Oregon Administrative Rules
Chapter 459 - OREGON PUBLIC EMPLOYEES RETIREMENT SYSTEM
Division 7 - EARNINGS AND INTEREST DISTRIBUTION
Section 459-007-0320 - Crediting Earnings for IAP Account Lump Sum Payments
Current through Register Vol. 63, No. 9, September 1, 2024
When an IAP member elects to withdraw their account(s) established under ORS 238A.350 according to ORS 238A.375 or retires and elects to receive a lump sum payment of those account(s) under ORS 238A.400(1), earnings will be credited in the manner specified in this rule.
(1) If earnings for the calendar year before the date of distribution have not been credited, earnings for that year will be credited based on the member's target date fund's latest IAP year-to-date calculation available for that year.
(2) Earnings credited for the calendar year of distribution will be credited based on the member's target date fund's latest IAP year-to-date calculation as of the first day of the calendar month of the date of distribution.
Statutory/Other Authority: ORS 238A.450
Statutes/Other Implemented: ORS 238A.350, 238A.375 & 238A.400