Or. Admin. Code § 459-007-0290 - Crediting Earnings at Tier Two Loss of Membership

When a Tier Two member's membership terminates under ORS 238.095(2), earnings from the effective date of the last annual rate through the end of the month of loss of membership shall be credited to the member account in the manner specified in this rule.

(1) Earnings or losses on the former member's regular account shall be credited as follows:
(a) If earnings or losses for the calendar year prior to the date of loss of membership have not yet been credited, earnings or losses shall be credited for that year based on the latest year-to-date calculation available for that year.
(b) Earnings or losses for the calendar year of loss of membership shall be credited based on the latest year-to-date calculation as of the end of the month of the date of loss of membership
(2) If the former member is participating in the Variable Annuity Account, earnings or losses of the Variable Annuity Account shall be credited to the former member's variable account as follows:
(a) If earnings or losses for the calendar year prior to the date of loss of membership have not yet been credited, earnings or losses for that year shall be credited based on the latest year-to-date calculation for that year.
(b) Earnings or losses for the calendar year of loss of membership shall be credited as of the end of the month of loss of membership based on the latest year-to-date calculation as of the first of the month following the date of loss of membership.
(3) Except as provided in 459-007-0160, no earnings or losses shall be credited for any period following the calendar month of loss of membership.

Notes

Or. Admin. Code § 459-007-0290
PERS 7-1998, f. & cert. ef. 5-22-98; PERS 26-2004, f. 11-23-04, cert. ef. 3-15-05; PERS 12-2007, f. & cert. ef. 11-23-07

Stat. Auth.: ORS 238.650

Stats. Implemented: ORS 238.095

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