actuaries and prepare a report of the
valuation. The report shall include all of the following:
(1)
A summary of the benefit provisions evaluated;
(2)
A summary of the census data and financial information used in the
valuation;
(3)
A description of the actuarial assumptions, actuarial cost method,
and asset valuation method used in the valuation, including a
statement of the assumed rate of payroll growth and assumed rate of
growth or decline in the number of members contributing to the
retirement system;
(4)
A summary of findings that includes a statement of the actuarial
accrued pension liabilities and unfunded actuarial accrued pension
liabilities;
(5)
A schedule showing the effect of any changes in the benefit
provisions, actuarial assumptions, or cost methods since the last
annual actuarial valuation;
(6)
A statement of whether contributions to the retirement system are
expected to be sufficient to satisfy the funding objectives
established by the board.
The
board shall submit the report to the Ohio retirement study council,
the director of budget and management, and the standing committees of
the house of representatives and the senate with primary
responsibility for retirement legislation immediately upon its
availability and not later than the first day of September following
the year for which the valuation was made.
(B)
At such time as the public employees retirement board determines, and
at least once in each five-year period, the board shall have prepared
by or under the supervision of an actuary an actuarial investigation
of the mortality, service, and other experience of the members,
retirants, contributors, and beneficiaries of the system to update
the actuarial assumptions used in the actuarial valuation required by
division (A) of this section. The actuary shall prepare a report of
the actuarial investigation. The report shall be prepared and any
recommended changes in actuarial assumptions shall be made in
accordance with the actuarial standards of practice promulgated by
the actuarial standards board of the American academy of actuaries.
The report shall include all of the following:
(1)
A summary of relevant decrement and economic assumption experience
observed over the period of the investigation;
(2)
Recommended changes in actuarial assumptions to be used in subsequent
actuarial valuations required by division (A) of this section;
(3)
A measurement of the financial effect of the recommended changes in
actuarial assumptions
;
(4)
If the investigation required by this division includes the
investigation required by division (F) of this section, a report of
the result of that investigation
.
The
board shall submit the report to the Ohio retirement study council
and the standing committees of the house of representatives and the
senate with primary responsibility for retirement legislation not
later than the first day of November following the last fiscal year
of the period the report covers.
(C)
The board may at any time request the actuary to make any studies or
actuarial valuations to determine the adequacy of the contribution
rate determined under section 145.48 of the Revised Code, and those
rates may be adjusted by the board, as recommended by the actuary,
effective as of the first of any year thereafter.
(D)
The board shall have prepared by or under the supervision of an
actuary an actuarial analysis of any introduced legislation expected
to have a measurable financial impact on the retirement system. The
actuarial analysis shall be completed in accordance with the
actuarial standards of practice promulgated by the actuarial
standards board of the American academy of actuaries. The actuary
shall prepare a report of the actuarial analysis, which shall include
all of the following:
(1)
A summary of the statutory changes that are being evaluated;
(2)
A description of or reference to the actuarial assumptions and
actuarial cost method used in the report;
(3)
A description of the participant group or groups included in the
report;
(4)
A statement of the financial impact of the legislation, including the
resulting increase, if any, in the employer normal cost percentage;
the increase, if any, in actuarial accrued liabilities; and the per
cent of payroll that would be required to amortize the increase in
actuarial accrued liabilities as a level per cent of covered payroll
for all active members over a period not to exceed thirty years;
(5)
A statement of whether the scheduled contributions to the system
after the proposed change is enacted are expected to be sufficient to
satisfy the funding objectives established by the board.
Not
later than sixty days from the date of introduction of the
legislation, the board shall submit a copy of the actuarial analysis
to the legislative service commission, the standing committees of the
house of representatives and the senate with primary responsibility
for retirement legislation, and the Ohio retirement study council.
(E)
The board shall have prepared annually a report giving a full
accounting of the revenues and costs relating to the provision of
benefits under sections 145.58 and 145.584 of the Revised Code. The
report shall be made as of December 31, 1997, and the thirty-first
day of December of each year thereafter. The report shall include the
following:
(1)
A description of the statutory authority for the benefits provided;
(2)
A summary of the benefits;
(3)
A summary of the eligibility requirements for the benefits;
(4)
A statement of the number of participants eligible for the benefits;
(5)
A description of the accounting, asset valuation, and funding method
used to provide the benefits;
(6)
A statement of the net assets available for the provision of the
benefits as of the last day of the fiscal year;
(7)
A statement of any changes in the net assets available for the
provision of benefits, including participant and employer
contributions, net investment income, administrative expenses, and
benefits provided to participants, as of the last day of the fiscal
year;
(8)
For the last six consecutive fiscal years, a schedule of the net
assets available for the benefits, the annual cost of benefits,
administrative expenses incurred, and annual employer contributions
allocated for the provision of benefits;
(9)
A description of any significant changes that affect the
comparability of the report required under this division;
(10)
A statement of the amount paid under division (C) of section 145.58
of the Revised Code.
The
board shall submit the report to the Ohio retirement study council,
the director of budget and management, and the standing committees of
the house of representatives and the senate with primary
responsibility for retirement legislation immediately upon its
availability and not later than the thirtieth day of June following
the year for which the report was made.
(F)
At least once in each five-year period, the board shall have prepared
by or under the supervision of an actuary an actuarial investigation
of the deferred retirement option plan established under section
145.71 of the Revised Code. The investigation shall include an
examination of the financial impact, if any, on the retirement system
of offering the plan to members.
The
actuary shall prepare a report of the actuarial investigation. The
report shall include a determination of whether the plan, as
established or modified, has a negative financial impact on the
retirement system and, if so, recommendations on how to modify the
plan to eliminate the negative financial impact. If the actuarial
report indicates that the plan has a negative financial impact on the
retirement system, the board shall modify the plan. If the board
modifies the plan, the rights and obligations of members who have
already elected to participate shall not be altered.
The
employer contributions to the employers' accumulation fund shall not
be increased to offset any negative financial impact of the deferred
retirement option plan.
The
board may include the actuarial investigation required under this
division as part of the actuarial investigation required under
division (B) of this section. If the report of the actuarial
investigation required by this division is not included in the report
required by division (B) of this section, the board shall submit the
report required by this division to the Ohio retirement study council
and the standing committees of the house of representatives and the
senate with primary responsibility for retirement legislation not
later than the first day of November following the last fiscal year
of the period the report covers.
Sec.
145.23.
The
funds hereby created are the employees' savings fund, the employers'
accumulation fund, the annuity and pension reserve fund, the income
fund, the survivors' benefit fund, the defined contribution fund, and
the expense fund.
