Okla. Stat. tit. 70, § 70-17-101

The following words and phrases as used in Section 17-101 et

seq. of this title, unless a different meaning is clearly required

by the context, shall have the following meanings:

1. “Retirement system” shall mean the Teachers’ Retirement

System of Oklahoma, as defined in Section 17-102 of this title;

2. “Public school” shall mean a school district, a state

college or university, the State Board of Education, the State Board

of Career and Technology Education, and any other state educational

entity conducted within the state supported wholly or partly by

public funds and operating under the authority and supervision of a

legally constituted board or agency having authority and

responsibility for any function of public education. Public school

shall also mean a tuition-free, nonprofit alternative school of

choice that provides education, therapeutic counseling, and outreach

programs which is aligned with a school district and which receives

grant funds from governmental sources;

3. “Classified personnel” shall mean any teacher, principal,

superintendent, supervisor, administrator, librarian, certified or

registered nurse, college professor, or college president whose

Oklahoma Statutes - Title 70. Schools Page 707

salary is paid wholly or in part from public funds. An employee of

any state department, board, board of regents, or board of trustees,

who is in a supervisory or an administrative position, the function

of which is primarily devoted to public education, shall be

considered classified personnel under the meaning of Section 17-101

et seq. of this title, at the discretion of the Board of Trustees of

the Teachers’ Retirement System of Oklahoma. The term “teacher”

shall also include instructors and counselors employed by the

Department of Corrections and holding valid teaching certificates

issued by the State Department of Education. Provided, that a

person employed by the Department of Corrections as an instructor or

counselor shall have been actively engaged in the teaching

profession for a period not less than three (3) years prior to

employment to be eligible to participate in the Teachers’ Retirement

System of Oklahoma. The Department of Corrections shall contribute

the employer’s share to the Teachers’ Retirement System of Oklahoma;

4. “Nonclassified optional personnel” shall include persons

hired as adjunct teachers pursuant to subsection G of Section 6-

122.3 of this title, cooks, janitors, maintenance personnel not in a

supervisory capacity, bus drivers, noncertified or nonregistered

nurses, noncertified librarians, and clerical employees of the

public schools, state colleges, universities, or any state

department, board, board of regents, or board of trustees, the

functions of which are primarily devoted to public education and

whose salaries are paid wholly or in part from public funds;

5. “Employer” shall mean the state and any of its designated

agents or agencies with responsibility and authority for public

education, such as boards of education of elementary and independent

school districts, boards of regents, boards of control, or any other

agency of and within the state by which a person may be employed for

service in public education. Employer shall also mean the board of

directors of a tuition-free, nonprofit alternative school of choice

that provides education, therapeutic counseling, and outreach

programs which is aligned with a school district and which receives

grant funds from governmental sources;

6. “Member” shall mean any teacher or other employee included

in the membership of the system as provided in Section 17-103 of

this title;

7. “Board of Trustees” shall mean the board provided for in

Section 17-106 of this title to administer the retirement system;

8. “Prior service” shall mean withdrawn service, provided:

a. before July 1, 2021, prior service shall exclude

service attributable to any membership period during
or other employee included

in the membership of the system as provided in Section 17-103 of

this title;

7. “Board of Trustees” shall mean the board provided for in

Section 17-106 of this title to administer the retirement system;

8. “Prior service” shall mean withdrawn service, provided:

a. before July 1, 2021, prior service shall exclude

service attributable to any membership period during

which nonclassified optional members voluntarily

ceased contributions while remaining employed in

public education or voluntarily withdrew from

membership in the System, and

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b. on and after July 1, 2021, prior service shall exclude

service attributable to any period of time during

which nonclassified optional members opted out of

membership in the System;

9. “Membership service” shall mean service as a member of the

classified or nonclassified optional personnel as defined in

paragraphs 3 and 4 of this section;

10. “Creditable service” shall mean membership service plus any

other service authorized under this title;

11. “Annuitant” shall mean any person in receipt of an annuity

as defined in paragraph 15 of this section;

12. “Accumulated contributions” shall mean the sum of all

amounts deducted from the compensation of a member and credited to

the member’s individual account in the Teachers’ Savings Fund,

together with applicable interest as of June 30, 1968;

13. “Earnable compensation” shall mean the full rate of the

compensation that would be payable to a member who worked the full

normal working time;

