Oregon Code § 657.130·Enacted ·Last updated March 01, 2026
Statute Text
Wages;
exclusion of payments from certain trusts and annuities.
Wages does not include the
amount of any payment made by an employing unit to, or on behalf of, an
individual performing service for it, or the individuals beneficiary:
(1) From or to a
trust exempt from tax under section 401(a) of the United States Code at the
time of such payment unless such payment is made to an individual performing
service for the trust as remuneration for such service and not as a beneficiary
of the trust; or
(2) Under or to
an annuity plan which, at the time of such payment, meets the requirements of
section 401(a) of the United States Code. [Amended by 1973 c.300 §4; 1981 c.77 §7]
Plain English Explanation
This Oregon statute addresses Wages;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 657.130
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Wages;
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 657.130. Use this format in legal documents and court filings.
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