(A)
The employees' savings fund is the fund in which shall be accumulated
contributions from the earnable salaries of contributors
,
except as provided in division (B)(1)(b) of section 145.73 of the
Revised Code,
for the purchase of annuities or retirement allowances.
The
accumulated contributions of a contributor returned to the
contributor upon withdrawal, or paid to the contributor's estate or
designated beneficiary in the event of death, shall be paid from the
employees' savings fund. Any accumulated contributions forfeited by
failure of a member, or a member's estate, to claim the same, shall
remain in the employees' savings fund or may be transferred to the
income fund. The accumulated contributions of a contributor shall be
transferred from the employees' savings fund to the annuity and
pension reserve fund in the event of the contributor's retirement.
(B)
The employers' accumulation fund is the fund in which shall be
accumulated the reserves for the payment of all pensions and
disability benefits payable as provided in this chapter. The amounts
paid by any employer under section 145.48 of the Revised Code
and
the amounts contributed under division (B)(1)(b) of section 145.73 of
the Revised Code
shall
be credited to the employers' accumulation fund. Amounts paid by an
employer under section 145.483 of the Revised Code shall be credited
to the employers' accumulation fund, except that if the amounts paid
by the employer are for members participating in a PERS defined
contribution plan those amounts may be credited to the defined
contribution fund.
Amounts
paid by an employer under section 145.86 of the Revised Code may be
credited to the employers' accumulation fund.
Any
payments made into the employers' accumulation fund by a member as
provided in section 145.31 of the Revised Code shall be refunded to
such member under the conditions specified in section 145.40 of the
Revised Code.
Upon
the retirement of a contributor, the full amount of the contributor's
pension reserve shall be transferred from the employers' accumulation
fund to the annuity and pension reserve fund.
(C)
The annuity and pension reserve fund is the fund from which shall be
paid all pensions, disability benefits, annuities, and benefits in
lieu thereof, because of which reserves have been transferred from
the employees' savings fund and the employers' accumulation fund. The
annuity and pension reserve fund is also the fund from which shall be
paid all pensions, disability benefits, annuities, and benefits in
lieu thereof under a PERS defined contribution plan, if reserves have
been transferred to the fund for that purpose.
(D)
The income fund is the fund from which interest is transferred and
credited on the amounts in the funds described in divisions (B), (C),
and (F) of this section, and is a contingent fund from which the
special requirements of the funds may be paid by transfer from this
fund. All income derived from the investment of the funds of the
system, together with all gifts and bequests, or the income
therefrom, shall be paid into this fund.
Any
deficit occurring in any other fund that will not be covered by
payments to that fund, as otherwise provided in Chapter 145. of the
Revised Code, shall be paid by transfers of amounts from the income
fund to such fund or funds. If the amount in the income fund is
insufficient at any time to meet the amounts payable to the funds
described in divisions (C) and (F) of this section, the amount of the
deficiency shall be transferred from the employers' accumulation
fund.
The
system may accept gifts and bequests. Any gifts or bequests, any
funds which may be transferred from the employees' savings fund by
reason of lack of a claimant, any surplus in any fund created by this
section, or any other funds whose disposition is not otherwise
provided for, shall be credited to the income fund.
(E)
Except as provided in division (G) of this section, the expense fund
is the fund from which shall be paid the expenses of the
administration of this chapter, exclusive of amounts payable as
retirement allowances and as other benefits.
(F)
The survivors' benefit fund is the fund from which shall be paid
dependent survivor benefits provided by section 145.45 of the Revised
Code.
(G)
The defined contribution fund is the fund in which shall be
accumulated the contributions deducted from the earnable salary of
members participating in a PERS defined contribution plan, as
provided in section 145.85 of the Revised Code, together with any
earnings credited thereon. The defined contribution fund is the fund
in which may be accumulated the contributions under section 145.86 of
the Revised Code, together with any earnings credited thereon. Except
as provided in division (C) of this section, the defined contribution
fund is the fund from which shall be paid all benefits provided under
a PERS defined contribution plan and from which may be paid
administrative expenses of the plan.
Sec.
145.35.
(A)
As used in this section and sections 145.362 and 145.363 of the
Revised Code:
(1)
"Examining physician" means a physician appointed by the
public employees retirement board to conduct a medical examination of
a disability benefit applicant or recipient.
(2)
"Medical consultant" means a physician appointed by the
board to review a member's application for a disability benefit or an
appeal of a denial or termination of a benefit.
(3)
"On-duty illness or injury" means an illness or injury that
occurred during or resulted from performance of duties under the
direct supervision of a public employer.
(B)
The public employees retirement system shall provide disability
coverage to each member who has at least five years of total service
credit and disability coverage for on-duty illness or injury to each
member who is a PERS law enforcement officer or PERS public safety
officer, regardless of length of service.
The
coverage shall extend only to illness or injury that occurs before
the member's contributing service terminates or, in the case of
illness or injury that results from contributing service, becomes
evident not later than two years after the date the contributing
service ends. The coverage shall not extend to disability resulting
from elective cosmetic surgery other than reconstructive surgery.
Not
later than October 16, 1992, the public employees retirement board
shall give each person who is a member on July 29, 1992, the
opportunity to elect disability coverage either under section 145.36
of the Revised Code or under section 145.361 of the Revised Code. The
board shall mail notice of the election, accompanied by an
explanation of the coverage under each of the Revised Code sections
and a form on which the election is to be made, to each member at the
member's last known address. The board shall also provide the
explanation and form to any member on request.
Regardless
of whether the member actually receives notice of the right to make
an election, a member who fails to file a valid election under this
section shall be considered to have elected disability coverage under
section 145.36 of the Revised Code. To be valid, an election must be
made on the form provided by the retirement board, signed by the
member, and filed with the board not later than one hundred eighty
days after the date the notice was mailed, or, in the case of a form
provided at the request of a member, a date specified by rule of the
retirement board. Once made, an election is irrevocable, but if the
member ceases to be a member of the retirement system, the election
is void. If a person who makes an election under this section also
makes an election under section 3307.62 or 3309.39 of the Revised
Code, the election made for the system that pays a disability benefit
to that person shall govern the benefit.
Disability
coverage shall be provided under section 145.361 of the Revised Code
for persons who become members after July 29, 1992, and for members
who elect under this division to be covered under section 145.361 of
the Revised Code.
The
retirement board may adopt rules governing elections made under this
division.
(C)
Application for a disability benefit may be made by a member, by a
person acting in the member's behalf, or by the member's employer,
provided the member has disability coverage under section 145.36 or
145.361 of the Revised Code and is not receiving a disability benefit
under any other Ohio state or municipal retirement program.
