Okla. Stat. tit. 74, § 74-913

service credits from Teachers' Retirement System of Oklahoma.

A. Prior service shall be credited as follows:

1. A member shall receive full credit for employment with any

participating employer prior to the entry date of his or her

employer whether or not continuous and whether or not he or she was

employed with a participating employer on such entry date, provided

that any member who has retired before the passage of Section 901 et

seq. of this title, shall not receive retirement benefits

retroactively for such prior service. Provided, that at such time

that an employer becomes a participating employer on or after

January 1, 1965, and before January 1, 1975, each member and each

retirant, upon making proper written application therefor, shall

receive prior service credit for service with such employer in the

same manner as if such participating employer had been a

participating employer on the date first eligible to become a

participating employer; and increased benefits attributable to such

Oklahoma Statutes - Title 74. State Government Page 637

increased prior service credit shall commence with the next monthly

benefit payment due following receipt and approval of such

application by the Board of Trustees. No prior service shall be

granted, however, for periods of service in which the employee made

contributions which he or she subsequently withdrew, unless he or

she has complied with the provisions of subsection (5) of Section

917 of this title. The burden of proof regarding prior service

shall be with the member and shall be documented in such manner as

the Board may direct;

2. Any member who was employed in an institution of higher

learning by a State Board of Regents or who was employed by an

Oklahoma school district prior to July 1, 1943, may receive prior

service credit under Section 901 et seq. of this title for the

period of time they were so employed;

3. Any member who served in the Armed Forces of the United

States, as defined in paragraph (23) of Section 902 of this title,

prior to membership in the Oklahoma Public Employees Retirement

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

years, for those periods of active military service during which he

or she was a war veteran. For a member of the System hired on or

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

this paragraph 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;

4. An elective state, county, city or town official who is

ineligible for membership as a result of any applicable state law or

constitutional provision making him or her ineligible solely because

of his or her being such an official at the time of his or her

eligibility for membership at the time his or her employer becomes a

participating employer shall nevertheless not forfeit the prior

service credit to which he or she would be entitled except for such

ineligibility, provided that he or she either:

a. becomes an employee of a participating employer within

four (4) calendar months of the expiration of his or

her term of office current at the time of his or her

eligibility except for his or her being an elective

state or county official,

b. within a period of four (4) years after the expiration

of his or her term of office current at the time of

his or her eligibility except for his or her being an

elective state or county official, is elected as a

state or county official and thereupon becomes a

member of the System, or

Oklahoma Statutes - Title 74. State Government Page 638

c. has completed ten (10) years of credited service as of
a period of four (4) years after the expiration

of his or her term of office current at the time of

his or her eligibility except for his or her being an

elective state or county official, is elected as a

state or county official and thereupon becomes a

member of the System, or

Oklahoma Statutes - Title 74. State Government Page 638

c. has completed ten (10) years of credited service as of

the date of his or her eligibility for membership

except for his or her being an elective state or

county official;

5. Beginning July 1, 1965, all employees of the Department of

Human Services shall participate in the Oklahoma Public Employees

Retirement System to the same extent as other employees of

participating employers in such System. Provided, that any employee

performing teaching services in the Oklahoma School for the Deaf or

the Oklahoma School for the Blind may elect to participate in the

Teachers’ Retirement System of Oklahoma in lieu of the Oklahoma

Public Employees Retirement System; and any other employee at each

such institution or any other institution under the jurisdiction of

the Department of Human Services, participating in the Teachers’

Retirement System of Oklahoma, may elect to continue to participate

in such System in lieu of the Oklahoma Public Employees Retirement

System. All employees who shall have participated in the Teachers’

Retirement System of Oklahoma and not continuing therein shall have

the right to withdraw their membership from the Teachers’ Retirement

System of Oklahoma on the same terms as other members withdrawing

from such System before retirement. Provided, all persons employed

at the Oklahoma School for the Blind and Oklahoma School for the

Deaf on June 30, 1965, who became subject to the Oklahoma Public

Employees Retirement System, on July 1, 1965, shall receive credit

for prior service and be eligible for participation, regardless of

age;

