Okla. Stat. tit. 47, § 47-2-304
This is the official text of Okla. Stat. tit. 47, § 47-2-304, part of Oklahoma’s Stat. tit. 47, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 47,." Browse the sections below, each linked to its official government source.
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Contributions to fund - Amount - Deduction by employer -
Official statutory text
Pick-up of member contributions.
A. Participating employers shall contribute to the fund an
amount equal to eleven percent (11%) of the actual paid base salary
of each member.
B. Each member of the System shall make contributions to the
fund in an amount equal to eight percent (8%) of the actual paid
base salary of the member.
Member contributions shall be deducted by each participating
employer for such benefits as the Board is by law authorized to
administer and shall be remitted monthly, or as the Board may
otherwise provide, for deposit in the fund.
C. Each employer shall pick up under the provisions of Section
414(h)(2) of the Internal Revenue Code of 1986 and pay the
contribution which the member is required by law to make to the
System for all compensation earned after December 31, 1989.
Although the contributions so picked up are designated as member
contributions, such contributions shall be treated as contributions
being paid by the employer in lieu of contributions by the member in
determining tax treatment under the Internal Revenue Code of 1986
and such picked up contributions shall not be includable in the
gross income of the member until such amounts are distributed or
made available to the member or the beneficiary of the member. The
member, by the terms of this System, shall not have any option to
choose to receive the contributions so picked up directly and the
picked up contributions must be paid by the employer to the System.
Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions made
prior to the date on which member contributions were picked up by
Oklahoma Statutes - Title 47. Motor Vehicles Page 130
the participating employer. Member contributions so picked up shall
be included in gross salary for purposes of determining benefits and
contributions under the System.
The employer shall pay the member contributions from the same
source of funds used in paying salary to the member, by effecting an
equal cash reduction in gross salary of the member.
A. Participating employers shall contribute to the fund an
amount equal to eleven percent (11%) of the actual paid base salary
of each member.
B. Each member of the System shall make contributions to the
fund in an amount equal to eight percent (8%) of the actual paid
base salary of the member.
Member contributions shall be deducted by each participating
employer for such benefits as the Board is by law authorized to
administer and shall be remitted monthly, or as the Board may
otherwise provide, for deposit in the fund.
C. Each employer shall pick up under the provisions of Section
414(h)(2) of the Internal Revenue Code of 1986 and pay the
contribution which the member is required by law to make to the
System for all compensation earned after December 31, 1989.
Although the contributions so picked up are designated as member
contributions, such contributions shall be treated as contributions
being paid by the employer in lieu of contributions by the member in
determining tax treatment under the Internal Revenue Code of 1986
and such picked up contributions shall not be includable in the
gross income of the member until such amounts are distributed or
made available to the member or the beneficiary of the member. The
member, by the terms of this System, shall not have any option to
choose to receive the contributions so picked up directly and the
picked up contributions must be paid by the employer to the System.
Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions made
prior to the date on which member contributions were picked up by
Oklahoma Statutes - Title 47. Motor Vehicles Page 130
the participating employer. Member contributions so picked up shall
be included in gross salary for purposes of determining benefits and
contributions under the System.
The employer shall pay the member contributions from the same
source of funds used in paying salary to the member, by effecting an
equal cash reduction in gross salary of the member.
Status: in_force · Read it on the official government site
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