Rule 742-9-14. Reliance on records for purposes of determining taxability

111.15 In furtherance of the policy adopted by the board of trustees of the Ohio police and fire pension fund ("OP&F"), the information used in determining the taxability of benefits payable to those members outlined in OP&F's policy will be based on OP&F's books and records as of the date the form 1099 is issued, as such information is provided to OP&F by the employers, members, and benefit recipients. Last updated October 20, 2025 at 10:26 AM Supplemental Information Authorized By: 742.10 Amplifies: 742.10 , 742.32 , 742.37 , 742.63 9/24/2030