6. A member employed as a temporary employee by the Legislative

Service Bureau or its predecessors, the Senate or the House of

Representatives for the full duration of a regular legislative

session prior to the member’s eligibility for membership in the

System shall receive six (6) months of prior service credit for each

such full regular legislative session if the employee is employed by

the Legislative Service Bureau or its predecessors, the Senate or

the House of Representatives as either a full-time or temporary

employee for a minimum of six (6) full regular legislative sessions

beginning January 1, 1983. For purposes of this subsection, the

determination of whether an employee is employed for the full

duration of a regular legislative session shall be made by the

Legislative Service Bureau if such employee is employed by the

Legislative Service Bureau, the Senate if such employee is employed

by the Senate, or by the House of Representatives if such employee

is employed by the House of Representatives;

7. A member of the System shall receive prior service credit

for any years of service after January 1, 1975, the member had with

a participating employer if the member is not receiving or eligible

to receive such prior service credit for the same time in any other

state or county retirement system authorized by law. To receive the

Oklahoma Statutes - Title 74. State Government Page 639

service credit, the member shall pay the amount determined by the

Board pursuant to Section 913.5 of this title; and

8. Any member who is a state employee and receives temporary

total disability benefits during the period of absence with a

participating employer due to a work-related injury or illness

incurred while engaged in a governmental function for the

participating employer pursuant to the Administrative Workers’

Compensation Act shall receive credit for participating service

during such period of absence subject to the following requirements:

a. the member was employed by the participating employer
od of absence with a

participating employer due to a work-related injury or illness

incurred while engaged in a governmental function for the

participating employer pursuant to the Administrative Workers’

Compensation Act shall receive credit for participating service

during such period of absence subject to the following requirements:

a. the member was employed by the participating employer

immediately prior to and during the period of absence,

b. the member must notify the System in writing not later

than four (4) months after the member’s return to his

or her job duties with the participating employer, or

termination of employment with the participating

employer, or termination of the temporary total

disability benefits, whichever is earlier, of the

member’s desire to receive participating service

credit for the period of absence,

c. the participating employer must certify to the System

in writing the dates during which temporary total

disability benefits payments were paid to the member,

and

d. the member and the participating employer shall each

pay their respective contributions required for the

period of absence without interest within sixty (60)

days of invoicing by the System, or with interest of

seven and one-half percent (7 1/2%) compounded

annually if paid after the sixty (60) days.

B. Participating service shall be credited as follows:

1. A member shall receive credit for participating service with

a participating employer in accordance with the rules and

regulations established by the Board; provided, however, that a

member who is not a full-time employee shall receive prorated credit

for actual hours worked;

2. Leaves of absence shall not count as a break in continuous

employment provided the member leaves his or her accumulated

contribution on deposit with the fund; however, the leaves of

absence shall not be credited except that involuntary furloughs

established by Office of Management and Enterprise Services rules,

involuntary furloughs of employees of a district attorney conducted

in substantial compliance with the rules of the Office of Management

and Enterprise Services as certified by the District Attorneys

Council, involuntary furloughs of employees pursuant to a furlough

plan adopted by the President Pro Tempore of the Senate or the

Speaker of the House of Representatives as authorized in Section

Oklahoma Statutes - Title 74. State Government Page 640

840-5.1 of this title and involuntary furloughs of employees

authorized by the Oklahoma Supreme Court shall be credited;

3. Any member who has served in the Armed Forces of the United

States, as defined in paragraph (23) of Section 902 of this title,

shall be granted participating service for those periods of active

military service during which he or she was a war veteran provided

this service is immediately preceded by a period of employment with

a participating employer and is followed by return to employment as

an employee with the same or another participating employer within

ninety (90) days immediately following discharge from such military

service provided the member leaves his or her accumulated

contributions on deposit with the fund. Provided, on or after the

effective date of this act, service granted under this section and

service purchased under Section 913.8 of this title shall not exceed

five (5) years;

4. A period of total disability under the System immediately

followed by employment with a participating employer, shall not

count as a break in continuous employment; provided, that such

periods while not employed shall not be credited except that

involuntary furloughs established by Office of Management and

Enterprise Services Rule 6.13, shall be credited;

5. Termination of employment with a participating employer

followed by employment with the same or another participating

employer within four (4) calendar months shall not constitute a
uous employment; provided, that such

periods while not employed shall not be credited except that

involuntary furloughs established by Office of Management and

Enterprise Services Rule 6.13, shall be credited;

5. Termination of employment with a participating employer

followed by employment with the same or another participating

employer within four (4) calendar months shall not constitute a

break in continuous employment; provided, that such period while not

employed shall not be credited as participating service;

6. Provided, however, that all employee contributions required

by Section 901 et seq. of this title made by employees prior to June

30, 1977, will entitle the employee to additional years of

participating service in accordance with the following schedule.

