reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.374 - Applicant’s statement; resumption of residency.

(1) A person applying for payments under this chapter shall give a written statement to the Public Employees Retirement Board that indicates whether the payments will be subject to Oregon personal income tax under ORS 316.127 (9). If the person fails to provide the statement required by this subsection, or the statement indicates that the payments will not be subject to Oregon personal income tax under ORS 316.127 (9), the board may not pay the person the increased benefits provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995.
(2) If a person is receiving payments under this chapter that have not been increased under chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, by reason of the provisions of subsection (1) of this section, and thereafter the payments become subject to Oregon personal income tax under ORS 316.127 (9), the person shall promptly notify the board by written statement that the payments are subject to Oregon personal income tax under ORS 316.127 (9).
(3) If a person is receiving payments under this chapter that have not been increased under chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, by reason of the provisions of subsection (1) of this section, and the board receives notice under subsection (2) of this section that payments to the person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9), or determines under ORS 238.378 that payments to the person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9), the board shall initiate payment of the increased benefits provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995. The increase in benefits becomes effective:
(a) If the board receives notice under subsection (2) of this section on or after January 1 and on or before April 15 of any calendar year, as soon as administratively feasible by the board, but no later than the first day of the second calendar month following receipt of notice by the board.
(b) If the board receives notice under subsection (2) of this section after April 15 of any calendar year, on the first day of the calendar year following receipt of notice by the board. [2011 c.653 §3; 2013 c.53 §12; 2021 c.461 §3]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.376 - Nonresidency after benefits commenced; required statement; subsequent residency.

(1) If a person is receiving payments under this chapter, and after the payments commence the payments cease to be subject to Oregon personal income tax under ORS 316.127 (9), the person shall promptly notify the Public Employees Retirement Board by written statement that the payments are no longer subject to Oregon personal income tax under ORS 316.127 (9). The board shall reduce any benefits payable to the person by the amount by which the benefits were increased under chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995. The reduction in benefits becomes effective:
(a) If the board receives notice under this subsection on or after January 1 and on or before April 15 of any calendar year, as soon as administratively feasible by the board, but no later than the first day of the second calendar month following receipt of notice by the board.
(b) If the board receives notice under this subsection after April 15 of any calendar year, on the first day of the calendar year following receipt of notice by the board.
(2) If a person is receiving payments under this chapter that have been reduced because the payments are not subject to Oregon personal income tax under ORS 316.127 (9), and thereafter the payments become subject to Oregon personal income tax under ORS 316.127 (9), the person shall promptly notify the board by written statement that the payments are once again subject to Oregon personal income tax under ORS 316.127 (9).
(3) If a person is receiving payments under this chapter that have been reduced because the payments are not subject to Oregon personal income tax under ORS 316.127 (9), and the board receives notice under subsection (2) of this section that payments to the person under this chapter are once again subject to Oregon personal income tax under ORS 316.127 (9), or determines under ORS 238.378 that payments to the person under this chapter are once again subject to Oregon personal income tax under ORS 316.127 (9), the board shall resume payment of the increased benefits provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995. The increase in benefits becomes effective:
(a) If the board receives notice under subsection (2) of this section on or after January 1 and on or before April 15 of any calendar year, as soon as administratively feasible by the board, but no later than the first day of the second calendar month following receipt of notice by the board.
(b) If the board receives notice under subsection (2) of this section after April 15 of any calendar year, on the first day of the calendar year following receipt of notice by the board. [2011 c.653 §4; 2013 c.53 §13; 2021 c.461 §4]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.378 - Information from Department of Revenue.

(1) Not less than once each calendar year, the Public Employees Retirement Board shall provide to the Department of Revenue information identifying persons to whom payments have been made under this chapter. The Department of Revenue shall provide to the board such information on Oregon personal income tax returns as the board deems necessary to determine whether the payments made to the person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9).
(2) If the board determines that the payments made to a person under this chapter are not subject to Oregon personal income tax under ORS 316.127 (9) based on information provided by the Department of Revenue under this section, and the person is receiving the increased benefit provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, the board shall reduce the benefits payable to the person as provided in ORS 238.376 (1).
(3) If the board determines that the payments made to a person under this chapter are subject to Oregon personal income tax under ORS 316.127 (9) based on information provided by the Department of Revenue under this section, and the person is not receiving the increased benefit provided by chapter 796, Oregon Laws 1991, or chapter 569, Oregon Laws 1995, the board shall increase the benefits payable to the person as provided in ORS 238.374 (3) or 238.376 (3). [2011 c.653 §5; 2013 c.53 §14]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.380

[1995 c.569 §3; 1997 c.175 §5; 2001 c.945 §54; 2003 c.67 §30; 2009 c.868 §1; renumbered 238.364 in 2011]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.382 - Statements constitute declaration under penalty of perjury.

