An Act
ENROLLED SENATE
BILL NO. 630 By: Montgomery of the Senate
and
Lepak of the House
An Act relating to state retirement syste ms; amending
11 O.S. 2021, Sections 49 -106, 49-106.1, as amended
by Section 5, Chapter 232, O.S.L. 2022, 49-106.5, 49-
109, 50-114, as amended by Section 1, Chapter 228,
O.S.L. 2022, 50-114.4, and 50-115, as amended by
Section 3, Chapter 306, O.S.L. 2022 (11 O.S. Supp.
2022, Section 49-106.1, 50-114, and 50-115), which
relate to the Oklahoma Firefighters Pension and
Retirement System and the Oklahoma Police Pension and
Retirement System; updati ng statutory compliance with
federal regulations; conforming language; amending 47
O.S. 2021, Sections 2-300, 2-305, as amended by
Section 2, Chapter 255, O .S.L. 2022, and 2-305.1C (47
O.S. Supp. 2022, Section 2 -305), which relate to the
Oklahoma Law Enforcement Retirement System; updating
statutory compliance with federal regulations;
conforming language; updating statutory reference;
updating statutory language; and declaring an
emergency.
SUBJECT: State retirement federal compliance
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 11 O.S. 2021, Section 49 -106, is
amended to read as follows:
Section 49-106. A. Any firefighter w ho reaches the
firefighter’s normal retirement date shall be entitl ed, upon written
ENR. S. B. NO. 630 Page 2
request, to retire from such service and be paid from the Oklahoma
Firefighters Pension and Retirement System a monthly pension equal
to the member’s accrued retirement ben efit; provided, that the
pension shall cease during any period of time the member may
thereafter serve for compe nsation in any municipal fire department
in the state. If such a member is reemploy ed by a participating
municipality in a position which is no t covered by the System,
retirement shall also include receipt by such member of in-service
distributions from t he System.
B. With respect to distributions under the System made for
calendar years beginning on or after January 1 , 2005, the System
shall apply the minimum distribution incidental benefit
requirements, incidental benefit requirements, and minimum
distribution requirements of Section 401(a)(9) of the Internal
Revenue Code of 1986, as a mended, in accordance with the fi nal
regulations under Sect ion 401(a)(9) of the Internal Revenue Code of
1986, as amended, including Treasury Regulations Sections
1.401(a)(9)-1 through 1.401(a)(9) -9; provided, however, that for
distributions required to be made after December 31, 2019, for
individuals who attain s eventy and one-half (70 1/2) years of age
after December 31, 2019, but before January 1, 2023, such
distributions shall take into account that age 70 1/2 was stricken
and age 72 was inserted in Section 401(a)(9)(B)(iv)(I), Se ction
401(a)(9)(C)(i)(I) and Se ction 401(a)(9)(C)(ii)(I) of the Internal
Revenue Code of 1986, as amended, and, provided further, that for
individuals who attain seventy-two (72) years of age after December
31, 2022, such distributions shall take into account t hat “age 72”
was stricken and “the applicable age”, as defined in Section
401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,
was inserted in Section 401(a)(9)(B)(iv)(I), Section
401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Inter nal
Revenue Code of 1986, as amended, in all cases notwithstanding any
provision of the System to the contrary. With respect to
distributions under the System made for calendar years beginning on
or after January 1, 2001, through December 31, 2004, the Sy stem
shall apply the minim um distribution requirements and incidental
benefit requirements of Section 401(a)(9) of the Internal Revenue
Code of 1986, as amended, in accordance with the regulations und er
Section 401(a)(9) of the Internal Revenue Code of 198 6, as amended,
which were proposed in January 2001, notwithstanding any provision
of the System to the contrary. Effective July 1, 1989,
ENR. S. B. NO. 630 Page 3
notwithstanding any other provision contained herein to the
contrary, in no event shall commencement of distribution o f the
accrued retirement b enefit of a member be delayed beyond April 1 of
the calendar year following the later of:
1. The calendar year in w hich the member reaches seventy and
one-half (70 1/2) years of age for a member who attains age seventy
and one-half (70 1/2) before Januar y 1, 2020, or effective for
distributions required to be made after December 31, 2019, but
before January 1, 2023, the calendar year in which the member
reaches seventy-two (72) years of age for an indiv idual who attains
age seventy and one-half (70 1/2) after December 31, 2019, or
effective for distributions required to be made after December 31,
2022, the calendar year in which the member reaches seventy -three
(73) years of age for an individual who attains age seventy -two (72)