Employee accumulated contributions:

More than $1.00 up to $500 = 1 year participating service

More than $500 up to $1,000 = 2 years participating service

More than $1,000 up to $1,500 = 3 years participating service

More than $1,500 up to $2,000 = 4 years participating service

More than $2,000 = 5 years participating service

In no event shall the employee be entitled to more than five (5)

additional years of participating service as provided hereunder.

Provided further, that upon termination of employment prior to

retirement, the accumulated contributions will be credited as above

indicated to establish a vested benefit if so elected by any such

employee; and

7. a. The total participating service credit of a member who

retires or terminates employment and elects a vested

benefit shall include not to exceed one hundred thirty

(130) days of unused sick leave accumulated subsequent

to August 1, 1959, during the member’s employment with

Oklahoma Statutes - Title 74. State Government Page 641

any participating employer. Such credit shall be

added in terms of whole months. Twenty (20) days of

unused sick leave shall equal one (1) month for

purposes of participating service credit. If unused

sick leave entitles a member to an additional year of

service credit, the member’s employer shall reimburse

the System for the cost of funding the additional

benefit. For members who join the System on or after

November 1, 2012, if unused sick leave entitles a

member to any additional service credit, the member’s

employer shall reimburse the System for the cost of

funding the additional benefit. Each participating

employer shall provide the System with adequate and

timely information necessary to determine additional

benefits and its cost under this paragraph. This

subparagraph shall apply to members retiring or

vesting on or after July 1, 1984.

b. For members who join the System on or after November

1, 2012, unused sick leave as set forth in

subparagraph a of this paragraph shall be credited at

the same rate but not used to round up to another

year. Instead, any additional months of unused sick

leave credit shall be added to other service credit

without rounding.

C. In determining the number of years of credited service, a

fractional year of six (6) months or more shall be considered as one
12, unused sick leave as set forth in

subparagraph a of this paragraph shall be credited at

the same rate but not used to round up to another

year. Instead, any additional months of unused sick

leave credit shall be added to other service credit

without rounding.

C. In determining the number of years of credited service, a

fractional year of six (6) months or more shall be considered as one

(1) year, and less than six (6) months shall be disregarded. For

members who join the System on or after November 1, 2012, the number

of years of credited service shall be based on actual years and full

months of credited service without rounding up or down.

D. A member may receive credit for those years of credited

service accumulated by the member while a member of the Oklahoma

Firefighters Pension and Retirement System, the Oklahoma Police

Pension and Retirement System, the Uniform Retirement System for

Justices and Judges, the Oklahoma Law Enforcement Retirement System,

or the Teachers’ Retirement System of Oklahoma, if the member is not

receiving or eligible to receive retirement credit or benefits from

such service in any other public retirement system. To receive the

service credit, the member shall pay the amount determined by the

Board pursuant to Section 913.5 of this title.

E. A member may receive credit for those years of service

accumulated by the member as an elected official if the member is

not receiving or eligible to receive retirement credit or benefits

from such service in any public retirement system. Prior to January

1, 1991, to receive the service credit, the member shall pay to the

Board for each year of service purchased pursuant to this subsection

a sum equal to the employee and employer contribution rate that

Oklahoma Statutes - Title 74. State Government Page 642

would have been applicable to the member as determined by the Board

and interest not to exceed five percent (5%), and effective January

1, 1991, to receive the service credit, the member shall pay the

amount determined by the Board pursuant to Section 913.5 of this

title.