A statement required under ORS 238.372 to 238.384 constitutes a declaration under penalty of perjury and must include the following sentence in prominent letters immediately above the signature of the declarant: "I hereby declare that the above statement is true to the best of my knowledge and belief, and that I understand it is subject to penalty for perjury." [2011 c.653 §6]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.385

[Formerly 237.208; 1997 c.175 §6; 2001 c.945 §55; 2003 c.67 §31; 2009 c.868 §2; renumbered 238.366 in 2011]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.400 - Payment upon death of retired member who dies before making election of retirement benefits.

If a person who is a member of the system, who has attained normal retirement age and who has retired from service, dies without making an election under ORS 238.305 and prior to the expiration of the time within which such an election could be made by the person, and the records of the Public Employees Retirement Board indicate that the person has designated the surviving spouse as the beneficiary under ORS 238.390 (1), such surviving spouse may, not more than 60 days after the date of the death of such deceased member, elect to receive the amount referred to in ORS 238.390 (1), or elect Option 2 or Option 3 under ORS 238.305 and designate self as the beneficiary thereunder with the same force and effect as if the election and designation had been properly made by the deceased member. [Formerly 237.167]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.405 - Death benefit payable to survivors of certain police officers or firefighters.

(1) The surviving spouse or child of a police officer or firefighter, who died a member of the Public Employees Retirement System while retired either for service or disability and while receiving or being entitled to receive a benefit under ORS 238.345 or under this chapter, is entitled to a benefit under this section. The benefit shall be equal to 25 percent of the unmodified retirement allowance the police officer or firefighter was receiving or was entitled to receive at the time of death under ORS 238.345 or under this chapter. The benefit authorized by this section is in addition to any other benefit the surviving spouse or child is entitled to and is available to the child until the child attains 18 years of age.
(2) For the purpose of this section, the unmodified retirement allowance is that allowance described in ORS 238.300, or if election to receive the benefits authorized under ORS 238.345 has been made, the unmodified retirement allowance is 50 percent of the final average salary of the police officer or firefighter as determined on the date of the injury causing disability.
(3) The board shall pay to a surviving spouse or child entitled to a benefit under this section a lump sum amount equal to the actuarial value of the allowance provided under this section if the allowance is less than $30 per month. The lump sum amount shall be in lieu of the allowance provided for under this section. [Formerly 237.163]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.407 - Distribution of death benefit as rollover distribution.

(1) If a benefit is payable under this chapter to a beneficiary by reason of the death of a member of the system, the beneficiary may elect to have all or part of the distribution of the death benefit paid in an eligible rollover distribution to an individual retirement plan described in 26 U.S.C. 408(a), or an individual retirement annuity, other than an endowment contract, described in 26 U.S.C. 408(b), if the plan or annuity is established for the purpose of receiving the eligible rollover distribution on behalf of the designated beneficiary.
(2) Subsection (1) of this section applies to an eligible rollover distribution of death benefits to a beneficiary who is not treated as the spouse of the decedent for federal tax purposes and who is the decedent’s designated beneficiary for the purposes of the minimum required distribution requirements of 26 U.S.C. 401(a)(9). To the extent provided by rules of the Public Employees Retirement Board, a trust maintained for the benefit of one or more beneficiaries must be treated by the board in the same manner as a trust that is designated as a beneficiary for the purposes of the minimum required distribution requirements of 26 U.S.C. 401(a)(9).
(3) As used in this section, "eligible rollover distribution" has the meaning given that term in 26 U.S.C. 402(c)(4), as in effect on January 1, 2008. [2007 c.628 §4]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.425 - Benefits payable to vested inactive member.

