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Oregon Revised Statutes

Or. Rev. Stat. § 238.600 (2026)

System established; legislative intent

✓ current as of May 2026
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      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]

Notes of Decisions
Cited in 3 cases, 2013–2015 · leading case: Moro v. State of Oregon, 351 P.3d 1 (Or. 2015).
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Moro v. State of Oregon, 351 P.3d 1 (Or. 2015). · cites it 20× “In particular, ORS 238.600 provides: “(1) A system of retirement and of benefits at retire- ment or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System.”
Moro v. State of Oregon (Or. 2015). · cites it 10× “In particular, ORS 238.600 provides: “(1) A system of retirement and of benefits at retire- ment or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System.”
Niemiec v. Dep't of Revenue (Or. T.C. 2013). “” The Public Employees Retirement System was not created by the tax laws of this state: “ORS 238.600. System established; * * * “(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…”
— Or. Rev. Stat. § 238.600(1) — 2 cases
Moro v. State of Oregon, 351 P.3d 1 (Or. 2015). “In particular, ORS 238.600 provides: “(1) A system of retirement and of benefits at retire- ment or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System.”
Moro v. State of Oregon (Or. 2015). “In particular, ORS 238.600 provides: “(1) A system of retirement and of benefits at retire- ment or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System.”
— Or. Rev. Stat. § 238.600(2) — 2 cases
Moro v. State of Oregon, 351 P.3d 1 (Or. 2015). “In particular, ORS 238.600 provides: “(1) A system of retirement and of benefits at retire- ment or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System.”
Moro v. State of Oregon (Or. 2015). “In particular, ORS 238.600 provides: “(1) A system of retirement and of benefits at retire- ment or death for employees of public employers hereby is established and shall be known as the Public Employees Retirement System.”
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