Okla. Stat. tit. 47, § 47-2-300

As used in Section 2-300 et seq. of this title:

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1. "System" means the Oklahoma Law Enforcement Retirement

System;

2. "Act" means Section 2-300 et seq. of this title;

3. "Board" means the Oklahoma Law Enforcement Retirement Board

of the System;

4. "Executive Director" means the managing officer of the

System employed by the Board;

5. "Fund" means the Oklahoma Law Enforcement Retirement Fund;

6. "Participating employer" means any Oklahoma entity with one

or more employees who are members of the System;

7. a. "Member" means:

(1) all commissioned law enforcement officers of the

Oklahoma Highway Patrol Division of the

Department of Public Safety who have obtained

certification from the Council on Law Enforcement

Education and Training, and all cadets of a

Patrol Academy of the Department of Public

Safety,

(2) law enforcement officers and criminalists of the

Oklahoma State Bureau of Investigation,

(3) law enforcement officers of the Oklahoma State

Bureau of Narcotics and Dangerous Drugs Control

designated to perform duties in the investigation

and prevention of crime and the enforcement of

the criminal laws of this state,

(4) law enforcement officers of the Alcoholic

Beverage Laws Enforcement Commission designated

to perform duties in the investigation and

prevention of crime and the enforcement of the

criminal laws of this state,

(5) employees of the Communications Section of the

Oklahoma Highway Patrol Division, radio

technicians and tower technicians of the

Department of Public Safety, who are employed in

any such capacity as of June 30, 2008, and who

remain employed on or after July 1, 2008, until a

termination of service, or until a termination of

service with an election of a vested benefit from

the System, or until retirement. Effective July

1, 2008, a person employed for the first time as

an employee of the Department of Public Safety in

the Communications Division as an information

systems telecommunication technician of the

Department of Public Safety shall not be a member

of the System,

(6) park rangers of the Oklahoma Tourism and

Recreation Department and any park manager or

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park supervisor of the Oklahoma Tourism and

Recreation Department, who was employed in such a

position prior to July 1, 1985, and who elects on

or before September 1, 1996, to participate in

the System,

(7) inspectors of the State Board of Pharmacy,

(8) active commissioned or CLEET-certified agents

hired by the Office of the Attorney General or

the Military Department of the State of Oklahoma

on or after July 1, 2024,

(9) police officers who are CLEET-certified and

employed by the University of Oklahoma or

Oklahoma State University and who participate in

the System, pursuant to Section 2-314 of this

title, and

(10) lake patrolmen or dispatchers of the Grand River

Dam Authority who participate in the System,

pursuant to Section 2-315 of this title.

b. Effective July 1, 1987, a member does not include a

"leased employee" as defined under Section 414(n)(2)

of the Internal Revenue Code of 1986, as amended.

Effective July 1, 1999, any individual who agrees with

the participating employer that the individual's

services are to be performed as a leased employee or

an independent contractor shall not be a member

regardless of any classification as a common-law

employee by the Internal Revenue Service or any other

governmental agency, or any court of competent

jurisdiction.

c. All persons offered a position described in

subparagraph a of this paragraph shall participate in

the System only upon meeting the requisite post-offer-

pre-employment examination standards which shall be

subject to the following requirements:
classification as a common-law

employee by the Internal Revenue Service or any other

governmental agency, or any court of competent

jurisdiction.

c. All persons offered a position described in

subparagraph a of this paragraph shall participate in

the System only upon meeting the requisite post-offer-

pre-employment examination standards which shall be

subject to the following requirements:

(1) all such persons shall be of good moral

character, free from deformities, mental or

physical conditions, or disease and alcohol or

drug addiction which would prohibit the person

from performing the duties of a law enforcement

officer,

(2) the physical-medical examination shall pertain to

age, sight, hearing, agility and other conditions

the requirements of which shall be established by

the Board,

(3) the person shall be required to meet the

conditions of this subsection prior to the

beginning of actual employment but after an offer

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of employment has been tendered by a

participating employer,

(4) the Board shall have authority to deny or revoke

membership of any person submitting false

information in such person's membership

application, and

(5) the Board shall have final authority in

determining eligibility for membership in the

System, pursuant to the provisions of this

subsection;

8. "Normal retirement date" means the date at which the member

is eligible to receive the unreduced payments of the member's

accrued retirement benefit. Such date shall be the first day of the

month coinciding with or following the date the member:

a. completes twenty (20) years of vesting service, or

b. attains sixty-two (62) years of age with ten (10)

years of vesting service, or

c. attains sixty-two (62) years of age, if:

(1) the member has been transferred to this System

from the Oklahoma Public Employees Retirement

System on or after July 1, 1981, and

(2) the member would have been vested had the member

continued to be a member of the Oklahoma Public

Employees Retirement System.