In the event that an employee who is a vested member of the system and who has not attained earliest service retirement age is separated, for any reason other than death or disability, from all service entitling the employee to membership in the system, the member account, if any, of the member shall remain to the member’s credit in the fund unless the member elects to withdraw it and there shall be paid such death benefits as this chapter provides; or a disability retirement allowance or, after attaining earliest service retirement age, a service retirement allowance, either of which shall consist of the allowance provided in ORS 238.300, but actuarially reduced based on the member’s then attained age. [Formerly 237.111 (1); 2001 c.945 §58; 2003 c.67 §12; 2003 c.625 §15]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.430 - Limitation on benefits payable to persons establishing membership on or after January 1, 1996.

(1) Notwithstanding any other provisions of this chapter, a person who establishes membership in the Public Employees Retirement System on or after January 1, 1996, is entitled to receive only the benefits provided under ORS 238.435 for periods of service with participating public employers after January 1, 1996, and has no right or claim to any other benefit provided under this chapter. A person who establishes membership in the Public Employees Retirement System before January 1, 1996, is entitled to receive those benefits otherwise provided by this chapter, and is not subject to the provisions of ORS 238.435.
(2) A person establishes membership in the system before January 1, 1996, for the purposes of this section if:
(a) The person is a member of the system, or a judge member of the system, on January 1, 1996;
(b) The person was a member of the system before January 1, 1996, ceased to be a member of the system under the provisions of ORS 238.095, 238.265 or 238.545 before January 1, 1996, but restored part or all of the forfeited creditable service from before January 1, 1996, under the provisions of ORS 238.105 or 238.115 after January 1, 1996;
(c) The person performed any period of service for a participating public employer before January 1, 1996, that is credited to the six-month period of employment required of an employee under ORS 238.015 before an employee may become a member of the system; or
(d) The person becomes a member of the system under the terms of an integration contract pursuant to the terms of ORS 238.680, and under the terms of the contract the person receives retirement credit in the system for periods of employment performed for the public employer before January 1, 1996.
(3) The provisions of ORS 238.435 do not apply to judge members of the system. [1995 c.654 §2; 1997 c.175 §12; 2005 c.22 §176]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.442 - Prior service credit.

(1) Subject to the rules of the Public Employees Retirement Board, upon commencing participation in the system a public employer that is not a school district may elect to provide prior service credit for employees of the employer who are employees of the employer on the date on which the employer commences participation. Prior service credit may be provided only for employees who are members of the system. Prior service credit under this section may be provided for continuous service by the employee to the public employer before the public employer commenced participation in the system and for any accumulated seasonal employment by an employee before the public employer commenced participation in the system. The public employer and the board shall enter into an agreement that will specify the number of years of prior service credit that employees of the employer will receive. Prior service credit under this section shall be equal to $4 for each year of prior service or major fraction of a year.
(2) If a public employer elects to provide prior service credit under this section, the board shall issue a certificate to each employee entitled to receive prior service credit. The certificate shall show the amount of prior service credit that the employee is entitled to receive under the agreement between the board and the public employer. The certificate shall be final unless the board, upon the motion of the member or upon the board’s own motion, modifies the certificate for cause.
(3) Prior service credit under this section shall be funded by employer contributions in the manner provided by ORS 238.225.
(4) A public employer who agrees to provide prior service credit under this section may elect to treat any year, or part of a year, for which prior service credit is granted as a year in which the employee is an active member for the purpose of becoming vested. An election under this subsection must be made at the time the public employer enters into the agreement providing for prior service credit. [2001 c.945 §75; 2001 c.945 §75a; 2003 c.67 §32]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.445 - Benefits exempt from execution, bankruptcy and certain taxes; exceptions.

