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 B I L L
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
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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.
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(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.
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(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
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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
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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
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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
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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
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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
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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
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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
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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
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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.
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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
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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
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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
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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.
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(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
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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
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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
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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
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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
amendmentJanuary 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
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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
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662 H. B. No. 73 Page 24
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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
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As Introduced
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
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720 H. B. No. 73 Page 26
As Introduced
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
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748 H. B. No. 73 Page 27
As Introduced
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
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778 H. B. No. 73 Page 28
As Introduced
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
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807 H. B. No. 73 Page 29
As Introduced
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.
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836 H. B. No. 73 Page 30
As Introduced
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:
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865 H. B. No. 73 Page 31
As Introduced
(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;
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As Introduced
(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
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920 H. B. No. 73 Page 33
As Introduced
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,
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951 H. B. No. 73 Page 34
As Introduced
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.
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980 H. B. No. 73 Page 35
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(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
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1009 H. B. No. 73 Page 36
As Introduced
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.
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1038 H. B. No. 73 Page 37
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(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
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1067 H. B. No. 73 Page 38
As Introduced
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
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1096 H. B. No. 73 Page 39
As Introduced
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
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1126 H. B. No. 73 Page 40
As Introduced
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
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1156 H. B. No. 73 Page 41
As Introduced
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
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1185 H. B. No. 73 Page 42
As Introduced
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
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1215 H. B. No. 73 Page 43
As Introduced
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
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1244 H. B. No. 73 Page 44
As Introduced
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.
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