With respect to distributions under the System made for calendar

years beginning on or after January 1, 2005, the System shall apply

the minimum distribution incidental benefit requirements, incidental

benefit requirements, and minimum distribution requirements of

Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,

in accordance with the final regulations under Section 401(a)(9) of

the Internal Revenue Code of 1986, as amended, including Treasury

Regulations Sections 1.401(a)(9)-1 through 1.401(a)(9)-9; provided,

that for individuals who attain seventy and one-half (70 1/2) years

of age after December 31, 2019, but before January 1, 2023, such

distributions shall take into account that "age 70 1/2" was stricken

and "age 72" was inserted in Sections 401(a)(9)(B)(iv)(I),

401(a)(9)(C)(i)(I) and 401(a)(9)(C)(ii)(I) of the Internal Revenue

Code of 1986, as amended, and, provided further, that for

individuals who attain seventy-two (72) years of age after December

31, 2022, such distributions shall take into account that "age 72"

was stricken and "the applicable age", as defined in Section

401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,

was inserted in Section 401(a)(9)(B)(iv)(I) of the Internal Revenue

Code of 1986, as amended (applicable to calendar year 2023), Section

401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal

Revenue Code of 1986, as amended, and that the further revision of

Section 401(a)(9)(B)(iv) of the Internal Revenue Code of 1986, as

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amended, effective for calendar years after 2023 with respect to

certain distributions shall be taken into account, in all cases

notwithstanding any provision of the System to the contrary. With

respect to distributions under the System made for calendar years
r revision of

Section 401(a)(9)(B)(iv) of the Internal Revenue Code of 1986, as

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amended, effective for calendar years after 2023 with respect to

certain distributions shall be taken into account, in all cases

notwithstanding any provision of the System to the contrary. With

respect to distributions under the System made for calendar years

beginning on or after January 1, 2001, through December 31, 2004,

the System shall apply the minimum distribution requirements and

incidental benefit requirements of Section 401(a)(9) of the Internal

Revenue Code of 1986, as amended, in accordance with the regulations

under Section 401(a)(9) of the Internal Revenue Code of 1986, as

amended, which were proposed in January 2001, notwithstanding any

provision of the System to the contrary.

Effective July 1, 1989, notwithstanding any other provision

contained herein to the contrary, in no event shall commencement of

distribution of the accrued retirement benefit of a member be

delayed beyond April 1 of the calendar year following the later of:

(1) the calendar year in which the member reaches seventy and one-

half (70 1/2) years of age for a member who attains this age before

January 1, 2020, or, for a member who attains this age on or after

January 1, 2020, but before January 1, 2023, the calendar year in

which the member reaches seventy-two (72) years of age, or effective

for distributions required to be made after December 31, 2022, the

calendar year in which the member reaches seventy-three (73) years

of age for an individual who attains age seventy-two (72) after

December 31, 2022, or "the applicable age", as defined in Section

401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, if

later; or (2) the actual retirement date of the member. A member

electing to defer the commencement of retirement benefits pursuant

to Section 2-308.1 of this title may not defer the benefit

commencement beyond the age of sixty-five (65).

Effective September 8, 2009, notwithstanding anything to the

contrary of the System, the System, which as a governmental plan

(within the meaning of Section 414(d) of the Internal Revenue Code

of 1986, as amended), is treated as having complied with Section

401(a)(9) of the Internal Revenue Code of 1986, as amended, for all

years to which Section 401(a)(9) of the Internal Revenue Code of

1986, as amended, applies to the System if the System complies with

a reasonable and good faith interpretation of Section 401(a)(9) of

the Internal Revenue Code of 1986, as amended.