F. Effective December 12, 1994, and thereafter, a leave of

absence on account of a period of qualified military service in the

uniformed services of the United States within the meaning of

Section 414(u)(5) of the federal Internal Revenue Code, followed by

a return to employment with the participating employer within ninety

(90) days after completion of the period of service may be eligible

for credited service under this System. Notwithstanding any

provision of this plan to the contrary, contributions, benefits and

service credit with respect to qualified military service will be

allowed in accordance with Section 414(u) of the federal Internal

Revenue Code.

G. 1. An active member of the Oklahoma Public Employees

Retirement System may receive credit for those years of service

accumulated by the member while a member of the Teachers’ Retirement

System of Oklahoma if:

a. the member is an active member of the Oklahoma Public

Employees Retirement System,

b. the member provides notice to the Teachers’ Retirement

System of Oklahoma and the Oklahoma Public Employees

Retirement System of the member’s election to transfer

such retirement credit. The notice shall include a

list of the years to be transferred, and

c. the member is not receiving or eligible to receive

retirement credit or benefits from such service in any

other public retirement system, notwithstanding the

years of service sought to be transferred under this

subsection.

Members electing to take advantage of the transfer authorized by

this subsection who are receiving or eligible to receive retirement

credit or benefits from such service in any other public retirement

system shall have all service credit with the Teachers’ Retirement

System of Oklahoma canceled which is not transferred to the Oklahoma
f service sought to be transferred under this

subsection.

Members electing to take advantage of the transfer authorized by

this subsection who are receiving or eligible to receive retirement

credit or benefits from such service in any other public retirement

system shall have all service credit with the Teachers’ Retirement

System of Oklahoma canceled which is not transferred to the Oklahoma

Public Employees Retirement System or used as a cash offset in such

a transfer pursuant to subparagraph d of paragraph 2 of this

subsection. Service credit transferred to the Teachers’ Retirement

System of Oklahoma under this subsection shall also be canceled with

the Oklahoma Public Employees Retirement System.

2. For purposes of this subsection, the “sending system” shall

mean the Teachers’ Retirement System of Oklahoma. The “receiving

system” shall mean the Oklahoma Public Employees Retirement System.

a. Within thirty (30) days after notification of an

intent to transfer is received by the sending system,

Oklahoma Statutes - Title 74. State Government Page 643

the sending system shall, according to its own rules

and regulations:

(1) for members who have vested with the sending

system, determine the present value of the

member’s earned benefits attributable to the

years of service sought to be transferred,

discounted according to the member’s age at the

time of transfer and computed as of the earliest

age at which the member would be able to retire.

Such computation shall assume an unreduced

benefit and be computed using interest and

mortality assumptions consistent with the

actuarial assumptions adopted by the Board of

Trustees for purposes of preparing the annual

actuarial evaluation but shall not make any

projections regarding future salary. For vested

employees the sending system shall use the

product of this calculation for purposes of

determining the transfer fee to be paid by the

employee under subparagraph c of this paragraph

so long as it is greater than the product of the

calculation in this division, and

(2) determine the sum of the employee and employer

contributions applicable to the years of service

sought to be transferred plus interest consistent

with the actuarial assumptions adopted by the

Board of Trustees for purposes of preparing the

annual actuarial evaluation. For all nonvested

members, and for vested members if the product of

this calculation is greater than the product of

the calculation in division (1) of this

subparagraph, the sending system shall use the

product of this calculation for purposes of

determining the amount to be transferred by the

sending system under subparagraph c of this

paragraph and any transfer fee to be paid by the

members under subparagraph d of this paragraph.

b. Within thirty (30) days after notification of an

intent to transfer is received by the receiving

system, the receiving system shall determine,

according to the system’s own rules and regulations,

the present value of the member’s incremental

projected benefits discounted according to the

member’s age at the time of the transfer. Incremental

projected benefits shall be the difference between the

projected benefit the member would receive without

transferring the service credit and the projected

Oklahoma Statutes - Title 74. State Government Page 644

benefit after transfer of service credit computed as

of the earliest age at which the member would be able

to retire. Such computation shall assume an unreduced

benefit and be computed using interest, salary

projections and mortality assumptions consistent with

the actuarial assumptions adopted by the Board of

Trustees for purposes of preparing the annual

actuarial evaluation.

