Ohio BTA rules favorably on city individual taxation of SERP benefits

February 2013

Overview

In William E. MacDonald, III v. Shaker Heights and RITA, BTA Case 2008-K-1883, 12/28/12, the Ohio Board of Tax Appeals concluded that certain supplemental executive retirement plan (SERP) income qualified as pension income, which was excludable from local income taxes. The decision may create refund opportunities.

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