The Board of Education hereby authorizes the Superintendent, at his discretion, to designate each employee's mandatory contributions, or uniform percentage thereof, to the School Employees Retirement System of Ohio and the State Teachers Retirement System of Ohio as "picked up" or assumed by the Board. They may continue to be designated as employee contributions as permitted by Attorney General Opinion 82-097, in order that the amount of the employee's income reported by the Board as subject to Federal and Ohio income tax shall be the employee's total gross income reduced by the then current percentage amount of the employee's mandatory contribution to the Teacher's Retirement System of Ohio. This contribution which has been "picked up" by the Board shall be included in computing final average salary, provided that no employee's total salary is increased by such "pick up", nor is the Board's total contribution to the School Employees Retirement System of Ohio or the State Teacher's Retirement System of Ohio increased thereby.

R.C. 3307.51
IRS Service Rulings 77-464, 81-36