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) 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) 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]