14. “Average salary”:

a. for those members who joined the System prior to July

1, 1992, shall mean the average of the salaries for

the three (3) years on which the highest contributions

to the Teachers’ Retirement System of Oklahoma were

paid not to exceed the maximum contribution level

specified in Section 17-116.2 of this title or the

maximum compensation level specified in paragraph 25

of this section. Provided, no member shall retire

with an average salary in excess of Twenty-five

Thousand Dollars ($25,000.00) unless the member has

made the required election and paid the required

contributions on such salary in excess of Twenty-five

Thousand Dollars ($25,000.00), or unless an eligible

member fulfills the requirements of Section 17-116.2C

of this title in order to have pre-cap removal service

included in the retirement benefit computation of the

member using the regular annual compensation of the

member for any pre-cap removal year of service so

included subject to the maximum average salary amount,

and

b. for those members who join the System after June 30,

1992, shall mean the average of the salaries for five

(5) consecutive years on which the highest

contributions to the Teachers’ Retirement System of

Oklahoma were paid. Only salary on which required

contributions have been made may be used in computing

average salary;

Oklahoma Statutes - Title 70. Schools Page 709

15. “Annuity” shall mean a lifetime benefit payable in fixed

monthly installments;

16. “Retirement allowance” is one-twelfth (1/12) of the annual

retirement benefit which shall be payable monthly;

17. “Retirement Benefit Fund” shall mean the fund from which

all retirement benefits shall be paid based on such mortality tables

as shall be adopted by the Board of Trustees;

18. “Actuary” shall mean a person or firm especially skilled

through training and experience in financial calculation respecting

the expectancy and duration of life;

19. “Actuarial equivalent” shall mean a benefit of equal value

when computed upon the basis of such mortality and other tables as

shall be adopted by the Board of Trustees;

20. The masculine pronoun, whenever used, shall include the

feminine;

21. “Actuarially determined cost” shall mean the single sum

which is actuarially equivalent in value to a specified annuity
ancy and duration of life;

19. “Actuarial equivalent” shall mean a benefit of equal value

when computed upon the basis of such mortality and other tables as

shall be adopted by the Board of Trustees;

20. The masculine pronoun, whenever used, shall include the

feminine;

21. “Actuarially determined cost” shall mean the single sum

which is actuarially equivalent in value to a specified annuity

amount as determined on the basis of mortality and interest

assumptions adopted by the Board of Trustees;

22. “Normal retirement age” means the earliest date upon which:

a. a member reaches the age sixty-two (62) with respect

to a member whose first creditable service occurs

prior to November 1, 2011, unless the member reaches a

normal retirement date pursuant to subparagraph c or

subparagraph d of this paragraph,

b. a member reaches the age of sixty-five (65) with

respect to a member whose first creditable service

occurs on or after November 1, 2011, or with respect

to a member whose first creditable service occurs on

or after November 1, 2011, reaches a normal retirement

date pursuant to subparagraph d of this paragraph

having attained a minimum age of sixty (60) years,

c. the age at which the sum of a member’s age and number

of years of creditable service total eighty (80), with

respect to a member whose first creditable service

occurred prior to July 1, 1992, and who does not reach

a normal retirement age pursuant to subparagraph a of

this paragraph, or

d. the age at which the sum of a member’s age and number

of years of creditable service total ninety (90), with

respect to a member whose first creditable service

occurred on or after July 1, 1992, but prior to

November 1, 2011, if the member does not reach a

normal retirement age pursuant to subparagraph a of

this paragraph;

23. “Regular annual compensation” means salary plus fringe

benefits, excluding the flexible benefit allowance pursuant to

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Section 26-105 of this title. For purposes of this definition,

regular annual compensation shall include:

a. salary which accrues on a regular basis in proportion

to the service performed including payments for staff

development,

b. amounts that would otherwise qualify as salary under

subparagraph a of this paragraph but are not received

directly by the member pursuant to a good-faith,

voluntary written salary reduction agreement in order

to finance payments to a deferred compensation or tax-

sheltered annuity program or to finance benefit

options under a cafeteria plan qualifying under the

United States Internal Revenue Code, 26 U.S.C.,

Section 101 et seq.,

c. group health and disability insurance, group term life

insurance, annuities, and pension plans, provided on a

periodic basis to all qualified employees of the

employer, which qualify as fringe benefits under the

United States Internal Revenue Code, and

d. excluded from regular annual compensation are:

(1) expense reimbursement payments,

(2) office, vehicle, housing, or other maintenance

allowances,

(3) the flexible benefit allowance provided pursuant

to Section 26-105 of this title,

(4) payment for unused vacation and sick leave,

(5) any payment made for reason of termination or

retirement not specifically provided for in

divisions (1) through (3) of this subparagraph,

(6) maintenance or other nonmonetary compensation,

(7) payment received as an independent contractor or

consultant, pursuant to a lawful contract which

complies with the requirements of subsection B of

Section 6-101.2 of this title,

(8) any benefit payments not made pursuant to a valid

employment agreement,

(9) compensation for clinical related activity

performed in the University of Oklahoma Health

Sciences Center (OUHSC) Professional Practice

Plan or Oklahoma State University Center for

Health Sciences (OSU-CHS) Professional Practice

Plan, and
with the requirements of subsection B of

Section 6-101.2 of this title,

(8) any benefit payments not made pursuant to a valid

employment agreement,

(9) compensation for clinical related activity

performed in the University of Oklahoma Health

Sciences Center (OUHSC) Professional Practice

Plan or Oklahoma State University Center for

Health Sciences (OSU-CHS) Professional Practice

Plan, and

(10) any other compensation not described in

subparagraphs a through c of this paragraph;

