Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB630 Compare Versions

Version 1 (Old)

Version 2 (New)

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4		-	An Act
5		-	ENROLLED SENATE
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	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 59th Legislature (2023)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 630 By: Montgomery of the Senate
7	37
8	38		and
9	39
10	40		Lepak of the House
11	41
12	42
13	43
14	44
15	45		An Act relating to state retirement syste ms; amending
16	46		11 O.S. 2021, Sections 49 -106, 49-106.1, as amended
17	47		by Section 5, Chapter 232, O.S.L. 2022, 49-106.5, 49-
18	48		109, 50-114, as amended by Section 1, Chapter 228,
19	49		O.S.L. 2022, 50-114.4, and 50-115, as amended by
20	50		Section 3, Chapter 306, O.S.L. 2022 (11 O.S. Supp.
21	51		2022, Section 49-106.1, 50-114, and 50-115), which
22	52		relate to the Oklahoma Firefighters Pension and
23	53		Retirement System and the Oklahoma Police Pension and
24	54		Retirement System; updati ng statutory compliance with
25	55		federal regulations; conforming language; amending 47
26	56		O.S. 2021, Sections 2-300, 2-305, as amended by
27	57		Section 2, Chapter 255, O .S.L. 2022, and 2-305.1C (47
28	58		O.S. Supp. 2022, Section 2 -305), which relate to the
29	59		Oklahoma Law Enforcement Retirement System; updating
30	60		statutory compliance with federal regulations;
31	61		conforming language; updating statutory reference;
32	62		updating statutory language; and declaring an
33	63		emergency.
34	64
35	65
36	66
37	67
38		-	SUBJECT: State retirement federal compliance
39	68
40	69		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
41		-
42	70		SECTION 1. AMENDATORY 11 O.S. 2021, Section 49 -106, is
43	71		amended to read as follows:
44	72
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45	99		Section 49-106. A. Any firefighter who reaches the
46	100		firefighter’s normal retirement date shall be entitl ed, upon written
47		-
48		-	ENR. S. B. NO. 630 Page 2
49	101		request, to retire from such service and be paid from the Oklahoma
50	102		Firefighters Pension and Retirement System a monthly pension equal
51	103		to the member’s accrued retirement benefit; provided, t hat the
52	104		pension shall cease during any period of time the member may
53	105		thereafter serve for compe nsation in any municipal fire department
54	106		in the state. If such a member is reemploy ed by a participating
55	107		municipality in a position which is not covered by the System,
56	108		retirement shall also include receipt by such member of in-service
57	109		distributions from t he System.
58		-
59	110		B. With respect to distributions under the System made for
60	111		calendar years beginning on or after January 1 , 2005, the System
61	112		shall apply the minimum d istribution incidental benefit
62	113		requirements, incidental benefit requirements, and minimum
63	114		distribution requirements of Section 401(a)(9) of the Internal
64	115		Revenue Code of 1986, as a mended, in accordance with the fi nal
65	116		regulations under Section 401(a)(9) of t he Internal Revenue Code of
66	117		1986, as amended, including Treasury Regulations Sections
67	118		1.401(a)(9)-1 through 1.401(a)(9) -9; provided, however, that for
68	119		distributions required to be made after December 31, 2019, for
69	120		individuals who attain seventy and one -half (70 1/2) years of age
70	121		after December 31, 2019, but before January 1, 2023, such
71	122		distributions shall take into account that age 70 1/2 was stricken
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72	150		and age 72 was inserted in Secti on 401(a)(9)(B)(iv)(I), Se ction
73	151		401(a)(9)(C)(i)(I) and Section 401(a)(9)(C) (ii)(I) of the Internal
74	152		Revenue Code of 1986, as amended, and, provided further, that for
75	153		individuals who attain seventy-two (72) years of age after December
76	154		31, 2022, such distribu tions shall take into account t hat “age 72”
77	155		was stricken and “the applicable age”, as defined in Section
78	156		401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,
79	157		was inserted in Section 401(a)(9)(B)(iv)(I), Section
80	158		401(a)(9)(C)(i)(I) and Section 4 01(a)(9)(C)(ii)(I) of the Inter nal
81	159		Revenue Code of 1986, as amended, in all cases notwithstanding any
82	160		provision of the System to the contrary. With respect to
83	161		distributions under the System made for calendar years beginning on
84	162		or after January 1, 2001, th rough December 31, 2004, the Sy stem
85	163		shall apply the minimum distribution re quirements and incidental
86	164		benefit requirements of Section 401(a)(9) of the Internal Revenue
87	165		Code of 1986, as amended, in accordance with the regulations und er
88	166		Section 401(a)(9) of t he Internal Revenue Code of 198 6, as amended,
89	167		which were proposed in Januar y 2001, notwithstanding any provision
90	168		of the System to the contrary. Effective July 1, 1989,
91		-
92		-	ENR. S. B. NO. 630 Page 3
93	169		notwithstanding any other provision contained herein to the
94	170		contrary, in no event shall commencement of distribution o f the
95	171		accrued retirement benefit of a member be delayed beyond April 1 of
96	172		the calendar year following the later of:
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97	199
98	200		1. The calendar year in w hich the member reaches seventy and
99	201		one-half (70 1/2) years of age for a member who attains age seventy
100	202		and one-half (70 1/2) before January 1, 2020, or effec tive for
101	203		distributions required to be made after December 31, 2019, but
102	204		before January 1, 2023, the calendar year in which the member
103	205		reaches seventy-two (72) years of age for an in dividual who attains
104	206		age seventy and one-half (70 1/2) after December 31, 2 019, or
105	207		effective for distributions required to be made after December 31,
106	208		2022, the calendar year in which the member reaches seventy -three
107	209		(73) years of age for an individual who attains age seventy-two (72)
108	210		after December 31, 2022, or “the applicable age”, as defined in
109	211		Section 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as
110	212		amended, if later; or
111		-
112	213		2. The actual retirement date of the member.
113		-
114	214		Effective September 8, 2009, n otwithstanding anything to the
115	215		contrary of the System, the System, which is a governmental plan
116	216		(within the meaning of Section 414(d) of the Internal Revenue Code
117	217		of 1986, as amended) is treated as having complied with Section
118	218		401(a)(9) of the Internal Rev enue Code of 1986, as amended, for all
119	219		years to which Section 401(a)(9) of the Internal Revenue Code of
120	220		1986, as amended, applies to the System if the System complies with
121	221		a reasonable and good-faith interpretation of Section 401(a)(9) of
122	222		the Internal Revenue Code of 1986, as amended.
123	223
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124	250		C. Any member or beneficiary eligible to rec eive a monthly
125	251		benefit from the System may make an election to waive all or a
126	252		portion of monthly bene fits.
127		-
128	253		D. If the requirements of Section 49 -106.5 of this title are
129	254		satisfied, a member who, by reason of attai nment of normal
130	255		retirement date or age, is s eparated from service as a public safety
131	256		officer with the member’s participating municipality, may el ect to
132	257		have payment made directly to the provider for qualified health
133	258		insurance premiums by deduction from his or her monthly pension
134	259		payment, after Decem ber 31, 2006, in accordance with Section 402(1)
135		-
136		-	ENR. S. B. NO. 630 Page 4
137	260		402(l) of the Internal Revenue Code of 1986, as amended. For
138	261		distributions made after December 29, 2022, the election provided
139	262		for under Section 402(l) of the Internal Revenue Code of 1986, as
140	263		amended, may be made whether payment of the premiums is made
141	264		directly to the provider of the accident or health plan or qu alified
142	265		long-term care insurance contract by deduction from a distributio n
143	266		from the System or is made to the member.
144		-
145	267		SECTION 2. AMENDATORY 11 O.S. 2021, Section 49-106.1, as
146	268		amended by Section 5, Chapter 232, O.S.L. 2022 (11 O.S. Supp. 2022,
147	269		Section 49-106.1), is amended to read as follows:
148		-
149	270		Section 49-106.1. A. In lieu of terminating employment and
150	271		accepting a service reti rement pension pursuant to Sections 49-101
151	272		and 49-106 of this title, any member of the Oklahoma Firefighters
152	273		Pension and Retiremen t System serving as an active firefighter in a
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153	301		fire department of a participating municipality who has not less
154	302		than twenty (20) years of creditable service may elect to
155	303		participate in the Oklahoma Firefighters Deferred Option Plan and
156	304		defer the receipts o f benefits in accordance with the provisions of
157	305		this section.
158		-
159	306		B. For purposes of this section, creditable service shall
160	307		include service credit reciprocally recognized pursuant to Sections
161	308		49-100.1 through 49-100.8 and Sections 49-101, 49-101.1 and 49-101.2
162	309		of this title but for eligibility purposes only.
163		-
164	310		C. The duration of participation in the Oklahoma Firefighters
165	311		Deferred Option Plan for active firefighters shall not exceed five
166	312		(5) years. Participation in the Oklahoma Firefighters Deferred
167	313		Option Plan must begin the first day of a month and end on the last
168	314		day of a month. At the conclusion of a member’s participation in
169	315		the Oklahoma Firefighters Deferred Option Plan, the member shall
170	316		terminate employment with all participating mun icipalities as a
171	317		firefighter, and shall start receiving the member’s accrued monthly
172	318		retirement benefit from the System. Such a member may be reemp loyed
173	319		by a participating municipality but only in a position not covered
174	320		under the System, and receive in-service distributions o f such
175	321		member’s accrued monthly retirement benefit from the System.
176		-
177	322		D. When a member begins participation in the Oklahoma
178	323		Firefighters Deferred Option Plan, the contribution of the member
179		-
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181	324		shall cease. The employer contributions shall continue to be paid
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182	352		in accordance with subsection B of Section 49-122 of this title.
183	353		Employer contributions for members who elect the Oklahoma
184	354		Firefighters Deferred Option Plan shall be credited equally to the
185	355		Oklahoma Firefighters Pension and Retirement System and to the
186	356		member’s Oklahoma Firefighters Deferred Option Plan account. The
187	357		monthly retirement benefits that would have been payable had th e
188	358		member elected to cease employment and receive a service retirement
189	359		shall be paid into the member’s Oklahoma Firefighters Defer red
190	360		Option Plan account.
191		-
192	361		E. 1. A member who participates in this plan sh all be eligible
193	362		to receive cost-of-living increases.
194		-
195	363		2. A member who participates in this plan shall earn interest
196	364		at a rate of two percentage points below the rate of return of the
197	365		investment portfolio of the System, but no less than the actuarial
198	366		assumed interest rate as certified by the actuary in the ye arly
199	367		evaluation report of the actuary. The interest shall be credited to
200	368		the individual account balance of the member on an annu al basis.
201		-
202	369		3. Effective November 1, 2013, the Oklahoma Firefighters
203	370		Deferred Option Plan account for a member whose first servi ce with a
204	371		participating municipality of the System occurs on or after November
205	372		1, 2013, and who participates for the first time i n the Oklahoma
206	373		Firefighters Deferred Option Plan on or after November 1, 2 013, and
207	374		has completed active participation in the Ok lahoma Firefighters
208	375		Deferred Option Plan, shall earn interest at a rate equal to the
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209	403		actual rate of return o f the investment port folio of the System,
210	404		less one (1) percentage point to offset administrativ e costs of the
211	405		System as determined by the System.
212		-
213	406		F. A member in the plan shall receive, at the option of the
214	407		member, a lump-sum payment from the account equal to the payments to
215	408		the account or an annuity based upon the account of the member or
216	409		may elect any other method of payment if approved by the Board of
217	410		Trustees. If a member becomes so physically or mentally disabled
218	411		while in, or in consequence of, the pe rformance of his or h er duty
219	412		as to prevent the effective performance of his or her duties that
220	413		the State Board approves an in-line-of-duty disability pension, the
221	414		payment from the account shall be an in-line-of-duty disability
222	415		payment. Notwithstanding any other provision cont ained herein to
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224		-	ENR. S. B. NO. 630 Page 6
225	416		the contrary, commencement of distributions under the Okla homa
226	417		Firefighters Deferred Option Plan shall be no la ter than the time as
227	418		set forth in subsection B of Section 49-106 of this title and a
228	419		member whose first serv ice with a participat ing municipality of the
229	420		System occurs on or after November 1, 2013, and wh o participates for
230	421		the first time in the Oklahoma Fir efighters Deferred Option Plan on
231	422		or after November 1, 2013, must receive a distribution of the entire
232	423		remaining balance in the m ember’s Oklahoma Firefighters Deferred
233	424		Option Plan account no later than A pril 1 of the calendar year
234	425		following the later of:
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235	452
236	453		1. The calendar year in which the member reaches seventy and
237	454		one-half (70 1/2) years of age for a member who attains age seventy
238	455		and one-half (70 1/2) before January 1, 2020, or effective for
239	456		distributions required to be made after December 31, 2019, but
240	457		before January 1, 2023, the calendar year in which the member
241	458		reaches seventy-two (72) years of age for an individual who attains
242	459		age seventy and one-half (70 1/2) after December 31, 2019, or
243	460		effective for distrib utions required to be made after Decemb er 31,
244	461		2022, the calendar year in which the member reaches seven ty-three
245	462		(73) years of age for an individual who attains age s eventy-two (72)
246	463		after December 31, 2022, or “the applicable age”, as defined in
247	464		Section 401(a)(9)(C)(v) of the Internal Revenue Cod e of 1986, as
248	465		amended, if later; or
249		-
250	466		2. The actual retirement date of t he member.
