Membership of police officers and firefighters in Public Employees Retirement System, ORS 238.430 (Limitation on benefits payable to persons establishing membership on or after January 1, 1996), ORS 238A.025 (Oregon Public Service Retirement Plan established). The additions push the number of retirees collecting from the Oregon Public Employee Retirement System to more than 141,000. Only 17.6 percent earn more than $50,000 a year. 0000018758 00000 n Prior to the Dot-Com Crash, statewide pension funds were over 95.6% funded in the aggregate. If you are vested, you may retire when you reach earliest retirement date age. You may voluntarily withdraw your unit account by submitting a. A. P&F unit payments may begin on or after the date of your service or disability retirement, but no earlier than age 50. https://oregon.public.law/statutes/ors_237.610. OPSRP Overview and Benefit Calculation document, Step 4: Register for a Retirement Education Presentation. Your P&F unit account balance will be involuntarily refunded along with your other PERS account. for non-profit, educational, and government users. OPSRP Police & Fire members may retire with full pension share benefits at age 60 or beginning at age 53 with 25 years of service. average retirement age was 62 with 24 years of service; the average monthly benefit for that group at the time of retirement was $2,692, which represents 44 percent of final average salary. startxref Similarly, PERS policy permits the. The Police & Fire job class provides benefits that the other classes don't receive, so . Full Formula method: Your entire benefit will be reduced by an AEF based on the number of months and years you are below the age of 58 (age 60 if you are a Tier Two member and your classification is General Service, age 55 if your classification is P&F). %PDF-1.4 % Section 237.620 Membership of police officers and firefighters in Public Employees Retirement System; death benefits, 0000018497 00000 n 0000012467 00000 n A general services benefit would be about $1,241. In addition, PoliceandFirefighterUnit Purchase Election at Retirement. Normal retirement age for general service members is age 65, or age 58 with 30 years of retirement credit. If your monthly P&F unit payments have started, yourremaining unit account balance at your death will be paid to your designated beneficiary. Join thousands of people who receive monthly site updates. The financial advantage for Police and Fire employees lies in the way their pensions are reckoned under the Full Formula, a widely used retirement option. As a purchaser of police officer and firefighter (P&F) v. PERB, 93 Or App 134, 760 P2d 1372 (1988), Sup Ct review denied, In home rule cities, retirement and life insurance benefits for police officers and firemen are predominantly matters of state concern rather than local concern. 237.610 No. PERS Tier 1 and 2 Already a PERS member prior to August 29, 2003 PERS/OPSRP website 2023 Advance Local Media LLC. . HVjAWQL^B! hb`````} ?uP30pb> xe6lu1L:CAEA@9DT|U=k FZ_sge5q7/hF"@7n!+\,f f This can causea delay, but we are able to identify eligibility issues before the estimate is generated. 244 0 obj <>stream 238.535. His monthly gross benefit under PERS is $873.14. 0000010051 00000 n 0000005979 00000 n 0000043523 00000 n 0000027796 00000 n Compulsory retirement age. The percentage is calculated for each member based on the years, months . OPSRP member: A member who is presently employed by a participating employer in an Oregon Public Employees Retirement Plan (OPSRP) Program qualifying position and who has completed the six-month waiting period.currently employed as a police officer or firefighter, you can purchase up to eight police officer and firefighter (P & F) units to If you choose not to make the additional purchase, you will receive a reduced monthly unit benefit based on the balance in your unit account. 0000003229 00000 n Pay listed above is for a full-time . Some states confer the designation on dispatchers, motor vehicle inspectors, park rangers and emergency medical technicians. S,dA4 0000000016 00000 n Contact your personnel (benefits) department to make P&F unit purchases through payroll deduction. california police stress retirement. To ensure you meet this requirement, complete theCertification of 911 Operator Service form, and submit is to PERS. A. P&F Units are an additional benefit a Tier One or Tier Twopolice officer orfirefighter (see A-Z guide. After retirement the unit account will provide a monthly stream of income, usually for five years, which is partially paid by your employer as long as payments are received by age 65. Location: What are Police Officer and Firefighter (P & F) Units? endstream endobj 210 0 obj <>stream a factor set by statute at 1.67 percent for general service employees (2.0 percent for police officers and firefighters). Art. The age at which you can retire depends on your classification. 