The distributions you are receiving from your husband's State Teachers Retirement system would be considered to be from a qualified retirement plan.
A qualified retirement plan is a retirement plan established by an employer that is designed to provide retirement income to designated employees and their beneficiaries, which meets certain IRS Code requirements in terms of both form and operation.
STRS Ohio is a qualified plan under Section 401(a) of the Internal Revenue Code. Membership in the system includes public school teachers and administrators and college and university faculty. Since April 1998, certain college and university faculty may select STRS Ohio or an alternative retirement plan.
Click here for information on Ohio STRS Benefits.
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