251		-
252	467		G. If a member dies while mainta ining an account balance in the
253	468		plan the System shall pay to the designated recipient or re cipients
254	469		of the member, or if there is no designated recipient or if the
255	470		designated recipient predeceases the member, to the spouse of the
256	471		member, or if there is no spouse or if the spouse predeceases the
257	472		member, to the estate of the member a lump-sum payment equal to the
258	473		account balance of the member . If such member was receiving, or
259	474		eligible to receive, an in-line-of-duty disability pension at the
260	475		time of his or her death, payment of the account balance shall be a n
261	476		in-line-of-duty disability payment. If a designated recipient is
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262	504		the surviving spouse of t he member, the surviving spouse shall
263	505		receive his or her portion of the account balance of the member
264	506		pursuant to subsection F of this section . The surviving spouse,
265	507		whether or not he or she is a designa ted recipient of the member,
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268	508		may elect to receive hi s or her portion of the account balance of
269	509		the member in the same manner as was applicable to the member.
270		-
271	510		H. In lieu of participating in the Oklahoma Firefighter s
272	511		Deferred Option Plan pursuant to subsect ions A, B, C, D, E and F of
273	512		this section, a member m ay elect to participate in the Oklahoma
274	513		Firefighters Deferred Option Plan pursuant to this subsection as
275	514		follows:
276		-
277	515		1. For purposes of this subsection and subsect ion I of this
278	516		section, the following defini tions shall apply:
279		-
280	517		a. “back drop date” means the member’s normal retirement
281	518		date or the date five (5) years before the member
282	519		elects to participate in the Oklahoma F irefighters
283	520		Deferred Option Plan, whichever dat e is later,
284		-
285	521		b. “termination date” means the date the member elects to
286	522		participate in the Oklahom a Firefighters Deferred
287	523		Option Plan pursuant to this subsection, and the date
288	524		the member terminates employment wi th all
289	525		participating municipalities as an acti ve firefighter,
290	526
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291	553		c. “earlier attained credited service” means the credited
292	554		service earned by a mem ber as of the back drop date,
293	555		and
294		-
295	556		d. “deferred benefit balance” means all monthly
296	557		retirement benefits that would have been payable had
297	558		the member elected to cease employment on the back
298	559		drop date and receive a service retirement from the
299	560		back drop date to the termination date, all the
300	561		member’s contributions and one-half (1/2) of the
301	562		employer contributions from the ba ck drop date to the
302	563		termination date, with i nterest based on how the
303	564		benefit would have acc umulated on a compound annual
304	565		basis as if the member had participated in the
305	566		Oklahoma Firefighters Deferred Option Plan pursuant to
306	567		subsections A, B, C, D, E and F o f this section from
307	568		the back drop date to th e termination date; and
308		-
309		-
310		-	ENR. S. B. NO. 630 Page 8
311	569		2. At the termination date, the monthly pension benefit shall
312	570		be determined based on earlier attained credited service and on the
313	571		final average salary as of the back drop date. The member’s
314	572		individual deferred option account shal l be credited with an amount
315	573		equal to the deferred benefit balance, the member shall terminate
316	574		employment with all participating municipalities as a firefighter,
317	575		and shall start receiving the member’s accrued monthly retirement
318	576		benefit from the System . Such a member may be reemployed by a
	577	+
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319	604		participating municipality but only in a position not covered und er
320	605		the System, and receive in-service distributions of such member’s
321	606		accrued monthly retirement benefit from the System. The provisions
322	607		of subsections B, C, E, F and G of this section shall apply to this
323	608		subsection. A member shall not participate in the Oklahoma
324	609		Firefighters Deferred Option Plan pursuant to this subsection if the
325	610		member has elected to participate i n the Oklahoma Firefighters
326	611		Deferred Option Plan pursuant to subsections A, B, C, D, E and F of
327	612		this section.
328		-
329	613		I. Certain surviving spouses and members shall be eligible to
330	614		participate in the Oklahoma Firefighters Deferred Option Plan
331	615		pursuant to subsectio n H of this section and this subsection.
332		-
333	616		1. For purposes of this subsection, the following definitions
334	617		shall apply:
335		-
336	618		a. “back drop election dat e” means the date the surviving
337	619		spouse or member elects to commence participation in
338	620		the Oklahoma Firefighters De ferred Option Plan
339	621		pursuant to subsectio n H of this section and this
340	622		subsection,
341		-
342	623		b. “interest” means the actuarial assumed interest rate
343	624		as certified by the actuary in the yearly evaluation
344	625		report of the actuary,
345		-
346	626		c. “monthly adjustment amount” means the difference
347	627		between the monthly pension p rior to the back drop
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348	655		election and the adjusted month ly pension due to the
349	656		back drop election,
350		-
351	657		d. “back drop pension adjustment amount” means the sum of
352	658		all the monthly adjustment amounts adjusted for
353		-
354		-	ENR. S. B. NO. 630 Page 9
355	659		interest from the pension commencement date to the
356	660		back drop election date, and
357		-
358	661		e. “deferred benefit balance adjustment amount” means the
359	662		interest on the deferr ed benefit balance from the
360	663		pension commencement date to the back drop election
361	664		date.
362		-
363	665		2. If a member who has mor e than twenty (20) years of
364	666		creditable service and is eligible to receive a service retirement
365	667		pension dies on or after June 4, 2007, and prior to terminating
366	668		employment, the member’s surviving spouse shall be eligible to elect
367	669		to receive a benefit determi ned as if the member had elected to
368	670		participate in the Ok lahoma Firefighters Deferred Option Pla n in
369	671		accordance with subsection H of this secti on on the day immediately
370	672		preceding such member’s death. Prior to July 1, 2010, the surviving
371	673		spouse must make any such election within one (1) yea r from the date
372	674		of the member’s death. Effective July 1, 201 0, the surviving spouse
373	675		must make any such elec tion within ninety (90) days from the date of
374	676		the member’s death. If on or after June 4, 2007, such election is
375	677		made, the monthly pension such surv iving spouse is entitl ed to
376	678		receive shall be adjusted in acco rdance with the provisions of
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377	706		subsection H of this section to account for the member’s
378	707		participation in the Oklahoma Firefighters Deferred Option Plan.
379	708		The surviving spouse may only make this el ection if the member h as
380	709		not previously elected to participat e in the Oklahoma Firefighters
381	710		Deferred Option Plan. For purposes of this election, the surviving
382	711		spouse must have been married to the firefighter for the thir ty (30)
383	712		continuous months preceding the firefighter’s death; provided, the
384	713		surviving spouse of a member who died while in, or as a consequence
385	714		of, the performance of the member’s duty for a participating
386	715		municipality shall not be subject to the marriage li mitation for
387	716		this election.
388		-
389	717		3. If a member has more than twenty (20) years of creditable
390	718		service and is eligible for a retirement for disability monthly
391	719		pension pursuant to Section 49-109 of this title on or after June 4,
392	720		2007, such member shall be eligib le to elect to receive a benefit
393	721		determined as if the member had elected to participate in the
394	722		Oklahoma Firefighters Deferred Option Plan, in accordance with
395	723		subsection H of this section, on the day immediately preceding the
396	724		date of the member’s disability retirement, provided such electio n
397		-
398		-	ENR. S. B. NO. 630 Page 10
399	725		is made within two (2) years from the date of the member ’s
400	726		disability retirement. The disability monthly pension such member
401	727		is receiving, or entitled to receive, shall be adjusted in
402	728		accordance with the provisions of s ubsection H of this section to
403	729		account for the member’s participation in the Oklahoma Firefighters
	730	+
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404	757		Deferred Option Plan. The deferred benefit balance such member is
405	758		entitled to receive shall be reduced by the back drop pension
406	759		adjustment amount and increa sed by the deferred benefit balanc e
407	760		adjustment amount. The member may only make a back drop elect ion if
408	761		the deferred benefit balance after the adjustment described in this
409	762		paragraph is greater than Zero Dollars ($0.00). The member may only
410	763		make this election if the member has not previou sly elected to
411	764		participate in the Oklahoma Firefighters Deferred Option Plan.
412		-
413	765		4. If a member has more than twenty (20) years of creditable
414	766		service and filed a grievance for wrongful termination occu rring on
415	767		or after June 4, 2007, or is not a member of a collective bargaining
416	768		organization as a firefighter, is involuntarily terminated and is
417	769		seeking to have his or her position as a firefighter reinstated
418	770		through a legal process, but is not reinstated a s an active member,
419	771		such member shall be eligible to ele ct to receive a benefit
420	772		determined as if the member had elected to participate in the
421	773		Oklahoma Firefighters De ferred Option Plan in accordance with
422	774		subsection H of this section on the day immediately preceding the
423	775		date of the member’s termination. Such election must be made within
424	776		two (2) years from the date of the member’s termination as an active
425	777		member and, if the member’s case pertaining to the member’s
426	778		termination is on appeal to a court of compe tent jurisdiction,
427	779		within such period set by the State B oard in its sole discretion.
428	780		The monthly pension such member is receiving, or entitled to
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429	808		receive, shall be adjusted in accordance with the provisions of
430	809		subsection H of this section to account for t he member’s
431	810		participation in the Oklahoma Firefighters D eferred Option Plan.
432	811		The deferred benefit balance such member is entitled to receive
433	812		shall be reduced by the back drop pension adjustment amount and
434	813		increased by the deferred benefit balance adjustme nt amount. The
435	814		member may only make a back drop electio n if the deferred benefit
436	815		balance after the adjustment described in this paragraph is greater
437	816		than Zero Dollars ($0.00). The member may only make this election
438	817		if the member has not previously electe d to participate in the
439	818		Oklahoma Firefighters Deferred O ption Plan.
440		-
441		-
442		-	ENR. S. B. NO. 630 Page 11
443	819		5. Subparagraphs d and e of paragraph 1 and paragraphs 3 and 4
444	820		of this subsection are effective J une 4, 2007, provided the Internal
445	821		Revenue Service issues a favorable determination letter for the
446	822		System which includes the provisions of such s ubparagraphs and
447	823		paragraphs without modification or as modified to conform to any
448	824		changes required by the Inter nal Revenue Service as part of its
449	825		determination letter review process. In the event the Internal
450	826		Revenue Service does not issue such a determin ation letter which
451	827		includes the provisions of such subparagraphs or paragraphs without
452	828		modification or as modif ied to conform to any changes required by
453	829		the Internal Revenue Service as part of its dete rmination letter
454	830		review process, then subparagraphs d a nd e of paragraph 1 and
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455	858		paragraphs 3 and 4 of this subsection shall be repealed effective
456	859		June 4, 2007.
457		-
458	860		SECTION 3. AMENDATORY 11 O.S. 2021, Section 49-106.5, is
459	861		amended to read as follows:
460		-
461	862		Section 49-106.5. A. A member who is an eligible retired
462	863		public safety office r and who wishes to have direct payments made
463	864		toward the member’s qualified health insurance premiums from the
464	865		member’s monthly disability benefit or monthly pensi on payment must
465	866		make a written election in accordance with Section 402(1) 402(l) of
466	867		the Internal Revenue Code of 1986, as am ended, on the form provided
467	868		by the Oklahoma Firefighters Pension and Retirement System, as
468	869		follows:
469		-
470	870		1. The election must be made after the member separates from
471	871		service as a public safety officer with the member ’s participating
472	872		municipality;
473		-
474	873		2. The election shall only apply to distributions from t he
475	874		System after December 31, 2006, and to amounts no t yet distributed
476	875		to the eligible retired p ublic safety officer;
477		-
478	876		3. Direct payments Payments from the system for an eligible
479	877		retired public safety officer ’s qualified health insurance premiums
480	878		made directly to the provider of such coverage can only be made from
481	879		the member’s monthly disability bene fit or monthly pension payment
482	880		from the System and cannot be made from the Deferred Op tion Plan;
483	881		and
484	882
485		-
486		-	ENR. S. B. NO. 630 Page 12
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487	909		4. The aggregate amount of the exclusion from an eligible
488	910		retired public safety officer’s gross income is Three Thousand
489	911		Dollars ($3,000.00) per calendar year.
490		-
491	912		B. As used in this section:
492		-
493	913		1. “Public safety officer ” means a member serving a public
494	914		agency in an official capacity, with or without compensation, as a
495	915		law enforcement officer, firefighter, chaplain, or as a member of a
496	916		rescue squad or ambulance crew;
497		-
498	917		2. “Eligible retired public safety officer ” means a member who,
499	918		by reason of disability or attainment of norma l retirement date or
500	919		age, is separated from service as a public safety officer with the
501	920		member’s participating municipality; and
502		-
503	921		3. “Qualified health insurance p remiums” are premiums for
504	922		coverage for the eligible retired pub lic safety officer, the
505	923		eligible retired public safety officer ’s spouse, and dependents, as
506	924		defined in Section 152 of the Inter nal Revenue Code of 1986, as
507	925		amended, by an accident or health pla n or a qualified long-term care
508	926		insurance contract, as defined in Section 7702B(b) of the Inte rnal
509	927		Revenue Code of 1986, as amended. The health plan does not have to
510	928		be sponsored by the eli gible retired public safety officer’s former
511	929		participating municip ality.
