Okla. Stat. tit. 70, § 70-26-105

compensation - Superintendent allowance.

A. The flexible benefit allowance shall be used by a school

district employee who is participating in the cafeteria plan to

purchase major medical health care plan coverage offered by the

school district through a cafeteria plan. Any excess flexible

Oklahoma Statutes - Title 70. Schools Page 965

benefit allowance over the cost of the major medical coverage

purchased by the employee who is participating in the cafeteria plan

may be used to purchase any of the additional benefits offered by

the school district or may be taken as taxable compensation as

provided in subsection C of this section. Certified personnel who

choose not to participate in the school-district-sponsored cafeteria

plan shall receive Sixty-nine Dollars and seventy-one cents ($69.71)

per month as taxable compensation in lieu of the flexible benefit

allowance amount provided in subsection B of this section. Support

personnel who choose not to participate in the school-district-

sponsored cafeteria plan shall receive One Hundred Eighty-nine

Dollars and sixty-nine cents ($189.69) per month as taxable

compensation in lieu of the flexible benefit allowance amount

provided in subsection B of this section.

B. Each eligible school district employee shall be credited

annually with a specified amount as a flexible benefit allowance

which shall be available for the purchase of benefits. The amount

of the flexible benefit allowance credited to each eligible school

district employee shall be communicated to the employee prior to the

enrollment period for each plan year.

1. For the fiscal year ending June 30, 2002, the flexible

benefit allowance amount for certified personnel shall be no less

than Sixty-nine Dollars and seventy-one cents ($69.71) per month.

For the fiscal year ending June 30, 2002, the flexible benefit

allowance amount for support personnel shall be no less than One

Hundred Eighty-nine Dollars and sixty-nine cents ($189.69) per

month.

2. For the fiscal year ending June 30, 2004, the flexible

benefit allowance amount for certified personnel shall be no less

than fifty-eight percent (58%) of the premium amount for the

HealthChoice (Hi) option plan for an individual offered by the

Oklahoma Employees Insurance and Benefits Board. For the fiscal

year ending June 30, 2003, and each fiscal year thereafter, the

flexible benefit allowance amount for support personnel shall be no

less than one hundred percent (100%) of the premium amount for the

HealthChoice (Hi) option plan for an individual offered by the

Oklahoma Employees Insurance and Benefits Board.

3. For the fiscal year ending June 30, 2005, and each fiscal

year thereafter, the flexible benefit allowance amount for certified

personnel shall be no less than one hundred percent (100%) of the

premium amount for the HealthChoice (Hi) option plan for an

individual offered by the Oklahoma Employees Insurance and Benefits

Board.

C. If a school district employee who is participating in the

cafeteria plan elects benefits whose sum total is less than the

flexible benefit allowance, the employee shall receive any excess

flexible benefit allowance as taxable compensation. Such taxable

Oklahoma Statutes - Title 70. Schools Page 966

compensation shall be paid in substantially equal amounts each pay

period over the plan year. Except as otherwise provided for in

subsection D of this section, on termination during a plan year, a

participating school district employee shall have no right to

receive any taxable cash compensation allocated to the portion of

the plan year after the termination of the employee.

D. In cases where the employee of a school district fulfills

the terms of their contract and terminates employment for the

subsequent year, the employee shall be entitled to the flexible

benefit allowance for the remainder of the current benefit term.

For purposes of this subsection, "benefit term" shall mean the
llocated to the portion of

the plan year after the termination of the employee.

D. In cases where the employee of a school district fulfills

the terms of their contract and terminates employment for the

subsequent year, the employee shall be entitled to the flexible

benefit allowance for the remainder of the current benefit term.

For purposes of this subsection, "benefit term" shall mean the

twelve-month period after the initiation of benefits for the

position held by the employee.

E. Each school district employee shall make an annual election

of benefits under the plan during an enrollment period to be held

prior to the beginning of each plan year. The enrollment period

dates will be determined annually and will be announced by the

school district, providing the enrollment period shall end no later

than thirty (30) days before the beginning of the plan year. Each

school district employee shall make an irrevocable advance election

for the plan year or the remainder of the plan year pursuant to

procedures the school district shall prescribe.

F. The school district shall prescribe the forms that school

district employees shall be required to use in making their

elections, and may prescribe deadlines and other procedures for

filing the elections.

G. School district employees hired after the closing of the

enrollment period shall be allowed to make an election as provided

in this act.

H. A district board of education shall have the option of

providing a flexible benefit allowance to the superintendent of the

school district in an amount not more than the amount of the

flexible benefit allowance established for certified personnel in

subsection B of this section. Funding for the flexible benefit

allowance for a superintendent shall be provided through local

revenue.