Or. Admin. R. 459-080-0500 – Limitation on Contributions

(1) For purposes of this rule, “annual addition” has the same meaning given the term in 26 U.S.C. 415(c)(2).
(2) Except as otherwise provided in this rule, the annual addition to a member account for any calendar year may not exceed $72,000 effective January 1, 2026.
(3) If a payment of employee contributions for a period of military service is made under OAR 459-080-0100:
1. (a) The payment shall be allocated as an annual addition to the calendar year(s) of military service to which it relates; and
2. (b) For the purpose of determining the amount of the payment under this section, the member’s compensation shall be determined under OAR 459-080-0100(3)(d).

ORS 238A.450

ORS 238A.370