(1) Except as provided in this section, the right of a person to a pension, an annuity or a retirement allowance, to the return of contribution, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, or any other right accrued or accruing to any person under the provisions of this chapter or ORS chapter 238A, and the money in the various funds created by ORS 238.660 and 238.670, shall be exempt from garnishment and all state, county and municipal taxes heretofore or hereafter imposed, except as provided under ORS chapter 118, shall not be subject to execution, garnishment, attachment or any other process or to the operation of any bankruptcy or insolvency law heretofore or hereafter existing or enacted, and shall be unassignable.
(2) Subsection (1) of this section does not apply to state personal income taxation of amounts paid under this chapter and ORS chapter 238A.
(3) Unless otherwise ordered by a court under ORS 25.387, the exemption from execution or other process granted under this section applies to 50 percent of amounts paid under this chapter and ORS chapter 238A if the execution or other process is issued for a support obligation or an order or notice entered or issued under ORS 25.501 to 25.556 or ORS chapter 25, 107, 108, 109, 110, 419B or 419C. [Formerly 237.201; 1999 c.80 §86; 1999 c.745 §3; 2003 c.733 §52; 2011 c.317 §8; 2019 c.13 §36]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.447 - Execution or assignment of benefits to collect restitution or compensatory fine for felony.

(1) Notwithstanding ORS 238.445, any retirement allowance, pension payment, lump sum payment or other distribution payable under this chapter or ORS chapter 238A to a person convicted of a felony is subject to execution, garnishment, attachment or other process to collect, and may be assigned to satisfy, the portion of a money award described in subsection (2) of this section that is included in a judgment entered in the criminal action as provided in ORS 18.048.
(2) Subsection (1) of this section applies only to the amount of a money award attributable to restitution ordered under ORS 137.106 or a compensatory fine ordered under ORS 137.101. [2013 s.s. c.3 §4]
Note:
Section 6, chapter 3, Oregon Laws 2013 (special session), provides:
Sec. 6.
Section 4 of this 2013 special session Act [238.447] and the amendments to ORS 238A.050 by section 5 of this 2013 special session Act apply only to conduct resulting in a conviction of a felony that is committed on or after the effective date of this 2013 special session Act [October 8, 2013]. [2013 s.s. c.3 §6]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.458 - Unclaimed benefits.

(1) A benefit that is owed to a member or beneficiary of a member under the Public Employees Retirement System shall be forfeited at the end of the system’s plan year in which the benefit becomes due if the Public Employees Retirement Board is unable to locate the member or beneficiary. If the member, beneficiary or any other person thereafter establishes a right to the forfeited benefit, the board shall reinstate the benefit. If the benefit is a periodic payment, the board shall make a retroactive payment to the member, beneficiary or other person in a lump sum for all amounts that would have been paid before reinstatement of the benefit. No interest shall be paid on the benefit for the period commencing when the benefit became due and the date of the retroactive payment.
(2) Death benefits and other amounts payable by reason of the death of a member do not escheat to the state when the member dies without heirs, devisees or beneficiaries designated under ORS 238.390. If a beneficiary has not been designated under ORS 238.390, and a personal representative or a person filing a simple estate affidavit under ORS 114.505 to 114.560 fails to make claim for the benefits within one year after the member dies, the benefits shall be forfeited to the Public Employees Retirement Fund in the manner provided by subsection (1) of this section and are subject to reinstatement only upon subsequent appointment of a personal representative or the filing of a simple estate affidavit in the manner provided by ORS 114.505 to 114.560. If benefits are paid to a personal representative or a person filing a simple estate affidavit under ORS 114.505 to 114.560, the personal representative or person filing the affidavit shall return to the board the amount that would otherwise escheat to the state after payment of administrative expenses and claims against the estate. Any amounts returned to the board under this subsection shall be forfeited to the fund. [1999 c.317 §20; 2003 c.625 §2; 2019 c.165 §25; 2023 c.17 §24]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.460 - Waiver of retirement allowance.

(1) If receipt in full by a person of a retirement allowance or other benefit under this chapter or ORS chapter 238A would prevent such person from receiving in full any other governmental pension to which the person is entitled, such person may waive for a calendar year sufficient monthly payments, or portions thereof, of retirement allowance or other benefit under this chapter or ORS chapter 238A to permit the person to receive in full the other governmental pension. The waiver shall be made in writing and filed with the Public Employees Retirement Board not less than 15 days before the first day of the month to which the waiver applies.
(2) If for any month the waiver does not apply to the full retirement allowance due under this chapter, the waiver applies first to all or the necessary portion of prior service pension, then to all or to the necessary portion of current service pension, and then to the necessary portion of annuity.
(3) The waiver may be revoked at any time, but no retirement allowance or other benefit waived for the period of time in which the waiver is in effect shall be paid. The revocation shall be made in writing and filed with the board. If a person dies during the period of time in which the waiver is in effect, the waiver is considered revoked on the date of such death. [Formerly 237.157; 2003 c.733 §54; 2005 c.22 §177]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.475 - Effect of transfer of employee to another participating employer.