A member who was required to join the System effective July 1,

1980, because of the transfer of the employing agency from the

Oklahoma Public Employees Retirement System to the System, and was

not a member of the Oklahoma Public Employees Retirement System on

the date of such transfer shall be allowed to receive credit for

prior law enforcement service rendered to this state, if the member

is not receiving or eligible to receive retirement credit or

benefits for such service in any other public retirement system,

upon payment to the System of the employee contribution the member

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would have been subject to had the member been a member of the

System at the time, plus five percent (5%) interest. Service credit

received pursuant to this paragraph shall be used in determining the

member's retirement benefit, and shall be used in determining years

of service for retirement or vesting purposes;

9. "Actual paid base salary" means the salary received by a

member, excluding payment for any accumulated leave or uniform

allowance. Salary shall include any amount of nonelective salary

reduction under Section 414(h) of the Internal Revenue Code of 1986;

10. "Final average salary" means the average of the highest

thirty (30) consecutive complete months of actual paid gross salary.
urposes;

9. "Actual paid base salary" means the salary received by a

member, excluding payment for any accumulated leave or uniform

allowance. Salary shall include any amount of nonelective salary

reduction under Section 414(h) of the Internal Revenue Code of 1986;

10. "Final average salary" means the average of the highest

thirty (30) consecutive complete months of actual paid gross salary.

Gross salary shall include any amount of elective salary reduction

under Section 457 of the Internal Revenue Code of 1986, as amended,

and any amount of nonelective salary reduction under Section 414(h)

of the Internal Revenue Code of 1986, as amended. Effective July 1,

1992, gross salary shall include any amount of elective salary

reduction under Section 125 of the Internal Revenue Code of 1986, as

amended. Effective July 1, 1998, gross salary shall include any

amount of elective salary reduction not includable in the gross

income of the member under Section 132(f)(4) of the Internal Revenue

Code of 1986, as amended. Effective July 1, 1998, for purposes of

determining a member's compensation, any contribution by the member

to reduce his or her regular cash remuneration under Section

132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be

treated as if the member did not make such an election. Only salary

on which required contributions have been made may be used in

computing the final average salary. Gross salary shall not include

severance pay.

In addition to other applicable limitations, and notwithstanding

any other provision to the contrary, for plan years beginning on or

after July 1, 2002, the annual gross salary of each "Noneligible

Member" taken into account under the System shall not exceed the

Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA")

annual salary limit. The EGTRRA annual salary limit is Two Hundred

Thousand Dollars ($200,000.00), as adjusted by the Commissioner for

increases in the cost of living in accordance with Section

401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The

annual salary limit in effect for a calendar year applies to any

period, not exceeding twelve (12) months, over which salary is

determined ("determination period") beginning in such calendar year.

If a determination period consists of fewer than twelve (12) months,

the EGTRRA salary limit will be multiplied by a fraction, the

numerator of which is the number of months in the determination

period, and the denominator of which is twelve (12). For purposes

of this section, a "Noneligible Member" is any member who first

became a member during a plan year commencing on or after July 1,

1996.

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For plan years beginning on or after July 1, 2002, any reference

in the System to the annual salary limit under Section 401(a)(17) of

the Internal Revenue Code of 1986, as amended, shall mean the EGTRRA

salary limit set forth in this provision.

Effective January 1, 2008, gross salary for a plan year shall

also include gross salary, as described above, for services, but

paid by the later of two and one-half (2 1/2) months after a

member's severance from employment or the end of the calendar year

that includes the date the member terminated employment, if it is a

payment that, absent a severance from employment, would have been

paid to the member while the member continued in employment with the

employer.

Effective January 1, 2008, any payments not described above

shall not be considered gross salary if paid after severance from

employment, even if they are paid by the later of two and one-half

(2 1/2) months after the date of severance from employment or the

end of the calendar year that includes the date of severance from

employment, except payments to an individual who does not currently

perform services for the employer by reason of qualified military
ll not be considered gross salary if paid after severance from

employment, even if they are paid by the later of two and one-half

(2 1/2) months after the date of severance from employment or the

end of the calendar year that includes the date of severance from

employment, except payments to an individual who does not currently

perform services for the employer by reason of qualified military

service within the meaning of Section 414(u)(5) of the Internal

Revenue Code of 1986, as amended, to the extent these payments do

not exceed the amounts the individual would have received if the

individual had continued to perform services for the employer rather

than entering qualified military service.

Effective January 1, 2008, back pay, within the meaning of

Section 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be

treated as gross salary for the limitation year to which the back

pay relates to the extent the back pay represents wages and

compensation that would otherwise be included in this definition.

