County Commissioners' Association of Ohio - 88 CCAO - Serving Ohio Counties Since 1880


Under the Internal Revenue Code, county employees may participate in deferred compensation plans authorized under Section 457 of the Internal Revenue Code. Such plans can supplement retirement income and can defer current tax liabilities for employees.

Under a deferred compensation plan participants can invest part of their paychecks before withholding for state and federal income taxes is deducted. The savings and earnings on the investments are not subject to taxes until they are withdrawn from the plan, usually at retirement, when most people will not have as much taxable income.

The CCAO Deferred Compensation Program was established in 1985 to serve the needs of county employees. More than 24,000 county officials and employees in 88 counties defer additional money to supplement their retirement income under the program.

The plan is overseen by a committee of county officials who recognize the needs of their employees. Emphasis is placed on service to the individual to help achieve a comfortable, secure retirement. CCAO has selected Empower Retirement to administer and market this plan. Empower Retirement is the largest provider of defined contribution plan services to state, city, and county governments. They provide recordkeeping, administrative, financial, and investment education services to over 1,500 public and non-profit entities, servicing thousands of employees.

CCAO Deferred Comp Plan - Empower Retirement logoIf you have any questions regarding your CCAO Deferred Compensation account, please call 800/284-0444 or visit and click on the "contact us" link located in the upper-right corner of the home page.  

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