Applicants will be notified of their written test results via email following the exam.Applicants who do not pass any of the required tests are welcome to re-test on the next available test date.If you click the link, you can buy the calendar and have the firefighters on your wall. P&F Units are an additional benefit a police officer and firefighter may purchase with after-tax dollars.You will receive increased monthly benefits from your unit income account based on the number of months you are to receive your benefit; however, the amount provided by the employer will not exceed per month per unit purchased (maximum month for eight units). Your P&F unit benefits are subject to federal taxes.Your unit income account will be paid to you in a lump sum if you retire on or after age 65 and would include no employer benefit. Your unit benefit payments are subject to a 10 percent early distribution penalty if you separate from employment with your PERS employer before the calendar year you reach age 55 and start your P&F unit benefits before age 59 1/2.Applicants do not need to register for the PAT if you have a completion certificate within six (6) months of the written test date.
You will receive information regarding the rollover of this payment, if applicable. If your last PERS-qualifying position was P&F and you are less than age 65, you will be given the opportunity to purchase the remaining balance or, if you choose not to make the additional purchase, you will receive a reduced monthly unit benefit based on the balance in your unit income account. At retirement you will make application for your units to begin either effective at your retirement date or a future date.
For further information, we advise you to consult a qualified tax professional or the IRS. Your P&F unit benefits are subject to Oregon state income tax if you are an Oregon resident.
Non-Oregon residents are not subject to Oregon state income tax.
Test dates will be announced following the position vacancy announcements.
Successful completion of the written exam is 70% or higher.