RBH No. 9495
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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
HOUSE BILL 4130 By: May
AS INTRODUCED
An Act relating to public retirement systems;
amending 62 O.S. 2021, Section 3103, which relates to
the Oklahoma Pension Legislation Actuarial Analysis
Act; modifying definition; amending 11 O.S. 2021,
Sections 49-100.1, 49-103, 49-104, and 49-122, which
relate to the Oklahoma Firefighters Pens ion and
Retirement System; modifying definition; providing
for membership by certain firefighters emp loyed by
federally recognized Native American tri bes;
modifying provisions related to loc al retirement
boards; providing for service in desi gnated
capacities with respect to federally recognized
Native American tribes ; providing for actuarial
analysis of normal cost; requiring reports;
prescribing procedures; and providing effective
dates.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 62 O.S. 2021, Section 3103, is
amended to read as follows :
Section 3103. As used in the Oklahoma Pension Legislation
Actuarial Analysis Act:
1. "Amendment" means any amendment, includin g a substitute
bill, made to a retirement bill by any commi ttee of the House or RBH No. 9495
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Senate, any conference committee of the House or Senate or by the
House or Senate;
2. "RB number" means that number preceded by the letters "RB"
assigned to a retirement bill by the respective staffs of the
Oklahoma State Senate and the Oklahoma House of Representatives when
the respective staff office prepares a retirement bill for a member
of the Legislature;
3. "Legislative Actuary" means the firm or entity that enters
into a contract with the Legislative Service Bureau pursuant to
Section 452.15 of Title 74 of the Oklahoma Statutes to provide the
actuarial services and other duties provided for in the Oklahoma
Pension Legislation Actuarial Analysis Act;
4. "Nonfiscal amendment" means an amendment to a retirement
bill having a fiscal impact, which amendment does not change any
factor of an actuarial investigation specified in subsection A of
Section 3109 of this title;
5. "Nonfiscal retirement bill " means a retirement bill:
a. which does not affect the cost or funding factors of a
retirement system,
b. which affects such factors only in a manner which does
not:
(1) grant a benefit increase under the retirement
system affected by the bill, RBH No. 9495
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(2) create an actuarial accrued liab ility for or
increase the actuarial accrued liab ility of the
retirement system affected by the bill, or
(3) increase the normal cost of the retirement system
affected by the bill,
c. which authorizes the purchase by an active member of
the retirement syste m, at the actuarial cost for the
purchase as computed pursuant to the statute in effect
on the effective date of the measure allowing such
purchase, of years of service for purposes of reaching
a normal retirement date in the applicable retirement
system, but which cannot be used in order to compute
the number of years o f service for purposes of
computing the retirement benefit for the member,
d. which provides for the computation of a service -
connected disability retirement benefit for members of
the Oklahoma Law Enforcement Retirement System
pursuant to Section 2-305 of Title 47 of the Oklahoma
Statutes if the members were unable to complete twenty
(20) years of service as a result of the disability,
e. which requires membership in the defined benefit plan
authorized by Section 901 et seq. of Title 74 of the
Oklahoma Statutes for persons whose first elected or
appointed service occurs on or after November 1, 2018, RBH No. 9495
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if such persons had any prior service in the Oklahoma
Public Employees Retirement System prior to November
1, 2015,
f. which provides for a one-time increase in retirement
benefits if the increase in retirement benefits is not
a permanent increase in the gross annual retirement
benefit payable to a member or beneficiary, occurs
only once pursuant t o a single statutory authorization
and does not exceed:
(1) the lesser of two percent (2%) of the gross
annual retirement benefit of the member or One
Thousand Dollars ($1,000.00) and requires that
the benefit may only be provided if the funded
ratio of the affected retirement system would not
be less than sixty percent (60%) but not greater
than eighty percent (80%) after the benefit
increase is paid,
(2) the lesser of two percent (2%) of the gross
annual retirement benefit of the member or One
Thousand Two Hundred Dollars ($1,200.00) and
requires that the benefit may on ly be provided if
the funded ratio of the affected retirement
system would be greater than eighty percent (80%) RBH No. 9495
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but not greater than one hundred percent (100%)
after the benefit increase is paid,
(3) the lesser of two percent (2%) of the gross
annual retirement benefit of the member or One
Thousand Four Hundred Dollars ($1,400.00) and
requires that the benefit may only be provided if
the funded ratio of the affected retirement
system would be greater than one hundred percent
(100%) after the benefit increas e is paid, or
(4) the greater of two percent (2%) of the gross
annual retirement benefit of the volunteer
firefighter or One Hundred Dollars ($100.00) for
persons who retired from the Oklaho ma
Firefighters Pension and Retirement System as
volunteer firefighters and who did not retire
from the Oklahoma Firefighters Pension and
Retirement System as a paid firefighter.
