Okla. Stat. tit. 74, § 74-935.11

domestic orders.

A. Except as otherwise provided by this section or in

subsection D of Section 935.5 of this title, no alteration,

amendment, or repeal of this act shall affect the then-existing

rights of participating employees and beneficiaries, but shall be

effective only as to rights which would otherwise accrue hereunder

as a result of services rendered by an employee after such

alteration, amendment, or repeal. Any benefits, fund, property, or

rights created by or accruing to any person under the provisions of

this act shall not be subject to execution, garnishment or

attachment, or any other process or claim whatsoever, and shall be

unassignable, except as specifically provided by this section.

Notwithstanding the foregoing, the Board may offset any amounts held

by a participant in the plan or beneficiary to pay a judgment or

settlement against a participating employee or beneficiary for a

crime involving the System, for a fraud or breach of the

participating employee's fiduciary duty to the System, or for funds

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or monies incorrectly paid to a participating employee or a

beneficiary, provided such offset is in accordance with the

requirements of Section 401(a)(13) or similar provisions of the

Internal Revenue Code. The offset applies to any assets held in the

plan which may otherwise be payable to a participating employee or

beneficiary from the plan administered by the Board.

B. 1. The provisions of subsection A of this section shall not

apply to a qualified domestic order as provided pursuant to this

subsection.

2. The term "qualified domestic order" means an order issued by

a district court of this state pursuant to the domestic relation

laws of the State of Oklahoma which relates to the provision of

marital property rights to a spouse or former spouse of a

participating employee or provision of support for a minor child or

children and which creates or recognizes the existence of the right

of an alternate payee, or assigns to an alternate payee the right,

to receive a portion of the funds payable with respect to a

participant in the plan.

3. For purposes of the payment of marital property, to qualify

as an alternate payee a spouse or former spouse must have been

married to the related participating employee for a period of not

less than thirty (30) continuous months immediately preceding the

commencement of the proceedings from which the qualified domestic

order issues.

4. A qualified domestic order is valid and binding on the Board

and the related participating employee only if it meets the

requirements of this subsection.

5. A qualified domestic order shall clearly specify:

a. the name and last-known mailing address (if any) of

the participating employee and the name and mailing

address of the alternate payee covered by the order,

b. the amount or percentage of the participating

employee's funds or assets to be paid by the System to

the alternate payee,

c. the number of payments or period to which such order

applies,

d. the characterization of the benefit as to marital

property rights or child support, and

e. each plan to which such order applies.

6. A qualified domestic order meets the requirements of this

subsection only if such order:

a. does not require the System to provide any type or

form of benefit, or any option not otherwise provided

under state law as relates to the System,

b. does not require the System to provide increased

benefits, and

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c. does not require the payment of funds or assets to an

alternate payee which are required to be paid to

another alternate payee pursuant to another order

previously determined to be a qualified domestic order

or an order recognized by the System as a valid order

prior to November 1, 2014.

7. This subsection shall not be subject to the provisions of
es - Title 74. State Government Page 723

c. does not require the payment of funds or assets to an

alternate payee which are required to be paid to

another alternate payee pursuant to another order

previously determined to be a qualified domestic order

or an order recognized by the System as a valid order

prior to November 1, 2014.

7. This subsection shall not be subject to the provisions of

the Employee Retirement Income Security Act of 1974 (ERISA), 29

U.S.C.A., Section 1001 et seq., as amended from time to time, or

rules and regulations promulgated thereunder, and court cases

interpreting the act.

8. The Board shall promulgate such rules as are necessary to

implement the provisions of this subsection.

9. An alternate payee who has acquired beneficiary rights

pursuant to a valid qualified domestic order must fully comply with

all provisions of the rules promulgated by the Board pursuant to

this subsection in order to continue receiving his or her benefit.