Okla. Stat. tit. 47, § 47-2-307.4

A. Any member of the Oklahoma Law Enforcement Retirement System

shall be entitled to prior service credit, not to exceed five (5)

years, for those periods of military service on active duty prior to

membership in the Oklahoma Law Enforcement Retirement System. Any

active member of the Oklahoma Law Enforcement Retirement System

whose initial membership in the System began on or after July 1,

2000, may receive up to five (5) years of prior military service

credit as otherwise provided in this section, only upon payment of

the amount determined by the Board in the manner as provided in

Section 2-307.5 of this title. For members of the System hired on

or after July 1, 2003, if the military service credit authorized by

this subsection is used to compute the retirement benefit of the

member and the member retires from the System, such military service

credit shall not be used to compute the retirement benefit in any

other retirement system created pursuant to the Oklahoma Statutes

and the member may receive credit for such service only in the

retirement system from which the member first retires.

B. For purposes of subsection A of this section, "military

service" means service in the Armed Forces of the United States by

honorably discharged persons during the following time periods, as

reflected on such person's Defense Department Form 214, as follows:

1. During the following periods, including the beginning and

ending dates, and only for the periods served, from:

a. April 6, 1917, to November 11, 1918, commonly referred

to as World War I,

b. September 16, 1940, to December 7, 1941, as a member

of the 45th Division,

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c. December 7, 1941, to December 31, 1946, commonly

referred to as World War II,

d. June 27, 1950, to January 31, 1955, commonly referred

to as the Korean Conflict or the Korean War,

e. February 28, 1961, to May 7, 1975, commonly referred

to as the Vietnam era, except that:

(1) for the period from February 28, 1961, to August

4, 1964, military service shall only include

service in the Republic of Vietnam during that

period, and

(2) for purposes of determining eligibility for

education and training benefits, such period

shall end on December 31, 1976, or

f. August 1, 1990, to December 31, 1991, commonly

referred to as the Gulf War, the Persian Gulf War, or

Operation Desert Storm, but excluding any person who

served on active duty for training only, unless

discharged from such active duty for a service-

connected disability;

2. During a period of war or combat military operation other

than a conflict, war or era listed in paragraph 1 of this

subsection, beginning on the date of Congressional authorization,

Congressional resolution, or Executive Order of the President of the

United States, for the use of the Armed Forces of the United States

in a war or combat military operation, if such war or combat

military operation lasted for a period of ninety (90) days or more,

for a person who served, and only for the period served, in the area

of responsibility of the war or combat military operation, but

excluding a person who served on active duty for training only,

unless discharged from such active duty for a service-connected

disability, and provided that the burden of proof of military

service during this period shall be with the member, who must

present appropriate documentation establishing such service.

C. An eligible member under subsection B of this section shall

include only those persons who shall have served during the times or

in the areas prescribed in subsection B of this section, and only if

such person provides appropriate documentation in such time and

manner as required by the System to establish such military service

prescribed in this section, or for service pursuant to division (1)

of subparagraph e of paragraph 1 of subsection B of this section,
only those persons who shall have served during the times or

in the areas prescribed in subsection B of this section, and only if

such person provides appropriate documentation in such time and

manner as required by the System to establish such military service

prescribed in this section, or for service pursuant to division (1)

of subparagraph e of paragraph 1 of subsection B of this section,

those persons who were awarded service medals, as authorized by the

United States Department of Defense as reflected in the veteran's

Defense Department Form 214, related to the Vietnam Conflict for

service prior to August 5, 1964.

D. Service credit received pursuant to this section shall be

used in determining the member's retirement benefit but shall not be

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used in determining years of service for retirement or vesting

purposes.

E. Such service credit may be paid by:

1. A cash lump-sum payment;

2. A trustee-to-trustee transfer of non-Roth 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), and/or a Code Section 401(a) qualified plan;

3. 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

4. Any combination of the above methods of payment.

F. A member who served in any branch of the United States Armed

Forces or any component thereof, who was honorably discharged, and

who began participation in the System on or after November 1, 2022,

shall be entitled to prior service credit, not to exceed five (5)

years, upon payment of the actuarial cost of such service in the

manner prescribed by and subject to all of the requirements of

Section 2-307.5 of this title. For purposes of this subsection,

"military service" means service in the Armed Forces of the United

States by honorably discharged persons.