Application must be made within two years from the date the member's
contributing service under the PERS defined benefit plan terminated
or the date the member ceased to make contributions to the PERS
defined benefit plan under section 145.814 of the Revised Code,
unless the board's medical consultant determines that the member's
medical records demonstrate conclusively that at the time the
two-year period expired, the member was physically or mentally
incapacitated for duty and unable to make an application. Application
may not be made by or for any person receiving age and service
retirement benefits under section 145.33, 145.331, 145.332, 145.335,
or 145.37 or former section 145.34 of the Revised Code or any person
who, pursuant to section 145.40 of the Revised Code, has been paid
the accumulated contributions standing to the credit of the person's
individual account in the employees' savings fund. The application
shall be made on a form provided by the retirement board.
(D)
The benefit payable to any member who is approved for a disability
benefit shall become effective on the first day of the month
immediately following the later of the following:
(1)
The last day for which compensation was paid;
(2)
The attainment of eligibility for a disability benefit.
(E)
Medical examination of a member who has applied for a disability
benefit shall be conducted by a competent disinterested examining
physician to determine whether the member is mentally or physically
incapacitated for the performance of duty by a disabling condition
either permanent or presumed to be permanent. The disability must
have occurred since last becoming a member or have increased since
last becoming a member to such extent as to make the disability
permanent or presumed to be permanent. A disability is presumed to be
permanent if it is expected to last for a continuous period of not
less than twelve months following the filing of the application.
The
standard used to determine whether a member is incapacitated for duty
is that the member is mentally or physically incapable of performing
the duties of the most recent public position held by the member.
A
Except
as provided in section 145.76 of the Revised Code, a
member
shall receive a disability benefit under section 145.36 or 145.361 of
the Revised Code if all of the following apply:
(1)
The board's examining physician determines that the member qualifies
for a disability benefit and the board's medical consultant concurs
with the determination;
(2)
The board concurs with the medical consultant's determination;
(3)
The member agrees to medical treatment as specified in division (F)
of this section.
A
disability benefit described in this division may be commenced prior
to the board's concurrence with the determination if the conditions
specified in divisions (E)(1) and (3) of this section are met.
The
action of the board shall be final.
(F)
The public employees retirement board shall adopt rules requiring a
disability benefit recipient, as a condition of continuing to receive
a disability benefit, to agree in writing to obtain any medical
treatment recommended by the board's medical consultant and submit
medical reports regarding the treatment. If the board determines that
a disability benefit recipient is not obtaining the medical treatment
or the board does not receive a required medical report, the
disability benefit shall be suspended until the treatment is
obtained, the report is received by the board, or the board's medical
consultant certifies that the treatment is no longer helpful or
advisable. Should the recipient's failure to obtain treatment or
submit a medical report continue for one year, the recipient's right
to the disability benefit shall be terminated as of the effective
date of the original suspension.
The
board shall require the recipient of a disability benefit who is
described in section 145.363 of the Revised Code to comply with that
section.
(G)
A disability benefit that has been granted a member but has not
commenced shall not be paid if the member continues in or returns to
employment with the same employer in the same position or in a
position with duties similar to those of the position the member held
at the time the benefit was granted.
(H)
In the event an employer files an application for a disability
benefit as a result of a member having been separated from service
because the member is considered to be mentally or physically
incapacitated for the performance of the member's present duty, and
the board's medical consultant reports to the board that the member
is physically and mentally capable of performing service similar to
that from which the member was separated and the board concurs in the
report, the board shall so certify to the employer and the employer
shall restore the member to the member's previous position and salary
or to a similar position and salary.
Sec.
145.46.
(A)
A retirement allowance calculated under section 145.33, 145.331,
145.332, or 145.335 of the Revised Code shall be paid as provided in
this section.
Unless
the member is required by division (C) of this section to select a
specified plan of payment, a member may elect a plan of payment as
provided in division (B)(1), (2), or (3) of this section. An election
shall be made at the time the member makes application for retirement
or
makes an election to participate in the deferred retirement option
plan established under section 145.71 of the Revised Code
and
on a form provided by the public employees retirement board. A plan
of payment elected under this section shall be effective only if
approved by the board, which shall approve it only if it is certified
by an actuary engaged by the board to be the actuarial equivalent of
the retirement allowance calculated under section 145.33, 145.331,
145.332, or 145.335 of the Revised Code.
(B)
The following plans of payment shall be offered by the public
employees retirement system:
(1)
"Joint-life plan," an allowance that consists of the
actuarial equivalent of the member's retirement allowance determined
under section 145.33, 145.331, 145.332, or 145.335 of the Revised
Code in a lesser amount payable for life and one-half or some other
portion equal to ten per cent or more of the allowance continuing
after death to the member's designated beneficiary for the
beneficiary's life. The beneficiary shall be nominated by written
designation filed with the retirement board. The amount payable to
the beneficiary shall not exceed the amount payable to the member.
(2)
"Single-life plan," the member's retirement allowance
determined under section 145.33, 145.331, 145.332, or 145.335 of the
Revised Code;
(3)
"Multiple-life plan," an allowance that consists of the
actuarial equivalent of the member's retirement allowance determined
under section 145.33, 145.331, 145.332, or 145.335 of the Revised
Code in a lesser amount payable to the retirant for life and some
portion of the lesser amount continuing after death to two, three, or
four surviving beneficiaries designated at the time of the member's
retirement. Unless required under division (C) of this section, no
portion allocated under this plan of payment shall be less than ten
per cent. The total of the portions allocated shall not exceed one
hundred per cent of the member's lesser allowance.
(C)
A member shall select a plan of payment as follows:
(1)
Subject to division (C)(2) of this section, if the member is married
at the time of retirement, the member shall select a joint-life plan
and receive a plan of payment that consists of the actuarial
equivalent of the member's retirement allowance determined under
section 145.33, 145.331, 145.332, or 145.335 of the Revised Code in a
lesser amount payable for life and one-half of such allowance
continuing after death to the member's surviving spouse for the life
of the spouse. A married member is not required to select this plan
of payment if the member's spouse consents in writing to the member's
election of a plan of payment other than described in this division
or the board waives the requirement that the spouse consent;
(2)
If prior to the effective date of the member's retirement, the public
employees retirement board receives a copy of a court order issued
under section 3105.171 or 3105.65 of the Revised Code or the laws of
another state regarding division of marital property the board shall
accept the member's election of a plan of payment under this section
only if the member complies with both of the following:
(a)
The member elects a plan of payment that is in accordance with the
order.
