OAR 459-009-0091
Unfunded Actuarial Liability Resolution Program


(1) The Unfunded Actuarial Liability Resolution Program offers employers a PERS resource checklist and the use of the Employer Rate Projection Tool to assess the potential impact on employer contribution rates with varying employer lump sum payments and amortization periods.
(2) An employer will meet the requirement for participation in the Unfunded Actuarial Liability Resolution Program when it submits an attestation confirming its use of the Employer Rate Projection Tool along with the resource checklist provided by PERS to form its own funding plan.

Source: Rule 459-009-0091 — Unfunded Actuarial Liability Resolution Program, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=459-009-0091 (accessed May 26, 2025).

May 26, 2025

Rule 459-009-0091's source at or​.us