Ohio § 4113.75

§ 4113.75.

(A) As used in this section: (1) “Employee” and “employer” have the same meanings as in section 4113.51 of the Revised Code except that “employer” does not include the state, any municipal corporation, county,

township, school district, or other political subdivision, or any agency or instrumentality

of any of those entities. (2) “ Employee retirement plan ” means an employee retirement plan described in section 401(k) or 403(b) of the Internal Revenue Code or a payroll deduction individual retirement account plan described in section 408 or 408A of the Internal Revenue Code . (3) “Internal Revenue Code” means the “Internal Revenue Code of 1986,” 100 Stat. 2085, 26 U.S.C. 1 et seq., as amended. (B)(1) Notwithstanding section 4113.15 of the Revised Code , an employer may create and implement a program for automatically withholding a specified

percentage of employees' wages to be contributed on behalf of the employees to an

employee retirement plan.  The program shall allow an employee to affirmatively elect not to participate in

the program and not have wages withheld under the program. (2) The employer shall provide each participating employee with all of the following: (a) Notice of the percentage of the employee's wages that will be withheld and contributed

on behalf of the employee to an employee retirement plan unless the employee affirmatively

elects not to participate in the plan; (b) At least one opportunity each calendar quarter to select investments for the employee's

contributions between investment alternatives available under the plan; (c) A description of every investment alternative available for employee investment direction

under the plan; (d) Notice of the default investment decisions that will be made in the absence of the

employee's direction; (e) A brief description of available procedures that allow an employee to change investments; (f) A report, at least once a year, of the actual default investments made of contributions

attributable to the employee. (3) An employer that creates or implements a program described in division (B) of this

section shall provide its participating employees with reasonable opportunities to

affirmatively elect not to participate in the program and not have wages withheld

under the program.  An affirmative election not to participate in a program shall be effective as soon

after the employer receives the election as is administratively feasible.