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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
SENATE BILL 102 By: Garvin
AS INTRODUCED
An Act relating to the Oklahoma Police Pension and
Retirement System; amending 11 O.S . 2021, Sections
50-101, as amended by Section 2, Ch apter 306, O.S.L.
2022 (11 O.S. Supp. 2022, Section 50 -101), 50-110,
and 50-111.1, which relate to definitions, employee
contributions, and termination of employment;
modifying definition; increasing minimum employee
contribution for certain members of System;
increasing computation of certain monthly benefits ;
and updating statutory language.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 11 O.S. 2021, Section 50 -101, as
amended by Section 2, Chapter 306, O.S.L. 2022 (11 O.S. Supp. 2022,
Section 50-101), is amended to read as follows:
Section 50-101. As used in this article:
1. “System” means the Oklahoma Police Pension and Retirement
System and all predecessor muni cipal Police Pension and Retirement
Systems;
2. “Article” means Article 50 of this title;
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3. “State Board” means the Oklahoma Police P ension and
Retirement Board;
4. “Fund” means the Oklahoma Police Pension and Retirement
Fund;
5. “Officer” means any duly appointed and sworn full-time
officer of the regular police depa rtment of a municipality whose
duties are to preserve the public pea ce, protect life and property,
prevent crime, serve warrants, enforce all laws and municipal
ordinances of this state, a nd any political subdivision thereof, and
who is authorized to bear arms in the execution of such duties;
6. “Member” means all eligible officers of a participating
municipality and any person hired by a participating municipality
who is undergoing police training to become a permanent police
officer of the municipality. Effective July 1, 1987, a member does
not include a “leased employee” as defined under Section 414(n)(2)
of the Internal Revenue Code of 1986, as amended. 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 as a common law employee by the
Internal Revenue Service or any other governmental agency, or any
court of competent jurisdiction. A member shall include eligible
commissioned officers of the Oklahoma State Bureau of Narcotics and
Dangerous Drugs Control, the Oklahoma State Bureau of Investigation,
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and the Alcoholic Beverage Laws Enforcement Commission who elect to
participate in the System pursuant to Sect ion 50-111.5 of this
title;
7. “Normal retirement date” means the date at which the member
is eligible to receive the unreduced payments of the m ember’s
accrued retirement benefit. Such date shall be the first da y of the
month coinciding with or followin g the date the member comp letes
twenty (20) years of credited service. If the member’s employment
continues past the normal retirement date of th e member, the actual
retirement date of the member shall be the firs t day of the month
after the member termin ates employment with more than twenty (20)
years of credited service;
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 dur ing which
the member participated in the System or the predecessor munic ipal
systems as an active employee in an eligible membership
classification, plus any service prior to the establishment of the
predecessor municipal systems which was credited under t he
predecessor municipal s ystems or credited service granted by the
State Board;
9. “Participating municipality” means a municipality which is
making contributions to the System on behalf of its officers. The
Oklahoma State Bureau of Narcotics and Danger ous Drugs Control, the
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Oklahoma State Bureau of Investigation, and the A lcoholic Beverage
Laws Enforcement Commission shall be treated in the same manner as a
participating municipality only regarding those members who elect to
participate in the System pu rsuant to Section 50-111.5 of this
title;
10. “Permanent total disabili ty” means incapacity due to
accidental injury or occupational disease, to earn any wages in the
employment for which the member is physically suited and reasonably
fitted through educa tion, training or experien ce. Further, the
member must be declared one hundred percent (100%) impaired as
defined by the “American Medical Associ ation’s Guides to the
Evaluation of Permanent Impairment” on the basis of a physical
medical examination by a physician licensed to prac tice medicine in
this state, as selected by th e State Board;
11. “Permanent partial disability” means permanent disability
which is less than permanent total disability as defined in this
section. The member must be declared no greater than ninety-nine
percent (99%) impaired as defined by the “American Medical
Association’s Guides to the Evaluation of Permanent Impairment” on
the basis of a physical medical examination by a physician lice nsed
to practice medicine in this state, a s selected by the State Bo ard;
12. “Permanent in-line disability” means when a police officer
serving in any capacity at a regular police department of a
participating municipality becomes so physically or mentally
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disabled, as determined by an independent medical examiner,
psychiatrist, or psychologist selected by the State Board, while in,
and in consequence of, the performance of authorizing activities
while on duty as an officer that he or she is unable to perform the
required duties of a police officer;
13. “Beneficiary” means a member’s surviving spouse or any
