(1) A participating public employer shall make employer contributions to the Public Employees Retirement Board at intervals designated by the board in the amounts determined by the board under ORS § 238.225. All participating public employers shall be considered to be a single employer for the purposes of the employer contributions under ORS § 238.225 that are required for funding the pension program established under ORS § 238A.025.

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(2) For the purpose of the actuarial computation required under ORS § 238.225, the board shall separately establish the liability of participating public employers for police officers and firefighters under the pension program and shall require that public employers that employ police officers and firefighters who are members of the pension program make contributions for those employees based on the liability established under this subsection. [2003 c.733 § 24; 2005 c.808 § 17]

(Death Benefit)