Oregon Administrative Rules
Chapter 459 - OREGON PUBLIC EMPLOYEES RETIREMENT SYSTEM
Division 5 - ADMINISTRATION
Section 459-005-0600 - Precedence for Pre-Tax and Post-Tax Deductions from Benefit Payment
Universal Citation: OR Admin Rules 459-005-0600
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The order of priority for deductions from a benefit payment is as follows:
(a) Adjustment for payments to be made from
the Benefit Equalization Fund as established under ORS
238.485.
(b) Withholding for an overpayment or
erroneous payment of benefit.
(c)
Withholding for federal and state income taxes, and other current taxes.
(d) Withholding in response to
support liens in accordance with ORS
238.445.
(e) Withholding in response to Internal
Revenue Service (IRS) liens.
(f)
Withholding due to other administrable court orders.
(g) Withholding for a premium payment of a
PERS-sponsored health insurance plan.
(h) Other voluntary withholdings authorized
by the Board and elected by the member or beneficiary of the member.
(2) This rule does not apply when there is a payment to an alternate payee award under ORS 238.465, as provided in OAR 459-045-0070.
Stat. Auth.: ORS 238.715(9), 238.650 & 238A.450
Stats. Implemented: ORS 238 and 238A
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