58 ; 60 . Eligible at age 50 with 25 years of service, or age 55 with at least 5 years of service . Eligibility For Retirement Disability Retirement Survivor Benefits Getting a Retirement Estimate Retirement Webinars and Seminars Complete the. PERS Policy Paper - Police & Fire Classification Page 2 of 2 SL1 For example, if a 55-year-old Tier One member is in a position that is reclassified as P&F, that member can take full retirement immediately instead of waiting until the General Service normal retirement age of 58. They will have you complete the Notice of Unit Election form and inform you of the amount that will be withheld each month (based on the number of units you purchase), after receiving the calculated monthly unit cost from PERS. Your P&F unit benefits are subject to federal taxes. p=yF+&oY~#1O['e4vU6n~d]_/ E?I?E,Ky_8T]Vo>eR.. PERS Policy Paper - Police & Fire Classification Page 2 of 2 SL1 For example, if a 55-year-old Tier One member is in a position that is reclassified as P&F, that member can take full retirement immediately instead of waiting until the General Service normal retirement age of 58. You are vested in your Tier One or Tier Two account on the earliest date in which you complete at least 600 hours of service in each of five calendar years (the years do not have to be consecutive, but you cannot have a gap of more than five years). If you purchase a product or register for an account through one of the links on our site, we may receive compensation. Director and employees of the Department of Corrections; persons classified as police officers on July 27, 1989, who continue in the same position; persons who have been classified as police officers for seven consecutive . Step 7: Attend a Retirement Application Assistance Session (RAAS). Timothy Pupo was a facility maintenance specialist who earned $49,633 in 2010 and also retired July 1 last year after 244 months, or 20 years and 4 months. Ron Fox retired last year from the. Non-Oregon residents are not subject to Oregon state income tax. For a 30-year worker who retires at an average salary of $60,000 a year, for example, the difference between 1.67 percent and 2 percent amounts to $5,940 a year. <<744D8C10A71FA747BAB0FC9F8FB44CA8>]/Prev 71735/XRefStm 1407>> Your unit benefit payments are subject to a 10 percent early distribution penalty if you separate from employment with your PERS employer before the calendar year you reach age 50and start your P&F unit benefits before age 59 1/2. 201 0 obj <> endobj This payment may be eligible for rollover. A. You will be eligible to receive monthly P&F unit benefits at retirement if you are at least age 45 when you leave a P&F position, or if you return to employment as a police officer or firefighter under Oregon Revised Statutes Chapter238 before the end of five years from the date you transferred to a job classification other thanpolice officer or firefighter. You can view the Early Retirement Factors in Table 1 of PERS. RETIREMENT APPLICATION ASSISTANCE SESSIONS, PURCHASE-RELATED FORMS (TIER ONE/TIER TWO ONLY), Retirement with unreduced benefits ("normal retirement age"), Retirement with reduced benefits ("early retirement"), Any age with 25 years of 911 Operator service. Oregon PERS members, you may be eligible to purchase retirement credit for that Complete the Service Retirement Application . But when multiplied over thousands of employees, the Police and Fire bump adds to the overall creakiness of the retirement system. 0000037488 00000 n Multiply your final average monthly salary by your length of PERS creditable service, and then multiply the result by the appropriate percentage factor (1.67 percent or 2.0 percent) to estimate an approximate Refund Annuity . You will receive increased monthly benefits from your unit account based on the number of months you are to receive your benefit; however, the amount provided by the employer will not exceed $10 per month per unit purchased (maximum $80 monthly benefit for eight units). These positions may be eligible for Police & Fire (P&F) benefits through Public Employees Retirement System (PERS), as defined by statute. The Oregon Department of Corrections (ODOC) is seeking Registered Nurses with a passion for caring for marginalized and underserved incarcerated individuals. 0000056855 00000 n If you have questions or need to look up a specific OPSRP Pension Program subject, please refer to the Quick Answers. For further information, we advise you to consult a qualified tax professional or the IRS. A member who retires prior to age 60 will receive unit payments over a minimum five-year period. You will receive your first benefit payment within 92 days of your effective retirement date. Your benefit will be actuarially reduced because you will receive it over a longer period of time. A. 0000001176 00000 n Judges as PERS members. . 0000001407 00000 n 0000065122 00000 n Additional options for deferred compensation plans where the employee can make pre-tax contributions on their own behalf. XI 2, providing that "Legislative Assembly shall not enact, amend, or repeal any charter or act of incorporation for any municipality, city or town," did not deny legislature authority to enact statewide standards for police and fire fighters retirement and insurance benefits. What do these public employee jobs have in common: as "Police and Fire" employees, a distinction that can allow them to retire earlier than other workers, drawing pensions formulated at a rate 20 percent higher than others. 