surviving children, including biological and adopted c hildren, at
the time of the member’s death. The surviving spouse must have been
married to the member for the thirty (30) continuous months
immediately preceding th e member’s death, provided a survivin g
spouse of a member who died while in, and as a conse quence of, the
performance of the member’s duty for a participating municipality,
shall not be subject to the thirty-month marriage requirement for
survivor benefits. A surviving child of a member shal l be a
beneficiary until reach ing 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
the 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 accidenta lly or as a
consequence of the performance of the memb er’s duty as a police
officer shall not be subject to the thirty-month adoption
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requirement. This definition of beneficiary shall be in addition to
any other requirement set forth in this article;
14. “Executive Director” means the managing officer of th e
System employed by the State Board;
15. “Eligible employer” means any municipality with a municipal
police department;
16. “Entry date” means the date as of whic h an eligible
employer joins the Syst em. The first entry date purs uant to this
article shall be January 1, 1981;
17. “Final average salary” means the average paid base salary
of the member for normally scheduled hours over the highest salaried
thirty (30) consecutive months of the last sixt y (60) months of
credited service. Effective July 1, 2016, the following shall apply
in computing final average salary:
a. only paid base salary on which required contributions
have been made shall be used in computing a member’s
final average salary,
b. for purposes of determining th e normal disability
benefit only, final average salary shall be based on
the member’s total service if less than thirty (30)
months,
c. in addition to other applicable limitations, and
notwithstanding any other provision to th e contrary,
for plan years beginning on or after July 1, 2002, the
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annual compensation of each “Noneligible Member” taken
into account under the System shall not exceed the
Economic Growth and Tax Relief Reconciliation Act of
2001 (EGTRRA) annual compensat ion limit. The EGTRRA
annual compensation limit is Tw o Hundred Thousand
Dollars ($200,000.00), as adjusted by the Commissioner
for increases in the cost of living in accordance with
Section 401(a)(17)(B) of the Interna l Revenue Code of
1986, as amended. The annual compensation limit in
effect for a calendar year applies to any period, not
exceeding twelve (12) months, over which compensation
is determined (“determination period”) beginning in
such calendar year. If a determination period
consists of fewer than twelve (12) months, the EGTRRA
annual compensation limit will be multiplied by a
fraction, the numerator of which is the number of
months in the determination period, and the
denominator of which is twelve (12). For purposes of
this section, a “Noneligible Member” is any member who
first became a member during a plan year commencing on
or after July 1, 1996,
d. for plan years beginning on or after July 1, 2002, any
reference in the System to the annual compensati on
limit under Section 401(a)(17) of the Internal Revenue
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Code of 1986, as amended, shall m ean the EGTRRA annual
compensation limit set forth in this provision, and
e. effective January 1, 2008, back pay, within the
meaning of Section 1.415(c)-2(g)(8) of the Income Tax
Regulations, shall be t reated as paid base salary for
the limitation 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;
18. “Accrued retirement benefit” means, for benefits computed
prior to the effective date of this act , two and one-half percent (2
1/2%) of the member’s final average salary multiplied b y the
member’s years of credited service not to exceed thirty (30) years.
For a member who retires on or after the effective date of this act ,
“accrued retirement benefit ” shall mean three percent (3%) of the
member’s final average salary multiplied by the member’s years of
credited service not to exceed thirty (30) years ;
19. “Normal disability benefit” means:
a. for benefits computed prior to the effective date of
this act, the greater of:
a. (1) two and one-half percent (2 1/2%) of the
member’s final average salary multiplied by
twenty (20) years, notwithstanding the years of
actual credited service, or
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b. (2) two and one-half percent (2 1/2%) of the
member’s final average salary multiplied by the
years of credited service of the member, not to
exceed thirty (30) years, if the officer has mor e
than twenty (20) years of credited service,
b. for benefits computed on or after the effective date
of this act, the greater of:
(1) three percent (3%) of the member’s final average
salary multiplied by twenty (20) years,
notwithstanding the years of ac tual credited
service, or
(2) three percent (3%) of the member ’s final average
salary multiplied by the years of credited
service of the member, not to exceed thirty (30)
years, if the officer has more than twenty (20)
years of credited service;
20. “Limitation year” means the year used in applying the
limitations of Section 415 of the Internal Revenue Code o f 1986, as
amended, which year shall be the calendar year;
21. “Paid base salary” means, effective July 1, 2016, any
compensation described in subparagraph a of this paragraph that is
not described in subparagraph b of this paragraph.
