Or. Admin. R. 459-005-0600

Current through Register Vol. 63, No. 9, September 1, 2024
Section 459-005-0600 - Precedence for Pre-Tax and Post-Tax Deductions from Benefit Payment
(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.

Or. Admin. R. 459-005-0600

PERS 14-1998, f. & cert. ef. 12-17-98; PERS 6-2015, f. & cert. ef. 5/29/2015

Stat. Auth.: ORS 238.715(9), 238.650 & 238A.450

Stats. Implemented: ORS 238 and 238A