As used in this subparagraph, "funded ratio" means the
figure derived by divi ding the actuarial value of
assets of the applicable retirement sy stem by the
actuarial accrued liability of the applicable
retirement system,
g. which modifies the disability pension standard for
police officers who are members of the Oklahoma Police RBH No. 9495
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Pension and Retirement System as provided by Section 3
of this act, or
h. which provides a cost-of-living benefit increase
pursuant to the provisions of Sections 2 through 7 of
this act, or
i. which allows for the participation of firefighters of
a fire department, within Oklahoma, of an Oklahoma-
based federally recognized Native American tribe
pursuant to the provisions of Sections 2 through 5 of
this act.
A nonfiscal retirement bill shall include any retirement bill that
has as its sole purpose the appropriation or distribution or
redistribution of monies in some manner to a retirement system for
purposes of reducing the unfunded liability of such system or the
earmarking of a portion of the revenue from a tax to a retirement
system or increasing the percentage of the revenue earmar ked from a
tax to a retirement system;
6. "Reduction-in-cost amendment" means an amendment to a
retirement bill having a fiscal impact which reduces the cost of the
bill as such cost is determined by the ac tuarial investigation for
the bill prepared pursu ant to Section 3109 of this title;
7. "Retirement bill" means any bill or joint resolution
introduced or any bill or joint resolution amended by a member of
the Oklahoma Legislature which creates or amends any law directly RBH No. 9495
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affecting a retirement system. A retirement bill shall not mean a
bill or resolution that impacts the revenue of any state tax in
which a portion of the revenue generated from such tax is earmarked
for the benefit of a retirement system;
8. "Retirement bill having a fiscal impact " means any
retirement bill creating or establishing a retirement system and any
other retirement bill other than a nonfiscal retirement bill; and
9. "Retirement system" means the Teachers' Retirement System of
Oklahoma, the Oklahoma Public Employees Retir ement System, the
Uniform Retirement System for Just ices and Judges, the Oklahoma
Firefighters Pension and Retirement System, the Oklahoma Police
Pension and Retirement System, the Oklahoma Law Enforcement
Retirement System, or a retirement system establis hed after January
1, 2006.
SECTION 2. AMENDATORY 11 O.S. 2021, Section 49 -100.1, is
amended to read as follows:
Section 49-100.1 As used in this article:
1. "System" means the Oklahoma Firefighters Pension and
Retirement System and a ll predecessor municipal firefighters pension
and retirement systems;
2. "Article" means Article 49 of this title;
3. "State Board" means the Oklahoma Firefighters Pension and
Retirement Board; RBH No. 9495
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4. "Local board" means the local firefighters pension and
retirement boards;
5. "Fund" means the Oklahoma Firefighters Pension and
Retirement Fund;
6. "Member" means all eligible firefighters of a participating
municipality or a fire protection district wh o perform the essential
functions of fire suppression, pr evention, and life safety duties in
a fire department. The term "member" shall include but not be
limited to the person s erving as fire chief of any participating
municipality, provided that a perso n serving as fire chief of a
participating municipality s hall meet the age, agility, physical and
other eligibility requirements required by law at the time s aid
person becomes a member of the System. Effective July 1, 1987, a
member does not include a "leased employee". The term "leased
employee" means any person (other than an employee of the recipient)
who pursuant to an agreement between the recipient and any other
person ("leasing organization") has performed services for the
recipient (or for the re cipient and related persons determined in
accordance with Section 414(n)(6) of the Internal Revenue Code of
1986, as amended) on a substantially full -time basis for a period of
at least one (1) year, and such services are performed under primary
direction or control by the recipient. Contributions or benefits
provided a leased employee by the leasing organization which are
attributable to services performed fo r the recipient emplo yer shall RBH No. 9495
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be treated as provided by the recipient employer. A leased employe e
shall not be considered an employee of the recipient if the
requirements of the safe harbor provisions of Section 414(n)(5) of
the Internal Revenue Code of 1986, as amended, are satisfied.