0000006871 00000 n A. Police and Firefighter Units Questions and Answers. https://oregon.public.law/statutes/ors_237.620. A. A. Pension Benefit Eligibility. PERS will automatically start your unit monthly benefit at the time you choose. The following table lists the age you can retire with full benefits based on your classification and years of service. If you are an active member any time on or after reaching normal retirement age, you become a vested member regardless of years of service. 55 (50 for P&F) 55 (50 for P&F) 55. Some states have made similar adjustments. Your unit benefit is a separate payment. Salem Firefighters Local 314 v. PERB, 300 Or 663, 717 P2d 126 (1986), Advantage of retirement plans is to be compared from standpoint of benefits to employees, not cost to employers. A. An active member is defined as a member who is presently employed by a PERS-covered employer in a qualifying position and who has completed the six-month waiting period. The formula for a general service employee is 1.67 percent of the average of the three highest years of salary, multiplied by years of service. ", The Police and Fire designation is intended "for physically rigorous and dangerous occupations," said, , the pension lawyer and former legislator who earned the enmity of employee unions for his work in overhauling PERS in 2003. Notify your employer that you are retiring. In a modest reform in 2003, Oregon legislators created a new tier, rolling back the 2 percent multiplier for Police and Fire employees to 1.8 percent and raising the minimum retirement age from 50 to 53. Especially when the high salary years are padded by the addition of overtime, unused sick leave and vacation days, the 20 percent difference can be meaningful. employed with a non-participation Oregon PERS employer before you became an The material on this site may not be reproduced, distributed, transmitted, cached or otherwise used, except with the prior written permission of Advance Local. Your unit account will be paid to your designated beneficiary. increasing citizen access. Health benefit plans for certain retired judge members. The fullcost to purchase eight units of additional P&F benefits is $4,000. Over the years, as the Legislature has responded to appeals from employee groups, the Police and Fire category has expanded far beyond frontline public safety employees, an analysis by The Oregonian shows. health and dental insurance to PERS retirees and eligible dependents, Oregon Retirement Service Plan (OPSRP) Certification of 911 Operator Service. Alabama this year raised the retirement age for its police category to 56 and reduced its multiplier for state police from 2.875 percent to 2.375. At retirement, you will applyfor your units to begin either effective at your retirement date, or on a future date. Art. After reading the PERS Policy Paper - Police & Fire Classification, that was . Use of unused leave to increase retirement allowance. PERS Health Insurance Program Information, Important Information for Macintosh (Apple) Users. increasing citizen access. (formerly 237.003) Atty. units, you select the effective date of your P&F unit payments. Springfield Firefighters' Assoc. your five-year and one-year group counseling sessions at PERS. Join thousands of people who receive monthly site updates. 0000043246 00000 n In 2002, the funded ratio had declined to 82.1%. Through social We will always provide free access to the current law. "Cost for P&F Benefits PERS P&F members are eligible to retire at an earlier age and their retirement benefit is calculated using a higher factor . *Generally, if you retired at or after "normal retirement age" or with 25 years of service as a P&F member, there are no limitations on the number of hours you can work if you are employed by a PERS-participating employer as a PERS retiree in calendar years 2020-2024. Early retirement age. HVKHW1rBH;v#-#gWU_U7:B=$an`7-Ds/AJx%|hi%Z4k`> E`@%s2Va5V. xref PERS Plan 1 A pension plan for public employees hired before Oct. 1, 1977. The amount in your unit account will be shown on your PERS Member Annual Statement. At least 21 years of age by July 3, 2023 . Of those, 810 receive more than $100,000 a year. 238.545. we provide special support A. We will always provide free access to the current law. Similarly, facility maintenance specialists are responsible for supervising inmates who work in the physical plant, monitor tools and other equipment, and perform pat downs and other security checks. Because it doesn't affect those tiers, you can enter any value. Fire & Police Disability, Retirement & Death Benefit Plan . ", spokesman Bruce Pokarney said the agency has had no livestock police in the 20 years he's worked at the department. Your PERS retirement benefits are an important part of your employee compensation . Generally,each P&F unit purchased provides a $20 monthly benefit if paid for 60 months: $10 from your unit account and $10 from your employer. Eight fully paid-up units provide$160 per month for 60 months. For service as a police officer or a firefighter, your pension is 1.8 percent of your final average salary multiplied by the number of years