512		-
513	930		C. The Oklahoma Firefighters Pension and Retirement Boa rd shall
514	931		may promulgate such rules or procedures as are necessary to
515	932		implement the provisions of this section or to facilitate a member’s
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516	960		election under Section 402( l) of the Internal Revenue C ode of 1986,
517	961		as amended.
518		-
519	962		SECTION 4. AMENDATORY 11 O.S. 2021, Section 49-109, is
520	963		amended to read as follows:
521		-
522	964		Section 49-109. A. Whenever any firefighter serving in any
523	965		capacity in a regularly constituted fi re department of a
524	966		municipality shall become so physically or mentally disa bled while
525	967		in, or in consequence of, the p erformance of the firefighter ’s duty
526	968		as to prevent the effective performance of the firefighter ’s duties,
527	969		the State Board may, upon the fir efighter’s written request, or
528	970		without such request if the State Board deem s it for the good of the
529		-
530		-	ENR. S. B. NO. 630 Page 13
531	971		department, retire the firefighter from active service, and i f so
532	972		retired, shall direct that the firefighter be p aid from the System a
533	973		monthly pension equal to the greater of:
534		-
535	974		1. Fifty percent (50%) of the average monthly salary w hich was
536	975		paid to the firefighter during th e last thirty (30) months of the
537	976		firefighter’s service; or
538		-
539	977		2. Two and one-half percent (2 1/2%) of the firefighter’s final
540	978		average salary multiplied by the membe r’s years of credited service,
541	979		not to exceed thirty (30) years, provided such firefighter has
542	980		completed twenty (20) or more years of credi ted service.
543		-
544	981		B. If the disability ceases within two (2) years from the date
545	982		of the firefighter’s disability retiremen t and before the
546	983		firefighter’s normal retirement dat e, the formerly disabled person
	984	+
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	1010	+
547	1011		shall be restored to active service at the salary atta ched to the
548	1012		rank the firefighter held at the time of the firefighter’s
549	1013		disability retirement pr ovided the firefighter is capable of
550	1014		performing the duties of a firefighter . Whenever such disability
551	1015		shall cease, such disability pension provided pursuant to paragraph
552	1016		1 of subsection A of this section shall ce ase. If a firefighter
553	1017		participates in the Oklahoma Firefighters D eferred Option Plan
554	1018		pursuant to Section 49 -106.1 of this title, the firefighter’s
555	1019		disability pension provided pursuant to this subsection shall be
556	1020		reduced to account for the firefighter’s participation in the
557	1021		Oklahoma Firefighters De ferred Option Plan.
558		-
559	1022		C. Whenever any firefighter, who has served in any cap acity in
560	1023		a regularly constituted fire depa rtment of a municipality of the
561	1024		state, and who has served less than the firefighter’s normal
562	1025		retirement date, shall become so physically or mentally disabled
563	1026		from causes not arising in the line of duty as to preven t the
564	1027		effective performance of the firefig hter’s duties, the firefighter
565	1028		shall be entitled to a pension during the continuance of said such
566	1029		disability based upon the firefighter’s service period which shall
567	1030		be fifty percent (50%) of the average monthly salary w hich was paid
568	1031		to the firefighter duri ng the last sixty (60) months of the
569	1032		firefighter’s service.
570		-
571	1033		D. No firefighter shall accrue additiona l service time while
572	1034		receiving a disability pension; provided furt her, that nothing
573	1035
574		-	ENR. S. B. NO. 630 Page 14
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	1061	+
575	1062		herein contained shall affect the eligibility of any firefighter to
576	1063		apply for and receive a retirement pension afte r the firefighter’s
577	1064		normal retirement date; provided furt her, that no firefighter shall
578	1065		receive retirement benefits from th e System during the time the
579	1066		firefighter is receivin g disability benefits from the System . Any
580	1067		member or beneficiary eligible to rec eive a monthly benefit pursuant
581	1068		to this section may make an election to waive all or a portion of
582	1069		monthly benefits.
583		-
584	1070		E. If the requirements of Section 4 49-106.5 of this act title
585	1071		are satisfied, a member who, by reason of disability, is separated
586	1072		from service as a public safety officer with the member’s
587	1073		participating municipal ity, may elect to have payment made directl y
588	1074		to the provider for q ualified health insurance premiums by deduc tion
589	1075		from his or her monthly di sability benefit, after December 31, 2006,
590	1076		in accordance with Section 402(1) 402(l) of the Internal Revenue
591	1077		Code of 1986, as amended. For distributions made after De cember 29,
592	1078		2022, the election provided for under Section 40 2(l) of the Internal
593	1079		Revenue Code of 1986, as amended, may be made whether payment of the
594	1080		premiums is made directly to the provider of the accident or hea lth
595	1081		plan or qualified long-term care insurance contract by deducti on
596	1082		from a distribution from the Syst em or is made to the member.
597		-
598	1083		SECTION 5. AMENDATORY 11 O.S. 2021, Section 50-114, as
599	1084		amended by Section 1, Chapter 228, O.S.L. 20 22 (11 O.S. Supp. 2022,
600	1085		Section 50-114), is amended to read as fol lows:
	1086	+
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601	1112
602	1113		Section 50-114. A. The State Board is hereby authorized to pay
603	1114		out of funds in the System a month ly service pension to any member
604	1115		eligible as hereinafter provided, not exceeding in a ny event the
605	1116		amount of money in such funds and not exceeding in any event the
606	1117		accrued retirement benefit for such member, except as provided for
607	1118		herein. In order for a member to be eligible for such service
608	1119		pension the following requirements must be compl ied with:
609		-
610	1120		1. The member’s service with the police department for any
611	1121		participating municip ality must have ceased; however, a mem ber may
612	1122		be subsequently reemployed in the position of police chief pursuant
613	1123		to subsection C of Section 50-112 of this title;
614		-
615	1124		2. The member must have reached the member ’s normal retirement
616	1125		date; and
617		-
618		-	ENR. S. B. NO. 630 Page 15
619		-
620	1126		3. The member must have complied with any agreement as t o
621	1127		contributions by the member and other me mbers to any funds of the
622	1128		System where said agreement has been made as provided by th is
623	1129		article; provided, that should a retired member receive disabil ity
624	1130		benefits as provided in this and other sections of this art icle, the
625	1131		time the retired member is recei ving said disability benefits shall
626	1132		count as time on active service if the retired me mber should be
627	1133		recalled by the Chief of Pol ice from said disability retirement. It
628	1134		shall be necessary before said such time shall be counted toward
629	1135		retirement that the retired member make the same contribution as the
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630	1163		member would have otherwise made if on acti ve service for the time
631	1164		the retired member was disabled.
632		-
633	1165		B. Any member complying with all requirements of this article,
634	1166		who reaches normal retirement date, upon applicati on, shall be
635	1167		retired at the accrued retirement benefit. When a member has served
636	1168		for the necessary number of years and is other wise eligible, as
637	1169		provided in this article, if s uch member is discharged without caus e
638	1170		by the participating municipality, the me mber shall be eligible for
639	1171		a pension.
640		-
641	1172		C. Effective July 1, 1989, in no event shall c ommencement of
642	1173		distribution of the accrued retirement benefit of a member be
643	1174		delayed beyond April 1 of the calendar year followi ng the later of:
644		-
645	1175		1. The calendar year in w hich the member reaches seventy and
646	1176		one-half (70 1/2) years of age for a member who attains age seventy
647	1177		and one-half (70 1/2) before January 1, 2020, o r effective for
648	1178		distributions required to be made after Decemb er 31, 2019, but
649	1179		before January 1, 2023 , the calendar year in which the member
650	1180		reaches seventy-two (72) years of age for an individual who attains
651	1181		age seventy and one-half (70 1/2) after Decembe r 31, 2019, or
652	1182		effective for distributions required to be made after December 31,
653	1183		2022, the calendar year in which the member reaches seventy-three
654	1184		(73) years of age for an individual who at tains age seventy-two (72)
655	1185		after December 31, 2022, or “the applicable age” as defined in
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656	1213		Section 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as
657	1214		amended, if later; or
658		-
659	1215		2. The actual retirement date of the member.
660		-
661		-
662		-	ENR. S. B. NO. 630 Page 16
663	1216		For distributions made for cal endar years beginning on or after
664	1217		January 1, 2001, through December 31, 2004, the System shall apply
665	1218		the minimum distribution requi rements and incidental benefit
666	1219		requirements of Section 401(a)(9) of the Internal Revenue Code of
667	1220		1986, as amended, in accorda nce with the regulations under Section
668	1221		401(a)(9) of the Internal Revenue Code of 1986, as amended, which
669	1222		were proposed on January 1 7, 2001, notwithstanding any provision of
670	1223		the System to the contrary. For distributions made for calendar
671	1224		years beginning on or after January 1, 2005, the System shal l apply
672	1225		the minimum distribution incidental benefit requirements, incidental
673	1226		benefit requirements, and minimum distribution require ments of
674	1227		Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,
675	1228		in accordance with the final regulations under Section 401(a)(9) of
676	1229		the Internal Revenue Code of 1986, as amended, including Treasury
677	1230		Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9)-9; provided,
678	1231		however, that for distributions required to be made after De cember
679	1232		31, 2019, for individuals who attai n seventy and one-half (70 1/2)
680	1233		years of age after December 31, 2019, but before January 1, 2023,
681	1234		such distributions shall take into account that age 70 1/2 was
682	1235		stricken and age 72 was inserted in Section 401(a)(9)(B)(iv)(I),
683	1236		Section 401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the
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684	1264		Internal Revenue Code of 1986, as amended, and, provided further,
685	1265		that for individuals who a ttain seventy-two (72) years of age after
686	1266		December 31, 2022, such distributions shall tak e into account that
687	1267		“age 72” was stricken and “the applicable age”, as defined in
688	1268		Section 401(a)(9)(C)(v) of the Internal Revenu e Code of 1986, as
689	1269		amended, was inserted in Section 401(a)(9)(B)(iv)(I), Section
690	1270		401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii) (I) of the Internal
691	1271		Revenue Code of 1986, as amen ded, in all cases notwithstanding any
692	1272		provision of the System to the contrary . Effective January 1, 2009,
693	1273		with respect to the Oklahoma Police Deferred Option Plan, to the
694	1274		extent applicable, no minimum distribution is required for 2009 in
695	1275		accordance with Section 401(a)(9)(H) of the Internal Revenue Code of
696	1276		1986, as amended.
697		-
698	1277		Effective September 8, 2009, notwithstanding anything to the
699	1278		contrary of the System, the System, which is a governmental plan
700	1279		(within the meaning of Section 414(d) of the Internal Revenue Code
701	1280		of 1986, as amended) is treated as having complied with Section
702	1281		401(a)(9) of the Internal Revenue Code of 1986, as a mended, for all
703	1282		years to which Section 401(a)(9) of the Internal Revenue Code of
704	1283		1986, as amended, applies to the System if the System complies with
705		-
706		-	ENR. S. B. NO. 630 Page 17
707	1284		a reasonable and good-faith interpretation of Section 401(a)(9) of
708	1285		the Internal Revenue Code of 1986, as am ended.
709		-
710	1286		D. In the event of the death of any member who has been awarded
711	1287		a retirement benefit or is eligible therefor as provided in this
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712	1315		section, such member’s beneficiaries shall b e paid such retirement
713	1316		benefit. The remaining portion of the member’s retirement benefit
714	1317		shall be distributed to the beneficiaries at least as rapidly as
715	1318		under the method of distribution to the member. Effective March 1,
716	1319		1997, if a member to whom a retir ement benefit has been awarded or
717	1320		who is eligible therefor dies prior to th e date as of which the
718	1321		total amount of retirement benefit paid equals the total amount of
719	1322		the employee contributions paid by or on behalf of the member and
720	1323		the member does not have a surviving beneficiary under paragraph 13
721	1324		of Section 50-101 of this title, the total benefits paid as of the
722	1325		date of the member’s death shall be subtracted from the accumulated
723	1326		employee contribution amount and the balance, if greater than zero
724	1327		(0), shall be paid to the member ’s estate.
725		-
726	1328		E. The State Board may review and affirm a member’s request for
727	1329		retirement benefits prior to the member’s normal retirement date
728	1330		provided that no retirement benefits are paid prior to the normal
729	1331		retirement date.
730		-
731	1332		F. A member retired under the provisions of this article may
732	1333		apply to the State Board to have the member’s retirement benefits
733	1334		set aside and may make application for disability benefits. Upon
734	1335		approval of the disability benefits, the member would become subject
735	1336		to all provisions of this article p ertaining to disability
736	1337		retirement.
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737	1364
738	1365		G. Upon the death of a retired member, the benefit payment for
739	1366		the month in which the retired member died, if not previously paid,
740	1367		shall be made to the beneficiary of the member, which sha ll include
741	1368		a successor in inter est for whom an affidavit is provided to the
742	1369		System in accordance with Section 393 of Title 58 of the Oklahoma
743	1370		Statutes, or if there is no surviving beneficiary under paragraph 13
744	1371		of Section 50-101 of this title, to the membe r’s estate or, if
745	1372		properly designated by the member, a trust. Upon the death of a
746	1373		beneficiary, the benefit payment for the month in which t he
747	1374		beneficiary died, if not previously paid, shall be made to the
748	1375		beneficiary’s estate or, if properly designated by the beneficiary,
749		-
750		-	ENR. S. B. NO. 630 Page 18
751	1376		to a trust. Such benefit payment shall be made in an amount equal
752	1377		to a full monthly benefit payment regardless of the day of the month
753	1378		in which the retired member or beneficiary died.