Effective July 1, 1999, any individual who agrees with the
participating municipality that the individual 's services are to be
performed as a leased employee or an independent contractor shall
not be a member regardless of any classification a s a common law
employee by the Internal Revenue Service or any other governme ntal
agency, or any court of competent jurisdiction . Effective November
1, 2022, member shall include any firefighter who otherwise meets
the requirements to become a member, including but not limited to
the age requirements in Section 49-135 of this title, and who is
employed by a fire department, within Okl ahoma, of an Oklahoma-based
federally recognized Native American tri be that adopts a resolution
or other affirmative act allowing a fire department to become a
participating municipality as defined i n paragraph 9 of this
section;
7. "Normal retirement dat e" means the date at which the member
is eligible to receive the unreduced payments of the member 's
accrued retirement benefit. Such date shall be the first day
following the date the member complet es twenty (20) years of
credited service. For a member w hose first employment with a
participating employer of the System occurs on or after November 1, RBH No. 9495
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2013, such date shall be the first day following the date the member
completes twenty-two (22) years of credited service and has attained
the age of at least f ifty (50) years. If the member 's employment
continues past the normal retirement date of the member , the actual
retirement date of the member shall be the first day following the
date the member terminates employment with more than twenty (20)
years of credited service, or with respect to members who are
required to complete twenty -two (22) years of ser vice, the first day
following the date the member terminates employment with more than
twenty-two (22) years of service and who has also attained the age
of at least fifty (50) years;
8. "Credited service" means the period of service used to
determine the eligibility for and the amount of benefits payable to
a member. Credited service shall consist of the period during which
the member participated in the S ystem or the predecessor municipal
systems as an active employee in an eligible membership
classification, plus any service prior to the establishment of the
predecessor municipal systems which was c redited under the
predecessor municipal systems; provided , however, "credited service"
for members from a fire protection district shall not begin accruing
before July 1, 1982;
9. "Participating municipality " means a municipality, county
fire department organized pursuant to subsection D of Section 351 of
Title 19 of the Oklahoma Statutes, or fire protection district which RBH No. 9495
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is making contributions to the Syste m on behalf of its firefighters.
All participating municipalities shall appoint a fire chief who
shall supervise and administer the fire department;
10. "Disability" means the complete inability of the
firefighter to perform any and every duty of the fir efighter's
regular occupation; provided further, that once benefits have been
paid for twenty-four (24) months the provisions of Section 49 -110 of
this title shall apply to the firefighter;
11. "Executive Director" means the managing officer of the
System employed by the State Board;
12. "Eligible employer" means any municipality with a municipal
fire department, any county fire department organized pursuan t to
subsection D of Section 351 of Title 19 of the Oklahoma Statutes or
any fire protection distric t with an organized fire department , and
effective November 1, 2022, a fi re department within Oklah oma of an
Oklahoma-based federally recognized Native Amer ican tribe with
respect to firefighters employed by such fire department on or after
November 1, 2022, if the tribe adopts a resolution or other
affirmative act allowing such fire department to become a
participating employer of the system as defined in paragraph 9 of
this section;
13. "Entry date" means the date as of which an eligible
employer joins the System. The first entry date pursuant to this
article shall be January 1, 1981; RBH No. 9495
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14. "Final average salary" means the average paid gross salar y
of the firefighter for normally scheduled hours over the highest
salaried thirty (30) consecutive months of the last sixty (60)
months of credited service. Gross salary shall not include payment
for accumulated sick or annual leave upon termination of e mployment,
any uniform allowances or any other compensation for reimbursement
of out-of-pocket expenses. Only sa lary on which the required
contributions have been made may be used in computing the final
average salary. Effective January 1, 1988, gross sa lary shall
include any amount of elective salary reduction under Section 125 of
the Internal Revenue Code of 1986 , as amended. Gross salary shall
include any amount of elective salary reduction under Section 457 of
the Internal Revenue Code of 1986, as am ended, and any amount of
nonelective salary reduction under Section 414(h) of the Internal
Revenue Code of 1986, as amended. Effective July 1, 1998, for
purposes of determining a member 's compensation, any co ntribution by
the member to reduce the member 's regular cash remuneration under
132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be
treated as if the member did not make such an election. Only salary
on which required contributions have b een made may be used in
computing final average salary.
In addition to other applicable limitations, and notwithstanding
any other provision to the contrary, fo r plan years beginning on or
after July 1, 2002, the annual gross salary of each "Noneligible RBH No. 9495
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Member" taken into account under the System shall not exceed the
Economic Growth and Tax Relief Reconciliation Act of 2001 ( "EGTRRA")
annual salary limit. The EG TRRA annual salary limit is Two Hundred
Thousand Dollars ($200,000.00), as adjusted by the Commi ssioner for
increases in the cost of living in accordance with Section
401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The
annual salary limit in effect for a calendar year applies to any
period, not exceeding twelve (12) months, over whic h salary is
determined ("determination period ") beginning in such calendar year.