after December 31, 2022, or “the applicable age”, as defined in
Section 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as
amended, if later; or
2. The actual retirement date of the member.
Effective September 8, 2009, notwithstanding anything to the
contrary of the System, the System, which is a governmental plan
(within the meaning of Section 414(d) of the Internal Revenue Code
of 1986, as amended) is treated as having complied with Section
401(a)(9) of the Internal Revenue Code of 1986, as amended, for all
years to which Section 401(a)(9) of the Internal Revenue Code of
1986, as amended, applies to the System if the System complies with
a reasonable and good-faith interpretation of Section 401(a)(9) of
the Internal Revenue Code of 1986, as amended.
C. Any member or benef iciary eligible to rec eive a monthly
benefit from the System may make an election to waive all or a
portion of monthly bene fits.
D. If the requirements of Section 49 -106.5 of this title are
satisfied, a member who, by reason of attai nment of normal
retirement date or age, is s eparated from service as a public safety
officer with the member’s participating municipality, may el ect to
have payment made directly to the provider for qualified health
insurance premiums by deduction from his or her monthly pensi on
payment, after Decem ber 31, 2006, in accordance with Section 402(1)
ENR. S. B. NO. 630 Page 4
402(l) of the Internal Revenue Code of 1986, as amended. For
distributions made after December 29, 2022, the election provided
for under Section 402( l) of the Internal Revenue Code of 1986, as
amended, may be made whether payment of the premiums is made
directly to the provider of the accident or health plan or qu alified
long-term care insurance contract by deduction from a distribution
from the System or is made to the member.
SECTION 2. AMENDATORY 11 O.S. 2021, Section 49-106.1, as
amended by Section 5, Chapter 232, O.S.L. 2022 (11 O.S. Supp. 2022,
Section 49-106.1), is amended to read as follows:
Section 49-106.1. A. In lieu of terminating employment and
accepting a service reti rement pension pursuant to Sections 49-101
and 49-106 of this title, any member of the Oklahoma Firefighters
Pension and Retiremen t System serving as an active firefighter in a
fire department of a participating municipality who has not less
than twenty (20) years of creditable service may elect to
participate in the Oklahoma Firefighters Deferred Option Plan and
defer the receipts o f benefits in accordance with the provisions of
this section.
B. For purposes of this section, creditable service shall
include service credit reciprocally recognized pursuant to Sections
49-100.1 through 49-100.8 and Sections 49-101, 49-101.1 and 49-101.2
of this title but for eligibility purposes only.
C. The duration of participation in the Oklahoma Firefighters
Deferred Option Plan for active firefighters shall not exceed five
(5) years. Participation in the Oklahoma Firefighters Deferred
Option Plan must begin the first day of a month and end on the last
day of a month. At the conclusion of a member’s participation in
the Oklahoma Firefighters Deferred Option Plan, the member shall
terminate employment with all participating mun icipalities as a
firefighter, and shall start receiving the member’s accrued monthly
retirement benefit from the System. Such a member may be reemp loyed
by a participating municipality but only in a position not covered
under the System, and receive in-service distributions o f such
member’s accrued monthly retirement benefit from the System.
D. When a member begins participation in the Oklahoma
Firefighters Deferred Option Plan, the contribution of the member
ENR. S. B. NO. 630 Page 5
shall cease. The employer contributions shall continue to be paid
in accordance with subsection B of Section 49-122 of this title.
Employer contributions for members who elect the Oklahoma
Firefighters Deferred Option Plan shall be credited equally to the
Oklahoma Firefighters Pension and Retirement System and to the
member’s Oklahoma Firefighters Deferred Option Plan account. The
monthly retirement benefits that would have been payable had th e
member elected to cease employment and receive a service retirement
shall be paid into the member’s Oklahoma Firefighters Defer red
Option Plan account.