754		-
755	1379		H. If the requirements of Section 50-114.4 of this title are
756	1380		satisfied, a member who, by reason of attainment of normal
757	1381		retirement date or age, is separated from service as a public safety
758	1382		officer with the member’s participating municipality, may elect to
759	1383		have payment made directly to the provider for quali fied health
760	1384		insurance premiums by deduction from his or her monthly pension
761	1385		payment, after December 31, 2006, in accordance with Section 402(l)
762	1386		of the Internal Revenue Code of 1986, as amended. For distributions
763	1387		made after December 29, 2022, the election provided for under
764	1388		Section 402(l) of the Internal Revenue Code of 1986, as amended, may
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	1415	+
765	1416		be made whether payment of the premiums is made directly to the
766	1417		provider of the accident or health plan or qualified lon g-term care
767	1418		insurance contract by deduction from a distribution from the System
768	1419		or is made to the member .
769		-
770	1420		SECTION 6. AMENDATORY 11 O.S. 2021, Section 50-114.4, is
771	1421		amended to read as follows:
772		-
773	1422		Section 50-114.4. A. A member who is an eligible retired
774	1423		public safety officer and wh o wishes to have direct payment s made
775	1424		toward the member’s qualified health insurance premiums from the
776	1425		member’s monthly disability benefit or monthly pension p ayment must
777	1426		make a written election in accordance with Section 402(l) of the
778	1427		Internal Revenue Cod e of 1986, as amended, on the f orm provided by
779	1428		the System, as follows:
780		-
781	1429		1. The election must be made after the member separates from
782	1430		service as a public safety officer with the member’s participating
783	1431		municipality;
784		-
785	1432		2. The election shall only apply to distr ibutions from the
786	1433		System after December 31, 2006, and to amounts not yet di stributed
787	1434		to the eligible retired public safety officer;
788		-
789	1435		3. Direct payments Payments from the System for an eligible
790	1436		retired public safety officer’s qualified health insurance prem iums
791	1437		made directly to the provi der of such coverage can only be made from
792	1438		the member’s monthly disability benefit or monthly pension payment
793	1439
794		-	ENR. S. B. NO. 630 Page 19
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	1465	+
795	1466		from the System and cannot be made from the Deferred Option Plan;
796	1467		and
797		-
798	1468		4. The aggregate am ount of the exclusion fro m an eligible
799	1469		retired public safety officer’s gross income is Three Thousan d
800	1470		Dollars ($3,000.00) per calendar year.
801		-
802	1471		B. As used in this section:
803		-
804	1472		1. A “public safety officer” is a member serving a public
805	1473		agency in an official capac ity, with or without comp ensation, as a
806	1474		law enforcement officer, firefighter, chaplain, or as a memb er of a
807	1475		rescue squad or ambulance crew;
808		-
809	1476		2. An “eligible retired public safety offic er” is a member who,
810	1477		by reason of disability or a ttainment of normal ret irement date or
811	1478		age, is separated from service as a publ ic safety officer with the
812	1479		member’s participating municipality; and
813		-
814	1480		3. “Qualified health insurance premiums ” are for coverage for
815	1481		the eligible retired public safety officer, th e eligible retired
816	1482		public safety officer’s spouse, and dependents, as defined i n
817	1483		Section 152 of the Internal Revenue Code o f 1986, as amended, by an
818	1484		accident or health plan or a qualified long -term care insurance
819	1485		contract, as defined in Section 7702B(b) of the Internal Revenue
820	1486		Code of 1986, as amended. The health plan does not have to be
821	1487		sponsored by the eligible retired publ ic safety officer’s former
822	1488		participating municipality.
823	1489
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824	1516		C. The State Board shall may promulgate such rules or
825	1517		procedures as are necessary to implement the p rovisions of this
826	1518		section or to facilitate a member ’s election under Section 402(l) of
827	1519		the Internal Revenue Code of 1986, as amended.
828		-
829	1520		SECTION 7. AMENDATORY 11 O.S. 2021, Section 50-115, as
830	1521		amended by Section 3, Chapter 306, O.S.L. 2022 (11 O.S. Supp. 2022 ,
831	1522		Section 50-115), is amended to read as follows:
832		-
833	1523		Section 50-115. A. The State Board is authorized to pay a
834	1524		disability benefit to a member of the System or a pension to the
835	1525		beneficiaries of such member eligible as hereinafter provided, not
836	1526		exceeding the accrued retirement b enefit of the member, except as
837		-
838		-	ENR. S. B. NO. 630 Page 20
839	1527		otherwise provided in this article. Such disability benefit shall
840	1528		be payable immediately upon determi nation of eligibility. Any
841	1529		preexisting condition identified at the time of any initial or
842	1530		subsequent membership shall be used to offset the percentage of
843	1531		impairment to the whole person in determining any disability
844	1532		benefit. Once the initial disability be nefit has been awarded by
845	1533		the Board on the basis of the percentage of impairment to the whole
846	1534		person, the member shall hav e no further recourse to increase the
847	1535		awarded percentage of impairment.
848		-
849	1536		B. In order for any member to be eligible for any disability
850	1537		benefit, or the member’s beneficiaries to be eligible for a pension,
851	1538		the member must have complied with any agreement as t o contributions
852	1539		by the member and other members to any funds of the System where the
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	1566	+
853	1567		agreement has been made as provided by this arti cle; and the State
854	1568		Board must find:
855		-
856	1569		1. That the member incurred a permanent total disability or a
857	1570		permanent partial disability or died while in, and in consequence
858	1571		of, the performance of duty as an officer; or
859		-
860	1572		2. That such member has served ten (10) year s and incurred a
861	1573		permanent total disability or a permanent partial disability or has
862	1574		died from any cause.
863		-
864	1575		C. In the event of the death of any member who has been awarded
865	1576		a disability benefit or is eligible therefor as provided in this
866	1577		article, the member’s beneficiary shall be paid the benefit.
867		-
868	1578		D. 1. As of the date of determination by the State Board that
869	1579		a member has a permanent in-line disability, the member shall be
870	1580		awarded a normal disability benefit, as defined in Section 50-101 of
871	1581		this title.
872		-
873	1582		2. If an injury to a member results from a violent act as
874	1583		defined by this paragraph while in the performance of his or her
875	1584		duties as a police officer, the State Board shall make a
876	1585		determination that the member has sustained a one-hundred-percent
877	1586		disability and shall make the benefit award in accordance with that
878	1587		standard. As used in this paragraph, “violent act” means a violent
879	1588		attack upon the member by means of a dan gerous weapon including, but
880		-
881		-	ENR. S. B. NO. 630 Page 21
882	1589		not limited to, a firearm, knife, automobile, explosive device or
883	1590		other dangerous weapon.
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884	1617
885	1618		E. If the participating municipality denies a disabled member
886	1619		the option of continuing employment instead of retiring on a
887	1620		disability pension, then the burden of proof rests with the
888	1621		participating municipality to show cause to the State Board that
889	1622		there is no position as a sworn officer within the police department
890	1623		of that municipality which the member can fill.
891		-
892	1624		F. Upon determination by the State Board that a member is
893	1625		physically or mentally disabled and that the disability is permanent
894	1626		and total and that the member has completed ten (10) years of
895	1627		credited service and is disabled by any cause, the member shall
896	1628		receive a disability benefit on the basis of the member’s accrued
897	1629		retirement benefit. A permanent and total impairment equates to one
898	1630		hundred percent (100%) of accrued retirement benefit.
899		-
900	1631		G. Upon determination by the State Board that a member is
901	1632		physically or mentally disabled and that the disability is permanent
902	1633		and partial and that the member has completed ten (10) years of
903	1634		credited service as a member and is disabled from any cause, the
904	1635		member shall be awarded a disability benefit on the basis of the
905	1636		member’s years of credited se rvice as a member and the percentage of
906	1637		impairment to the whole person, as defined by the standards of the
907	1638		impairment as outlined in the “American Medical Association’s Guides
908	1639		to the Evaluation of Permanent Impairment”, on the basis of the
909	1640		following table:
910		-
911	1641		1% to 49% impaired = 50% of accrued retirement benefit
912	1642
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	1668	+
913	1669		50% to 74% impaired = 75% of accrued retirement benefit
914		-
915	1670		75% to 99% impaired = 100% of accrued retirement benefit.
916		-
917	1671		H. Before making a finding as to the disability of a membe r,
918	1672		the State Board shall require that, if the member is able, the
919	1673		member shall make a certificate as to the disability which shall be
920	1674		subscribed and sworn to by the member. It shall also require a
921	1675		certificate as to such disability to be made by some physi cian
922	1676		licensed to practice in this state as selected by the State Board.
923	1677		The State Board may require other evidence of disability before
924		-
925		-	ENR. S. B. NO. 630 Page 22
926	1678		making the disability benefit. The salary of any such member s hall
927	1679		continue while the member is so necessarily confine d to such
928	1680		hospital bed or home and necessarily requires medical care or
929	1681		professional nursing on account of such sickness or disability for a
930	1682		period of not more than six (6) months, after which the period the
931	1683		other provisions of this article may apply. The State Board, in
932	1684		making disability benefits, shall act upon the written request of
933	1685		the member or without such request, if it deem it for the good of
934	1686		the police department. Any disability benefits sha ll cease when the
935	1687		member receiving same shall be restore d to active service at a
936	1688		salary not less than three-fourths (3/4) of the member’s average
937	1689		monthly salary.
938		-
939	1690		I. Any member of a police department of any municipality who,
940	1691		in the line of duty, has been e xposed to hazardous substances
941	1692		including but not limited to chemicals used in the manufacture of a
	1693	+
	1694	+	SB630 HFLR Page 34
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942	1720		controlled dangerous substance or chemicals resulting from the
943	1721		manufacture of a controlled dangerous substance, or to blood-borne
944	1722		pathogens and who is later disabled from a condition that was the
945	1723		result of such exposure and that was not revealed by the physical
946	1724		examination passed by the member upon entry into the System shall be
947	1725		presumed to have incurred such disability while performing the
948	1726		officer’s duties unless the contrary is shown by competent evidence.
949	1727		The presumption created by this subsection shall have no application
950	1728		whatever to any workers’ compensation claim or claims, and it shall
951	1729		not be applied or be relied upon in any way in workers’ compensation
952	1730		proceedings. All compensation or benefits due to any m ember
953	1731		pursuant to the presumption created by this subsection shall be paid
954	1732		solely by the system.
955		-
956	1733		J. If the requirements of Section 50-114.4 of this title are
957	1734		satisfied, a member who, by reason of dis ability, is separated from
958	1735		service as a public safety of ficer with the member’s participating
959	1736		municipality, may elect to have payment made directly to the
960	1737		provider for qualified health insurance premiums by deduction from
961	1738		his or her monthly disability bene fit, after December 31, 2006, in
962	1739		accordance with Section 402(l) of the Internal Revenue Code of 1986,
963	1740		as amended. For distributions made after December 29, 2022, the
964	1741		election provided for under Section 402(l) of the Internal Revenue
965	1742		Code of 1986, as amend ed, may be made whether payment of the
966	1743		premiums is made directly to the provider of the accident or health
967	1744
968		-	ENR. S. B. NO. 630 Page 23
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	1770	+
969	1771		plan or qualified long-term care insurance contract by deduction
970	1772		from a distribution from the System or is made to the member.
971		-
972	1773		SECTION 8. AMENDATORY 47 O.S. 2021, Section 2 -300, is
973	1774		amended to read as follows:
974		-
975	1775		Section 2-300. As used in Section 2-300 et seq. of this title:
976		-
977	1776		1. “System” means the Oklahoma La w Enforcement Retirement
978	1777		System;
979		-
980	1778		2. “Act” means Section 2-300 et seq. of this title;
981		-
982	1779		3. “Board” means the Oklahoma Law Enforce ment Retirement Boar d
983	1780		of the System;
984		-
985	1781		4. “Executive Director” means the managing officer of the
986	1782		System employed by the Board;
987		-
988	1783		5. “Fund” means the Oklahoma Law Enforcement Retir ement Fund;
989		-
990	1784		6. a. “Member” means:
991		-
992	1785		(1) all commissioned law enforcement officers of the
993	1786		Oklahoma Highway Patrol Division of the
994	1787		Department of Public Safety who have obtained
995	1788		certification from the Council on Law Enforcement
996	1789		Education and Training, and all c adets of a
997	1790		Patrol Academy of the Department of P ublic
998	1791		Safety,
999		-
1000	1792		(2) law enforcement officers and crim inalists of the
1001	1793		Oklahoma State Bureau of Investigation,
	1794	+
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	1796	+	BOLD FACE denotes Committee Amendments. 1
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1002	1820
1003	1821		(3) law enforcement officers of the Oklahoma State
1004	1822		Bureau of Narcotics and Dangerous Drugs Control
1005	1823		designated to perform dut ies in the investigation
1006	1824		and prevention of crime and the enforcement of
1007	1825		the criminal laws of this st ate,
1008		-
1009	1826		(4) law enforcement officers of the Oklahoma
1010	1827		Alcoholic Beverage Laws Enforcemen t Commission
1011		-
1012		-	ENR. S. B. NO. 630 Page 24
1013	1828		designated to perform duties in the investigation
1014	1829		and prevention of crime and the en forcement of
1015	1830		the criminal laws of this state,
1016		-
1017	1831		(5) employees of the Communic ations Section of the
1018	1832		Oklahoma Highway Patrol Division, radio
1019	1833		technicians and tower technicians of the
1020	1834		Department of Public Safety, w ho are employed in
1021	1835		any such capacity as of June 30, 2008, and who
1022	1836		remain employed on or after July 1, 2008, until a
1023	1837		termination of service, or until a termination of
1024	1838		service with an election of a vested bene fit from
1025	1839		the System, or until retirement. Effect ive July
1026	1840		1, 2008, a person employed for the firs t time as
1027	1841		an employee of the De partment of Public S afety in
1028	1842		the Communications Division as an information
1029	1843		systems telecommunication technician of the
	1844	+
	1845	+	SB630 HFLR Page 37
	1846	+	BOLD FACE denotes Committee Amendments. 1
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	1870	+
1030	1871		Department of Public Safety shall not be a member
1031	1872		of the System,
1032		-
1033	1873		(6) park rangers of the Oklahoma Tourism and
1034	1874		Recreation Department and a ny park manager or
1035	1875		park supervisor of the Ok lahoma Tourism and
1036	1876		Recreation Department, who was employed in such a
1037	1877		position prior to July 1, 1985, and who elects on
1038	1878		or before September 1, 1996, to parti cipate in
1039	1879		the System, and
1040		-
1041	1880		(7) inspectors of the State Board of Pharmacy.