c. The sending system shall, within sixty (60) days from

the date notification of an intent to transfer is

received by the sending system, transfer to the

receiving system the amount determined in subparagraph
st, salary

projections and mortality assumptions consistent with

the actuarial assumptions adopted by the Board of

Trustees for purposes of preparing the annual

actuarial evaluation.

c. The sending system shall, within sixty (60) days from

the date notification of an intent to transfer is

received by the sending system, transfer to the

receiving system the amount determined in subparagraph

a of this paragraph. Except, if the cost under

subparagraph a of this paragraph for the same years of

service to the sending system is greater than the

actuarial value of the incremental benefit in the

receiving system, as established in subparagraph b of

this paragraph, the sending system shall send the

receiving system an amount equal to the actuarial

value of the incremental projected benefit in the

receiving system.

d. In order to receive the credit provided for in

paragraph 1 of this subsection, if the cost of the

actuarial value of the incremental benefit to the

receiving system is greater than the cost as

calculated under subparagraph a of this paragraph for

the same years of service to the sending system as

established in subparagraphs a and b of this

paragraph, the employee shall elect to:

(1) pay any difference to receive full credit for the

years sought to be transferred, or

(2) receive prorated service credit for only the

amount received from the Teachers’ Retirement

System of Oklahoma pursuant to this subsection.

Such an election shall be made in writing, filed with

the System prior to receiving the credit provided for

in paragraph 1 of this subsection, and shall be

irrevocable.

3. Within sixty (60) days of successfully completing all of the

requirements for transfer under this subsection, the sending system

shall pay the receiving system any amount due under this subsection.

Within sixty (60) days of successfully completing all of the

requirements for transfer under this subsection, the member shall

pay the receiving system any amount due under this subsection. In

the event that the member is unable to pay the transfer fee provided

for in this subsection by the due date, the Board of Trustees of the

receiving system shall permit the member to amortize the transfer

Oklahoma Statutes - Title 74. State Government Page 645

fee over a period not to exceed sixty (60) months. The payments

shall be made by payroll deductions unless the Board of Trustees

permits an alternate payment source. The amortization shall include

interest in an amount not to exceed the actuarially assumed interest

rate adopted by the Board of Trustees for investment earnings each

year. Any member who ceases to make payment, terminates, retires or

dies before completing the payments provided for in this section

shall receive prorated service credit for only those payments made,

unless the unpaid balance is paid by the member, his or her estate

or successor in interest within six (6) months after the member’s

death, termination of employment or retirement; provided, no

retirement benefits shall be payable until the unpaid balance is

paid, unless said member or beneficiary affirmatively waives the

additional six-month period in which to pay the unpaid balance.

4. Years of service transferred pursuant to this subsection

shall be used both in determining the member’s retirement benefit

and in determining the years of service for retirement and/or

vesting purposes. Years of service rendered as a member of the

Teachers’ Retirement System of Oklahoma prior to July 1, 1992, if

any, shall be deemed to be years of service rendered as a member of

the Oklahoma Public Employees Retirement System prior to July 1,

1992, and shall qualify such person as a member of the Oklahoma

Public Employees Retirement System before July 1, 1992.

5. Notwithstanding the requirements of Section 17-104 of Title

70 of the Oklahoma Statutes, members electing to take advantage of
1, 1992, if

any, shall be deemed to be years of service rendered as a member of

the Oklahoma Public Employees Retirement System prior to July 1,

1992, and shall qualify such person as a member of the Oklahoma

Public Employees Retirement System before July 1, 1992.

5. Notwithstanding the requirements of Section 17-104 of Title

70 of the Oklahoma Statutes, members electing to take advantage of

the transfer authorized by this subsection who have withdrawn their

contributions from the sending system shall remit to the sending

system the amount of the accumulated contributions the member has

withdrawn plus simple interest of ten percent (10%) per annum prior

to making such election or the election shall be deemed invalid and

the transfer shall be canceled. If such an election is deemed

invalid and the transfer is canceled, the accumulated contribution

remitted to the sending system by the member who originally withdrew

their contributions shall be returned to the member. The member’s

rights and obligations regarding any service credit reestablished in

the sending system due to a failure to satisfy the requirements of

this subsection shall be determined by the sending system in

accordance with Section 17-101 et seq. of Title 70 of the Oklahoma

Statutes.