If a determination period consists of fewer than twelve (12) months,
the EGTRRA salary limit will be multiplied by a fraction, the
numerator of which is the number of months in the determination
period, and the denominato r of which is twelve (12). For purposes
of this subsection, a "Noneligible Member" is any member who first
became a member during a plan year commencing on or after July 1,
1996.
For plan years beginning on o r after July 1, 2002, any reference
to the annual salary limit under Section 401(a)(17) of the Internal
Revenue Code of 1986, as amended, shall mean the EGTRRA salary limit
set forth in this subsection.
Effective June 9, 2010, gross salary shall also inclu de gross
salary, as described above, for servic es, but paid by the later of
two and one-half (2 1/2) months after a firefighter 's severance from
employment or the end of the calendar year that includes the date RBH No. 9495
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the firefighter terminated employment, if it is a payment that,
absent a severance from empl oyment, would have been paid to the
firefighter while the firefighter continued in employment with the
participating municipality.
Effective June 9, 2010, any payments not described above shall
not be considered gross salary if paid after severance from
employment, even if they are paid by the later of two and one -half
(2 1/2) months after the date of severance from employment or the
end of the calendar year that includes the date of severance from
employment, except payments to an individual who does not c urrently
perform services for the participating municipality by reason of
qualified military service within the m eaning of Section 414(u)(5)
of the Internal Revenue Code of 1986, as amended, to the extent
these payments do not exceed the amounts the indivi dual would have
received if the individual had continued to perform services for the
participating municipality r ather than entering qualified military
service.
Effective June 9, 2010, back pay, within the mea ning of Section
1.415(c)-2(g)(8) of the Income Tax Regulations, shall be treated as
gross salary for the year to which the back pay relates to the
extent the back pay represents wages and compensation that would
otherwise be included in this definition. RBH No. 9495
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Effective for years beginning after December 31, 2008, gross
salary shall also include differential wage payments under Section
414(u)(12) of the Internal Revenue Code of 1986, as amended;
15. "Accrued retirement benefit " means two and one-half percent
(2 1/2%) of the firefighter 's final average salary multiplied by the
member's years of credited service not to exceed thirty (30) years;
16. "Beneficiary" means a member's surviving spouse or any
surviving children, including biological and adopted children, at
the time of the member 's death. The survivi ng spouse must have been
married to the firefighter for the thirty (30) continuous months
preceding the firefight er's death provided a surviving spouse of a
member who died while in, or as a consequence of, th e performance of
the member's duty for a participating municipality, shall not be
subject to the marriage limitation for survivor benefits. A
surviving child of a member shall be a beneficiary until reaching
eighteen (18) years of age or twenty -two (22) years of age if the
child is enrolled full time and regularly attending a public or
private school or any institution of higher education. Any child
adopted by a member after the member 's retirement shall be a
beneficiary only if the child is adopted by th e member for the
thirty (30) continuous months preceding the member's death. Any
child who is adopted by a member after the member 's retirement and
such member dies accidentally or as a consequence of the performance
of the member's duty as a firefighter shall not be subject to the RBH No. 9495
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thirty-month adoption requirement. This definition of beneficiary
shall be in addition to any other requirement set forth in this
article;
17. "Accumulated contributions " means the sum of all
contributions made by a member to the System and includes both
contributions deducted from the compensation of a member and
contributions of a member picked up and paid by the participating
municipality of the member. Accumulated contributions shall not
include any interest on the contrib utions of the member, interest on
any amount contributed by the municipality or state and any amount
contributed by the municipality or state; and
18. "Limitation year" means the year used in applying the
limitations of Section 415 of the Internal Revenue Code of 1986,
which year shall be the calendar year.