E. 1. A member who participates in this plan sh all be eligible
to receive cost-of-living increases.
2. A member who participates in this plan shall earn interest
at a rate of two percentage points below the rate of return of the
investment portfolio of the System, but no less than the actuarial
assumed interest rate as certified by the actuary in the ye arly
evaluation report of the actuary. The interest shall be credited to
the individual account balance of the member on an annu al basis.
3. Effective November 1, 2013, the Oklahoma Firefighters
Deferred Option Plan account for a member whose first servi ce with a
participating municipality of the System occurs on or after November
1, 2013, and who participates for the first time i n the Oklahoma
Firefighters Deferred Option Plan on or after November 1, 2 013, and
has completed active participation in the Ok lahoma Firefighters
Deferred Option Plan, shall earn interest at a rate equal to the
actual rate of return o f the investment port folio of the System,
less one (1) percentage point to offset administrativ e costs of the
System as determined by the System.
F. A member in the plan shall receive, at the option of the
member, a lump-sum payment from the account equal to the payments to
the account or an annuity based upon the account of the member or
may elect any other method of payment if approved by the Board of
Trustees. If a member becomes so physically or mentally disabled
while in, or in consequence of, the pe rformance of his or h er duty
as to prevent the effective performance of his or her duties that
the State Board approves an in-line-of-duty disability pension, the
payment from the account shall be an in-line-of-duty disability
payment. Notwithstanding any other provision cont ained herein to
ENR. S. B. NO. 630 Page 6
the contrary, commencement of distributions under the Okla homa
Firefighters Deferred Option Plan shall be no la ter than the time as
set forth in subsection B of Section 49-106 of this title and a
member whose first serv ice with a participat ing municipality of the
System occurs on or after November 1, 2013, and wh o participates for
the first time in the Oklahoma Fir efighters Deferred Option Plan on
or after November 1, 2013, must receive a distribution of the entire
remaining balance in the m ember’s Oklahoma Firefighters Deferred
Option Plan account no later than A pril 1 of the calendar year
following the later of:
1. The calendar year in which the member reaches seventy and
one-half (70 1/2) years of age for a member who attains age seventy
and one-half (70 1/2) before January 1, 2020, or effective for
distributions required to be made after December 31, 2019, but
before January 1, 2023, the calendar year in which the member
reaches seventy-two (72) years of age for an individual who attains
age seventy and one-half (70 1/2) after December 31, 2019, or
effective for distrib utions required to be made after Decemb er 31,
2022, the calendar year in which the member reaches seven ty-three
(73) years of age for an individual who attains age s eventy-two (72)
after December 31, 2022, or “the applicable age”, as defined in
Section 401(a)(9)(C)(v) of the Internal Revenue Cod e of 1986, as
amended, if later; or
2. The actual retirement date of t he member.
G. If a member dies while mainta ining an account balance in the
plan the System shall pay to the designated recipient or re cipients
of the member, or if there is no designated recipient or if the
designated recipient predeceases the member, to the spouse of the
member, or if there is no spouse or if the spouse predeceases the
member, to the estate of the member a lump -sum payment equal to the
account balance of the member . If such member was receiving, or
eligible to receive, an in-line-of-duty disability pension at the
time of his or her death, payment of the account balance shall be a n
in-line-of-duty disability payment . If a designated recipient is
the surviving spouse of t he member, the surviving spouse shall
receive his or her portion of the account balance of the member
pursuant to subsection F of this section . The surviving spouse,
whether or not he or she is a designa ted recipient of the member,
ENR. S. B. NO. 630 Page 7
may elect to receive hi s or her portion of the account balance of
the member in the same manner as was applicable to the member.