6. If any member fails for any reason to satisfy the

requirements of this subsection, the election to transfer retirement

credit shall be void and of no effect, and any retirement credited

as a result of this transfer shall be canceled. If such retirement

credit is canceled, the years of canceled retirement credit which

were unsuccessfully transferred to the receiving system from the

sending system shall be reestablished in the sending system. The

member’s rights and obligations regarding any retirement credit

Oklahoma Statutes - Title 74. State Government Page 646

reestablished in the sending system due to a failure to satisfy the

requirements of this subsection shall be determined by the sending

system in accordance with Section 17-101 et seq. of Title 70 of the

Oklahoma Statutes.

7. The Board of Trustees shall promulgate such rules as are

necessary to implement the provisions of this subsection.

H. 1. A member of the Teachers’ Retirement System of Oklahoma

whose last service with the Teachers’ Retirement System of Oklahoma

was with an entity or institution within The Oklahoma State System

of Higher Education, State Board of Education, State Board of Career

and Technology Education, Oklahoma Department of Career and

Technology Education, Oklahoma School of Science and Mathematics,

Oklahoma Center for the Advancement of Science and Technology, State

Department of Rehabilitation Services, Oklahoma State Regents for

Higher Education, Department of Corrections, State Department of

Education, Oklahoma Board of Private Vocational Schools, Board of

Regents of Oklahoma Colleges, Oklahoma Student Loan Authority, or

the Teachers’ Retirement System of Oklahoma, may elect to receive

credit for those years of service accumulated by the member in the

Teachers’ Retirement System of Oklahoma, pursuant to this

subsection. A member shall be eligible to elect to transfer credit

for such years of service from the Teachers’ Retirement System of

Oklahoma to the Oklahoma Public Employees Retirement System if:

a. the member is an active member of the Oklahoma Public

Employees Retirement System,

b. the member provides notice to the Teachers’ Retirement

System of Oklahoma and the Oklahoma Public Employees

Retirement System of the member’s election to transfer

such retirement credit. The notice shall include a

list of the years to be transferred, and

c. the member is not receiving or eligible to receive

retirement credit or benefits from such service in any

other public retirement system, notwithstanding the

years of service sought to be transferred under this

subsection.

Members electing to take advantage of the transfer authorized by
transfer

such retirement credit. The notice shall include a

list of the years to be transferred, and

c. the member is not receiving or eligible to receive

retirement credit or benefits from such service in any

other public retirement system, notwithstanding the

years of service sought to be transferred under this

subsection.

Members electing to take advantage of the transfer authorized by

this subsection shall have all service credit with the Teachers’

Retirement System of Oklahoma canceled which is transferred to the

Oklahoma Public Employees Retirement System.

2. For purposes of this subsection, the “sending system” shall

mean the Teachers’ Retirement System of Oklahoma. The “receiving

system” shall mean the Oklahoma Public Employees Retirement System.

Within thirty (30) days after notification of an intent to transfer

is received by the sending system, the sending system shall,

according to its own rules, send to the receiving system all

employer and employee contributions made on behalf of the member

which were made to the sending system plus an additional amount of

Oklahoma Statutes - Title 74. State Government Page 647

earnings based on the actuarial assumed rate of the sending system.

Upon receipt of these contributions by the receiving system, the

receiving system shall give credit to the transferring member in an

amount equal to the years of service accrued in the sending system.

3. If the transferring member’s normal retirement date

calculation is based upon the sum of the member’s age and number of

years of credited service totaling eighty (80) in the sending

system, then the member shall retain such calculation in the

receiving system.

4. The Board of Trustees shall promulgate such rules as are

necessary to implement the provisions of this subsection.

I. A member of the System in the employment of the Governor,

the Senate or the House of Representatives, on or after July 1,

1999, may make an election prior to December 31, 2000, which shall

be irrevocable and on a form prescribed for such purpose by the

System, to continue participation in the System upon becoming

employed by a participating employer of the Teachers’ Retirement

System of Oklahoma. The Board shall promulgate all rules necessary

to implement the provisions of this subsection.