(b)
If the member is married, the member elects a multiple-life plan and
designates the member's current spouse as a beneficiary under that
plan unless that spouse consents in writing to not being designated a
beneficiary under any plan of payment or the board waives the
requirement that the current spouse consent.
(D)
An application for retirement shall include an explanation of all of
the following:
(1)
That, if the member is married, unless the spouse consents to another
plan of payment or there is a court order dividing marital property
issued under section 3105.171 or 3105.65 of the Revised Code or the
laws of another state regarding the division of marital property that
provides for payment in a specified amount, the member's retirement
allowance will be paid under a joint-life plan and consist of the
actuarial equivalent of the member's retirement allowance in a lesser
amount payable for life and one-half of the allowance continuing
after death to the surviving spouse for the life of the spouse;
(2)
A description of the alternative plans of payment, including all
plans described in division (B) of this section, available with the
consent of the spouse;
(3)
That the spouse may consent to another plan of payment and the
procedure for giving consent;
(4)
That consent is irrevocable once notice of consent is filed with the
board.
Consent
shall be valid only if it is signed, in writing, and witnessed by a
notary public. The board may waive the requirement of consent if the
spouse is incapacitated or cannot be located or for any other reason
specified by the board. Consent or waiver is effective only with
regard to the spouse who is the subject of the consent or waiver.
(E)(1)
Beginning on a date selected by the retirement board, which shall be
not later than July 1, 2004, a member may elect to receive a
retirement allowance under a plan of payment consisting of both a
lump sum in an amount the member designates that constitutes a
portion of the member's retirement allowance under a plan described
in division (B) of this section and the remainder as a monthly
allowance under that plan.
The
total amount paid as a lump sum and a monthly benefit shall be the
actuarial equivalent of the amount that would have been paid had the
lump sum not been selected.
(2)
The lump sum designated by a member shall be not less than six times
and not more than thirty-six times the monthly amount that would be
payable to the member under the plan of payment elected under
division (B) of this section had the lump sum not been elected and
shall not result in a monthly allowance that is less than fifty per
cent of that monthly amount.
(F)
If the retirement allowances, as a single life annuity or payment
plan as provided in this section, due and paid are in a total amount
less than (1) the accumulated contributions, and (2) other deposits
made by the member as provided by this chapter, standing to the
credit of the member at the time of retirement, then the difference
between the total amount of the allowances paid and the accumulated
contributions and other deposits shall be paid to the beneficiary
provided under division (D) of section 145.43 of the Revised Code.
(G)(1)
The death of a spouse or any designated beneficiary following
retirement shall cancel the portion of the plan of payment providing
continuing lifetime benefits to the deceased spouse or deceased
designated beneficiary. The retirant shall receive the actuarial
equivalent of the retirant's single lifetime benefit, as determined
by the board, based on the number of remaining beneficiaries, with no
change in the amount payable to any remaining beneficiary. The change
shall be effective the month following the date of death.
(2)
On divorce, annulment, or marriage dissolution, a retirant receiving
a retirement allowance under a plan that provides for continuation of
all or part of the allowance after death for the lifetime of the
retirant's surviving spouse may, with the written consent of the
spouse or pursuant to an order of the court with jurisdiction over
the termination of the marriage, elect to cancel the portion of the
plan providing continuing lifetime benefits to that spouse. The
retirant shall receive the actuarial equivalent of the retirant's
single lifetime benefit as determined by the retirement board based
on the number of remaining beneficiaries, with no change in amount
payable to any remaining beneficiary. The election shall be made on a
form provided by the board and shall be effective the month following
its receipt by the board.
(H)(1)
Following a marriage or remarriage, both of the following apply:
(a)
A retirant who is receiving the retirant's retirement allowance under
a single-life plan may elect a new plan of payment under division
(B)(1) of this section based on the actuarial equivalent of the
retirant's single lifetime benefit as determined by the board.
(b)
A retirant who is receiving a retirement allowance pursuant to a plan
of payment providing for payment to a former spouse pursuant to a
court order described in division (C)(2) of this section may elect a
new plan of payment in the form of a multiple-life plan based on the
actuarial equivalent of the retirant's single lifetime retirement
allowance as determined by the board if the new plan of payment
elected does not reduce the payment to the former spouse.
(2)
If the marriage or remarriage occurs on or after June 6, 2005, the
election must be made not later than one year after the date of the
marriage or remarriage.
The
plan elected under this division shall become effective on the date
of receipt by the board of an application on a form approved by the
board, but any change in the amount of the retirement allowance shall
commence on the first day of the month following the effective date
of the plan.
(I)
Any person who, prior to July 24, 1990, selected an optional plan of
payment at retirement that provided for a return to the single life
benefit after the designated beneficiary's death shall have the
retirant's benefit adjusted to the optional plan equivalent without
such provision.
(J)
A retirant's receipt of the first month's retirement allowance
constitutes the retirant's final acceptance of the plan of payment
and may be changed only as provided in this chapter.
Sec.
145.561.
(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
,
other than a person participating in the deferred retirement option
plan established under section 145.71 of the Revised Code,
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.
Subject
to sections 145.75 and 145.76 of the Revised Code, a person
participating in the deferred retirement option plan vests in the
right to obtain and receive the amount accrued to the benefit of the
person when the person ceases participating in the plan.
(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
January
7, 2013
.
Sec.
145.71.
(A)
As used in sections 145.71 to 145.77 of the Revised Code, "deferred
retirement option plan" means the deferred retirement option
plan established under this section.
(B)
The public employees retirement board shall establish and administer
a deferred retirement option plan for PERS law enforcement officers.
In establishing and administering the plan, the board shall comply
with sections 145.72 to 145.77 of the Revised Code and may do all
things necessary to meet the requirements of section 401(a) of the
"Internal Revenue Code of 1986," 26 U.S.C. 401(a),
applicable to governmental plans.
(C)
The board shall adopt rules to implement this section and sections
145.72 to 145.77 of the Revised Code. The board shall specify in the
rules the date of initial implementation of the deferred retirement
option plan. The board may specify in the rules a period during which
an election made under section 145.72 of the Revised Code may be
rescinded.
Sec.
145.72.
(A)
A PERS law enforcement officer who is eligible to apply for
retirement under section 145.332 of the Revised Code, at any time
before applying for retirement under that section, may elect to
participate in the deferred retirement option plan. However,
eligibility to apply for a reduced benefit under division (E) of
section 145.332 of the Revised Code does not make a PERS law
enforcement officer eligible to elect to participate in the plan.
(B)
The PERS law enforcement officer shall make the election by filing
with the public employees retirement board an election form provided
by the board. The election is effective on the first day of the
employer's first payroll period immediately following the board's
receipt of the notice of election.
