Okla. Stat. tit. 58, § 58-3038

A. In this section, "retirement plan" means a plan or account

created by an employer, the principal or another individual to

provide retirement benefits or deferred compensation of which the

principal is a participant, beneficiary or owner, including a plan

or account under the following sections of the Internal Revenue

Code:

1. An individual retirement account under Internal Revenue Code

Section 408, 26 U.S.C., Section 408, as amended;

2. A Roth individual retirement account under Internal Revenue

Code Section 408A, 26 U.S.C., Section 408A, as amended;

3. A deemed individual retirement account under Internal

Revenue Code Section 408(q), 26 U.S.C., Section 408(q), as amended;

4. An annuity or mutual fund custodial account under Internal

Revenue Code Section 403(b), 26 U.S.C., Section 403(b), as amended;

5. A pension, profit sharing, stock bonus or other retirement

plan qualified under Internal Revenue Code Section 401(a), 26

U.S.C., Section 401(a), as amended;

6. A plan under Internal Revenue Code Section 457(b), 26

U.S.C., Section 457(b), as amended; and

Oklahoma Statutes - Title 58. Probate Procedure Page 185

7. A nonqualified deferred compensation plan under Internal

Revenue Code Section 409A, 26 U.S.C., Section 409A, as amended.

B. Unless the power of attorney otherwise provides, language in

a power of attorney granting general authority with respect to

retirement plans authorizes the agent to:

1. Select the form and timing of payments under a retirement

plan and withdraw benefits from a plan;

2. Make a rollover, including a direct trustee-to-trustee

rollover, of benefits from one retirement plan to another;

3. Establish a retirement plan in the principal's name;

4. Make contributions to a retirement plan;

5. Exercise investment powers available under a retirement

plan; and

6. Borrow from, sell assets to or purchase assets from a

retirement plan.