24. “Active classroom teacher” means a person employed by a

school district to teach students specifically identified classes

for specifically identified subjects during the course of a

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semester, and who holds a valid certificate or license issued by and

in accordance with the rules and regulations of the State Board of

Education;

25. “Maximum compensation level” shall, except as otherwise

authorized pursuant to the provisions of Section 17-116.2C of this

title, mean:

a. Twenty-five Thousand Dollars ($25,000.00) for

creditable service authorized and performed prior to

July 1, 1995, for members not electing a higher

maximum compensation level,

b. Forty Thousand Dollars ($40,000.00) for creditable

service authorized and performed prior to July 1,

1995, for members electing a maximum compensation

level in excess of Twenty-five Thousand Dollars

($25,000.00),

c. Twenty-seven Thousand Five Hundred Dollars

($27,500.00) for members who, as of June 30, 1995, had

elected to have a maximum compensation level not in

excess of Twenty-five Thousand Dollars ($25,000.00),

and who were employed by an entity or institution

within The Oklahoma State System of Higher Education

for creditable service authorized and performed on or

after July 1, 1995, but not later than June 30, 1996,

if such member does not elect a higher maximum

compensation level for this period as authorized by

Section 17-116.2A of this title,

d. Thirty-two Thousand Five Hundred Dollars ($32,500.00)

for members employed by a comprehensive university if

the member meets the requirements imposed by Section

17-116.2A of this title and the member elects to

impose a higher maximum compensation level for service

performed on or after July 1, 1995, but not later than

June 30, 1996,

e. Forty-four Thousand Dollars ($44,000.00) for members

who, as of June 30, 1995, had elected to have a

maximum compensation level in excess of Twenty-five

Thousand Dollars ($25,000.00), and who were employed

by an entity or institution within The Oklahoma State

System of Higher Education for creditable service

authorized and performed on or after July 1, 1995, but

not later than June 30, 1996, if such member does not

elect a higher maximum compensation level for this

period as authorized by Section 17-116.2A of this

title,

f. Forty-nine Thousand Dollars ($49,000.00) for members

employed by a comprehensive university if the member

meets the requirements imposed by Section 17-116.2A of

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this title and the member elects to impose a higher

maximum compensation level for service performed on or

after July 1, 1995, but not later than June 30, 1996,

g. the following amounts for creditable service

authorized and performed by members employed by a

comprehensive university, based upon the election of

the member in effect as of June 30, 1995:

(1) for members who elected a maximum compensation

level not in excess of Twenty-five Thousand

Dollars ($25,000.00):

(a) Thirty-two Thousand Five Hundred Dollars

($32,500.00) for service authorized and

performed on or after July 1, 1996, but not

later than June 30, 1997,

(b) Thirty-seven Thousand Five Hundred Dollars

($37,500.00) for service authorized and

performed on or after July 1, 1997, but not

later than June 30, 1998,
compensation

level not in excess of Twenty-five Thousand

Dollars ($25,000.00):

(a) Thirty-two Thousand Five Hundred Dollars

($32,500.00) for service authorized and

performed on or after July 1, 1996, but not

later than June 30, 1997,

(b) Thirty-seven Thousand Five Hundred Dollars

($37,500.00) for service authorized and

performed on or after July 1, 1997, but not

later than June 30, 1998,

(c) Forty-two Thousand Five Hundred Dollars

($42,500.00) for service authorized and

performed on or after July 1, 1998, but not

later than June 30, 2000,

(d) Forty-seven Thousand Five Hundred Dollars

($47,500.00) for service authorized and

performed on or after July 1, 2000, but not

later than June 30, 2001,

(e) Fifty-two Thousand Five Hundred Dollars

($52,500.00) for service authorized and

performed on or after July 1, 2001, but not

later than June 30, 2002,

(f) Fifty-seven Thousand Five Hundred Dollars

($57,500.00) for service authorized and

performed on or after July 1, 2002, but not

later than June 30, 2003,

(g) Sixty-two Thousand Five Hundred Dollars

($62,500.00) for service authorized and

performed on or after July 1, 2003, but not

later than June 30, 2004,

(h) Sixty-seven Thousand Five Hundred Dollars

($67,500.00) for service authorized and

performed on or after July 1, 2004, but not

later than June 30, 2005,

(i) Seventy-two Thousand Five Hundred Dollars

($72,500.00) for service authorized and

performed on or after July 1, 2005, but not

later than June 30, 2006,

Oklahoma Statutes - Title 70. Schools Page 713

(j) Seventy-seven Thousand Five Hundred Dollars

($77,500.00) for service authorized and

performed on or after July 1, 2006, but not

later than June 30, 2007, and

(k) the full amount of regular annual

compensation for service authorized and

performed on or after July 1, 2007, and

(2) for members who elected a maximum compensation

level in excess of Twenty-five Thousand Dollars

($25,000.00):