of retirement credit attributable to service as a police officer or firefighter. To be sure, retirees who benefit from the designation are simply following the rules set by the Legislature. La Grande/Astoria v. Public Employes Retirement Board, 281 Or 137, 576 P2d 1204 (1977), Const. Use of and/or registration on any portion of this site constitutes acceptance of our User Agreement, Privacy Policy and Cookie Statement, and Your Privacy Choices and Rights (each updated 1/26/2023). As a police officer and firefighter (P&F) member of the Public Employees Retirement System (PERS), you may elect to make additional contributions to purchase up to eight units of additional benefits. Vesting in the pension account occurs after 5 years of contributions or age 65. Important notice for Police and Fire members: To retire at the early or normal retirement age for a police officer or firefighter, you must have worked continuously as a P&F member for at least 60 months immediately preceding your retirement, and your effective retirement date must be the first of the month following your separation from P&F employment. Police Officer. Your entire benefit will be reduced by an actuarial equivalency factor (see Table 1: Early Retirement Factors) based on the number of months and years you are below the age of 65 (age 60 if you held the position of police officer or firefighter). 0000049928 00000 n Hourly rate is increased to $28.1342 upon completion of police dispatch training (about 6-12 months, Public Safety Dispatcher I); and $29.5411 upon completion of fire dispatch training (which . Withdrawal of . Yes. Refer to Account Withdrawal if you are not eligible to retire and are not working for a PERS-covered employer. 201 44 v. PERB, 93 Or App 134, 760 P2d 1372 (1988), Sup Ct review denied, In determining whether public employer's pension plan for police and firefighters provides benefits "equal to or better than" PERS plan benefits, board must use formula that considers both employee contributions and benefits. Your employer is responsible for the accurate reporting of your job classification to PERS. If you voluntarily withdraw your unit account, you will not be allowed to sign up for P&F units again if you return to a PERS-qualifying P&F position. You may change the date to begin payments ofyour unit benefit any timebefore the issue date of your first unit benefit payment. All rights reserved (About Us). The program has a normal retirement age of 65 for general service members (or 58 with 30 @i@2Bs"vEe|"Ks:)BIk=SE!Qo` ,":!JBI=LR$%Ls22%+;Zue3Du\"4c9fH:H2>f,=k]L_#HwN^*lHRzg$Ew#{c?mp:49UfZDUW4!x w*o3A; EiO.CFE' FkGR"o7xg fp?+$mDDmM56a6+dr*bn- (XD V~Qrv[1*pZwziWPDR;lxmq;;mMzkiz$ekQmR+{Hys8k_vK~86(u??n_>b8O6B` s3? If the employee became a member on or after January 1, 2013, they must be at least 52 years old to retire. You can withdraw a unit account without having to withdraw your other member account(s). for non-profit, educational, and government users. If you do not file for retirement before age 65, you are automatically retired on the first of the month follow- Tier One Tier Two OPSRP General Service and School . You automatically vest at age 65 even if you have worked fewer than five PERS also administers a . Oregon State troopers confer in a Lincoln County case in January 2011. Option 3A. Final average salary for police officer retained after age 60, (1972) Vol 35, p 1215; Determination of which "other advantages" shall be included as "salary" for purposes of Retirement Act, (1981) Vol 41, p 355; administrator of Otter Trawl Commission as "public employe" in PERS, (1981) Vol 42, p 118; computation of "final average salary" where member . Eligibility to Retire OPSRP Pension Program, RETIREMENT APPLICATION ASSISTANCE SESSIONS, PURCHASE-RELATED FORMS (TIER ONE/TIER TWO ONLY), Any age with 25 years of 911 Operatorservice. Complete the, Police, Firefighter, and 911 Telecommunicators Forms, RETIREMENT APPLICATION ASSISTANCE SESSIONS, PURCHASE-RELATED FORMS (TIER ONE/TIER TWO ONLY), As a police officer and firefighter (P&F) member of Cookie Settings/Do Not Sell My Personal Information. Step 7: Attend a Retirement Application Assistance Session (RAAS). Your salary is multiplied by a factor to determine the pay rate and reflects the contributions made by the employer to PERS. Retirement System (PERS) Oregon's Public Employees Retirement System . "For example, food services coordinators are responsible for supervising inmates who work in the kitchen preparing all meals. . If you are working as an active member in a P&F position and are younger than 65, you may elect to purchase up to eight units through payroll deductions. entrepreneurship, were lowering the cost of legal services and 0000003780 00000 n Certification of Non-Participating Oregon PERS Employer for Police or Firefighter. 