H. In lieu of participating in the Oklahoma Firefighter s
Deferred Option Plan pursuant to subsect ions A, B, C, D, E and F of
this section, a member m ay elect to participate in the Oklahoma
Firefighters Deferred Option Plan pursuant to this subsection as
follows:
1. For purposes of this subsection and subsect ion I of this
section, the following defini tions shall apply:
a. “back drop date” means the member’s normal retirement
date or the date five (5) years before the member
elects to participate in the Oklahoma F irefighters
Deferred Option Plan, whichever dat e is later,
b. “termination date” means the date the member elects to
participate in the Oklahom a Firefighters Deferred
Option Plan pursuant to this subsection, and the date
the member terminates employment wi th all
participating municipalities as an acti ve firefighter,
c. “earlier attained credited service” means the credited
service earned by a mem ber as of the back drop date,
and
d. “deferred benefit balance” means all monthly
retirement benefits that would have been payable had
the member elected to cease employment on the back
drop date and receive a service retirement from the
back drop date to the termination date, all the
member’s contributions and one-half (1/2) of the
employer contributions from the ba ck drop date to the
termination date, with i nterest based on how the
benefit would have acc umulated on a compound annual
basis as if the member had participated in the
Oklahoma Firefighters Deferred Option Plan pursuant to
subsections A, B, C, D, E and F o f this section from
the back drop date to th e termination date; and
ENR. S. B. NO. 630 Page 8
2. At the termination date, the monthly pension benefit shall
be determined based on earlier attained credited service and on the
final average salary as of the back drop date. The member’s
individual deferred option account shal l be credited with an amount
equal to the deferred benefit balance, the member shall terminate
employment with all participating municipalities as a firefighter,
and shall start receiving the member’s accrued monthly retirement
benefit from the System . Such a member may be reemployed by a
participating municipality but only in a position not covered und er
the System, and receive in-service distributions of such member’s
accrued monthly retirement benefit from the System. The provisions
of subsections B, C, E, F and G of this section shall apply to this
subsection. A member shall not participate in the Oklahoma
Firefighters Deferred Option Plan pursuant to this subsection if the
member has elected to participate i n the Oklahoma Firefighters
Deferred Option Plan pursuant to subsections A, B, C, D, E and F of
this section.
I. Certain surviving spouses and members shall be eligible to
participate in the Oklahoma Firefighters Deferred Option Plan
pursuant to subsectio n H of this section and this subsection.
1. For purposes of this subsection, the following definitions
shall apply:
a. “back drop election dat e” means the date the surviving
spouse or member elects to commence participation in
the Oklahoma Firefighters De ferred Option Plan
pursuant to subsectio n H of this section and this
subsection,
b. “interest” means the actuarial assumed interest rate
as certified by the actuary in the yearly evaluation
report of the actuary,
c. “monthly adjustment amount” means the difference
between the monthly pension p rior to the back drop
election and the adjusted month ly pension due to the
back drop election,
d. “back drop pension adjustment amount” means the sum of
all the monthly adjustment amounts adjusted for
ENR. S. B. NO. 630 Page 9
interest from the pension commencement date to the
back drop election date, and
e. “deferred benefit balance adjustment amount” means the
interest on the deferr ed benefit balance from the
pension commencement date to the back drop election
date.
2. If a member who has mor e than twenty (20) years of
creditable service and is eligible to receive a service retirement
pension dies on or after June 4, 2007, and prior to terminating
employment, the member’s surviving spouse shall be eligible to elect
to receive a benefit determi ned as if the member had elected to
participate in the Ok lahoma Firefighters Deferred Option Pl an in
accordance with subsection H of this secti on on the day immediately
preceding such member’s death. Prior to July 1, 2010, the surviving
spouse must make any such election within one (1) yea r from the date
of the member’s death. Effective July 1, 20 10, the surviving spouse
must make any such elec tion within ninety (90) days from the date of
the member’s death. If on or after June 4, 2007, such election is
made, the monthly pension such surv iving spouse is entitl ed to
receive shall be adjusted in acc ordance with the provisions of
subsection H of this section to account for the member’s
participation in the Oklahoma Firefighters Deferred Option Plan.
