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Member annual statements: Police officer and firefighter unit FAQ

Tier One/Tier Two only

P&F units are an additional benefit, separate from the Tier One/Tier Two pension and the Individual Account Program (IAP), that a Tier One or Tier Two police officer or firefighter may purchase using after-tax dollars.

Purchasing units creates a unit account, which will provide a monthly income after retirement for a period of five years. This income will partially be paid by your employer as long as you receive all payments from the account by age 65.​

​Yes. It will be credited annually with the same earnings as your regular member account.

To purchase units, you must be a Tier One or Tier Two member working in a P&F-qualifying position as a police officer or firefighter, as defined by Oregon law. Your employer is responsible for accurately reporting your job classification to PERS.

If you are younger than age 60 on your effective retirement date, you can make a lump-sum purchase of all eight units within 90 days before your effective retirement date. If you began making payments for units while you were still working, are age 65 or younger, and have not already purchased all eight units, you may do so within 90 days before your effective retirement date. Only nonretired members can make this purchase, which means your employment cannot be terminated at the time you make the purchase.​

To make a purchase, you must complete the Police Officer and Firefighter Unit Election at Retirement form.

Once you have purchased P&F units, your P&F account balance will appear on your annual statement, along with your classification, your contributions (if applicable) for the statement year, and annual earnings.


Check out our Police and Firefighter Unit Benefits webpage and the applicable forms for your P&F classification.

Talk to PERS

Member Services can answer your questions about PERS retirement benefits from 8:30 a.m. to 5 p.m. Monday through Friday. Call 888-320-7377 or email You also can use PERS’ Submit a Question form online.

Go back to the main Member Annual Statement FAQ page.

In compliance with the Americans with Disabilities Act (ADA), PERS will provide PDF documents on this page in an alternate format upon request. To request a document in an alternate format, call 888-320-7377 (toll free) or TTY 503-603-7766.