Individual account information for accounts under the plan developed under ORS 178.205, including but not limited to names, addresses, telephone numbers, personal identification information, amounts contributed and earnings on amounts contributed, is confidential and must be maintained as confidential:

1. (1) Except to the extent necessary to administer the plan developed under ORS 178.205 in a manner consistent with ORS 178.200 to 178.260, the tax laws of this state and the Internal Revenue Code; or
2. (2) Unless the person who provides the information or is the subject of the information expressly agrees in writing that the information may be disclosed.

[2015 c.557 §5]