Oregon Revised Statutes Domestic Relations § 107.118

(a) An employee pension benefit plan, as defined in 29 U.S.C. 1002 (2) for the purposes of the Employee Retirement Income Security Act of 1974;

(b) A public retirement system of a public body, as defined in ORS 174.109, or of any other state or local government;

(c) A federal retirement system created by the federal government for any officer or employee of the United States, including any person retired from service in the United States Civil Service, the Armed Forces of the United States or any agency or subdivision thereof;

(d) A deferred compensation plan under section 457 of the Internal Revenue Code;

(e) An individual retirement account, annuity or trust or simplified employee pension under section 408 or 408A of the Internal Revenue Code;

(f) An employee annuity, including custodial accounts treated as annuities, under section 403(a) or (b) of the Internal Revenue Code; or

(g) A retirement account, stock certificate, mutual fund account, bank account or other financial account that is not jointly owned by the principal and the principal's spouse and that is payable or transferable upon the death of the principal.