(C)
At the time of electing to participate, the PERS law enforcement
officer also shall make an election under section 145.46 of the
Revised Code. Except as provided in that section, the election under
section 145.46 of the Revised Code is irrevocable from the date it is
received by the board.
(D)
A PERS law enforcement officer electing to participate in the
deferred retirement option plan must agree to terminate active
service as a PERS law enforcement officer and begin receiving the
officer's retirement allowance not later than the date that is eight
years after the effective date of the election to participate. If the
officer refuses or neglects to terminate active service in accordance
with the agreement, the board shall consider the officer's service
terminated for purposes of sections 145.71 to 145.77 of the Revised
Code.
(E)
While participating in the deferred retirement option plan, a PERS
law enforcement officer shall not be considered to have elected
retirement under section 145.332 of the Revised Code.
Sec.
145.721.
(A)
A PERS law enforcement officer who elects to participate in the
deferred retirement option plan shall continue in active service as a
PERS law enforcement officer but shall not be granted service credit
under this chapter for employment after the election's effective
date. While the officer is in active service as a PERS law
enforcement officer, the officer shall contribute, and the employer
shall contribute and report, to the public employees retirement
system in accordance with section 145.49 of the Revised Code.
(B)
On and after the effective date of the PERS law enforcement officer's
election to participate in the deferred retirement option plan, the
officer is ineligible to purchase service credit under this chapter
or transfer to this system service credit earned under Chapter 742.,
3307., 3309., or 5505. of the Revised Code or under the Cincinnati
retirement system.
(C)
Neither the PERS law enforcement officer nor the officer's spouse and
dependents are eligible for any benefit under section 145.58 of the
Revised Code while the officer is participating in the deferred
retirement option plan.
(D)
A PERS law enforcement officer participating in the deferred
retirement option plan is eligible to vote in elections for the
employee members of the public employees retirement board, but the
officer is not eligible to vote in elections for the retirant members
of the board.
Sec.
145.722.
For
each PERS law enforcement officer who elects to participate in the
deferred retirement option plan, the public employees retirement
board shall determine the officer's retirement allowance under
section 145.332 of the Revised Code. In determining the retirement
allowance, the board shall use the officer's total service credit and
final average salary as of the last day of the employer's payroll
period immediately before the effective date of the officer's
election to participate in the plan. The retirement allowance shall
be calculated using the election made by the officer under section
145.46 of the Revised Code.
Sec.
145.73.
(A)
During the period beginning on the effective date of an election to
participate in the deferred retirement option plan and ending on the
date participation ceases, a PERS law enforcement officer's monthly
retirement allowance amount determined under section 145.722 of the
Revised Code shall accrue to the officer's benefit. To this amount
shall be added any benefit increases the officer would be eligible
for under section 145.323 of the Revised Code had the officer, on the
effective date of the officer's election, retired under section
145.332 of the Revised Code.
(B)(1)
The amounts contributed under division (A)(2) of section 145.49 of
the Revised Code by a PERS law enforcement officer participating in
the deferred retirement option plan shall be credited as follows:
(a)
Ten per cent of the officer's earnable salary accrues to the
officer's benefit;
(b)
Any amount of the officer's earnable salary that is in excess of ten
per cent shall be credited to the employers' accumulation fund.
(2)
The public employees retirement system shall credit to the employers'
accumulation fund the amounts contributed by employers under division
(B) of section 145.49 of the Revised Code on behalf of an officer
participating in the deferred retirement option plan.
(C)
During the period beginning on the election's effective date and
ending on the date the PERS law enforcement officer ceases
participation in the deferred retirement option plan, the amounts
described in divisions (A) and (B)(1)(a) of this section earn
interest at an annual rate established by the public employees
retirement board and compounded annually using a method established
by rule adopted under section 145.71 of the Revised Code.
Sec.
145.74.
A
PERS law enforcement officer's participation in the deferred
retirement option plan ceases on the occurrence of the earliest of
the following:
(A)
Termination of the officer's active service as a PERS law enforcement
officer;
(B)
The last day of the eight-year period that begins on the effective
date of the officer's election to participate in the plan;
(C)
Acceptance by the officer of a disability benefit awarded by the
public employees retirement board under section 145.36 or 145.361 of
the Revised Code;
(D)
The officer's death.
Sec.
145.75.
(A)
A PERS law enforcement officer participating in the deferred
retirement option plan who terminates active service as a PERS law
enforcement officer shall notify the public employees retirement
board of the date of termination on a form prescribed by the board.
The officer is not eligible to make another election under section
145.72 of the Revised Code.
(B)(1)
With regard to a PERS law enforcement officer who was younger than
fifty-two years of age on the effective date of the election to
participate in the deferred retirement option plan, if the date of
termination of the officer's active service occurs on or after the
first day of the fourth year after the effective date of the
election, the entire amount that has accrued to the officer's benefit
under the plan shall be distributed to the officer pursuant to the
officer's selection under section 145.751 of the Revised Code.
If
the date of termination occurs earlier than four years after the
effective date of the election to participate, the officer forfeits
the interest credited under division (C) of section 145.73 of the
Revised Code.
(2)
With regard to a PERS law enforcement officer who, on the effective
date of the election to participate in the deferred retirement option
plan, was fifty-two years of age or older, if the date of termination
of the officer's active service occurs on or after the first day of
the third year after the effective date of the election, the entire
amount that has accrued to the officer's benefit under the plan shall
be distributed to the officer pursuant to the officer's selection
under section 145.751 of the Revised Code.
If
the date of termination occurs earlier than three years after the
effective date of the election to participate, the officer forfeits
the interest credited under division (C) of section 145.73 of the
Revised Code.
(C)
Once a PERS law enforcement officer ceases participation in the
deferred retirement option plan as described in division (A) or (B)
of section 145.74 of the Revised Code, the officer's retirement
allowance determined under section 145.722 of the Revised Code shall
be paid to the officer, commencing the day following the officer's
last day of active service as a PERS law enforcement officer.
Sec.
145.751.
(A)
On ceasing participation in the deferred retirement option plan as
described in division (A) or (B) of section 145.74 of the Revised
Code, a PERS law enforcement officer shall select as the method of
distribution of the amount accrued to the officer under the plan one
of the distribution options provided under section 401(a) of the
"Internal Revenue Code of 1986," 26 U.S.C. 401(a),
applicable to governmental plans.
(B)
The public employees retirement system shall distribute the amount
accrued to a PERS law enforcement officer's benefit under the
deferred retirement option plan as follows:
(1)
For an officer who was younger than fifty-two years of age on the
date of the election to participate in the plan, distribution shall
not commence until the first day of the fourth year after the
effective date of the officer's election to participate in the plan.