No transfer after July 1, 1946, by a member of the system from the service of one employer participating in the system to the service of another such employer shall impair any rights or deprive the member of any credits accruing to the member as a result of membership in the system after July 1, 1946, and prior to the transfer. [Formerly 237.101]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.480 - Effect of change to calendar year on contributions and credit of members.

All contributions made and all service credit earned under the Public Employes’ Retirement Act of 1953 prior to January 1, 1956, on the basis of a fiscal year shall not be affected by the change from fiscal year basis to calendar year basis on January 1, 1956, under the 1955 amendments of the Public Employes’ Retirement Act of 1953, and such contributions and credit are recognized as if no such change had been made. [Formerly 237.107]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.485 - Fund established.

(1) Pursuant to section 415(m) of the Internal Revenue Code, there is established a Public Employee Benefit Equalization Fund, separate and distinct from the General Fund and from the Public Employees Retirement Fund. The Public Employee Benefit Equalization Fund is declared to be a trust fund. Interest earned on the fund, if any, shall inure to the benefit of the fund. The Public Employees Retirement Board shall administer the fund and shall act as trustee for the fund.
(2) The assets of the Public Employee Benefit Equalization Fund that are attributable to the contributions of a participating public employer pursuant to ORS 238.488 remain available to the general creditors of the employer in the event of the employer’s insolvency until those assets are distributed to members of the Public Employees Retirement System, distributed to the beneficiaries of those members or used to pay the administrative expenses of the fund. Before distribution, members of the Public Employees Retirement System and beneficiaries of those members have no right to or interest in any asset of the fund.
(3) All moneys paid into the fund shall be deposited with the State Treasurer, who is custodian of the fund. The board may draw warrants and issue checks on the fund in the same manner that it draws warrants and issues checks on the Public Employees Retirement Fund.
(4) Any warrant, check or order issued by the board for payment from the fund that is canceled, declared void, abandoned or otherwise made unpayable pursuant to law because it is outstanding and unpaid for a period of more than two years, may be reissued by the board without bond if the payee is located after such warrant, check or order is canceled, declared void, abandoned or otherwise made unpayable pursuant to law. [1997 c.201 §2; 2005 c.808 §8]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.490 - Administrative expenses.

(1) The administrative expenses incurred by the Public Employees Retirement Board in administering the Public Employee Benefit Equalization Fund shall be paid from interest earned by the fund. If the interest is insufficient, the excess expense shall be paid from the contributions by participating employers under ORS 238.488.
(2) In order to facilitate financing the establishment and administration of the Public Employee Benefit Equalization Fund, the board may designate fiscal periods and may provide that extraordinary expenses incurred during a period, such as expenses for equipment and actuarial studies, may, for purposes of equitably distributing part of the burden of expenses, be apportioned to subsequent fiscal periods in any manner that seems equitable to the board.
(3) For each fiscal period designated by the board, the administrative expenses of the fund for that period shall be deducted from the interest earned by the Public Employee Benefit Equalization Fund. If such interest be insufficient for such purpose, each employer contributing to the Public Employee Benefit Equalization Fund shall pay a fraction of those administrative expenses determined by dividing the employer’s total contribution to the fund for the period by the sum of all the employers’ contributions to the fund for the period. [1997 c.201 §4]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.492 - Rules for administration of fund.

The Public Employees Retirement Board may adopt rules for the administration of ORS 238.485, 238.488 and 238.490. In adopting rules under this section, the board shall consider and take into account all federal law requirements relating to deferred compensation plans, including the requirements imposed for the deferral of income tax on deferred compensation benefits until those benefits are paid or made available to the recipient. [1997 c.201 §5]
Note:
238.492 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 238 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.500 - Definitions for ORS 238.500 to 238.585.

