The Public Employees Retirement Board may adopt rules for the administration of ORS § 238.485, 238.488 and 238.490. In adopting rules under this section, the board shall consider and take into account all federal law requirements relating to deferred compensation plans, including the requirements imposed for the deferral of income tax on deferred compensation benefits until those benefits are paid or made available to the recipient. [1997 c.201 § 5]

238.492 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 238 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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