The surviving spouse may only make this el ection if the member h as
not previously elected to participa te in the Oklahoma Firefighters
Deferred Option Plan. For purposes of this election, the surviving
spouse must have been married to the firefighter for the thir ty (30)
continuous months preceding the firefighter’s death; provided, the
surviving spouse of a member who died while in, or as a consequence
of, the performance of the member’s duty for a participating
municipality shall not be subject to the marriage li mitation for
this election.
3. If a member has more than twenty (20) years of creditable
service and is eligible for a retirement for disability monthly
pension pursuant to Section 49-109 of this title on or after June 4,
2007, such member shall be eligib le to elect to receive a benefit
determined as if the member had elected to participate in the
Oklahoma Firefighters Deferred Option Plan, in accordance with
subsection H of this section, on the day immediately preceding the
date of the member’s disability retirement, provided such electio n
ENR. S. B. NO. 630 Page 10
is made within two (2) years from the date of the member ’s
disability retirement. The disability monthly pension such member
is receiving, or entitled to receive, shall be adjusted in
accordance with the provisions of s ubsection H of this section to
account for the member’s participation in the Oklahoma Firefigh ters
Deferred Option Plan. The deferred benefit balance such member is
entitled to receive shall be reduced by the back drop pension
adjustment amount and increa sed by the deferred benefit balanc e
adjustment amount. The member may only make a back drop e lection if
the deferred benefit balance after the adjustment described in this
paragraph is greater than Zero Dollars ($0.00). The member may only
make this election if the member has not previou sly elected to
participate in the Oklahoma Firefighters Defe rred Option Plan.
4. If a member has more than twenty (20) years of creditable
service and filed a grievance for wrongful termination occu rring on
or after June 4, 2007, or is not a member of a collective bargaining
organization as a firefighter, is involuntarily terminated and is
seeking to have his or her position as a firefighter reinstated
through a legal process, but is not reinstated a s an active member,
such member shall be eligible to ele ct to receive a benefit
determined as if the member had elected to participate in the
Oklahoma Firefighters De ferred Option Plan in accordance with
subsection H of this section on the day immediately preceding the
date of the member’s termination. Such election must be made within
two (2) years from the date of the member’s termination as an active
member and, if the member’s case pertaining to the member’s
termination is on appeal to a court of compe tent jurisdiction,
within such period set by the State B oard in its sole discretion.
The monthly pension such member is receiving, or entitled to
receive, shall be adjusted in accordance with the provisions of
subsection H of this section to account for t he member’s
participation in the Oklahoma Firefighters D eferred Option Plan.
The deferred benefit balance such member is entitled to receive
shall be reduced by the back drop pension adjustment amount and
increased by the deferred benefit balance adjustme nt amount. The
member may only make a back drop electio n if the deferred benefit
balance after the adjustment described in this paragraph is greater
than Zero Dollars ($0.00). The member may only make this election
if the member has not previously electe d to participate in the
Oklahoma Firefighters Deferred O ption Plan.
ENR. S. B. NO. 630 Page 11
5. Subparagraphs d and e of paragraph 1 and paragraphs 3 and 4
of this subsection are effective J une 4, 2007, provided the Internal
Revenue Service issues a favorable determination letter for the
System which includes the provisions of such s ubparagraphs and
paragraphs without modification or as modified to conform to any
changes required by the Inter nal Revenue Service as part of its
determination letter review process. In the event the Internal
Revenue Service does not issue such a determin ation letter which
includes the provisions of such subparagraphs or paragraphs without
modification or as modif ied to conform to any changes required by
the Internal Revenue Service as part of its dete rmination letter
review process, then subparagraphs d a nd e of paragraph 1 and
paragraphs 3 and 4 of this subsection shall be repealed effective
June 4, 2007.