0000065470 00000 n Optional service-connected disability retirement allowance for police officers and firefighters. Step 2: Read The OPSRP Overview And Benefit Calculation Document. Members retire from IAP when they retire from Tier One, Tier Two, or OPSRP. Welcome to public employment in Oregon! hbbbd`b``3 n 911 operators can retire if they have25 yearsormoreof creditable service as a 911 operator. state for over 15.5 years providing a service to the citizens of Oregon who need police services 24 hours . The kitchen area of Coffee Creek Correctional Facility. https://www.oregonlegislature.gov/bills_laws/ors/ors237.html 0000001586 00000 n As used in this section and ORS 237.620 (Membership of police officers and firefighters in Public Employees Retirement System): (1) "Firefighter" means: (a) Persons employed by a city, county or district whose duties involve firefighting, but does not include volunteer firefighters; and (b) About 68 percent receive $3,000 or less a month $36,000 or less a year. PERS' Crosley said employees who leave Police and Fire jobs and accept general services jobs before retiring have their pensions calculated according to the years they serve in each class. Oregon PERS retirement: Upon eligibility, the City pays 6% of salary into PERS on the employee's behalf. Membership of police officers and firefighters in Public Employees Retirement System, PERB was clearly within delegated authority in determining that no plan can be equal to or better than PERS unless it provides basic amounts of benefits in each of four major categories equivalent to 50 percent of that which would be provided under PERS. A. you consider the others.). Those hired on or after July 1, 1985, may earn a maximum of 75% of their average compensation when they retire. More Local News to Love Start today for 50% off Expires 3/6/23, Public Safety Standards and Training Department, Oregon Public Employees Retirement System, The Oregonians continuing coverage of PERS, Department of Public Safety Standards and Training. 27 febrero, 2023 . (3) Lump-Sum Purchase at Retirement. RETIREMENT APPLICATION ASSISTANCE SESSIONS, PURCHASE-RELATED FORMS (TIER ONE/TIER TWO ONLY), (Only steps six and eight are required, but we recommend Location: His gross monthly PERS benefit is $1,618.13, whereas a general services benefit would be about $1,295. Nevertheless, the reasoning that Police and Fire public employees deserve favorable retirement formulas is stretched by some of the positions that may qualify. Average overtime only affects members of the Oregon Public Service Retirement Pl an (OPSRP). Once you are vested in either the Tier One or Tier Two pension programs, you cannot lose your benefit rights unless you withdraw from the program. endstream endobj 243 0 obj <>/Filter/FlateDecode/Index[6 195]/Length 29/Size 201/Type/XRef/W[1 1 1]>>stream A. That deficit places a heavier burden on state and local governments, which may be forced to cut services or employees to make up the difference. Important notice for Police and Fire members: To retire at the early or normal retirement age for a police officer or firefighter, you must have worked continuously as a P&F member for at least 60 months immediately preceding your retirement, and your effective retirement date must be the first of the month following your separation from P&F The more service credit you have, the higher your retirement benefits will be. Join thousands of people who receive monthly site updates. For Police and Fire hired before 2003, it is 2 percent -- a 20 percent bump. Original Source: *If you are a Tier One or Tier Two member who turned age 50 while in a P&F position, you may still retire with a reduced benefit even if you subsequently transferred to a General Service position. OPSRP General Service members may retire with full pension share benefits at age 65 or beginning at age 58 with 30 years of service. For example, if your classification is General Service and you retire at age 60 (five years early), your entire benefit will be reduced by approximately 35 percent because you will receive it over a longer period of time. PERS Plan 2 65 (58 w/ 30 yrs.) PERS lists 21 job categories that can qualify, from police officers to "Department of Agriculture livestock police. If you were first sworn at the Portland Police Bureau or Portland Fire & Rescue after December 31, 2006 you are an FPDR Three member. To make a P&F unit purchase immediately before retirement, complete the. Benefit estimates use updated actuarial factors effective January 1, 2020.. a0g:0"[>lv=?4.1v7#DCm6O!4\fht7q}:ljbr-L;a|2hk#.E8&i x3.47v:y#9& 4nkh|jvDx!.s$HXKsqADpOA Y_e0 A p G)`I2K6xMXJU7;?0UM[6j#%IJY9CY`QM^#ZV2s:]}RfSq]lcdYe kCPOCixZ8 s/ If you retire on or after age 65,your unit account will be paid to you in a lump sumand would not include an employer benefit. An active member is defined as a member who ispresently employed by a PERS-covered employer in a qualifying positionand who has completed the six-month waiting period. However, monthly unit benefits will not be paid once you reach age 65. Retirement System (PERS), the FPDR Three tier provides disability benefits, death In addition, To ensure you meet this requirement, complete the Oregon Retirement Service Plan (OPSRP) Certification of 911 Operator Service form, and submit it to PERS. A. 0000036668 00000 n https://oregon.public.law/statutes/ors_chapter_238, Effect of service interruptions on membership, Membership of part but not all employees of a public employer, Membership of certain circuit court judges, Membership of judges