SECTION 3. AMENDATORY 11 O.S. 2021, Section 49 -103, is
amended to read as follow s:
Section 49-103. A. The mayor, the clerk and the treasurer of
every incorporated municipality (or the equivalent officers of an
Oklahoma-based federally recognized Native American tri be that is a
participating municipality) are, in addition to the duti es now
required of them, hereby created and constituted, together with
three members from the fire department of such municipality, a local
firefighters pension and retirement board of each such municipality,
which board shall be known as the Local Firefig hters Pension and RBH No. 9495
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Retirement Board. The fire department of each such municipality
shall elect, by ballot, three members of such fire department, one
of whom shall serve for the term of one (1) year, and one for the
term of two (2) years, and one for the t erm of three (3) years, and
thereafter such fire department shall, every year, elect by ballot
one of its members to serve for the term of three (3) year s upon the
local board; provided, the provisions of this article shall not
apply to any municipality wh ere no regularly organized fire
department is maintained, nor to any municipality where the fire
department has firefighting apparatus of less than One T housand
Dollars ($1,000.00) value.
B. Local firefighter pension and retirement boards of
participating employers of the System shall b e terminated on
December 31, 2016, and all powers, duti es and functions shall be
assumed by the Executive Director unless a majority of the active
firefighters of an affected fire department elect to continue their
local firefighter pension and retirement board before the
termination date prescribed by this su bsection, provided that an
election shall be held within twenty (2 0) days of the date a
petition is presented to the fire chief of a fire department signed
by at least ten percent (10%) of the active f irefighters on the
rolls as of the petition date reques ting an election to continue the
local firefighter pension and ret irement board. RBH No. 9495
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SECTION 4. AMENDATORY 11 O.S. 2021, Section 49 -104, is
amended to read as follows:
Section 49-104. The mayor shall be an ex officio member and
chairman of the local board, the municipal clerk shall be ex officio
secretary, and the municipal treasurer shall be ex officio tre asurer
of the local board. The mayor shall have a casting vote with the
members only when necessary to avoid a tie vote among them. In the
case of an Oklahoma-based federally recognized Native American tribe
that is a participating municipality, the pers ons serving in
equivalent offices to a mayo r, municipal clerk and municipal
treasurer shall serv e in those positions for purposes of this
section. The members shall elect a vice chairman from amo ng them
and promulgate such other rules and offices as may b e necessary to
insure the orderly conduct o f business.
SECTION 5. AMENDATORY 11 O.S. 2021, Section 49 -122, is
amended to read as follows:
Section 49-122. A. Each municipality having a paid member of a
fire department shall deduct monthly from the salary of each member
of the fire department of such municipality an amount equal to nine
percent (9%) of the actual paid gross salary of each member of the
fire department. Th e deduction shall be considered the minimum
deduction. At the option of the municipality, the municip ality may
pay all or any part of the member 's required contribution. The
treasurer of each municipality shall deduct the authorized RBH No. 9495
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deductions from the s alary of each paid member of the fire
department. The treasurer of the municipality shall deposit wit hin
ten (10) days from each ending payroll date in the System the amount
deducted from the salary of each member of the fire department.
Amounts deducted from the salary of a member and not paid to the
System after thirty (30) days from each ending payrol l date shall be
subject to a monthly late charge of one and one -half percent (1
1/2%) of the unpaid balance to be paid by the municipality to the
System.
Each municipality shall pick up under the provisions of Section
414(h)(2) of the Internal Revenue Code of 1986, as amended, and pay
the contribution which the member is required by law to make to the
System for all compensation earned after December 31, 19 88.
Although the contributions so picked up are designated as member
contributions, such contribution s shall be treated as contributions
being paid by the municipality in lieu o f contributions by the
member in determining tax treatment under the Internal Revenue Code
of 1986, as amended, and such picked up contributions shall not be
includable in the gros s income of the member until such amounts are
distributed or made available to the member or the beneficiary of
the member. The member, by the terms of t his System, shall not have
any option to choose to receive the contributions so picked up
directly and the picked up contributions must be paid by the
municipality to the System. RBH No. 9495
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Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions made
prior to the date on which member contributions we re picked up by
the municipality. Member contributions so picked up shall b e
included in salary for purposes of the System.
The municipality shall pay th e member contributions from the
same source of funds used in paying salary to the member, by
effecting an equal cash reduction in gross salary of the member, or
by an offset against future salary increases, or by a combination of
reduction in gross salary and offset against future salary
increases.
The treasurer of each municipality shall deduct the picked up
contributions from the salary of each paid member of the fire
department. The treasurer of the municipality shall deposit monthly
in the System the amount picked up from the salary of each member of
the fire department.