(2)
For an officer who was fifty-two years of age or older on the date of
the election to participate in the plan, distribution shall not
commence until the first day of the third year after the effective
date of the officer's election to participate in the plan.
Sec.
145.76.
(A)
A PERS law enforcement officer participating in the deferred
retirement option plan who qualifies for a disability benefit under
section 145.35 of the Revised Code and whose disabling condition was
incurred in the line of duty shall elect to receive one of the
following:
(1)
The applicable retirement allowance determined under section 145.722
of the Revised Code, plus any amounts that have accrued under section
145.73 of the Revised Code to the officer's benefit under the plan.
(2)
The disability benefit provided for by section 145.36 or 145.361 of
the Revised Code.
(B)
For purposes of division (A)(2) of this section, acceptance of a
disability benefit requires forfeiture of all amounts accrued under
section 145.73 of the Revised Code to the officer's benefit under the
deferred retirement option plan, and those amounts shall be treated
as if the officer had continued in the active service as a PERS law
enforcement officer and not participated in the plan. The officer
shall be granted service credit for the period the officer was
participating in the plan.
(C)
A PERS law enforcement officer participating in the deferred
retirement option plan who qualifies for a disability benefit under
section 145.35 of the Revised Code and whose disabling condition was
incurred not in the line of duty shall receive the applicable
retirement allowance determined under section 145.722 of the Revised
Code, plus any amounts that have accrued under section 145.73 of the
Revised Code to the officer's benefit under the plan.
Sec.
145.77.
If
a PERS law enforcement officer dies while participating in the
deferred retirement option plan, all of the following apply:
(A)
The amounts accrued to the officer's benefit under the plan shall be
paid to the officer's surviving spouse or, if there is no surviving
spouse, the beneficiary designated by the officer on a form provided
by the public employees retirement board. An officer may designate an
individual or a trust as a beneficiary. If there is no surviving
spouse or designated beneficiary, the amounts accrued to the
officer's benefit shall be paid to the officer's estate.
Any
payment made under this division to an officer's estate shall be made
in the form of a single lump sum payment. A surviving spouse or
designated beneficiary may select as the method of distribution of
the amount accrued to the officer under the plan one of the
distribution options provided under section 401(a) of the "Internal
Revenue Code of 1986," 26 U.S.C. 401(a), applicable to
governmental plans.
(B)
Survivor benefits shall be paid in accordance with section 145.45 of
the Revised Code.
(C)
The death benefit described in section 145.451 of the Revised Code
shall be paid to the person or persons according to the order and in
the amounts prescribed under that section.
Sec.
742.63.
The
board of trustees of the Ohio police and fire pension fund shall
adopt rules for the management of the Ohio public safety officers
death benefit fund and for disbursements of benefits as set forth in
this section.
(A)
As used in this section:
(1)
"Member" means all of the following:
(a)
A member of the Ohio police and fire pension fund, including a member
of the fund who has elected to participate in the deferred retirement
option plan established under section 742.43 of the Revised Code or a
member of or contributor to a police or firemen's relief and pension
fund established under former Chapter 521. or 741. of the Revised
Code;
(b)
A member of the state highway patrol retirement system, including a
member who is participating in the deferred retirement option plan
established under section 5505.50 of the Revised Code;
(c)
A member of the public employees retirement system who at the time of
the member's death was
one
any
of
the following:
(i)
A county sheriff or deputy sheriff;
(ii)
A full-time regular police officer in a municipal corporation or
township;
(iii)
A full-time regular firefighter employed by the state, an
instrumentality of the state, a municipal corporation, a township, a
joint fire district, or another political subdivision;
(iv)
A full-time park district ranger or patrol trooper;
(v)
A full-time law enforcement officer of the department of natural
resources;
(vi)
A full-time department of public safety enforcement agent;
(vii)
A full-time law enforcement officer of parks, waterway lands, or
reservoir lands under the control of a municipal corporation;
(viii)
A full-time law enforcement officer of a conservancy district;
(ix)
A correction officer at an institution under the control of a county,
a group of counties, a municipal corporation, or the department of
rehabilitation and correction;
(x)
A state university law enforcement officer;
(xi)
An investigator, as defined in section 109.541 of the Revised Code,
or an investigator commissioned as a special agent of the bureau of
criminal identification and investigation;
(xii)
A drug agent, as defined in section 145.01 of the Revised Code;
(xiii)
A gaming agent, as defined in section 3772.01 of the Revised Code;
(xiv)
An employee of the department of taxation who has been delegated
investigation powers pursuant to section 5743.45 of the Revised Code
for the enforcement of Chapters 5728., 5735., 5739., 5741., 5743.,
and 5747. of the Revised Code
;
(xv)
A person listed in division (A)(1)(c) of this section who is
participating in the deferred retirement option plan established
under section 145.71 of the Revised Code
.
(d)
A member of a retirement system operated by a municipal corporation
who at the time of death was a full-time law enforcement officer of
parks, waterway lands, or reservoir lands under the control of the
municipal corporation.
(2)
Notwithstanding section 742.01 of the Revised Code, "fire or
police department" includes a fire department of the state or an
instrumentality of the state or of a municipal corporation, township,
joint fire district, or other political subdivision, the state
highway patrol, a county sheriff's office, the security force of an
institution under the control of the department of rehabilitation and
correction, the security force of a jail or workhouse under the
control of a county, group of counties, or municipal corporation, the
security force of a metropolitan, county, or township park district,
the security force of lands under the control of the department of
natural resources, department of public safety enforcement agents,
the security force of parks, waterway lands, or reservoir lands under
the control of a municipal corporation, the security force of a
conservancy district, the police department of a township or
municipal corporation, and the police force of a state university.
(3)
"Firefighter or police officer" includes a state highway
patrol trooper, a county sheriff or deputy sheriff, a correction
officer at an institution under the control of a county, a group of
counties, a municipal corporation, or the department of
rehabilitation and correction, a police officer employed by a
township or municipal corporation, a firefighter employed by the
state, an instrumentality of the state, a municipal corporation, a
township, a joint fire district, or another political subdivision, a
full-time park district ranger or patrol trooper, a full-time law
enforcement officer of the department of natural resources, a
full-time department of public safety enforcement agent, a full-time
law enforcement officer of parks, waterway lands, or reservoir lands
under the control of a municipal corporation, a full-time law
enforcement officer of a conservancy district, and a state university
law enforcement officer.
(4)
"Correction officer" includes, in addition to any
correction officer, any correction corporal, sergeant, lieutenant, or
captain, and the equivalents of all such persons.