1042		-
1043	1881		b. Effective July 1, 1987, a member does not include a
1044	1882		“leased employee” as defined under Section 414(n)(2)
1045	1883		of the Internal Revenue Code of 1986, as amended.
1046	1884		Effective July 1, 1999, any in dividual who agrees with
1047	1885		the participating employe r that the individual ’s
1048	1886		services are to be performed as a leased employee or
1049	1887		an independent contractor shall not be a member
1050	1888		regardless of any classification as a common-law
1051	1889		employee by the Internal Revenue Service or any other
1052	1890		governmental agency, or any court of competent
1053	1891		jurisdiction.
1054		-
1055		-
1056		-	ENR. S. B. NO. 630 Page 25
1057	1892		c. All persons who shall be offered a position of a
1058	1893		commissioned law enforcement officer as an employ ee of
1059	1894		one of the agencies described in subparagra ph a of
	1895	+
	1896	+	SB630 HFLR Page 38
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	1921	+
1060	1922		this paragraph shall participate in the System upon
1061	1923		the person meeting the requisite post -offer-pre-
1062	1924		employment physical examination standards which shall
1063	1925		be subject to the following requirements:
1064		-
1065	1926		(1) all such persons shall be of good moral
1066	1927		character, free from deformitie s, mental or
1067	1928		physical conditions, or disease and a lcohol or
1068	1929		drug addiction which would prohibit the person
1069	1930		from performing the duties of a law enforcement
1070	1931		officer,
1071		-
1072	1932		(2) the physical-medical examination shall pertain to
1073	1933		age, sight, hearing, agility and other conditions
1074	1934		the requirements of which shall be est ablished by
1075	1935		the Board,
1076		-
1077	1936		(3) the person shall be required to meet the
1078	1937		conditions of this subsection prior to the
1079	1938		beginning of actual emp loyment but after an offer
1080	1939		of employment has been tendered by a
1081	1940		participating employer,
1082		-
1083	1941		(4) the Board shall have authority to deny or revoke
1084	1942		membership of any person submitting false
1085	1943		information in such person’s membership
1086	1944		application, and
1087	1945
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	1947	+	BOLD FACE denotes Committee Amendments. 1
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	1971	+
1088	1972		(5) the Board shall have final authority in
1089	1973		determining eligibili ty for membership in th e
1090	1974		System, pursuant to the provisions of this
1091	1975		subsection;
1092		-
1093	1976		7. “Normal retirement date” means the date at which the member
1094	1977		is eligible to receive the unreduced payments of the member ’s
1095	1978		accrued retirement benefit. Such date shall be th e first day of the
1096	1979		month coinciding with or following the date the member :
1097		-
1098	1980		a. completes twenty (20) years of vesting service, or
1099		-
1100		-	ENR. S. B. NO. 630 Page 26
1101		-
1102	1981		b. attains sixty-two (62) years of age with ten (10)
1103	1982		years of vesting service, or
1104		-
1105	1983		c. attains sixty-two (62) years of age, if:
1106		-
1107	1984		(1) the member has been transferred to this System
1108	1985		from the Oklahoma Publi c Employees Retirement
1109	1986		System on or after July 1, 1981, and
1110		-
1111	1987		(2) the member would have been vested had the member
1112	1988		continued to be a mem ber of the Oklahoma Public
1113	1989		Employees Retirement S ystem.
1114		-
1115	1990		With respect to distributions under the System made for calendar
1116	1991		years beginning on or after January 1, 2005, the System shall apply
1117	1992		the minimum distribution incidental benefit requirements, incidenta l
1118	1993		benefit requirements, and minimum distribution requirements of
1119	1994		Section 401(a)(9) of the Internal Revenue Code of 1986, a s amended,
1120	1995		in accordance with the final regulations under Section 401(a)(9) of
	1996	+
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	1998	+	BOLD FACE denotes Committee Amendments. 1
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	2016	+	19
	2017	+	20
	2018	+	21
	2019	+	22
	2020	+	23
	2021	+	24
	2022	+
1121	2023		the Internal Revenue Code of 1986, as amended, includin g Treasury
1122	2024		Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9)-9; provided,
1123	2025		that for individuals who attain seventy and one-half (70 1/2) years
1124	2026		of age after December 31, 2019, but before January 1, 2023, such
1125	2027		distributions shall be made when the individual at tains seventy-two
1126	2028		(72) years of age, pursuant to the provisions of the SECURE Act of
1127	2029		2019, Pub. L. 116-94, take into account that “age 70 1/2” was
1128	2030		stricken and “age 72” was inserted in Sections 401(a)(9)(B)(iv)(I),
1129	2031		401(a)(9)(C)(i)(I) and 401(a)( 9)(C)(ii)(I) of the Internal Revenue
1130	2032		Code of 1986, as amended, and, provided further, that for
1131	2033		individuals who attain seventy-two (72) years of age after December
1132	2034		31, 2022, such distributions shall take into account that “age 72”
1133	2035		was stricken and “the applicable age”, as defined in Section
1134	2036		401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,
1135	2037		was inserted in Section 401(a)(9)(B)(iv)(I), Section
1136	2038		401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal
1137	2039		Revenue Code of 1986, as amended, in all c ases notwithstanding any
1138	2040		provision of the System to the contrary. With respect to
1139	2041		distributions under the System made for calendar years beginning on
1140	2042		or after January 1, 2001, through December 31, 2004, the System
1141	2043		shall apply the minimum distribution requirements and incidental
1142	2044		benefit requirements of Section 401(a)(9) of the Internal Revenue
1143		-
1144		-	ENR. S. B. NO. 630 Page 27
1145	2045		Code of 1986, as amended, in accordance with the regulations under
1146	2046		Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,
	2047	+
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	2049	+	BOLD FACE denotes Committee Amendments. 1
	2050	+	2
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	2057	+	9
	2058	+	10
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	2060	+	12
	2061	+	13
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	2063	+	15
	2064	+	16
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	2070	+	22
	2071	+	23
	2072	+	24
	2073	+
1147	2074		which were proposed in January 2001, notwithstanding any provision
1148	2075		of the System to the contrary.
1149		-
1150	2076		Effective July 1, 1989, notwithstanding any other provision
1151	2077		contained herein to the contra ry, in no event shall commencement of
1152	2078		distribution of the accrued retirement benefit of a member be
1153	2079		delayed beyond April 1 of the calendar year following the later of:
1154	2080		(1) the calendar year in which the member reaches seventy and one-
1155	2081		half (70 1/2) years o f age for a member who attains this age before
1156	2082		January 1, 2020, or, for a member who attains this age on or after
1157	2083		January 1, 2020, but before January 1, 2023, the calendar year in
1158	2084		which the member reaches seventy-two (72) years of age, or effective
1159	2085		for distributions required to be made after December 31, 2022, the
1160	2086		calendar year in which the member reaches seventy -three (73) years
1161	2087		of age for an individual who attains age seventy -two (72) after
1162	2088		December 31, 2022, or “the applicable age”, as defined in Section
1163	2089		401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, if
1164	2090		later; or (2) the actual retirement date of the member. A member
1165	2091		electing to defer the commencement of retirem ent benefits pursuant
1166	2092		to Section 2-308.1 of this title may not defer the benef it
1167	2093		commencement beyond the age of sixty-five (65).
1168		-
1169	2094		Effective September 8, 2009, notwithstanding anything to the
1170	2095		contrary of the System, the System, which as a governmental plan
1171	2096		(within the meaning of Section 414(d) of the Internal Revenue Code
1172	2097		of 1986, as amended), is treated as having complied with Section
	2098	+
	2099	+	SB630 HFLR Page 42
	2100	+	BOLD FACE denotes Committee Amendments. 1
	2101	+	2
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	2120	+	21
	2121	+	22
	2122	+	23
	2123	+	24
	2124	+
1173	2125		401(a)(9) of the Internal Revenue Code of 1986, as amended, for all
1174	2126		years to which Section 401(a)(9) of the Internal Revenue Code of
1175	2127		1986, as amended, applies to the System if the System complies with
1176	2128		a reasonable and good faith interpretation of Section 401(a)(9) of
1177	2129		the Internal Revenue Code of 1986, as amended.
1178		-
1179	2130		A member who was required to join the System effective July 1,
1180	2131		1980, because of the transfer of the employing agency from the
1181	2132		Oklahoma Public Employees Retirement System to the System, and was
1182	2133		not a member of the Oklahoma Public Employees Retirement System on
1183	2134		the date of such transfer shall be allowed to receive credit f or
1184	2135		prior law enforcement service rendered to this state, if the member
1185	2136		is not receiving or eligible to receive retirement credit or
1186	2137		benefits for such service in any other public retirement system,
1187		-
1188		-	ENR. S. B. NO. 630 Page 28
1189	2138		upon payment to the System of the employee contribution the member
1190	2139		would have been subject to had the member been a member of the
1191	2140		System at the time, plus five percent (5%) interest. Service credit
1192	2141		received pursuant to this paragraph shall be used in determining the
1193	2142		member’s retirement benefit, and shall be used in determining years
1194	2143		of service for retirement or vesting purposes;
1195		-
1196	2144		8. “Actual paid base salary” means the salary received by a
1197	2145		member, excluding payment for any accumulated leave or uniform
1198	2146		allowance. Salary shall include any amount of nonelective salar y
1199	2147		reduction under Section 414(h) of the Internal Revenue Code of 1986;
	2148	+
	2149	+	SB630 HFLR Page 43
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	2151	+	2
	2152	+	3
	2153	+	4
	2154	+	5
	2155	+	6
	2156	+	7
	2157	+	8
	2158	+	9
	2159	+	10
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1200	2174
1201	2175		9. “Final average salary” means the average of the highest
1202	2176		thirty (30) consecutive complete months of actual paid gross salary.
1203	2177		Gross salary shall include any amount of elective salar y reduction
1204	2178		under Section 457 of the Internal Revenue Code of 1986, as amended ,
1205	2179		and any amount of nonelective salary reduction under Section 414(h)
1206	2180		of the Internal Revenue Code of 1986, as amended. Effective July 1,
1207	2181		1992, gross salary shall include any am ount of elective salary
1208	2182		reduction under Section 125 of the Internal Revenue Co de of 1986, as
1209	2183		amended. Effective July 1, 1998, gross salary shall include any
1210	2184		amount of elective salary reduction not includable in the gross
1211	2185		income of the member under Section 132(f)(4) of the Internal Revenue
1212	2186		Code of 1986, as amended. Effective July 1 , 1998, for purposes of
1213	2187		determining a member’s compensation, any contribution by the member
1214	2188		to reduce his or her regular cash remuneration under Section
1215	2189		132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be
1216	2190		treated as if the member did not m ake such an election. Only salary
1217	2191		on which required contributions have been made may be used in
1218	2192		computing the final average salary. Gross salary shall not include
1219	2193		severance pay.
1220		-
1221	2194		In addition to other applicable limitations, and notwithstanding
1222	2195		any other provision to the contrary, for plan years beginning on or
1223	2196		after July 1, 2002, the annual gross salary of each “Noneligible
1224	2197		Member” taken into account under the System shall not ex ceed the
1225	2198		Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”)
	2199	+
	2200	+	SB630 HFLR Page 44
	2201	+	BOLD FACE denotes Committee Amendments. 1
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	2224	+	24
	2225	+
1226	2226		annual salary limit. The EGTRRA annual salary limit is Two Hundred
1227	2227		Thousand Dollars ($200,000.00), as adjusted by the Commissioner for
1228	2228		increases in the cost of living in accorda nce with Section
1229	2229		401(a)(17)(B) of the Internal Revenue Code of 1986, as amende d. The
1230	2230		annual salary limit in effect for a calendar year applies to any
1231		-
1232		-	ENR. S. B. NO. 630 Page 29
1233	2231		period, not exceeding twelve (12) months, over which salary is
1234	2232		determined (“determination period ”) beginning in such calendar year.