B. Each municipality having a paid member of a fire department
shall deposit monthly with the State Board an amount equal to the
following:
1. Prior to July 1, 1991, ten percent (10%) of the total actual
paid gross salaries of the members of the fire department;
2. Beginning July 1, 1991 through June 30, 1992, ten and one -
half percent (10 1/2%) of the total actual paid gross salaries of
the members of the fire department; RBH No. 9495
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3. Beginning July 1, 1992 through June 30, 1993, eleven percent
(11%) of the total actual paid gross salaries of the members of the
fire department;
4. Beginning July 1, 1993 through June 30, 1994, eleven and
one-half percent (11 1/2%) of the total actual paid gross salaries
of the members of the fire department;
5. Beginning July 1, 1994 through June 30, 1995, twe lve percent
(12%) of the total actual paid gross salaries of the members of the
fire department;
6. Beginning July 1, 1995 through June 30, 1996, twelve and
one-half percent (12 1/2%) of the total actual paid gross salaries
of the members of the fire depa rtment;
7. Beginning July 1, 1996, thirteen percent (13%) of the total
actual paid gross salaries of the members of the fire department;
and
8. Beginning November 1, 2013, fourteen percent (14%) of the
total actual paid gross salaries of the members of the fire
department.
C. Each county or municipality having a volunteer memb er of a
fire department shall deposit yearly with the State Board Sixty
Dollars ($60.00) for each volunteer member of the department.
Provided, the above-mentioned volunteer county or municipal
contributions shall be reevaluated by the next scheduled actua rial
study and the amounts adjusted so that in a nine -year period of RBH No. 9495
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time, the amounts would reflect the actuarial recommendations at
that time. Any county or municipality with an income of less than
Twenty-five Thousand Dollars ($25,000.00) to its genera l fund during
a fiscal year shall be exempt from the provisions of this
subsection.
Any municipality that fails to comply with the provisions of
this section shall not be entitled to its proportionate share of the
Motor Fuel Excise Tax which is received th rough the Oklahoma Tax
Commission. Any county or municipality may exceed the a mount of
contribution required by this section.
The provisions of this section shall supersede any ci ty charter
provision in direct conflict with this section.
D. If a federally recognized Native American tribe authorizes
one or more of its employees to b ecome a participating member of the
System pursuant to the provisions of this act, the tribe shall make
the employer contributions required by the provisions of this
section. If the tribe ceases to make t he required employer
contributions, the employee sh all cease participation in the System
and no service credit shall be provided to the member for any per iod
of time with respect to which the required employer contributions
are not paid.
E. Not later than ninety (90) days after the end of the first
plan year during which the tribal firefighters have been members of
the System, the System shall cause to be performed an actuarial RBH No. 9495
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analysis of the normal cost of providing benefits t o those members
compared to the other members of the System. If the actuary
determines that the normal cost for providing benefits to this
population is greater than the normal cost for the other members of
the System, the recommendation for increases in employer
contribution rates or employee contribution rates or both such rates
shall be communicated by the Board of Trustees to the Governor, the
Speaker of the Oklahoma House of Rep resentatives and the President
Pro Tempore of the Oklahoma State Senate no t later than December 1.
F. The normal cost analysis and report from the Syste m as
described by subsection E of this section shall be repeated each
year unless the actuary for the S ystem determines, for any
applicable period, that no modifications to the employer
contribution rate or the employee contribution rate or both such
rates would be required in the plan year beginning on the next
ensuing July 1 date in order for the normal c ost of the tribal
employee members of the System to be equalized with the normal cost
of the other members of the System.
SECTION 6. Section 1 of this act shall become effective
October 1, 2022.
SECTION 7. Sections 2 through 5 of this act shall become
effective November 1, 2022.
58-2-9495 CMA 12/21/21
THOMAS E. CUMMINS CONSULTING ACTUARY, INC.
2512 E. 71
st
Street , Suite D ∙ Tulsa, Oklahoma 74136 (918) 492-9658 ∙ (918) 492- 9659
January 13, 2022
Representative May
Room 300.4
Re: RBH No. 9495
RBH No. 9495 would Native American Tribes to become participating
employers in Oklahoma F irefighters Pension and Retirement System.
The firefighters employed by the Native American tribes will become
participants in the Oklahoma Firefighters Pension and Retirement
System.
This bill amends the definition of a nonfiscal bill in OPLAAA to
allow the participation of firefighters employed by the Native
American tribes in the Oklahoma Firefighters Pension and Retirement
System.
This bill is a non fiscal bill under OPLAAA because of the change in
definition of OPLAAA nonfiscal bill .
I am a member of the American Academy of Actuaries and meet the
Qualification Standards of the American Academy of Actuaries to
render the actuarial opinion herein.
Thomas E. Cummins
Thomas E. Cummins, MAAA