Or. Admin. R. 459-007-0370 – Crediting Earnings to the Employee Pension Stability Account on Withdrawal

(1) When a member withdraws his or her Employee Pension Stability Account (EPSA) under ORS 238A.375, earnings or losses from the effective date of the last annual rate to the date of distribution shall be credited in the manner specified in this rule.
(2) Earnings or losses on the member’s EPSA shall be credited as follows:
1. (a) If earnings or losses for the calendar year prior to the date of distribution have not been credited, earnings or losses for that year shall be credited to the member’s EPSA based on the latest year-to-date calculation for that year.
2. (b) Earnings or losses credited for the calendar year of distribution shall be credited to the member’s EPSA based on the latest year-to-date calculation as of the first day of the calendar month of the date of distribution.

ORS 238.650

ORS 238.265 & 238A.353