Oregon Revised Statutes Public Officers and Employees § 237.350

(1) “City” means any city with a population of 100,000 or more in which a retirement system may be established under the charter.

(2) “Actuarial reserve basis” means the accumulation of a reserve, in equal annual installments from the date on which an officer or employee of the city first became a member of a retirement plan created under ORS 237.355 to the retirement date specified in the plan, sufficient in amount to provide the retirement benefits required to be provided to the officer or employee under the plan.

(3) “Retirement plan” or “retirement system” means a plan or system created or established pursuant to ORS 237.350 to 237.380.