SECTION 3. AMENDATORY 11 O.S. 2021, Section 49-106.5, is
amended to read as follows:
Section 49-106.5. A. A member who is an eligible retired
public safety officer and who wishes to have direct payments made
toward the member’s qualified health insurance premiums from the
member’s monthly disability benefit or monthly pensi on payment must
make a written election in accordance with Section 402(1) 402(l) of
the Internal Revenue Code of 1986, as amended, on the form provided
by the Oklahoma Firefighters Pension and Retirement System, as
follows:
1. The election must be made after the member separates from
service as a public safety officer with the member ’s participating
municipality;
2. The election shall only apply to distributions from t he
System after December 31, 2006, and to amounts no t yet distributed
to the eligible retired p ublic safety officer;
3. Direct payments Payments from the system for an eligible
retired public safet y officer’s qualified health insurance premiums
made directly to the provider of such coverage can only be made from
the member’s monthly disability bene fit or monthly pension payment
from the System and cannot be made from the Deferred Option Plan;
and
ENR. S. B. NO. 630 Page 12
4. The aggregate amount of the exclusion from an eligible
retired public safety officer’s gross income is Three Thousand
Dollars ($3,000.00) per calendar year.
B. As used in this section:
1. “Public safety officer ” means a member serving a public
agency in an official capacity, with or without compensation, as a
law enforcement officer, firefighter, chaplain, or as a member of a
rescue squad or ambulance crew;
2. “Eligible retired public safety officer ” means a member who,
by reason of disability or a ttainment of normal retirement date or
age, is separated from service as a public safety officer with the
member’s participating municipality; and
3. “Qualified health insurance p remiums” are premiums for
coverage for the eligible retired public safety o fficer, the
eligible retired public safety officer ’s spouse, and dependents, as
defined in Section 152 of the Inter nal Revenue Code of 1986, as
amended, by an accident or health pla n or a qualified long-term care
insurance contract, as defined in Section 7 702B(b) of the Internal
Revenue Code of 1986, as amended. The health plan does not have to
be sponsored by the eli gible retired public safety officer’s former
participating municip ality.
C. The Oklahoma Firefighters Pension and Retirement Board shall
may promulgate such rules or procedures as are necessary to
implement the provisions of this section or to facilitate a member’s
election under Section 402( l) of the Internal Revenue C ode of 1986,
as amended.
SECTION 4. AMENDATORY 11 O.S. 2021, Section 49-109, is
amended to read as follows:
Section 49-109. A. Whenever any firefighter serving in any
capacity in a regularly constituted fi re department of a
municipality shall become so physically or mentally disa bled while
in, or in consequence of, the p erformance of the firefighter ’s duty
as to prevent the effective performance of the firefighter ’s duties,
the State Board may, upon the fir efighter’s written request, or
without such request if the State Board deem s it for the good of the
ENR. S. B. NO. 630 Page 13
department, retire the firefighter from active service, and i f so
retired, shall direct that the firefighter be p aid from the System a
monthly pension equal to the greater of:
1. Fifty percent (50%) of the average monthly salary w hich was
paid to the firefighter during th e last thirty (30) months of the
firefighter’s service; or
2. Two and one-half percent (2 1/2%) of the firefighter’s final
average salary multiplied by the membe r’s years of credited service,
not to exceed thirty (30) years, provided such firefighter has
completed twenty (20) or more years of credi ted service.
B. If the disability ceases within two (2) years from the date
of the firefighter’s disability retiremen t and before the
firefighter’s normal retirement dat e, the formerly disabled person
shall be restored to active service at the salary atta ched to the
rank the firefighter held at the time of the firefighter’s
disability retirement pr ovided the firefighter is capable of
performing the duties of a firefighter . Whenever such disability
shall cease, such disability pension provided pursuant to paragraph
1 of subsection A of this section shall ce ase. If a firefighter
participates in the Oklahoma Firefighters D eferred Option Plan
pursuant to Section 49 -106.1 of this title, the firefighter’s
disability pension provided pursuant to this subsection shall be
reduced to account for the firefighter’s participation in the
Oklahoma Firefighters De ferred Option Plan.
C. Whenever any firefighter, who has served in any cap acity in
a regularly constituted fire depa rtment of a municipality of the
state, and who has served less than the firefighter’s normal
retirement date, shall become so physically or mentally disabled
from causes not arising in the line of duty as to preven t the
effective performance of the firefig hter’s duties, the firefighter
shall be entitled to a pension during the continuance of said such
disability based upon the firefighter’s service period which shall
be fifty percent (50%) of the average monthly salary w hich was paid
to the firefighter duri ng the last sixty (60) months of the
firefighter’s service.