a. Paid base salary shall include only:
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(1) normal compensation paid on a regularly scheduled
pay period including, but not limited to, regular
pay for holidays, paid time off, vacation or
annual leave, sick leave or compensatory time in
lieu of overtime, any lump sum payment paid in
lieu of a normal wage increase, provided such
lump sum payment is retroactively applied over
the prior twelve-month period ending with the
payment date, compensation for bomb squad pay,
education pay, incentive pay, K-9 pay,
negotiation pay, shift differential, sniper pay,
SWAT team pay, emergency response team pay, any
other special unit pay, and any incremental
increase in compensation which is not included by
the employer in a member’s regular base pay for
salary increase purposes but is paid by the
employer to the member for group health benefits
based on an arrangement with a par ticipating
municipality that was in place on December 31,
2015, so long as the arrangement continues
uninterrupted for a member employed by a
participating municipality on June 30, 2016, who
has not since terminated employment and been
rehired by such part icipating municipality,
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(2) any amount of elective salary reduction under
Section 125 of the Internal Revenue Code of 1986,
as amended, that would have been treated as paid
base salary but for the salary deferral reduction
agreement,
(3) any amount of elective salary reduction not
includable in the gross income of the member
under Section 132(f)(4) of the Internal Revenue
Code of 1986, as amended, that would have been
treated as paid base salary but for the salary
deferral reduction agreement,
(4) any amount of elective salary reduction under
Section 457 of the Internal Revenue Code of 1986,
as amended, that would have been treated as paid
base salary but for the salary d eferral reduction
agreement,
(5) any amount of elective salary reduction under
Section 401(k) of the Internal Revenue Code of
1986, as amended, that would have been treated as
paid base salary but for the salary deferral
reduction agreement,
(6) any amount of nonelective salary reduction under
Section 414(h) of the Internal Revenue Code of
1986, as amended,
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(7) educational allowances paid to obtain training
certification or pursue an advanced degree,
(8) longevity payments made to members based upon a
standardized plan which recognizes length of
service to the participating municipality,
(9) paid base salary shall also include base salary,
as described in divisions (1) through (8) of this
subparagraph, for services, but paid by the later
of two and one-half (2 1/2) months after a
member’s severance from employment or the end of
the calendar year that includes the date the
member terminated employment, if it is a payment
that, absent a severance from employment, would
have been paid to the member while the mem ber
continued in employment with the participating
municipality,
(10) any payments not described in divisions (1)
through (9) of this subparagraph shall not be
considered paid base 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 o r
the end of the calendar year that includes the
date of severance from employment, except
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payments to an individual who does not currently
perform services for the par ticipating
municipality by reason of qualified military
service within the meaning of Se ction 414(u)(5)
of the Internal Revenue Code of 1986, as amended,
to the extent these payments do not exceed the
amounts the individual would have received if the
individual had continued to perform services for
the participating municipality rather than
entering qualified military service,
(11) back pay, within the meaning of Section 1.415(c)-
2(g)(8) of the Income Tax Regulations, shall be
treated as paid base salary fo r the limitation
year to which the back pay relates to the extent
the back pay represent s wages and compensation
that would otherwise be included in this
definition, and
(12) paid base salary shall also include differential
wage payments under Section 414( u)(12) of the
Internal Revenue Code of 1986, as amended.
b. Notwithstanding anything to the contrary in this
section, paid base salary shall not include any:
(1) fringe benefits, reimbursements, or increases in
compensation due to reimbursements to the ext ent
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not specifically included above in subparagraph a
of this paragraph,
(2) incremental increase in compensation which is not
included by the employer in a member’s regular
base pay for salary increase purposes but is paid
by the employer to the member fo r group health
benefits not otherwise included above in division
(1) of subparagraph a o f this paragraph,
(3) insurance benefits, including any reimbursements
thereof, or insurance proceeds of any type not
otherwise included above in division (1) of
subparagraph a of this paragraph,
(4) bonuses, including signing bonuses, lump -sum
payments or stipends made to the member not
otherwise included above in division (1) of
subparagraph a of this paragraph,
(5) overtime compensation,
(6) payments whether prior to or upon termination of
employment for accumulated unused vacation or
unused annual leave, accumulated unused sick
leave, or accumulated unused paid time off or
other unused leave,
(7) payments made in error to a member,
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(8) payments made by the participati ng municipality
for services rendered by the member, which
services are not part of the member’s job duties
and responsibilities of his or her job position
with the participating m unicipality,
(9) severance pay,
(10) unemployment payments, and
(11) uniform and equipment allowances; and
22. “Actuarial equivalent” means equality in value of th e
aggregate amounts expected to be received based on interest rate and
mortality assumption s set by the State Board, in a manner that
precludes employer discretion, and based upon recommendations from
independent professional advisors, and which shall be p ublished
annually in the actuarial report.
SECTION 2. AMENDATORY 11 O.S. 2021, Section 50 -110, is
amended to read as follows:
Section 50-110. A. Each member in the Oklahoma Police Pension
and Retirement System prior to the effecti ve date of this act shall
contribute to the System a minimum of eight percent (8%) of the
member’s actual paid base salary . On or after the effective date of
this act, each member shall contribute to the System a minimum of
nine percent (9%).
