Effective: July 13, 2000 Latest Legislation: Senate Bill 190 - 123rd General Assembly The contributions required under section 3307.26 of the Revised Code may be paid by the employer in accordance with division (h) of section 414 of the 'Internal Revenue Code of 1986,' 100 Stat. 2085, 26 U.S.C.A. 414(h), as amended.
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