As used in ORS 238.500 to 238.585, unless the context requires otherwise:
(1) "Court" means the Supreme Court, the Court of Appeals, the Oregon Tax Court and a circuit court.
(2) "Judge" means a judge of any court.
(3) "Judge member" means a judge who is a member of the Public Employees Retirement System subject to ORS 238.500 to 238.585.
(4) "Service as a judge" means creditable service, as defined by ORS 238.005, by a judge as:
(a) A regularly elected or appointed judge of a court; or
(b) A regularly elected or appointed judge of a court temporarily in another court. [Formerly 237.211]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.505 - Judges as PERS members.

(1) Except as provided in subsection (2) of this section, a person who is not a judge on December 31, 1983, and who is elected or appointed to the office of judge on or after January 1, 1984, shall become a judge member on the date the person takes the office.
(2) A person who, by reason of the age at which becoming a judge, could not make contributions to the Public Employees Retirement Fund during each of five calendar years as a judge member at or before attaining the age of 75 years shall not become a judge member. [Formerly 237.215]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.515 - Contributions.

(1)(a) Each judge member shall contribute monthly to the Public Employees Retirement Fund seven percent of the monthly salary of the judge member. The contributions of a judge member and earnings on the contributions shall be credited to the member account of the judge member.
(b) The state shall pick-up, assume or pay the full amount of contributions to the fund required of judge members. The full amount of required judge member contributions picked-up, assumed or paid by the state on behalf of judge members shall be considered salary only for the purpose of computing a judge member’s final average salary within the meaning of ORS 238.535 (2) and not for any other purpose. The full amount of required judge member contributions picked-up, assumed or paid by the state on behalf of judge members shall be added to the member account of the judge members and shall be considered judge member contributions for all other purposes of ORS 238.500 to 238.585.
(2) The state shall make employer contributions to the fund in respect to judge members as provided in ORS 238.225. Notwithstanding ORS 238.227, for the purposes of actuarial computation and contributions of the state under ORS 238.225, judge members shall be considered a separate group of employees. [Formerly 237.217; 2001 c.945 §59; 2005 c.808 §25]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.538 - Health benefit plans for certain retired judge members.

(1) A judge member who elects to retire under ORS 238.535 (1)(b):
(a) Shall continue to be eligible as a nonretired employee for health benefit plans contracted for under ORS 243.135 during the time that the judge member is serving as a pro tem judge under ORS 238.535 (1)(c); and
(b) Subject to availability of funding, shall continue to receive the monthly state contribution as payment of all or part of the cost of a health benefit plan during the time that the judge member is serving as a pro tem judge under ORS 238.535 (1)(c).
(2) A judge member receiving the monthly state contribution as payment of all or part of the cost of a health benefit plan under this section is not eligible for payments against the cost of Medicare supplemental insurance under ORS 238.420 until such time as the judge member is no longer serving as a pro tem judge under ORS 238.535 (1)(c). [2001 c.823 §6]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.555 - Disability retirement allowance.

(1)(a) A judge member who has not attained the age of 65 years and who is found to be mentally or physically incapacitated for an extended duration, as determined by medical examination by one or more physicians selected by the board, and thereby unable to perform any work for which qualified, by injury or disease sustained while in actual performance of duty and not intentionally self-inflicted, shall be retired for disability and shall receive as a disability retirement allowance, payable monthly, a pension equal to the service retirement allowance to which the judge member would be entitled under ORS 238.535 (1)(a), had the judge member served as a judge continuously until attaining the age of 65 years, but not less than an annual amount equal to 45 percent of the final average salary, as defined in ORS 238.535 (2), of the judge member.
(b) As used in paragraph (a) of this subsection, "injury" means bodily injury causing the disability directly and independently of all other causes and effected solely through accidental means.
(2) A judge member who has six or more years of service as a judge, who has not attained the age of 65 years and who is found to be mentally or physically incapacitated for an extended duration, as determined by medical examination by one or more physicians selected by the board, and thereby unable to perform any work for which qualified, from cause other than injury or disease sustained while in actual performance of duty and not intentionally self-inflicted, shall be retired for disability and shall receive as a disability retirement allowance, payable monthly, a pension equal to the service retirement allowance to which the judge member would be entitled under ORS 238.535 (1)(a) had the judge member served as a judge continuously until attaining the age of 65 years, but not less than an annual amount equal to 45 percent of the final average salary, as defined in ORS 238.535 (2), of the judge member.
(3) The effective date of the disability of a judge member shall not be determined by the board as prior to the last day for which the judge member performed service as a judge.
(4) No disability retirement allowance may be paid for any month in which the judge member received salary or sick leave benefits from the state.
(5) ORS 238.320 (4) and (5), 238.330 (3), 238.335 and 238.340 apply to retirement of a judge member for disability.
(6) A judge member who is retired under the provisions of ORS 1.310 is entitled to any applicable retirement allowance for which eligible under ORS 238.500 to 238.585. [Formerly 237.225]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.575 - Cost-of-living adjustments; ad hoc increase.