(a) Forty-nine Thousand Dollars ($49,000.00) for

service authorized and performed on or after

July 1, 1996, but not later than June 30,

1997,

(b) Fifty-four Thousand Dollars ($54,000.00) for

service authorized and performed on or after

July 1, 1997, but not later than June 30,

1998,

(c) Fifty-nine Thousand Dollars ($59,000.00) for

service authorized and performed on or after

July 1, 1998, but not later than June 30,

2000,

(d) Sixty-four Thousand Dollars ($64,000.00) for

service authorized and performed on or after

July 1, 2000, but not later than June 30,

2001,

(e) Sixty-nine Thousand Dollars ($69,000.00) for

service authorized and performed on or after

July 1, 2001, but not later than June 30,

2002,

(f) Seventy-four Thousand Dollars ($74,000.00)

for service authorized and performed on or

after July 1, 2002, but not later than June

30, 2003,

(g) Seventy-nine Thousand Dollars ($79,000.00)

for service authorized and performed on or

after July 1, 2003, but not later than June

30, 2004,

(h) Eighty-four Thousand Dollars ($84,000.00)

for service authorized and performed on or

after July 1, 2004, but not later than June

30, 2005,

(i) Eighty-nine Thousand Dollars ($89,000.00)

for service authorized and performed on or

after July 1, 2005, but not later than June

30, 2006,

Oklahoma Statutes - Title 70. Schools Page 714

(j) Ninety-four Thousand Dollars ($94,000.00)

for service authorized and performed on or

after July 1, 2006, but not later than June

30, 2007, and
after July 1, 2004, but not later than June

30, 2005,

(i) Eighty-nine Thousand Dollars ($89,000.00)

for service authorized and performed on or

after July 1, 2005, but not later than June

30, 2006,

Oklahoma Statutes - Title 70. Schools Page 714

(j) Ninety-four Thousand Dollars ($94,000.00)

for service authorized and performed on or

after July 1, 2006, but not later than June

30, 2007, and

(k) the full amount of regular annual

compensation for service authorized and

performed on or after July 1, 2007, and

h. the full amount of regular annual compensation of:

(1) a member of the retirement system not employed by

an entity or institution within The Oklahoma

State System of Higher Education for all

creditable service authorized and performed on or

after July 1, 1995,

(2) a member of the retirement system first employed

on or after July 1, 1995, by an entity or

institution within The Oklahoma State System of

Higher Education for all creditable service

authorized and performed on or after July 1,

1995, but not later than June 30, 1996,

(3) a member of the retirement system employed by an

entity or institution within The Oklahoma State

System of Higher Education, other than a

comprehensive university, if the member elects to

impose a higher maximum compensation level for

service performed on or after July 1, 1995, but

not later than June 30, 1996, pursuant to

subsection B of Section 17-116.2A of this title,

(4) a member of the retirement system who is first

employed on or after July 1, 1996, by any entity

or institution within The Oklahoma State System

of Higher Education including a comprehensive

university, for creditable service authorized and

performed on or after July 1, 1996,

(5) a member of the retirement system who, as of July

1, 1996, is subject to a maximum compensation

level pursuant to subparagraph g of this

paragraph if the member terminates service with a

comprehensive university and is subsequently

reemployed by a comprehensive university,

(6) a member of the retirement system employed by a

comprehensive university for all service

performed on and after July 1, 2007, or

(7) an eligible member of the retirement system who

fulfills the requirements of Section 17-116.2C of

this title with respect to pre-cap removal

service included in the retirement benefit

computation of the member at the average salary

Oklahoma Statutes - Title 70. Schools Page 715

of the member subject to the maximum average

salary amount; and

26. “Comprehensive university” shall mean:

a. the University of Oklahoma and all of its constituent

agencies including the University of Oklahoma Health

Sciences Center, the University of Oklahoma Law

Center, and the Oklahoma Geological Survey, and

b. Oklahoma State University and all of its constituent

agencies including the Oklahoma State University

Agricultural Experiment Station, the Oklahoma State

University Agricultural Extension Division, the

Oklahoma State University College of Veterinary

Medicine, the Oklahoma State University Center for

Health Sciences, the Technical Branch at OSU-Oklahoma

City, the Oklahoma State University Institute of

Technology-Okmulgee, and Oklahoma State University-

Tulsa.