1235	2233		If a determination period consists of fewer than t welve (12) months,
1236	2234		the EGTRRA salary limit will be multiplied by a fraction, the
1237	2235		numerator of which is the number of months in the determination
1238	2236		period, and the denominator of wh ich is twelve (12). For purposes
1239	2237		of this section, a “Noneligible Member” is any member who first
1240	2238		became a member during a plan year commencing on or after July 1,
1241	2239		1996.
1242		-
1243	2240		For plan years beginning on or after July 1, 2002, any reference
1244	2241		in the System to the annual salary limit under Section 401(a)(17) of
1245	2242		the Internal Revenue Code of 1 986, as amended, shall mean the EGTRRA
1246	2243		salary limit set forth in this provision.
1247		-
1248	2244		Effective January 1, 2008, gross salary for a plan year shall
1249	2245		also include gross salary, as descr ibed above, for services, but
1250	2246		paid by the later of two and one-half (2 1/2) months after a
1251	2247		member’s severance from employment or the end of the calendar year
1252	2248		that includes the date the member terminated employment, if it is a
1253	2249		payment that, absent a severan ce from employment, would have been
	2250	+
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	2252	+	BOLD FACE denotes Committee Amendments. 1
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	2276	+
1254	2277		paid to the member while the member contin ued in employment with the
1255	2278		employer.
1256		-
1257	2279		Effective January 1, 2008, any payments not described above
1258	2280		shall not be considered gross salary if paid after severance from
1259	2281		employment, even if they are paid by the later of two and one-half
1260	2282		(2 1/2) months after the d ate of severance from employment or the
1261	2283		end of the calendar year that includes the date of severance from
1262	2284		employment, except payments to an individual who does not currently
1263	2285		perform services for the employer by reason of qualified military
1264	2286		service within the meaning of Section 414(u)(5) of the Internal
1265	2287		Revenue Code of 1986, as amended, to the extent these payments do
1266	2288		not exceed the amounts the individual would have received if the
1267	2289		individual had continued to perform services for the employer rather
1268	2290		than entering qualified military service.
1269		-
1270	2291		Effective January 1, 2008, back pay, within the meaning of
1271	2292		Section 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be
1272	2293		treated as gross sal ary for the limitation year to which the back
1273	2294		pay relates to the extent the ba ck pay represents wages and
1274	2295		compensation that would otherwise be included in this definition.
1275		-
1276		-	ENR. S. B. NO. 630 Page 30
1277		-
1278	2296		Effective for years beginning after December 31, 2008, gross
1279	2297		salary shall also inclu de differential wage payments under Section
1280	2298		414(u)(12) of the Internal Revenue Code of 1986, as amended;
1281		-
1282	2299		10. “Credited service” means the period of service used to
1283	2300		determine the amount of benefits payable to a member. Credited
	2301	+
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	2303	+	BOLD FACE denotes Committee Amendments. 1
	2304	+	2
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	2327	+
1284	2328		service shall consist of th e period during which the member
1285	2329		participated in the System or the predecessor Plan as an active
1286	2330		employee in an eligible membership classification, plus any service
1287	2331		prior to the establishment of the predecessor Plan which was
1288	2332		credited under the predecessor Plan and for law enforcement officers
1289	2333		and criminalists of the Oklahoma State Bureau of Investigation and
1290	2334		the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control
1291	2335		who became members of the System on July 1, 1980, any service
1292	2336		credited under the Ok lahoma Public Employees Retirement System as of
1293	2337		June 30, 1980, and for members of the Communications and Lake Patrol
1294	2338		Divisions of the Oklahoma Department of Public Safety, who became
1295	2339		members of the System on July 1, 1981, any service credited under
1296	2340		the predecessor Plan or the Oklahoma Public Employees Retirement
1297	2341		System as of June 30 , 1981, and for law enforcement officers of the
1298	2342		Alcoholic Beverage Laws Enforcement Commission who became members of
1299	2343		the System on July 1, 1982, any service credited under the Ok lahoma
1300	2344		Public Employees Retirement System as of June 30, 1982, and for park
1301	2345		rangers of the Oklahoma Tourism and Recreation Department who became
1302	2346		members of the System on July 1, 1985, any service credited under
1303	2347		the Oklahoma Public Employees Retirement Syst em as of June 30, 1985,
1304	2348		and for inspectors of the Oklahoma State Board of Pharmacy who
1305	2349		became members of the System on July 1, 1986, any service credited
1306	2350		under the Oklahoma Public Employees Retirement System as of June 30,
1307	2351		1986, for law enforcement officer s of the Oklahoma Capitol Patrol
	2352	+
	2353	+	SB630 HFLR Page 47
	2354	+	BOLD FACE denotes Committee Amendments. 1
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	2376	+	23
	2377	+	24
	2378	+
1308	2379		Division of the Department of Public Safety w ho became members of
1309	2380		the System effective July 1, 1993, any service credited under the
1310	2381		Oklahoma Public Employees Retirement System as of June 30, 1993, and
1311	2382		for all commissioned o fficers in the Gunsmith/Ammunition Reloader
1312	2383		Division of the Department of Publ ic Safety who became members of
1313	2384		the System effective July 1, 1994, any service credited under the
1314	2385		Oklahoma Public Employees Retirement System as of June 30, 1994, and
1315	2386		for the park managers or park supervisors of the Oklahoma Tourism
1316	2387		and Recreation Departme nt who were employed in such a position prior
1317	2388		to July 1, 1985, and who elect to become members of the System
1318	2389		effective September 1, 1996, any service transferred pursuant to
1319		-
1320		-	ENR. S. B. NO. 630 Page 31
1321	2390		subsection C of Section 2-309.6 of this title and any service
1322	2391		purchased pursuant t o subsection B of Section 2-307.2 of this title.
1323	2392		Effective August 5, 1993, an authorized leave of absence shall
1324	2393		include a period of absence pursuant to the Family and Medical Le ave
1325	2394		Act of 1993;
1326		-
1327	2395		11. “Disability” means a physical or mental condition which, in
1328	2396		the judgment of the Board, totally and presumably permanently
1329	2397		prevents the member from engaging in the usual and customary duties
1330	2398		of the occupation of the member and thereaft er prevents the member
1331	2399		from performing the duties of any occupation or service for which
1332	2400		the member is qualified by reason of training, education or
1333	2401		experience. A person is not under a disability when capable of
	2402	+
	2403	+	SB630 HFLR Page 48
	2404	+	BOLD FACE denotes Committee Amendments. 1
	2405	+	2
	2406	+	3
	2407	+	4
	2408	+	5
	2409	+	6
	2410	+	7
	2411	+	8
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	2413	+	10
	2414	+	11
	2415	+	12
	2416	+	13
	2417	+	14
	2418	+	15
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	2424	+	21
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	2426	+	23
	2427	+	24
	2428	+
1334	2429		performing a service to the employer, regar dless of occupation,
1335	2430		providing the salary of the employee is not diminished th ereby;
1336		-
1337	2431		12. “Limitation year” means the year used in applying the
1338	2432		limitations of Section 415 of the Internal Revenue Code of 1986,
1339	2433		which year shall be the calendar year;
1340		-
1341	2434		13. “Line of duty” means any action which a member whose
1342	2435		primary function is crime co ntrol or reduction or enforcement of the
1343	2436		criminal law is obligated or authorized by rule, regulations,
1344	2437		condition of employment or service, or law to perform including
1345	2438		those social, ceremonial or athletic functions to which the member
1346	2439		is assigned, or for wh ich the member is compensated, by the agency
1347	2440		the member serves;
1348		-
1349	2441		14. “Personal injury” or “injury” means any traumatic injury as
1350	2442		well as diseases which are caused by or result fr om such an injury,
1351	2443		but not occupational diseases;
1352		-
1353	2444		15. “Catastrophic nature” means consequences of an injury that
1354	2445		permanently prevent an individual from performing any gainful work;
1355		-
1356	2446		16. “Traumatic injury” means a wound or a condition of the body
1357	2447		caused by external force including injuries inflicted by bullets,
1358	2448		explosives, sharp ins truments, blunt objects or other physical
1359	2449		blows, chemicals, electricity, climatic conditions, infectious
1360	2450		diseases, radiation and bacteria, but excluding stress and strain;
1361	2451		and
1362	2452
1363		-
1364		-	ENR. S. B. NO. 630 Page 32
	2453	+	SB630 HFLR Page 49
	2454	+	BOLD FACE denotes Committee Amendments. 1
	2455	+	2
	2456	+	3
	2457	+	4
	2458	+	5
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	2476	+	23
	2477	+	24
	2478	+
1365	2479		17. “Beneficiary” means the individual designated by the member
1366	2480		on a beneficiary designation form supplied by the Oklahoma Law
1367	2481		Enforcement Retirement System, or, if there is no designated
1368	2482		beneficiary or if the designated beneficiary predeceases the member,
1369	2483		the estate of the member. If the member’s spouse is not designated
1370	2484		as the sole primary beneficiary, the member’s spouse must sign a
1371	2485		consent.
1372		-
1373	2486		SECTION 9. AMENDATORY 47 O.S. 2021, Section 2 -305, as
1374	2487		amended by Section 2, Chapter 255, O.S.L. 2022 (47 O.S. Supp. 2022,
1375	2488		Section 2-305), is amended to read as follows:
1376		-
1377	2489		Section 2-305. A. Except as otherwise provided in this title,
1378	2490		at any time after attaining normal retirement date, any member of
1379	2491		the Oklahoma Law Enforcement Retirement Syste m upon application for
1380	2492		unreduced retirement benefits made and approved, may retire, and,
1381	2493		during the remainder of the member’s lifetime, receive annual
1382	2494		retirement pay, payable in equal monthly payments, equal to two and
1383	2495		one-half percent (2 1/2%) of the fina l average salary times years of
1384	2496		credited service. If such retired member is reemployed by a state
1385	2497		agency in a position which is not covered by the System, such
1386	2498		retired member shall continue to receive in -service distributions
1387	2499		from the System. Prior to September 19, 2002, if such retired
1388	2500		member was reemployed by a state agency in a position which is
1389	2501		covered by the System, such member shall continue to receive in -
1390	2502		service distributions from the System and shall not a ccrue any
	2503	+
	2504	+	SB630 HFLR Page 50
	2505	+	BOLD FACE denotes Committee Amendments. 1
	2506	+	2
	2507	+	3
	2508	+	4
	2509	+	5
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	2524	+	20
	2525	+	21
	2526	+	22
	2527	+	23
	2528	+	24
	2529	+
1391	2530		further credited service . If such a member is reemployed by a state
1392	2531		agency in a position which is covered by the System on or after
1393	2532		September 19, 2002, such member ’s monthly retirement payments shall
1394	2533		be suspended until such member retires and is not reemployed by a
1395	2534		state agency in a pos ition which is covered by the System.
1396		-
1397	2535		B. Beginning July 1, 1994, members who retired or were eligible
1398	2536		to retire prior to July 1, 1980, or their surviving spouses shall
1399	2537		receive annual retirement pay, payable in equ al monthly payments,
1400	2538		equal to the greater of their current retirement pay, or two and
1401	2539		one-half percent (2 1/2%) of the actual paid gross salary being
1402	2540		currently paid to a highway patrol officer, at the time each such
1403	2541		monthly retirement payment is made, mult iplied by the retired
1404	2542		member’s years of credited service.
1405		-
1406		-
1407		-	ENR. S. B. NO. 630 Page 33
1408	2543		C. Except as otherwise provided by this subsection, members of
1409	2544		the System whose salary is set by statute who have retired after
1410	2545		completion of the mandatory twenty (20) years of service, and those
1411	2546		members with statutory salaries who retire after reaching the
1412	2547		mandatory twenty-year retirement shall receive an annual retirement
1413	2548		pay, payable in equal monthly installments, based upon the greater
1414	2549		of either:
1415		-
1416	2550		1. The top base salary currently paid to the hig hest
1417	2551		nonsupervisory position in the partic ipating agency at the time each
1418	2552		such monthly retirement payment is made, limited to the annual
1419	2553		salary limit of the Economic Growth and Tax Relief Reconciliation
	2554	+
	2555	+	SB630 HFLR Page 51
	2556	+	BOLD FACE denotes Committee Amendments. 1
	2557	+	2
	2558	+	3
	2559	+	4
	2560	+	5
	2561	+	6
	2562	+	7
	2563	+	8
	2564	+	9
	2565	+	10
	2566	+	11
	2567	+	12
	2568	+	13
	2569	+	14
	2570	+	15
	2571	+	16
	2572	+	17
	2573	+	18
	2574	+	19
	2575	+	20
	2576	+	21
	2577	+	22
	2578	+	23
	2579	+	24
	2580	+
1420	2581		Act of 2001, as described in paragraph 9 of Section 2 -300 of this
1421	2582		title, multiplied by two and one-half percent (2 1/2%), multiplied
1422	2583		by the number of years of credited service and fraction thereof for
1423	2584		the following positions:
1424		-
1425	2585		a. Oklahoma Highway Patrolman,
1426		-
1427	2586		b. Communications Dispatcher,
1428		-
1429	2587		c. Capitol Patrolman,
1430		-
1431	2588		d. Lake Patrolman, and
1432		-
1433	2589		e. Oklahoma State Bureau of Investigation - Special Agent
1434	2590		or Criminalist; or
1435		-
1436	2591		2. The member’s final average salary as set forth in paragraph
1437	2592		9 of Section 2-300 of this title, multiplied by two and one -half
1438	2593		percent (2 1/2%), and multip lied by the number of years of credited
1439	2594		service and fraction thereof.
