(2) Subsection (1) of this section does not apply to any rule or administrative action necessary to maintain qualification of the Public Employees Retirement System and the Public Employees Retirement Fund as a qualified governmental retirement plan and trust under the Internal Revenue Code and under regulations adopted pursuant to the Internal Revenue Code. [2003 c.733 ยง44b]
Structure 2021 Oregon Revised Statutes
Volume : 06 - Local Government, Public Employees, Elections
Chapter 238A - Oregon Public Service Retirement Plan
Section 238A.005 - Definitions.
Section 238A.025 - Oregon Public Service Retirement Plan established.
Section 238A.030 - Information technology system.
Section 238A.050 - Oregon Public Service Retirement Plan part of Public Employees Retirement System.
Section 238A.070 - Participation generally.
Section 238A.100 - Establishing membership under pension program.
Section 238A.110 - Termination of membership.
Section 238A.117 - Vesting of member killed in course and scope of employment.
Section 238A.120 - Withdrawal from pension program by vested inactive member.
Section 238A.125 - Amount of pension; rules.
Section 238A.130 - Final average salary; rules.
Section 238A.140 - Accrual of retirement credit.
Section 238A.142 - Accrual by academic employees of community college.
Section 238A.145 - Loss of retirement credit.
Section 238A.150 - Retirement credit for service in uniformed services; rules.
Section 238A.155 - Retirement credit for periods of disability.
Section 238A.160 - Normal retirement age; normal retirement date.
Section 238A.165 - Earliest retirement age; earliest retirement date.
Section 238A.170 - Latest retirement date; required minimum distributions; rules.
Section 238A.190 - Survivorship benefits.
Section 238A.200 - Actuarial equivalency factor tables.
Section 238A.210 - Cost-of-living adjustment.
Section 238A.220 - Employer contributions.
Section 238A.230 - Death benefit; rules.
Section 238A.235 - Disability benefit.
Section 238A.240 - Funding of disability benefit.
Section 238A.245 - Reemployment after commencement of pension benefits.
Section 238A.250 - Option of legislators to receive certain benefits.
Section 238A.300 - Establishing membership under individual account program.
Section 238A.305 - Persons establishing membership in system before August 29, 2003.
Section 238A.310 - Termination of membership.
Section 238A.330 - Employee contributions.
Section 238A.335 - Employer payment of employee contribution.
Section 238A.340 - Employer contributions.
Section 238A.350 - Individual accounts established.
Section 238A.353 - Employee pension stability accounts established.
Section 238A.360 - Rollover contributions; rules.
Section 238A.375 - Distribution of accounts to inactive member.
Section 238A.400 - Payment of accounts at retirement; rules.
Section 238A.410 - Death benefits; rules.
Section 238A.415 - Credit for service in uniformed services; rules.
Section 238A.420 - Investment options under individual account program; rules.
Section 238A.430 - Direct rollovers; rules.
Section 238A.435 - Distribution of death benefit as rollover distribution.
Section 238A.450 - Rules for Oregon Public Service Retirement Plan.
Section 238A.460 - Limitation on powers of board, director and staff.