Okla. Stat. tit. 11, § 11-49-126

Assignments or transfers void - Exceptions.

Oklahoma Statutes - Title 11. Cities and Towns Page 588

A. Except as otherwise provided by this section, no portion of

said pension shall, either before or after its order of distribution

by the State Board to such disabled members of said fire department,

or the surviving spouse, alternate payee as defined in subsection B

of this section, or guardian of such minor child or children, to the

deceased or retired member of such department, be held, seized,

taken, subjected to or detained or levied on by virtue of any

attachment, execution, injunction, writ interlocutory or other order

or decree, or any process or proceeding whatever, issued out of or

by any court of this state for the payment or satisfaction, in whole

or in part, of any debt, damages, claim, demand or judgment against

such member, or his or her surviving spouse, alternate payee, or the

guardian of said minor child or children of any deceased member, nor

shall said fund or any claim thereto be directly or indirectly

assigned and any attempt to assign or transfer the same shall be

void; but the funds shall be held, kept, secured and distributed for

the purpose of pensioning the persons named in this article, and for

no other purpose whatever. Notwithstanding the foregoing, effective

August 5, 1997, the State Board may approve any offset of a member’s

benefit to pay a judgment or settlement against a member for a crime

involving the System, for a breach of the member’s fiduciary duty to

the System, or for funds or monies incorrectly paid to a member or

beneficiary by mistake, provided such offset is in accordance with

the requirements of Section 401(a)(13) of the Internal Revenue Code

of 1986, as amended.

B. 1. The provisions of subsection A of this section shall not

apply to a qualified domestic order as provided pursuant to this

subsection.

2. The term “qualified domestic order” means an order issued by

a district court of this state pursuant to the domestic relation

laws of this state which relates to the provision of marital

property rights to an alternate payee and which creates or

recognizes the existence of the right of an alternate payee and

assigns to an alternate payee the right to receive a portion of the

benefits payable with respect to a member of the System.

3. The term “alternate payee” means any spouse, former spouse,

minor or disabled child or children, or other dependent of the

member who is recognized by a domestic relations order as having a

right to receive benefits payable with respect to a member of the

System.

4. For purposes of the payment of marital property, to qualify

as an alternate payee, a spouse or former spouse must have been

married to the related member for a period of not less than thirty
or or disabled child or children, or other dependent of the

member who is recognized by a domestic relations order as having a

right to receive benefits payable with respect to a member of the

System.

4. For purposes of the payment of marital property, to qualify

as an alternate payee, a spouse or former spouse must have been

married to the related member for a period of not less than thirty

(30) continuous months immediately preceding the commencement of the

proceedings from which the qualified domestic order issues.

Oklahoma Statutes - Title 11. Cities and Towns Page 589

5. A qualified domestic order is valid and binding on the State

Board and the related member only if it meets the requirements of

this subsection.

6. A qualified domestic order shall clearly specify:

a. the name and last-known mailing address (if any) of

the member and the name and mailing address of the

alternate payee covered by the order,

b. the amount or percentage of the member’s benefits to

be paid by the System to the alternate payee,

c. the number of payments or period to which such order

applies,

d. the characterization of the benefit as to marital

property rights or child support, and

e. each plan to which such order applies.

7. A qualified domestic order meets the requirements of this

subsection only if such order:

a. does not require the System to provide any type or

form of benefit, or any option not otherwise provided

under state law as relates to the System,

b. does not require the System to provide increased

benefits, and

c. does not require the payment of benefits to an

alternate payee which are required to be paid to

another alternate payee pursuant to another order

previously determined to be a qualified domestic order

or an order recognized by the System as a valid order

prior to June 7, 1993.

8. A qualified domestic order shall not require payment of

benefits to an alternate payee prior to the actual retirement date

of the related member.

9. The alternate payee shall have a right to receive benefits

payable to a member of the System under the Oklahoma Firefighters

Deferred Option plan provided for pursuant to Section 49-106.1 of

this title, but only to the extent such benefits have been credited

or paid into the member’s Oklahoma Firefighters Deferred Option Plan

account during the term of the marriage.

10. The obligation of the System to pay an alternate payee

pursuant to a qualified domestic order shall cease upon the earlier

of the death of the related member or the death of the alternate

payee. Upon the death of the alternate payee, the assignment to the

alternate payee of the right to receive a portion of the benefits

payable with respect to the member shall cease and the payments of

benefits to the member shall be reinstated.

11. This subsection shall not be subject to the provisions of

the Employee Retirement Income Security Act of 1974 (ERISA), 29

U.S.C.A. Section 1001, et seq., as amended from time to time, or

Oklahoma Statutes - Title 11. Cities and Towns Page 590

rules and regulations promulgated thereunder, and court cases

interpreting said act.

12. The Oklahoma Firefighters Pension and Retirement Board

shall promulgate such rules as are necessary to implement the

provisions of this subsection.

13. An alternate payee who has acquired beneficiary rights

pursuant to a valid qualified domestic order must fully comply with

all provisions of the rules promulgated by the State Board pursuant

to this subsection in order to continue receiving his or her

benefit.

C. The provisions of subsection A of this section shall not

apply to a Child Support Enforcement Division order for a support

arrearage pursuant to Section 240.23 of Title 56 of the Oklahoma

Statutes and current child support payments made pursuant to a valid

court order.

D. The provisions of subsection A of this section shall not

apply to a federal tax levy made pursuant to Section 6331 of the
The provisions of subsection A of this section shall not

apply to a Child Support Enforcement Division order for a support

arrearage pursuant to Section 240.23 of Title 56 of the Oklahoma

Statutes and current child support payments made pursuant to a valid

court order.

D. The provisions of subsection A of this section shall not

apply to a federal tax levy made pursuant to Section 6331 of the

Internal Revenue Code of 1986, as amended, and the collection by the

United States on a judgment resulting from an unpaid tax assessment.

E. The provisions of subsection A of this section shall not

apply in the case of an overpayment to a member or other payee.

Such overpayment may be corrected through a return of the

overpayment, or an adjustment of future payments, or a combination

of these two methods, as approved by the State Board. The term

“other payee” shall include, but not be limited to, alternate payees

as defined in subsection B of this section, beneficiaries,

designated recipients, and other individuals eligible to receive

benefits pursuant to Section 49-113 of this title.