1440		-
1441	2595		No member of the System retired prior to July 1, 2002, shall
1442	2596		receive a benefit less than the amount the member is receiving as of
1443	2597		June 30, 2002.
1444		-
1445	2598		The provisions of paragraph 1 of this sub section shall not be
1446	2599		applicable to any mem ber whose first participating service with the
1447	2600		System occurs on or after November 1, 2012, except for those members
1448	2601		who died in the performance of their duties pursuant to Section 2 -
1449	2602		306 of this title.
1450		-
1451		-	ENR. S. B. NO. 630 Page 34
1452		-
1453	2603		D. Other members of the System whose retirement benefi t is not
1454	2604		otherwise prescribed by this section who have retired after
	2605	+
	2606	+	SB630 HFLR Page 52
	2607	+	BOLD FACE denotes Committee Amendments. 1
	2608	+	2
	2609	+	3
	2610	+	4
	2611	+	5
	2612	+	6
	2613	+	7
	2614	+	8
	2615	+	9
	2616	+	10
	2617	+	11
	2618	+	12
	2619	+	13
	2620	+	14
	2621	+	15
	2622	+	16
	2623	+	17
	2624	+	18
	2625	+	19
	2626	+	20
	2627	+	21
	2628	+	22
	2629	+	23
	2630	+	24
	2631	+
1455	2632		completion of the mandatory twenty (20) years of service, and those
1456	2633		members who retire after reaching the mandatory twenty -year
1457	2634		retirement shall receive an annual retirement pay, payable in equal
1458	2635		monthly payments, based upon the greater of either:
1459		-
1460	2636		1. The actual average salary currently paid to the highest
1461	2637		nonsupervisory position in the part icipating agency at the time each
1462	2638		such monthly payment is made, limited to the annual salary limit o f
1463	2639		the Economic Growth and Tax Relief Reconciliation Act of 2001, as
1464	2640		described in paragraph 9 of Section 2-300 of this title, multiplied
1465	2641		by two and one-half percent (2 1/2%), multiplied by the number of
1466	2642		years of credited service and fraction thereof for the following
1467	2643		positions:
1468		-
1469	2644		a. Alcoholic Beverage Laws Enforcement Commission - ABLE
1470	2645		Commission Agent III,
1471		-
1472	2646		b. Oklahoma State Bureau of Narcotics and Dangerous Dru gs
1473	2647		Control - Narcotics Agent III,
1474		-
1475	2648		c. Oklahoma Tourism and Recreation Department - Park
1476	2649		Ranger II,
1477		-
1478	2650		d. State Board of Pharmacy - Pharmacy Inspector,
1479		-
1480	2651		e. University of Oklahoma - Police Officer, and
1481		-
1482	2652		f. Oklahoma State University - Police Officer; or
1483		-
1484	2653		2. The other member’s final average salary as set forth in
1485	2654		paragraph 9 of Section 2-300 of this title, multipl ied by two and
	2655	+
	2656	+	SB630 HFLR Page 53
	2657	+	BOLD FACE denotes Committee Amendments. 1
	2658	+	2
	2659	+	3
	2660	+	4
	2661	+	5
	2662	+	6
	2663	+	7
	2664	+	8
	2665	+	9
	2666	+	10
	2667	+	11
	2668	+	12
	2669	+	13
	2670	+	14
	2671	+	15
	2672	+	16
	2673	+	17
	2674	+	18
	2675	+	19
	2676	+	20
	2677	+	21
	2678	+	22
	2679	+	23
	2680	+	24
	2681	+
1486	2682		one-half percent (2 1/2%), multiplied by the number of years of
1487	2683		credited service and fraction thereof.
1488		-
1489	2684		No member of the System retired prior to July 1, 2002, shall
1490	2685		receive a benefit less than the amount the member is receiving as of
1491	2686		June 30, 2002. The participating employer must certify to the
1492	2687		System in writing the actual average gross salary currently paid to
1493	2688		the highest nonsupervisory positi on. The Board of Trustees shall
1494		-
1495		-	ENR. S. B. NO. 630 Page 35
1496	2689		promulgate such rules as are necessary to implement the provisions
1497	2690		of this section.
1498		-
1499	2691		The provisions of paragraph 1 of this subsection shall not be
1500	2692		applicable to any member whose first participating service with the
1501	2693		System occurs on or after May 24, 2013, except for those members who
1502	2694		died in the performance of their duties pursuant to Section 2-306 of
1503	2695		this title.
1504		-
1505	2696		E. A member who meets the definition of disability as defined
1506	2697		in paragraph 11 of Section 2 -300 of this title by direct reason of
1507	2698		the performance of the member’s duties as an officer shall re ceive a
1508	2699		monthly benefit equal to:
1509		-
1510	2700		1. Two and one-half percent (2 1/2%);
1511		-
1512	2701		2. Multiplied by:
1513		-
1514	2702		a. twenty (20) years of credited service, if the member
1515	2703		had performed less than twenty (20) years of credited
1516	2704		service, notwithstanding the actual number of years of
	2705	+
	2706	+	SB630 HFLR Page 54
	2707	+	BOLD FACE denotes Committee Amendments. 1
	2708	+	2
	2709	+	3
	2710	+	4
	2711	+	5
	2712	+	6
	2713	+	7
	2714	+	8
	2715	+	9
	2716	+	10
	2717	+	11
	2718	+	12
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	2728	+	22
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	2730	+	24
	2731	+
1517	2732		credited service perfor med by the member prior to the
1518	2733		date of disability, or
1519		-
1520	2734		b. the actual number of years of credited service and
1521	2735		fraction thereof performed by the member prior to the
1522	2736		date of disability, if the member had performed twenty
1523	2737		(20) or more years of credited service;
1524		-
1525	2738		3. Multiplied by the greater of subparagraph a of this
1526	2739		paragraph and division 1 of subparagraph b of this paragraph or
1527	2740		division 2 of subparagraph b of this paragraph, as applic able:
1528		-
1529	2741		a. the final average salary of the member, as se t forth
1530	2742		in paragraph 9 of Section 2-300 of this title, and
1531		-
1532	2743		b. (1) the top base salary currently paid to the highest
1533	2744		nonsupervisory position in the participating
1534	2745		agency of the member at the time each monthly
1535	2746		payment is made, limited to the a nnual salary
1536	2747		limit of the Economic Growth and Tax Relief
1537	2748		Reconciliation Act of 2001 described in paragraph
1538		-
1539		-	ENR. S. B. NO. 630 Page 36
1540	2749		9 of Section 2-300 of this title, for the
1541	2750		following positions:
1542		-
1543	2751		(a) Oklahoma Highway Patrolman,
1544		-
1545	2752		(b) Communications Dispatcher,
1546		-
1547	2753		(c) Capitol Patrolman,
1548		-
1549	2754		(d) Lake Patrolman, and
	2755	+
	2756	+	SB630 HFLR Page 55
	2757	+	BOLD FACE denotes Committee Amendments. 1
	2758	+	2
	2759	+	3
	2760	+	4
	2761	+	5
	2762	+	6
	2763	+	7
	2764	+	8
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1550	2781
1551	2782		(e) Oklahoma State Bureau of Investigation -
1552	2783		Special Agent or Criminalist,
1553		-
1554	2784		Provided, the participating employer must certify to the System
1555	2785		in writing the top base s alary currently paid to the highes t
1556	2786		nonsupervisory position for division (1) of subparagraph b of this
1557	2787		paragraph, or
1558		-
1559	2788		(2) the actual average salary currently paid to the
1560	2789		highest nonsupervisory position in the
1561	2790		participating agency of the membe r at the time
1562	2791		each monthly payment is made, limited to the
1563	2792		annual salary limit of the Economic Growth and
1564	2793		Tax Relief Reconciliation Act of 2001, described
1565	2794		in paragraph 9 of Section 2-300 of this title,
1566	2795		for the following positions:
1567		-
1568	2796		(a) Alcoholic Beverage Laws Enforcement (ABLE)
1569	2797		Commission - ABLE Commission Agent III,
1570		-
1571	2798		(b) Oklahoma State Bureau of Narcotics and
1572	2799		Dangerous Drugs Control - Narcotics Agent
1573	2800		III,
1574		-
1575	2801		(c) Oklahoma Tourism and Recreation Department -
1576	2802		Park Ranger II,
1577		-
1578	2803		(d) State Board of Pharmacy - Pharmacy
1579	2804		Inspector,
1580		-
1581	2805		(e) University of Oklahoma - Police Officer, and
1582	2806
1583		-	ENR. S. B. NO. 630 Page 37
	2807	+	SB630 HFLR Page 56
	2808	+	BOLD FACE denotes Committee Amendments. 1
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	2831	+	24
1584	2832
1585	2833		(f) Oklahoma State University - Police Officer,
1586		-
1587	2834		Provided, the participating employer must certify to the System
1588	2835		in writing the actual average gross salary currently paid to the
1589	2836		highest nonsupervisory position for division (2) of subparagraph b
1590	2837		of this paragraph;
1591		-
1592	2838		4. No member of the System receiving benefits prescribe d by
1593	2839		this subsection who retired prior to July 1, 2002, shall receive a
1594	2840		benefit of less than the amount the member was receiving as of June
1595	2841		30, 2002;
1596		-
1597	2842		5. The Board of Trustees shall promulgate rules as necessary to
1598	2843		implement the provisions of this subsecti on; and
1599		-
1600	2844		6. If such member participates in the Oklahoma Law Enforcement
1601	2845		Deferred Option Plan pursuant to Section 2-305.2 of this title, then
1602	2846		such member’s disability pension provided pursuant to this
1603	2847		subsection shall be reduced to account for such member ’s
1604	2848		participation in the Oklahoma Law Enforcement Deferred Option Plan.
1605		-
1606	2849		F. A member who meets the definition of disability as defined
1607	2850		in paragraph 11 of Section 2 -300 of this title and whose disability
1608	2851		is by means of personal and traumatic injury of a catast rophic
1609	2852		nature and in the line of duty, shall receive a monthly benefit
1610	2853		equal to:
1611		-
1612	2854		1. Two and one-half percent (2 1/2%);
1613		-
1614	2855		2. Multiplied by:
	2856	+
	2857	+	SB630 HFLR Page 57
	2858	+	BOLD FACE denotes Committee Amendments. 1
	2859	+	2
	2860	+	3
	2861	+	4
	2862	+	5
	2863	+	6
	2864	+	7
	2865	+	8
	2866	+	9
	2867	+	10
	2868	+	11
	2869	+	12
	2870	+	13
	2871	+	14
	2872	+	15
	2873	+	16
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	2875	+	18
	2876	+	19
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	2878	+	21
	2879	+	22
	2880	+	23
	2881	+	24
1615	2882
1616	2883		a. twenty (20) years of service, regardless of the actual
1617	2884		number of years of credited service performed by the
1618	2885		member prior to the date of disability, if the member
1619	2886		had performed less than twenty (20) years of service,
1620	2887		or
1621		-
1622	2888		b. the actual number of years of service performed by th e
1623	2889		member if the member had performed twenty (20) or more
1624	2890		years of service;
1625		-
1626		-
1627		-	ENR. S. B. NO. 630 Page 38
1628	2891		3. Multiplied by a final average salary equal to:
1629		-
1630	2892		a. the salary which the member would have received
1631	2893		pursuant to statutory salary schedules in effect upon
1632	2894		the date of the disabilit y for twenty (20) years of
1633	2895		service prior to disability . The final average salary
1634	2896		for a member who performed less than twenty (20) years
1635	2897		of service prior to disability shall be computed
1636	2898		assuming that the member was paid the highest salary
1637	2899		allowable pursuant to the law in effect at the time of
1638	2900		the member’s disability based upon twenty (20) years
1639	2901		of service and with an assumption that the member was
1640	2902		eligible for any and all increases in pay based upon
1641	2903		rank during the entire period. If the salary of a
1642	2904		member is not prescribed by a specific salary schedule
1643	2905		upon the date of the member ’s disability, the final
1644	2906		average salary for the member shall be computed by the
	2907	+
	2908	+	SB630 HFLR Page 58
	2909	+	BOLD FACE denotes Committee Amendments. 1
	2910	+	2
	2911	+	3
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	2931	+	23
	2932	+	24
	2933	+
1645	2934		member’s actual final average salary or the highest
1646	2935		median salary amount for a member whose salary wa s
1647	2936		prescribed by a specific salary schedule upon the date
1648	2937		of the member’s disability, whichever final average
1649	2938		salary amount would be greater, or
1650		-
1651	2939		b. the actual final average salary of the member if the
1652	2940		member had performed twenty (20) or more years of
1653	2941		service prior to disability.
1654		-
1655	2942		If such member participates in the Oklahoma Law Enforcement
1656	2943		Deferred Option Plan pursuant to Section 2-305.2 of this title, such
1657	2944		member’s disability pension provided pursuant to this subsection
1658	2945		shall be adjusted as provided in Sectio n 2-305.2 of this title to
1659	2946		account for such member ’s participation in the Oklahoma Law
1660	2947		Enforcement Deferred Option Plan.