(1) Every monthly retirement allowance or pension payable to a judge member or surviving spouse of a judge member under ORS 238.500 to 238.585 shall be adjusted annually as provided in ORS 238.360.
(2) ORS 238.368 applies to judge members, and for that purpose the monthly retirement allowance referred to in ORS 238.368 shall be the monthly retirement allowance payable to a judge member or the monthly pension payable to the surviving spouse of a judge member under ORS 238.565 (3)(a). [Formerly 237.230; 2001 c.945 §71; 2013 c.53 §10]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.580 - Application of PERS laws to judges.

(1) Except as provided in subsection (3) of this section, ORS 238.005 (4) and (26), 238.025, 238.078, 238.082, 238.092, 238.115 (1), 238.250, 238.255, 238.260, 238.350, 238.362, 238.364, 238.372 to 238.384, 238.410, 238.415, 238.420, 238.445, 238.458, 238.460, 238.465, 238.475, 238.600, 238.605, 238.610, 238.618, 238.630, 238.635, 238.645, 238.650, 238.655, 238.660, 238.665, 238.670 and 238.705 and the increases provided by ORS 238.366 for members of the system who are serving as other than police officers or firefighters apply in respect to service as a judge member.
(2) This chapter applies in respect to persons described in ORS 238.505 (1) and in respect to service as a judge member only as specifically provided in ORS 238.500 to 238.585.
(3) ORS 238.005 (26)(c)(M) does not apply in respect to service as a judge member. [Formerly 237.233; 1999 c.317 §23; 2001 c.945 §62; 2005 c.152 §9; 2011 c.9 §25; 2011 c.637 §74a; 2019 c.355 §41; 2023 c.404 §3]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.585 - Use of creditable service by person who serves as both member and judge member; restoration of forfeited rights upon becoming judge member.

(1) A judge member who has creditable service as other than a judge member is entitled to the use of all creditable service as a judge member for the purpose of establishing eligibility under ORS 238.115, 238.125, 238.135 or any other provision of this chapter that requires a specified number of years of creditable service.
(2) A judge member who has creditable service as other than a judge member is entitled to use of all creditable service as other than a judge member for the purpose of establishing eligibility under the provisions of ORS 238.366, 238.415, 238.420 or any other provision of this chapter that is applicable to a judge member and that requires a specified number of years of creditable service.
(3) A member of the system other than a judge member who separates from all service entitling the person to membership in the system and who withdraws the amount credited to the member account of the member in the fund may restore all rights forfeited by the withdrawal in the manner specified by ORS 238.105 if the person becomes a judge member within five years after the date that the person is separated from all service entitling the person to membership in the system. [1995 c.658 §136; 2001 c.945 §63]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.600 - System established; legislative intent.

(1) A system of retirement and of benefits at retirement or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System. The Public Employees Retirement System consists of this chapter and ORS chapter 238A. It is the intent of the Legislative Assembly that the system be qualified and maintained under sections 401(a), 414(d) and 414(k) of the Internal Revenue Code as a tax-qualified defined benefit governmental plan.
(2) If the Public Employees Retirement System is terminated, or if contributions may no longer be made to the system, each member of the system has a nonforfeitable right to the benefits that the member has accrued as of the date of the termination, or as of the date that contributions may no longer be made to the system, to the extent that those benefits are funded. [Formerly 237.005; 1997 c.121 §2; 1999 c.317 §9; 2003 c.733 §55a; 2005 c.808 §1]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.601 - Legislative findings and intent; administration of system.