D. No firefighter shall accrue additiona l service time while
receiving a disability pension; provided furt her, that nothing
ENR. S. B. NO. 630 Page 14
herein contained shall affect the eligibility of any firefighter to
apply for and receive a retirement pension afte r the firefighter’s
normal retirement date; provided furt her, that no firefighter shall
receive retirement benefits from th e System during the time the
firefighter is receivin g disability benefits from the System . Any
member or beneficiary eligible to rec eive a monthly benefit pursuant
to this section may make an election to waive all or a portion of
monthly benefits.
E. If the requirements of Section 4 49-106.5 of this act title
are satisfied, a member who, by reason of disability, is separated
from service as a public safety officer with the member’s
participating municipal ity, may elect to have payment made directl y
to the provider for q ualified health insurance premiums by deductio n
from his or her monthly di sability benefit, after December 31, 2006,
in accordance with Section 402(1) 402(l) of the Internal Revenue
Code of 1986, as amended. For distributions made after De cember 29,
2022, the election provided for under Section 402( l) of the Internal
Revenue Code of 1986, as amended, may be made whether payment of the
premiums is made directly to the provider of the accident or hea lth
plan or qualified long-term care insurance contract by deducti on
from a distribution from the System or is made to the member.
SECTION 5. AMENDATORY 11 O.S. 2021, Section 50-114, as
amended by Section 1, Chapter 228, O.S.L. 20 22 (11 O.S. Supp. 2022,
Section 50-114), is amended to read as fol lows:
Section 50-114. A. The State Board is hereby authorized to pay
out of funds in the System a month ly service pension to any member
eligible as hereinafter provided, not exceeding in a ny event the
amount of money in such funds and not exceeding in any event the
accrued retirement benefit for such member, except as provided for
herein. In order for a member to be eligible for such service
pension the following requirements must be compl ied with:
1. The member’s service with the police department for any
participating municip ality must have ceased; however, a mem ber may
be subsequently reemployed in the position of police chief pursuant
to subsection C of Section 50-112 of this title;
2. The member must have reached the member ’s normal retirement
date; and
ENR. S. B. NO. 630 Page 15
3. The member must have complied with any agreement as t o
contributions by the member and other me mbers to any funds of the
System where said agreement has been made as provided by th is
article; provided, that should a retired member receive disabil ity
benefits as provided in this and other sections of this art icle, the
time the retired member is recei ving said disability benefits shall
count as time on active service if the retired me mber should be
recalled by the Chief of Pol ice from said disability retirement. It
shall be necessary before said such time shall be counted toward
retirement that the retired member make the same contribution as the
member would have otherwise made if on acti ve service for the time
the retired member was disabled.
B. Any member complying with all requirements of this article,
who reaches normal retirement date, upon applicati on, shall be
retired at the accrued retirement benefit. When a member has served
for the necessary number of years and is other wise eligible, as
provided in this article, if s uch member is discharged without caus e
by the participating municipality, the me mber shall be eligible for
a pension.
C. Effective July 1, 1989, in no event shall c ommencement of
distribution of the accrued retirement benefit of a member be
delayed beyond April 1 of the calendar year followi ng the later of:
1. The calendar year in w hich the member reaches seventy and
one-half (70 1/2) years of age for a member who attains age seventy
and one-half (70 1/2) before January 1, 2020, o r effective for
distributions required to be made after Decemb er 31, 2019, but
before January 1, 2023 , the calendar year in which the member
reaches seventy-two (72) years of age for an individual who attains
age seventy and one-half (70 1/2) after Decembe r 31, 2019, or
effective for distributions required to be made after December 31,
2022, the calendar year in which the member reaches seventy-three
(73) years of age for an individual who at tains age seventy-two (72)