Effective for years beginning after December 31, 2008, gross

salary shall also include differential wage payments under Section

414(u)(12) of the Internal Revenue Code of 1986, as amended;

11. "Credited service" means the period of service used to

determine the amount of benefits payable to a member. Credited

service shall consist of the period during which the member

participated in the System or the predecessor Plan as an active

employee in an eligible membership classification, plus any service

prior to the establishment of the predecessor Plan which was

credited under the predecessor Plan and for law enforcement officers

and criminalists of the Oklahoma State Bureau of Investigation and

the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control

who became members of the System on July 1, 1980, any service

credited under the Oklahoma Public Employees Retirement System as of

June 30, 1980, and for members of the Communications and Lake Patrol

Divisions of the Oklahoma Department of Public Safety, who became

members of the System on July 1, 1981, any service credited under

the predecessor Plan or the Oklahoma Public Employees Retirement

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System as of June 30, 1981, and for law enforcement officers of the

Alcoholic Beverage Laws Enforcement Commission who became members of

the System on July 1, 1982, any service credited under the Oklahoma

Public Employees Retirement System as of June 30, 1982, and for park

rangers of the Oklahoma Tourism and Recreation Department who became

members of the System on July 1, 1985, any service credited under

the Oklahoma Public Employees Retirement System as of June 30, 1985,

and for inspectors of the State Board of Pharmacy who became members

of the System on July 1, 1986, any service credited under the

Oklahoma Public Employees Retirement System as of June 30, 1986, for

law enforcement officers of the Oklahoma Capitol Patrol Division of

the Department of Public Safety who became members of the System

effective July 1, 1993, any service credited under the Oklahoma

Public Employees Retirement System as of June 30, 1993, and for all

commissioned officers in the Gunsmith/Ammunition Reloader Division

of the Department of Public Safety who became members of the System

effective July 1, 1994, any service credited under the Oklahoma

Public Employees Retirement System as of June 30, 1994, and for the

park managers or park supervisors of the Oklahoma Tourism and

Recreation Department who were employed in such a position prior to

July 1, 1985, and who elect to become members of the System

effective September 1, 1996, any service transferred pursuant to

subsection C of Section 2-309.6 of this title and any service

purchased pursuant to subsection B of Section 2-307.2 of this title.

Effective August 5, 1993, an authorized leave of absence shall
ism and

Recreation Department who were employed in such a position prior to

July 1, 1985, and who elect to become members of the System

effective September 1, 1996, any service transferred pursuant to

subsection C of Section 2-309.6 of this title and any service

purchased pursuant to subsection B of Section 2-307.2 of this title.

Effective August 5, 1993, an authorized leave of absence shall

include a period of absence pursuant to the Family and Medical Leave

Act of 1993;

12. "Disability" means a physical or mental condition which, in

the judgment of the Board, totally and presumably permanently

prevents the member from engaging in the usual and customary duties

of the occupation of the member and thereafter prevents the member

from performing the duties of any occupation or service for which

the member is qualified by reason of training, education or

experience. A person is not under a disability when capable of

performing a service to the employer, regardless of occupation,

providing the salary of the employee is not diminished thereby;

13. "Limitation year" means the year used in applying the

limitations of Section 415 of the Internal Revenue Code of 1986,

which year shall be the calendar year;

14. "Line of duty" means any action which a member whose

primary function is crime control or reduction or enforcement of the

criminal law is obligated or authorized by rule, regulations,

condition of employment or service, or law to perform including

those social, ceremonial or athletic functions to which the member

is assigned, or for which the member is compensated, by the agency

the member serves;

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15. "Personal injury" or "injury" means any traumatic injury as

well as diseases which are caused by or result from such an injury,

but not occupational diseases;

16. "Catastrophic nature" means consequences of an injury that

permanently prevent an individual from performing any gainful work;

17. "Traumatic injury" means a wound or a condition of the body

caused by external force including injuries inflicted by bullets,

explosives, sharp instruments, blunt objects or other physical

blows, chemicals, electricity, climatic conditions, infectious

diseases, radiation and bacteria, but excluding stress and strain;

and

18. "Beneficiary" means the individual designated by the member

on a beneficiary designation form supplied by the Oklahoma Law

Enforcement Retirement System, or, if there is no designated

beneficiary or if the designated beneficiary predeceases the member,

the estate of the member. If the member's spouse is not designated

as the sole primary beneficiary, the member's spouse must sign a

consent.