(5)
"A park district ranger or patrol trooper" means a peace
officer commissioned to make arrests, execute warrants, and preserve
the peace upon lands under the control of a board of park
commissioners of a metropolitan, county, or township park district.
(6)
"Metropolitan, county, or township park district" means a
park district created under the authority of Chapter 511. or 1545. of
the Revised Code.
(7)
"Conservancy district" means a conservancy district created
under the authority of Chapter 6101. of the Revised Code.
(8)
"Law enforcement officer" means an officer commissioned to
make arrests, execute warrants, and preserve the peace upon lands
under the control of the governmental entity granting the commission.
(9)
"Department of natural resources law enforcement officer"
includes a forest-fire investigator appointed pursuant to section
1503.09 of the Revised Code, a wildlife officer designated pursuant
to section 1531.13 of the Revised Code
,
and a natural resources officer appointed pursuant to section 1501.24
of the Revised Code.
(10)
"Retirement eligibility date" means the last day of the
month in which a deceased member would have first become eligible,
had the member lived, for the retirement pension provided under
section 145.332, Chapter 145., 521., or 741., division (C)(1) of
section 742.37, or division (A)(1) of section 5505.17 of the Revised
Code or provided by a retirement system operated by a municipal
corporation.
(11)
"Death benefit amount" means an amount equal to the full
monthly salary received by a deceased member prior to death plus any
increases in salary that would have been granted the deceased member.
(12)
"Killed in the line of duty" means either of the following:
(a)
Death in the line of duty;
(b)
Death from injury sustained in the line of duty, including heart
attack or other fatal injury or illness caused while in the line of
duty.
(13)
"Maximum pension eligibility date" means the date on which
a deceased member would have become eligible for the maximum annual
retirement allowance or pension that may be paid to a member from the
member's retirement system, as specified in section 145.33, 145.332,
742.37, or 5505.17 of the Revised Code or as provided by a retirement
system operated by a municipal corporation, had the member continued
to accrue service credit from that system.
(B)
A spouse of a deceased member shall receive a death benefit each
month equal to the full death benefit amount, provided that the
deceased member was a firefighter or police officer killed in the
line of duty and there are no surviving children eligible for a
benefit under this section. The spouse shall receive this benefit
during the spouse's natural life until the deceased member's maximum
pension eligibility date, on which date the benefit provided under
this division shall terminate.
(C)(1)
If a member killed in the line of duty as a firefighter or police
officer is survived only by a child or children, the child or
children shall receive a benefit each month equal to the full death
benefit amount. If there is more than one surviving child, the
benefit shall be divided equally among these children.
(2)
If the death benefit paid under this division is divided among two or
more surviving children and any of the children become ineligible to
continue receiving a portion of the benefit as provided in division
(H) of this section, the full death benefit amount shall be paid to
the remaining eligible child or divided among the eligible children
so that the benefit paid to the remaining eligible child or children
equals the full death benefit amount.
(3)
Notwithstanding divisions (C)(1) and (2) of this section, all death
benefits paid under this division shall terminate on the deceased
member's maximum pension eligibility date.
(D)
If a member killed in the line of duty as a firefighter or police
officer is survived by both a spouse and a child or children, the
monthly benefit provided shall be as follows:
(1)(a)
If there is a surviving spouse and one surviving child, the spouse
shall receive an amount each month equal to one-half of the full
death benefit amount and the child shall receive an amount equal to
one-half of the full death benefit amount.
(b)
If the surviving spouse dies or the child becomes ineligible as
provided in division (H) of this section, the surviving spouse or
child remaining eligible shall receive the full death benefit amount.
(2)(a)
If there is a surviving spouse and more than one child, the spouse
shall receive an amount each month equal to one-third of the full
death benefit amount and the children shall receive an amount,
equally divided among them, equal to two-thirds of the full death
benefit amount.
(b)
If a spouse and more than one child each are receiving a death
benefit under division (D)(2)(a) of this section and the spouse dies,
the children shall receive an amount each month, equally divided
among them, equal to the full death benefit amount.
(c)
If a spouse and more than one child each are receiving a benefit
under division (D)(2)(a) of this section and any of the children
becomes ineligible to receive a benefit as provided in division (H)
of this section, the spouse and remaining eligible child or children
shall receive a death benefit as follows:
(i)
If there are two or more remaining eligible children, the spouse
shall receive an amount each month equal to one-third of the full
death benefit amount and the children shall receive an amount each
month, equally divided among them, equal to two-thirds of the full
death benefit amount;
(ii)
If there is one remaining eligible child, the spouse shall receive an
amount each month equal to one-half of the full death benefit amount,
and the child shall receive an amount each month equal to one-half of
the full death benefit amount.
(d)
If a spouse and more than one child each are receiving a benefit
under division (D)(2)(a) of this section and all of the children
become ineligible to receive a benefit as provided in division (H) of
this section, the spouse shall receive the full death benefit amount.
(3)
Notwithstanding divisions (D)(1) and (2) of this section, death
benefits paid under this division to a surviving spouse shall
terminate on the member's maximum pension eligibility date. Death
benefits paid to a surviving child or children shall terminate on the
deceased member's maximum pension eligibility date unless earlier
terminated pursuant to division (H) of this section.
(E)
If a member, on or after January 1, 1980, is killed in the line of
duty as a firefighter or police officer and is survived by only a
parent or parents dependent upon the member for support, the parent
or parents shall receive an amount each month equal to the full death
benefit amount. If there is more than one surviving parent dependent
upon the deceased member for support, the death benefit amount shall
be divided equally among the surviving parents. On the death of one
of the surviving parents, the full death benefit amount shall be paid
to the other parent.
(F)(1)
The following shall receive a monthly death benefit under this
division:
(a)
A surviving spouse whose benefits are terminated in accordance with
division (B) or (D)(3) of this section on the deceased member's
maximum pension eligibility date, or who would qualify for a benefit
under division (B) or (D) of this section except that the deceased
member reached the member's maximum pension eligibility date prior to
the member's death;
(b)
A qualified surviving spouse of a deceased member of or contributor
to a police or firemen's relief and pension fund established under
former Chapter 521. or 741. of the Revised Code who was a firefighter
or police officer killed in the line of duty.
(2)
The monthly death benefit shall be seventy-five per cent of an amount
equal to the monthly salary received by the deceased member prior to
the member's death, plus any salary increases the deceased member
would have received prior to the member's maximum pension eligibility
date. The benefit shall terminate on the surviving spouse's death.