1661		-
1662	2948		G. A member who meets the definition of disability as defined
1663	2949		in Section 2-300 of this title and whose disability occurred prior
1664	2950		to the member’s normal retirement date but after completing three
1665	2951		(3) years of vesting service and n ot by reason of the performance of
1666	2952		the member’s duties or as a result of the member’s willful
1667	2953		negligence shall receive a monthly benefit equal to two and one -half
1668	2954		percent (2 1/2%) of final average salary multiplied by the number of
1669	2955		years of the member’s credited service.
1670		-
1671		-	ENR. S. B. NO. 630 Page 39
1672		-
1673	2956		H. Payment of a disability pension shall commence as of the
1674	2957		first day of the month coinciding or next following the date of
	2958	+
	2959	+	SB630 HFLR Page 59
	2960	+	BOLD FACE denotes Committee Amendments. 1
	2961	+	2
	2962	+	3
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	2984	+
1675	2985		retirement and shall continue as long as the member meets the
1676	2986		definition of total and permanent disability provided in this
1677	2987		section.
1678		-
1679	2988		I. For the purpose of determining the member’s disability under
1680	2989		subsection E, F or G of this section, the member shall be required
1681	2990		by the Board to be examined by a minimum of two recognized
1682	2991		physicians selected by the Board to determine t he extent of the
1683	2992		member’s injury or illness. The examining physicians shall furnish
1684	2993		the Board a detailed written report of the injury or illness of the
1685	2994		examined member establishing the extent of disability and the
1686	2995		possibilities of the disabled member bein g returned to his or her
1687	2996		regular duties or an alternate occupation or service covered by the
1688	2997		System after a normal recuperation period. The Board shall require
1689	2998		all retired disabled members who have not attained their normal
1690	2999		retirement date to submit to a physical examination once each year
1691	3000		for a minimum of three (3) years following retirement. The Board
1692	3001		shall select a minimum of two physicians to examine the ret ired
1693	3002		members and pay for their services from the fund . Any retired
1694	3003		disabled member found no lo nger disabled by the examining physicians
1695	3004		to perform the occupation of the member or an alternate occupation
1696	3005		or service covered by the System shall be required t o return to duty
1697	3006		and complete twenty (20) years of service as provided in subsection
1698	3007		A of this section, or forfeit all his or her rights and claims under
1699	3008		Section 2-300 et seq. of this title.
1700	3009
	3010	+	SB630 HFLR Page 60
	3011	+	BOLD FACE denotes Committee Amendments. 1
	3012	+	2
	3013	+	3
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	3034	+	24
	3035	+
1701	3036		J. The disability benefit under this section shall be for the
1702	3037		lifetime of the member unless such member is found no longer
1703	3038		disabled pursuant to subsection I of this section. Such member
1704	3039		shall not be entitled to the retirement benefit pursuant to
1705	3040		subsection A of this section unless such member returns to active
1706	3041		duty and is eligible for a retirement benefit as provided in
1707	3042		subsection A of this section.
1708		-
1709	3043		K. At the postoffer, preemployment physical examination
1710	3044		required under paragraph 6 of Section 2-300 of this title, the
1711	3045		physician selected by the Board shall determine the extent to which
1712	3046		a new member is disabled. If a member is determined to be partially
1713	3047		disabled, the physician shall assign a percentage of disability to
1714		-
1715		-	ENR. S. B. NO. 630 Page 40
1716	3048		such partial disability. If such member then becomes entitled to a
1717	3049		disability benefit under either subs ection E or subsection G of this
1718	3050		section, the benefit payable shall be reduced by the percentag e
1719	3051		which such member was determined to be disabled at the postoffer,
1720	3052		preemployment physical unless the Board makes a determination that
1721	3053		the initially determined p ercentage of disability at the
1722	3054		preemployment physical examination is unrelated to the reason fo r
1723	3055		the disability currently sought pursuant to subsection E or
1724	3056		subsection G of this section. Upon employment, the member shall
1725	3057		disclose to the Board any disabili ty payments received from any
1726	3058		source. The amount of disability to be paid to any member cannot
1727	3059		exceed one hundred percent (100%) disability from all sources. The
	3060	+
	3061	+	SB630 HFLR Page 61
	3062	+	BOLD FACE denotes Committee Amendments. 1
	3063	+	2
	3064	+	3
	3065	+	4
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	3083	+	22
	3084	+	23
	3085	+	24
	3086	+
1728	3087		provisions of this subsection shall apply only to members whose
1729	3088		effective date of membership is on or after July 1, 2000.
1730		-
1731	3089		L. In addition to the pension provided for under subsection F
1732	3090		of this section, if the member has one or more children under the
1733	3091		age of eighteen (18) years or under the age of twenty-two (22) years
1734	3092		if the child is enrolled full time full-time in and is regularly
1735	3093		attending a public or private school or any institution of highe r
1736	3094		education, Four Hundred Dollars ($400.00) a month shal l be paid from
1737	3095		the Fund for the support of each surviving child to the member or
1738	3096		person having the care and c ustody of such children until each child
1739	3097		reaches the age of eighteen (18) years or reaches the age of twenty-
1740	3098		two (22) years if the child is enrolle d full time full-time in and
1741	3099		is regularly attending a public or private school or any institution
1742	3100		of higher education.
1743		-
1744	3101		M. Notwithstanding any other provisions in Section 2 -300
1745	3102		through 2-315 of this title, in order to be eligible to receive
1746	3103		disability benefits, a me mber who meets the definition of disability
1747	3104		as defined in paragraph 11 of Section 2-300 of this title shall f ile
1748	3105		the member’s completed application for disability benefits with the
1749	3106		System before such member’s date of termination from service and
1750	3107		provide such additional information that the System’s rules require
1751	3108		within six (6) months of the System ’s receipt of such application.
1752	3109		If the member’s completed application for disability benefits is not
1753	3110		filed with the System before the member’s date of termination from
	3111	+
	3112	+	SB630 HFLR Page 62
	3113	+	BOLD FACE denotes Committee Amendments. 1
	3114	+	2
	3115	+	3
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	3134	+	22
	3135	+	23
	3136	+	24
	3137	+
1754	3138		service or such additional information as is required under the
1755	3139		System’s rules is not provided within s ix (6) months of the System’s
1756	3140		receipt of such application, such member shall be e ligible only for
1757	3141		such other benefits as are available to members o f the System and
1758		-
1759		-	ENR. S. B. NO. 630 Page 41
1760	3142		shall not be eligible to receive any disability benefits. For good
1761	3143		cause shown, the Board o f Trustees may waive the requirement that
1762	3144		the disability application be filed bef ore the member’s date of
1763	3145		termination from service. In no event shall a member be eligible to
1764	3146		receive any disability benefit if the member’s completed application
1765	3147		is filed more than six (6) months after the member’s date of
1766	3148		termination from service.
1767		-
1768	3149		N. If the requirements of Section 2-305.1C of this title are
1769	3150		satisfied, a member who, by reason of disability or attainment of
1770	3151		normal retirement date or age, is separated from serv ice as a public
1771	3152		safety officer with the member’s participating employer may elect to
1772	3153		have payment made directly to the provider for qualified healt h
1773	3154		insurance premiums by deduction from his or her monthly disability
1774	3155		benefit or monthly retirement payment, a fter December 31, 2006, in
1775	3156		accordance with Section 402(1) 402(l) of the Internal Revenue Code
1776	3157		of 1986, as amended. For distributions made after December 29,
1777	3158		2022, the election provided for under Section 402(l) of the Internal
1778	3159		Revenue Code of 1986, as amended, may be made whether payment of the
1779	3160		premiums is made directly to the provider of the accident or h ealth
	3161	+
	3162	+	SB630 HFLR Page 63
	3163	+	BOLD FACE denotes Committee Amendments. 1
	3164	+	2
	3165	+	3
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	3184	+	22
	3185	+	23
	3186	+	24
	3187	+
1780	3188		plan or qualified long-term care insurance contract by deduction
1781	3189		from a distribution from the System or is made to the member.
1782		-
1783	3190		SECTION 10. AMENDATORY 47 O.S. 2021, Section 2 -305.1C,
1784	3191		is amended to read as follows:
1785		-
1786	3192		Section 2-305.1C. A. A member who is an eligible retired
1787	3193		public safety officer and who wishes to have direct payments made
1788	3194		toward the member’s qualified health insurance premiums from the
1789	3195		member’s monthly disability benefit or monthly retirement payment
1790	3196		must make a written election in accordance with Section 402(1)
1791	3197		402(l) of the Internal Revenue Code of 1986, as amended, on the form
1792	3198		provided by the Oklahoma Law Enforcement Retirement Sys tem, as
1793	3199		follows:
1794		-
1795	3200		1. The election must be made after the mem ber separates from
1796	3201		service as a public safety officer with the member’s participating
1797	3202		employer;
1798		-
1799	3203		2. The election shall only apply to distributions from the
1800	3204		System after December 31, 2006, and to a mounts not yet distributed
1801	3205		to the eligible retired public sa fety officer;
1802		-
1803		-	ENR. S. B. NO. 630 Page 42
1804		-
1805	3206		3. Direct payments Payments from the System for an eligible
1806	3207		retired public safety officer’s qualified health insurance premiums
1807	3208		made directly to the provider of such coverage can only be made from
1808	3209		the member’s monthly disability benefit or m onthly retirement
1809	3210		payment from the System and cannot be made from the Oklahoma Law
1810	3211		Enforcement Deferred Option Plan; and
1811	3212
	3213	+	SB630 HFLR Page 64
	3214	+	BOLD FACE denotes Committee Amendments. 1
	3215	+	2
	3216	+	3
	3217	+	4
	3218	+	5
	3219	+	6
	3220	+	7
	3221	+	8
	3222	+	9
	3223	+	10
	3224	+	11
	3225	+	12
	3226	+	13
	3227	+	14
	3228	+	15
	3229	+	16
	3230	+	17
	3231	+	18
	3232	+	19
	3233	+	20
	3234	+	21
	3235	+	22
	3236	+	23
	3237	+	24
	3238	+
1812	3239		4. The aggregate amount of the exclusion from an eligible
1813	3240		retired public safety officer ’s gross income is Three Thousand
1814	3241		Dollars ($3,000.00) per calendar year.
1815		-
1816	3242		B. As used in this section:
1817		-
1818	3243		1. “Eligible retired public safety officer” is a member who, by
1819	3244		reason of disability or attainment of normal retirement date or age,
1820	3245		is separated from service as a public safety officer with the
1821	3246		member’s participating employer;
1822		-
1823	3247		2. “Public safety officer” means a member serving a public
1824	3248		agency in an official capacity, with or without compensation, as a
1825	3249		law enforcement officer, firefighter, chaplain, or a member of a
1826	3250		rescue squad or ambulance crew; and
1827		-
1828	3251		3. “Qualified health insurance premiums” means premiums for
1829	3252		coverage for the eligible retired public safety officer, the
1830	3253		eligible retired public safety officer ’s spouse, and dependents, as
1831	3254		defined in Section 152 of the Internal Revenue Code of 1986, as
1832	3255		amended, by an accident or health plan or a qualified long-term care
1833	3256		insurance contract, as defined in Section 7702B(b) of the Internal
1834	3257		Revenue Code of 1986, as amended. The health plan does not have to
1835	3258		be sponsored by the eligible retired public safety off icer’s former
1836	3259		participating employer.
1837		-
1838	3260		C. The Board shall may promulgate such rules or procedures as
1839	3261		are necessary to implement the provisions of this section or to
	3262	+
	3263	+	SB630 HFLR Page 65
	3264	+	BOLD FACE denotes Committee Amendments. 1
	3265	+	2
	3266	+	3
	3267	+	4
	3268	+	5
	3269	+	6
	3270	+	7
	3271	+	8
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	3279	+	16
	3280	+	17
	3281	+	18
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	3283	+	20
	3284	+	21
	3285	+	22
	3286	+	23
	3287	+	24
	3288	+
1840	3289		facilitate a member’s election under Section 402( l) of the Internal
1841	3290		Revenue Code of 1986, a s amended.
1842		-
1843	3291		SECTION 11. It being immediately necessary for the preservation
1844	3292		of the public peace, health or safety, an emergency is hereby
1845		-
1846		-	ENR. S. B. NO. 630 Page 43
1847	3293		declared to exist, by reason whereof this act shall take effect and
1848	3294		be in full force from and after its passage and approval.
1849	3295
1850		-
1851		-	ENR. S. B. NO. 630 Page 44
1852		-	Passed the Senate the 20th day of March, 2023.
1853		-
1854		-
1855		-
1856		-	Presiding Officer of the Senate
1857		-
1858		-
1859		-	Passed the House of Representatives the 24th day of April, 2023.
1860		-
1861		-
1862		-
1863		-	Presiding Officer of the House
1864		-	of Representatives
1865		-
1866		-	OFFICE OF THE GOVERNOR
1867		-	Received by the Office of the Governor this _______ _____________
1868		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1869		-	By: _______________________________ __
1870		-	Approved by the Governor of the State of Oklahoma this _____ ____
1871		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
1872		-
1873		-	_________________________________
1874		-	Governor of the State of Oklahoma
1875		-
1876		-
1877		-	OFFICE OF THE SECRETARY OF STATE
1878		-	Received by the Office of the Secretary of State this _______ ___
1879		-	day of __________________, 20 _______, at _______ o'clock _______ M.
1880		-	By: _______________________________ __
	3296	+	COMMITTEE REPORT BY: COMMITTEE ON BANKING, FINANCIAL SERVICES AND
	3297	+	PENSIONS, dated 04/03/2023 - DO PASS.