Oregon Revised Statutes
Or. Rev. Stat. § 238.618 (2026)
Exclusion of employer or employee from system to maintain tax qualification
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238.618 Exclusion of employer or employee from system to maintain tax qualification. Notwithstanding any other provision of law, the Public Employees Retirement Board may deny or terminate participation by an employer in the Public Employees Retirement System, and may deny or terminate membership in the system for any employee, if the board determines that allowing participation by the employer or membership for the employee would cause the system or the Public Employees Retirement Fund to lose qualification as a qualified governmental retirement plan and trust under the Internal Revenue Code and under regulations adopted pursuant to the Internal Revenue Code. [1999 c.317 §3]
238.620 [1995 c.296 §2; repealed by 1999 c.317 §14]
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2022–2022 · leading case: Kaser v. PERS, 506 P.3d 1134 (Or. Ct. App. 2022).
Kaser v. PERS, 506 P.3d 1134 (Or. Ct. App. 2022). “, ORS 238.618 (“[PERB] may deny or terminate participation by an employer in [PERS], and may deny or terminate membership in the system for any employee, if [PERB] determines that allowing partici- pation * * * would cause the system or the Public Employees Retirement Fund to…”
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