Ohio Code § 5505.177

Ohio Code § 5505.177. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5505.177.

The state highway patrol retirement board may establish and maintain a qualified governmental

excess benefit arrangement that meets the requirements of division (m) of section

415 of the “Internal Revenue Code of 1986,” 100 Stat. 2085, 26 U.S.C.A. 415 , as amended, and any regulations adopted thereunder.  If established, the arrangement shall be a separate portion of the state highway

patrol retirement system and be maintained solely for the purpose of providing to

retired members that part of a benefit otherwise payable under this chapter that exceeds

the limits established by section 415 of the “Internal Revenue Code of 1986,” as amended. Members participating in an arrangement established under this section shall not be

permitted to elect to defer compensation to the arrangement.  Contributions to and benefits paid under an arrangement shall not be payable from

a trust that is part of the system unless the trust is maintained solely for the purpose

of providing such benefits. The board shall adopt rules to administer an arrangement established under this section.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5505.177
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

What is the source of Ohio Revised Code § 5505.177?

The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.

What subject does Ohio Revised Code § 5505.177 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Ohio Revised Code § 5505.177 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.