OAR 459-013-0310
Payment of Increased Benefits under ORS 238.372 to 238.384
(1)
For purposes of determinations under ORS 238.372 (Increased benefits not payable to nonresidents) to 238.384 (Rules):(a)
“Person” includes a member, an alternate payee, or a beneficiary.(b)
The increased benefit percentage to be added to a benefit paid to a beneficiary under ORS 238.390 (Death benefit), 238.395 (Additional death benefit), 238.400 (Payment upon death of retired member who dies before making election of retirement benefits), 238.405 (Death benefit payable to survivors of certain police officers or firefighters), or under an optional form of retirement allowance under ORS 238.305 (Optional service retirement allowance calculations) or 238.325 (Optional disability retirement allowance calculations) will be determined based on:(A)
The increased benefit percentage(s) for which the member is otherwise eligible under ORS 238.364 (Calculation of increased benefit payable under ORS 238.362), 238.366 (Retirement allowance increase based on years of service) and 238.368 (Retirement allowance increases for members who retired before January 1, 1991); and(B)
The residency of the beneficiary.(2)
PERS will make the following determinations on residency status for the purpose of determining increased benefit eligibility under ORS 238.372 (Increased benefits not payable to nonresidents) to 238.384 (Rules), based on the yearly Oregon personal income tax return information provided by the Department of Revenue.(a)
If the Department of Revenue notifies PERS that a person:(A)
Filed Oregon personal income tax as a resident, PERS will treat the person as a resident of Oregon.(B)
Filed Oregon personal income tax as a non-resident, PERS will treat the person as a non-resident of Oregon, except as provided in section (3) below.(C)
Did not file Oregon personal income tax, PERS will treat the person as a non-resident of Oregon, except as provided in section (3) below.(D)
Filed Oregon personal income tax as a partial-year resident and the prior year the person filed personal income tax as a resident, PERS will treat the person as a non-resident(E)
Filed Oregon personal income tax as a partial-year resident and the prior year the person filed personal income tax as a non-resident, PERS will treat the person as a resident of Oregon.(F)
Filed Oregon personal income tax as a partial-year resident and the prior year the person did not file personal income tax, PERS will treat the person as a resident of Oregon.(G)
Filed Oregon personal income tax as a partial-year resident, and the person also submitted residency status information on a form provided by PERS received between January 1 and December 15 of the same calendar year, PERS will determine residency status based on the information provided on the form.(b)
If PERS cannot make a residency status determination based on information provided by the Department of Revenue or the person did not otherwise provide PERS with residency status information, PERS will treat the person as a non-resident of Oregon, except as provided in section (3) below.(3)
Residency status information submitted on a form provided by PERS and received between January 1 and December 15 of the current calendar year will, for purposes of determining increased benefit eligibility under ORS 238.372 (Increased benefits not payable to nonresidents) to 238.384 (Rules), supersede any Oregon personal income tax return information provided by the Department of Revenue pursuant to section (2) of this rule.(4)
Notwithstanding sections (2) and (3) of this rule, PERS will revoke increased benefit eligibility and seek repayment if it finds a person has submitted fraudulent residency status information under section (2) or (3) of this rule.
Source:
Rule 459-013-0310 — Payment of Increased Benefits under ORS 238.372 to 238.384, https://secure.sos.state.or.us/oard/view.action?ruleNumber=459-013-0310.