Educational Resources for OPERS Employers

Webinars and Recorded Presentations

Student Exemption Form Process

For colleges and universities only

This webinar will walk employer through the process on how to submit an online Student Exemption form.

Requirements for Annual Conversion Plans

Eliminate confusion regarding conversion plans and retirement contribution reporting. This webinar gives you all the information necessary to ensure compliance on your conversion plan.

Non-Contributing List (NCL)

Employers are required to submit annual Non-Contributing List(s). While the non-contributing list is not new and it has always been required, Senate Bill 343 added to the required non-contributing information a listing to include all independent contractors or any other classification besides employee who provided services in the previous calendar year to be included on the non-contributing list.

Earnable Salary

Employers have their employees' best interests at heart. However, a creative approach to defining earnable salary can put employers at risk for penalties and interest.

This one-hour seminar will cover which payments qualify as earnable salary (and therefore must be reported to OPERS).

Employer Programs

This 1 hour course has been approved by the Auditor of State to be used towards completing the education requirements of the Fiscal Integrity Act.

In this course, attendees will learn:

  1. What is a conversion plan
  2. Requirements for OPERS-approved conversion plan
  3. How to get conversion plan approved
  4. How to report conversion plan payments
  5. What is a contribution pick-up plan
  6. Types of pick-up plans
  7. Requirements for pick-up plans
  8. How to establish or implement a pick-up plan

Early Retirement Incentive

The level of details involved with processing early retirement incentives are compounded by changes required by the 2012 pension legislation. This webinar will walk employers through the process and rationale for the changes.

Pick Up Plans

It is possible for employers to defer taxes on employees' retirement contributions. This is known as employer pick-up. Internal Revenue Code Section 414(h)(2) allows employers to make contributions to a qualified pension plan on a tax-deferred basis. Taxes are deferred until an employee receives the contributions as a refund or as retirement benefits.

In one hour, you'll learn the difference between the two types of pick-up plans, the requirements for a plan and how to implement a pick-up plan.

OPERS Membership

This 1 hour course has been approved by the Auditor of State to be used towards completing the education requirements of the Fiscal Integrity Act.

In this course, attendees will learn:

  1. OPERS membership as defined in ORC
  2. Who is eligible for OPERS membership
  3. Required forms to be submitted to establish membership
  4. Who is not eligible for OPERS membership
  5. Who should be included on non-contributing list
  6. How to submit non-contributing list

Contribution Reporting

This 1 hour course has been approved by the Auditor of State to be used towards completing the education requirements of the Fiscal Integrity Act.

In this course, attendees will learn:

  1. How to properly report OPERS contributions
  2. How to schedule or submit online ACH payment or payment instructions
  3. What is and is not OPERS earnable salary
  4. How to submit new employee forms, certify final earnable salary date, submit notice of termination of re-employment
  5. How large earnings are calculated, how to resolve/respond to large earnings inquiries, steps to take that can minimize large earnings

Other Presentationss