(3)
A benefit granted to a surviving spouse under division (F)(1)(b) of
this section shall commence on the first day of the month immediately
following receipt by the board of a completed application on a form
provided by the board and any evidence the board may require to
establish that the deceased spouse was killed in the line of duty.
(G)(1)
If there is not a surviving spouse eligible to receive a death
benefit under division (F) of this section or the surviving spouse
receiving a death benefit under that division dies, a surviving child
or children whose benefits under division (C) or (D) of this section
are or have been terminated pursuant to division (C)(3) or (D)(3) of
this section or who would qualify for a benefit under division (C) or
(D) of this section except that the deceased member reached the
member's maximum pension eligibility date prior to the member's death
shall receive a monthly death benefit under this division. The
monthly death benefit shall be seventy-five per cent of an amount
equal to the monthly salary received by the deceased member prior to
the member's death, plus any salary increases the member would have
received prior to the member's maximum pension eligibility date. If
there is more than one surviving child, the benefit shall be divided
equally among the surviving children.
(2)
If two or more surviving children each are receiving a benefit under
this division and any of those children becomes ineligible to
continue receiving a benefit as provided in division (H) of this
section, the remaining eligible child or children shall receive an
amount equal to seventy-five per cent of the monthly salary received
by the deceased member prior to death, plus any salary increases the
deceased member would have received prior to the member's maximum
pension eligibility date. If there is more than one remaining
eligible child, the benefit shall be divided equally among the
eligible children.
(H)(1)
Except as provided in division (H)(3) of this section, before January
1, 2017, a death benefit paid to a surviving child under division
(C), (D), or (G) of this section shall terminate on the earlier of
the death of the child or the child attaining age eighteen, unless
the child is unmarried, under age twenty-two, and is attending an
institution of learning or training pursuant to a program designed to
complete in each school year the equivalent of at least two-thirds of
the full-time curriculum requirements of the institution, as
determined by the trustees of the fund.
(2)
Except as provided in division (H)(3) of this section, effective
January 1, 2017, a death benefit paid to a surviving child under
division (C), (D), or (G) of this section shall terminate on the
earlier of the death of the child, the child attaining twenty-two
years of age, or marriage.
Benefits
to a surviving child who is at least eighteen years of age but under
twenty-two years of age that under a former version of this section
never commenced or were terminated due to a lack of attendance at an
institution of learning or training and not commenced or resumed
before January 1, 2017, shall commence or resume on the first day of
the month immediately following receipt by the board of an
application on a form provided by the board if the application is
received on or before December 31, 2017. These benefits terminate on
the child attaining twenty-two years of age.
(3)
If, regardless of age, a surviving child who at the time of the
member's death because of physical or mental disability is totally
dependent upon the deceased member for support at the time of death,
the death benefit shall terminate on the child's death or when the
child has recovered from the disability.
(I)
Acceptance of any death benefit under this section does not prohibit
a spouse or child from receiving other benefits provided under the
Ohio police and fire pension fund, the state highway patrol
retirement system, the public employees retirement system, or a
retirement system operated by a municipal corporation.
(J)
No person shall receive a benefit under this section if any of the
following occur:
(1)
The member's accumulated contributions under this chapter or Chapter
145. or 5505. of the Revised Code are refunded unless the member had
been a member of the public employees retirement system and had fewer
than eighteen months of total service credit at the time of death.
(2)
In the case of a full-time park district ranger or patrol trooper, a
full-time law enforcement officer of the department of natural
resources, a full-time law enforcement officer of parks, waterway
lands, or reservoir lands under the control of a municipal
corporation, a full-time law enforcement officer of a conservancy
district, a correction officer at an institution under the control of
a county, group of counties, or municipal corporation, or a member of
a retirement system operated by a municipal corporation who at the
time of the member's death was a full-time law enforcement officer of
parks, waterway lands, or reservoir lands under the control of the
municipal corporation, the member died prior to April 9, 1981, in the
case of a benefit under division (B), (C), or (D) of this section, or
prior to January 1, 1980, in the case of a benefit under division (E)
of this section.
(3)
In the case of a full-time department of public safety enforcement
agent who prior to June 30, 1999, was a liquor control investigator
of the department of public safety, the member died prior to December
23, 1986;
(4)
In the case of a full-time department of public safety enforcement
agent other than an enforcement agent who, prior to June 30, 1999,
was a liquor control investigator, the member died prior to June 30,
1999.
(K)
A surviving spouse whose benefit was terminated prior to June 30,
1999, due to remarriage shall receive a benefit under division (B),
(D), or (F) of this section beginning on the first day of the month
following receipt by the board of an application on a form provided
by the board. The benefit amount shall be determined as of that date.
(1)
If the benefit will begin prior to the deceased member's maximum
pension eligibility date, it shall be paid under division (B) or (D)
of this section and shall terminate as provided in those divisions. A
benefit paid to a surviving spouse under division (D) of this section
shall be determined in accordance with that division, even if
benefits paid to surviving children are reduced as a result.
(2)
If the benefit will begin on or after the deceased member's maximum
pension eligibility date, it shall be paid under division (F) of this
section and shall terminate as provided in that division. A benefit
paid to a surviving spouse under division (F) of this section shall
be determined in accordance with that division, even if benefits paid
to surviving children are terminated as a result.
(L)(1)
If both of the following apply, death benefit payments to a surviving
spouse or surviving child under division (B) or (C) of this section
that under a former version of this section terminated before
the
effective date of this amendment
December
27, 2018,
shall resume in accordance with division (L)(2) of this section:
(a)
Death benefit payments under the applicable division terminated on
the deceased member's retirement eligibility date under division (B),
(C), or (D)(3) of this section as it existed at the time of the
benefit termination;
(b)
The deceased member's maximum pension eligibility date is after
the effective date of this amendment
December 27, 2018
.
(2)
A surviving spouse or surviving child's death benefit payment that
resumes under division (L) of this section shall be paid as provided
in division (B) or (C) of this section, as applicable. The benefit
shall continue until the deceased member's maximum pension
eligibility date, at which time the benefit shall terminate.
A
surviving spouse or surviving child is not entitled to any additional
payment under this division for the time between the deceased
member's retirement eligibility date under a former version of this
section and
the
effective date of this amendment
December
27, 2018
.
(3)
Any monthly death benefit a surviving spouse or surviving child
receives under division (F) of this section ceases during the time
that the spouse or child receives benefit payments under division
(L)(2) of this section. The monthly death benefit payable under
division (F) of this section shall resume following the deceased
member's maximum pension eligibility date in the manner specified in
that division.
Section
2.
That
existing sections 145.22, 145.23, 145.35, 145.46, 145.561, and 742.63
of the Revised Code are hereby repealed.