The Legislative Assembly finds that the maintenance of a solid, affordable public employees retirement plan is essential to providing effective, efficient services to the citizens of Oregon by allowing the state and political subdivisions of the state to hire and retain employees who are committed to providing those services. It is the intent of the Legislative Assembly that the Public Employees Retirement Board, in performing its duties as trustee of the Public Employees Retirement Fund, recognize that the continued stability and viability of the Public Employees Retirement System depends on the ability of public employers and taxpayers to pay the costs of the system. Consistent with this intent, the board shall administer the system to create and maintain long-term stability and viability in the system, and shall act to achieve full funding for the benefits provided by the system, giving equal consideration to the interests of the public employer and the employee to the extent that treatment does not violate the fiduciary duties of the board. Nothing in this section shall be construed to impose a fiduciary duty on the board to consider the interests of public employers, and the board shall consider the interests of public employers only with respect to matters unrelated to the board’s fiduciary duties as trustee of the fund. [2001 c.945 §2]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.605 - Actuarial report on system; determination of unfunded actuarial liability.

(1) At least once every two years the Public Employees Retirement Board shall cause a competent actuary familiar with public systems of retirement and death benefits to prepare a report evaluating the current and prospective assets and liabilities of the system and indicating its current and prospective financial condition. In preparing the report the actuary shall investigate the mortality, disability, service and other experience of the members of, and employers participating in the system, shall state fully the condition of the system, and shall make such recommendations as the actuary deems advisable to facilitate administering it properly. The board shall publish and distribute a summary of the report to all the public employers participating in the system. The board may authorize the transfer of any portion of the funds collected under the provisions of ORS 238.225 to carry out the recommendations of the actuary.
(2) For the purpose of evaluating the system under this section and for the purpose of issuing reports on the system, the actuary and the board shall determine the unfunded actuarial liability of the system by calculating the difference between the actuarial value of the current and prospective liabilities of the system and the actuarial value of the assets of the system, including any lump sum payments made under ORS 238.229. When reporting on the unfunded actuarial liability in any official documentation or report, the board shall report on the unfunded actuarial liability as determined under this subsection. [Formerly 237.285; 2017 c.746 §12]
2023 Oregon Revised Statutes › Volume : 06 - Local Government, Public Employees, Elections › Chapter 238 - Public Employees Retirement System › Section 238.606 - Independent review of actuarial report on system; reports.

(1)(a) At least once every four years, the Secretary of State shall contract with a firm qualified to perform an independent actuarial review of the report on the Public Employees Retirement System prepared under ORS 238.605. The firm shall review the report that was most recently used to calculate employer contribution rates under ORS 238.225.
(b) The firm conducting the review required by this section shall use all appropriate actuarial standards of practice.
(c) The Secretary of State shall determine the scope of the review required by this section. The review must include, but is not limited to, an examination of the reasonableness and consistency of the following aspects of the report described in paragraph (a) of this subsection:
(A) Actuarial methods used;
(B) Demographic and economic assumptions used;
(C) Census and asset data used;
(D) Valuation of the system, including projected future benefit payments, system liabilities, system normal cost and funded status;
(E) Employer contribution rates calculated;
(F) Rate collaring policy and calculation;
(G) Assumed rate of return and discount rate used;
(H) Comparison of legislative impact to actual impact; and
(I) Instructions provided by the Public Employees Retirement Board to the actuary.
(d) A review under this section must include a quantitative and qualitative analysis of any changes to actuarial methods and demographic and economic assumptions that were recommended by the actuary, adopted by the board, and used to prepare the report under ORS 238.605.
(e) The Public Employees Retirement System, the State Treasurer, and the Oregon Investment Council shall cooperate with the firm conducting the review required by this section in all respects and shall permit the firm full access to all information the firm deems necessary to complete the review.
(f) An actuary that prepared a report under ORS 238.605 may not conduct a review under this section for a period of six years after the actuary has provided any services for the board.
(g) The Public Employees Retirement Board shall pay the cost of the review performed under this section.
(2) A review performed under this section shall be available for public inspection, in accordance with the Secretary of State’s established rules and procedures governing public disclosure of public reports.
(3) The Secretary of State shall submit the review performed under this section to the Public Employees Retirement Board and the Joint Legislative Audit Committee no later than February 15 of the year after the review is initiated. [2018 c.98 §11]
Note:
238.606 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 238 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.