ORS 238.374: Applicant’s statement; resumption of residency.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(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]
Administrative rules citing this section
- OAR 459-005-0005: Amendments to Retirement Law — implements
- OAR 459-005-0100: Definitions — Member’s Fiduciary — implements
- OAR 459-005-0110: Fiduciary Document Requirements — implements
- OAR 459-005-0130: Termination of Member’s Fiduciary — implements
- OAR 459-005-0140: Permissible Actions Under A Fiduciary Document — implements
- OAR 459-005-0150: Effective Date of Fiduciary Document Rules — implements
- OAR 459-005-0180: Incapacity of Members, Beneficiaries, and Alternate Payees — implements
- OAR 459-005-0210: Transmission of Information, Reports, and Documents — implements
- OAR 459-005-0215: Transmittal of Remittances or Payments — implements
- OAR 459-005-0530: Limitation for Employers with Multiple Retirement Plans — for Contributions and Distributions Before January 1, 2000 — implements
- OAR 459-005-0535: Annual Benefit Limitation — implements
- OAR 459-005-0540: Permissive Service Credit — implements
- OAR 459-005-0545: Annual Addition Limitation — implements
- OAR 459-005-0560: Required Minimum Distributions, Generally — implements
- OAR 459-005-0590: General Provisions and Applicability Date — Direct Rollovers — implements
- OAR 459-010-0078: Volunteer Service — implements
This rule cites
- ORS 316.127 — resolved
- ORS 238.378 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors238.html