At the option of the participatin g municipality, the
participating municipality may pay all or any part of the member ’s
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required contribution. The sums contributed shall be paid to th e
System as provided in this article within ten (10) days f ollowing
the payroll period on which the contr ibutions are based. Amounts
deducted from the salary of a member and not paid to the System
after thirty (30) days from each ending payroll date shall be
subject to a monthly late charge of one and one-half percent (1
1/2%) of the unpaid balance to be pai d by the municipality to the
System. All funds received by a participating municipality for
police retirement purposes shall be forwarded to the State Board for
credit to the Fund.
B. Each municipality shall pick up under the provisi ons of
Section 414(h)(2) of the Internal Revenue Code of 1986 and pay the
contribution which the member is required by law to make to the
System for all compensation earned after December 31, 1988.
Although the contributions so pi cked up are designated as member
contributions, such contributions shall be treated as contributions
being paid by the municipality in lieu of contributions by the
member in determining tax treatme nt under the Internal Revenue Code
of 1986 and such picked up contributions shall no t be includable in
the gross 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 this System, shall not have any option to
choose to receive the contribution s so picked up direct ly and the
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picked up contributions must be paid by the municipality to the
System.
Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions mad e
prior to the date on wh ich member contributi ons were picked up by
the municipality. Member contributions so picked up shall be
included in gross salary for purposes of determining benefits and
contributions under the System.
The municipality shall pay t he member contributions f rom the
same source of funds used in paying salary to the member, by
effecting an equal cash reduction in gross salary of the member.
SECTION 3. AMENDATORY 11 O.S. 2021, Section 50-111.1, is
amended to read as follows:
Section 50-111.1. A. A member who terminates service b efore
normal retirement date , other than by death or disability shall,
upon application filed with the State Board, be refunded from the
Fund an amount equal to the accumulated contribut ions the member has
made to the Fund, but excluding any interest or an y amount
contributed by the municipality or state . If a member withdraws the
member’s accumulated contributions, such member s hall not have any
recourse against the System for any type of additional benefits
including, but not limited to, disability benef its. If a member has
completed ten (10) years of credited service at the date of
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termination, the member may elect a vested be nefit in lieu of
receiving the member’s accumulated contrib utions.
If the member who has completed ten (10) or more years of
credited service elects the vest ed benefit, the member shall be
entitled to a monthly retirement annuity commencing on the date the
member reaches fifty (50) years of age or the date the mem ber would
have had twenty (20) years of credited service had the membe r’s
employment continued uni nterrupted, whichever is later . The annual
amount of such retirement annuity shall be equal to two and one-half
percent (2 1/2%) of the annualized final aver age salary multiplied
by the number of years of credited service. For a monthly
retirement annuity commencing on or after the effective date of this
act, the annual amount of such retirement annui ty shall be equal to
three percent (3%) of the annualized fi nal average salary multi plied
by the number of years of credited service.
If a terminated member has elected a vested benefit and
subsequently returns to work as a police officer of a participatin g
municipality, their vested benefit will be set aside and p rior
credited service will be reinstated.
B. If a member who terminates emplo yment and elects a vested
benefit dies prior to being eligible to receive benefits, the
member’s beneficiary shall be entitled to the member’s normal
monthly accrued retirement b enefits on the date the deceased member
would have been eligible to receive th e benefit.
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C. Whenever a member has terminated or hereafter terminates
covered employment and has withdrawn or hereaf ter withdraws the
member’s accumulated contributions and has rejoined or hereafter
rejoins the System, the member, upon proper application and approval
by the Board, may pay to the System the sum of the accumulated
contributions the member has withdrawn or hereafter withdraws plus
ten percent (10%) annual interest from the date of withdra wal and
shall receive the same benefits as if the memb er had never withdrawn
the contributions. A lump-sum payment for repayment of any amounts
received because of a membe r’s prior termination may be repaid by
trustee-to-trustee transfers of non-Roth funds from a Section 403(b)
annuity, an eligible Section 4 57(b) plan, and/or a Section 401(a)
qualified plan. Those members who at the time of termination of
employment could not withdraw any of their accumulated contributions
shall receive credited service f or the time employed as an officer
prior to any such termination upon proper application and approval
by the Board. To receive credit for such service, all required
contributions and interest shall be paid within ninety (90) days o f
Board approval of the application. The provisions of this
subsection shall not apply to any member who is receiving benefits
from the System as of July 1, 1987.
D. If an active member dies and does not leave a surviving
beneficiary under paragraph 13 o f Section 50-101 of this title, the
accumulated contributions made to the Syst em by the member shall be
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paid to the member’s estate or, if properly designated by the
member, a trust.
59-1-382 RD 1/3/2023 9:13:31 AM