Effective January 1, 2008, House Bill 2007 requires PERS to provide benefits to a registered domestic partner to the
same extent that a spouse would be entitled to PERS benefits under the plan unless it would conflict with the plan’s
federal tax qualification. Registered domestic partners should complete PERS forms as a “spouse” wherever that’s
indicated and are considered “married” whenever spousal consent is required.
Registered domestic partners will be required to provide the necessary paperwork to establish their status, just as
PERS requires of married couples. For example, in the event of a member’s death, a registered domestic partner must
submit a certificate of registered domestic partnership to apply for PERS benefits as that member’s spouse or, in
the event a registered domestic partnership is dissolved, a certified copy of a judgment of dissolution of domestic
partnership must by received by PERS and approved as administrable before an alternate payee award can be
established.
There are several exceptions when tax qualification requirements mean that PERS will provide benefits to registered
domestic partners differently than spouses:
Oregon Public Service Retirement Program (OPSRP) members
- If you choose either the Full Survivorship or the Full Survivorship Increase option with your registered
partner as the beneficiary and your registered partner is more than 10 years younger than you, the benefit paid
will be adjusted.
- If you choose the Full Survivor Increase Option or the Half Survivorship Increase Option, choose your
registered partner as the beneficiary and later legally dissolve your domestic partnership, your benefit will
not be increased. If you named your registered partner as your beneficiary, your benefit will only increase if
your registered partner dies before you.
- If your death benefit distribution is eligible to be rolled over, your registered domestic partner may be able
to roll over only to a particular individual retirement account (IRA). Please see the note below about
consulting a qualified tax professional for more information.
Federal income tax law may apply differently to a registered domestic partner who receives any PERS benefit. Please
consult with a qualified tax professional if you have questions about the federal income tax aspects of a PERS
benefit.