previously receiving retirement pay from Judges' Retirement Fund, Membership of certain legislative employees, Membership of community college employees, Limits on hours worked by retired members, Appointment or election of retired member to public office, Option of legislators to receive certain benefits, Restoration of credit forfeited by reason of termination of membership, Alternate method of restoring credit forfeited by reason of termination of membership, Credit for probationary period of employment, Credit for probationary periods in seasonal positions, Credit for service as police officer or firefighter with nonparticipating employer, Credit for service as public safety officer in another state, Contributions, benefits and retirement credit for periods of service in uniformed services or Armed Forces, Alternative provision for retirement credit for periods of service in uniformed services, Retirement credit for service while on loan to federal government, Retirement credit for service as teacher in public schools of another state, Credit for certain periods of employment by Legislative Assembly, Retirement credit for periods of disability, Payment of employee contribution by employer, Payment of certain circuit court judge employee contributions by employer, Contributions by certain higher education employees, Trustee-to-trustee transfers to fund restoration of forfeited service or purchase of retirement credit, Pooling of employers for purpose of computing employer contributions, Effect of lump sum payment to side account on contributions of pooled employer, Choice of amortization period for certain lump sum payments to side accounts, Unfunded liability or surplus after employee transfer or employer merger, consolidation or split, Credits to regular accounts when earnings less than assumed interest rate, Transfer of member account to other public employee retirement system, Optional service retirement allowance calculations, Lump sum payment in lieu of small allowance, Optional disability retirement allowance calculations, Medical examination for disability retirement allowance, Optional service-connected disability retirement allowance for police officers and firefighters, Use of unused leave to increase retirement allowance, Computation of unused sick leave for community college employees, Consumer price index for calculation of cost of living adjustments, Increased benefits payable in compensation for certain damages attributable to taxation of benefits, Calculation of increased benefit payable under ORS 238.362, Retirement allowance increase based on years of service, Retirement allowance increases for members who retired before January 1, 1991, Increased benefits not payable to nonresidents, Statements constitute declaration under penalty of perjury, Payment upon death of retired member who dies before making election of retirement benefits, Death benefit payable to survivors of certain police officers or firefighters, Distribution of death benefit as rollover distribution, Board may contract for insurance for retirees, Payment toward cost of pre-Medicare insurance, Payment toward cost of Medicare supplemental insurance, Benefits payable to vested inactive member, Limitation on benefits payable to persons establishing membership on or after January 1, 1996, Provisions applicable to persons establishing membership on or after January 1, 1996, Optional purchase of benefit units by police and firefighters, Benefits exempt from execution, bankruptcy and certain taxes, Execution or assignment of benefits to collect restitution or compensatory fine for felony, Computation of retirement allowance or benefit, Spousal consent required for certain optional forms of retirement allowance, Benefits payable to others under certain judgments, Effect of transfer of employee to another participating employer, Effect of change to calendar year on contributions and credit of members, Health benefit plans for certain retired judge members, Use of creditable service by person who serves as both member and judge member, Independent review of actuarial report on system, Separate actuarial equivalency factor tables for certain police officers and firefighters, Revolving fund for payment of administrative expenses, Exclusion of employer or employee from system to maintain tax qualification, Report on changes to actuarial methods and assumptions, Board consideration of system goals and objectives, Authority of Director of Public Employees Retirement System to require fingerprints, Contributions and interest not included in board's budget, Crediting of earnings to employer upon death or retirement of member, Transfer of unclaimed death benefit or account balance to other account or reserve, Method of payment of unfunded obligation under integration contract, Integration of retirement plan of mass transit district, Certain public bodies authorized to issue bonds to finance pension liabilities, Intergovernmental agreements for collective issuance, administration or payment of bonds, Enforcement of requirements of ORS chapters 238 and 238A, State departments to remit contributions and furnish reports, Unfunded Actuarial Liability Resolution Program.