Okla. Stat. tit. 47, § 47-2-307

Reinstatement - Service in Armed Forces - Involuntary furloughs.

(a) In the event a member of the System obtains a leave of

absence, of not to exceed ninety (90) days at any one time, because

of injury or illness or for any personal reason other than the

acceptance of other employment, the member's membership in the

System shall not terminate and the period of such leave shall be

counted toward retirement for length of service if, during such

leave of absence or at the end thereof, the member shall pay to the

Fund an amount equal to the contributions which would have been

deducted from the member's salary during such period if such leave

of absence had not been obtained, but if such contributions are not

paid during such leave or made up within thirty (30) days after the

end of such leave, or if such leave of absence extends for more than

ninety (90) days at any one time, the period of such leave shall not

be counted toward length of service for retirement nor in computing

the amount of any pension or any retirement pay or any other

benefits hereunder.

(b) In the event a member of the System obtains a leave of

absence for the purpose of accepting other employment, or if a

member resigns and during such resignation accepts other employment,

the member's membership in the System shall terminate as of the date

of the beginning of such leave. Provided, that if the membership of

a member of the System shall have been terminated either by such

leave of absence or by termination of employment, and such former

member is reemployed, the Board, upon application therefor made in

the same manner as an original application for membership in the

System, may reinstate such membership. Such reinstated member shall

be allowed full credit toward retirement for all service credit

accrued up to the time of termination of membership if, but only if:

1. Such application for reinstatement is made within three (3)

years from the date of such termination of such membership;

2. Such reinstated member remains a member of the System for a

period of five (5) consecutive years after reinstatement of

membership;

3. Such reinstated member reimburses the Fund, at the time

application for reinstatement is made, with the amount of any

portion of the membership contribution which has been refunded to

the member under the provisions of Section 2-308 of this title; and

Oklahoma Statutes - Title 47. Motor Vehicles Page 171

4. A lump-sum payment for repayment of any amount received

because of a member's prior termination may be repaid by:

a. a cash lump-sum payment,

b. a trustee-to-trustee transfer of non-Roth funds from a

Section 403(b) annuity or custodial account, an

eligible deferred compensation plan described in Code

Section 457(b) which is maintained by an eligible

employer described in Code Section 457(e)(1)(A),

and/or a Code Section 401(a) qualified plan,

c. a direct rollover of tax-deferred funds from a Code

Section 403(b) annuity or custodial account, an

eligible deferred compensation plan described in Code

Section 457(b) which is maintained by an eligible

employer described in Code Section 457(e)(1)(A), a

Code Section 401(a) qualified plan, and/or a Code

Section 408(a) or 408(b) traditional or conduit

Individual Retirement Account or Annuity (IRA). Roth

accounts, Coverdell Education Savings Accounts and

after-tax contributions shall not be used to purchase

such service credit, or

d. any combination of the above methods of payment.

The provisions of this subsection shall not apply to absences

caused by such military service as may be considered as service for

retirement for length of service under the provisions of subsection

(c) of this section.
ts, Coverdell Education Savings Accounts and

after-tax contributions shall not be used to purchase

such service credit, or

d. any combination of the above methods of payment.

The provisions of this subsection shall not apply to absences

caused by such military service as may be considered as service for

retirement for length of service under the provisions of subsection

(c) of this section.

(c) In determining the eligibility of a member for retirement

based upon length of service, any service in the Armed Forces of the

United States or any component thereof between the 16th day of

September, 1940, and the 30th day of June, 1954, and any service in

the Armed Forces of the United States or any component thereof upon

call of the President of the United States or of the Governor of the

State of Oklahoma, together with such prior service, as would have

been otherwise considered as service for retirement for length of

service, shall be considered as service for length of service,

provided that the member returns and files application for

reinstatement as a member of the System within ninety (90) days

after the member's release, or opportunity for release, from such

Armed Forces or component thereof. The member's employing agency

that is making contributions to the System on behalf of the member

shall continue payment of contributions into the pension fund, to

the same force and effect as though the member was in the actual

employment of such agency at the same salary for a period not to

exceed five (5) years. If such member shall have been refunded any

portion of the membership contributions as provided in Section 2-308

of this title, the member shall be required to reimburse the Fund

with the same amount at the time of the member's application for

reinstatement in the System, before the reinstated member is given

Oklahoma Statutes - Title 47. Motor Vehicles Page 172

credit for accrued prior service. Provided, that in no event shall

a member of the System who has entered such Armed Forces or

component thereof prior to retirement be or become eligible for

retirement for length of service unless the member shall thereafter

have been reinstated as a member of the System as provided for

herein, and thereafter remained a member for at least one (1) year

after such reinstatement.

(d) Time spent on involuntary furlough by members pursuant to

the rules of the Office of Management and Enterprise Services shall

be credited.

(e) Notwithstanding any provisions herein to the contrary:

1. Contributions, benefits and service credit with respect to

qualified military service shall be provided in accordance with

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

which is in accordance with the Uniformed Service Employment and

Reemployment Rights Act of 1994, as amended (USERRA). The

employer's contributions to the System for a member covered by

USERRA are due when such a member makes up his or her contributions

that were missed due to his or her qualified military service; and

2. Effective January 1, 2007, if any member dies while

performing qualified military service (as defined in Section 414(u)

of the Internal Revenue Code of 1986, as amended), the survivors of

the member are entitled to any additional benefits other than

benefit accruals relating to the period of qualified military

service provided under the System had the member resumed and then

terminated employment on account of death.