after December 31, 2022, or “the applicable age” as defined in
Section 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as
amended, if later; or
2. The actual retirement date of the member.
ENR. S. B. NO. 630 Page 16
For distributions made for cal endar years beginning on or after
January 1, 2001, through December 31, 2004, the System shall apply
the minimum distribution requi rements and incidental benefit
requirements of Section 401(a)(9) of the Internal Revenue Code of
1986, as amended, in accorda nce with the regulations under Section
401(a)(9) of the Internal Revenue Code of 1986, as amended, which
were proposed on January 1 7, 2001, notwithstanding any provision of
the System to the contrary. For distributions made for calendar
years beginning on or after January 1, 2005, the System shal l apply
the minimum distribution incidental benefit requirements, incidental
benefit requirements, and minimum distribution require ments of
Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,
in accordance with the final regulations under Section 401(a)(9) of
the Internal Revenue Code of 1986, as amended, including Treasury
Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9)-9; provided,
however, that for distributions required to be made after De cember
31, 2019, for individuals who attai n seventy and one-half (70 1/2)
years of age after December 31, 2019, but before January 1, 2023,
such distributions shall take into account that age 70 1/2 was
stricken and age 72 was inserted in Section 401(a)(9)(B)(iv)(I),
Section 401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the
Internal Revenue Code of 1986, as amended, and, provided further,
that for individuals who a ttain seventy-two (72) years of age after
December 31, 2022, such distributions shall tak e into account that
“age 72” was stricken and “the applicable age”, as defined in
Section 401(a)(9)(C)(v) of the Internal Revenu e Code of 1986, as
amended, was inserted in Section 401(a)(9)(B)(iv)(I), Section
401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii) (I) of the Internal
Revenue Code of 1986, as amen ded, in all cases notwithstanding any
provision of the System to the contrary . Effective January 1, 2009,
with respect to the Oklahoma Police Deferred Option Plan, to the
extent applicable, no minimum distribution is required for 2009 in
accordance with Section 401(a)(9)(H) of the Internal Revenue Code of
1986, as amended.
Effective September 8, 2009, notwithstanding anything to the
contrary of the System, the System, which is a governmental plan
(within the meaning of Section 414(d) of the Internal Revenue Code
of 1986, as amended) is treated as having complied with Section
401(a)(9) of the Internal Revenue Code of 1986, as a mended, for all
years to which Section 401(a)(9) of the Internal Revenue Code of
1986, as amended, applies to the System if the System complies with
ENR. S. B. NO. 630 Page 17
a reasonable and good-faith interpretation of Section 401(a)(9) of
the Internal Revenue Code of 1986, as am ended.
D. In the event of the death of any member who has been awarded
a retirement benefit or is eligible therefor as provided in this
section, such member’s beneficiaries shall be paid such retirement
benefit. The remaining portion of the member’s retirement benefit
shall be distributed to the beneficiaries at least as rapidly as
under the method of distribution to the member. Effective March 1,
1997, if a member to whom a retirement benefit has been awarded or
who is eligible therefor dies prior to th e date as of which the
total amount of retirement benefit paid equals the total amount of
the employee contributions paid by or on behalf of the member and
the member does not have a surviving beneficiary under paragraph 13
of Section 50-101 of this title, the total benefits paid as of the
date of the member’s death shall be subtracted from the accumulated
employee contribution amount and the balance, if greater than zero
(0), shall be paid to the member ’s estate.
E. The State Board may review and affirm a member’s request for
retirement benefits prior to the member’s normal retirement date
provided that no retirement benefits are paid prior to the normal
retirement date.
F. A member retired under the provisions of this article may
apply to the State Board to have the member’s retirement benefits
set aside and may make application for disability benefits. Upon
approval of the disability benefits, the member would become subject
to all provisions of this article p ertaining to disability
retirement.
G. Upon the death of a retired member, the benefit payment for
the month in which the retired member died, if not previously paid,
shall be made to the beneficiary of the member, which shall include
a successor in inter est for whom an affidavit is provided to the
System in accordance with Section 393 of Title 58 of the Oklahoma
Statutes, or if there is no surviving beneficiary under paragraph 13
of Section 50-101 of this title, to the member’s estate or, if
properly designated by the member, a trust. Upon the death of a
beneficiary, the benefit payment for the month in which t he
beneficiary died, if not previously paid, shall be made to the
beneficiary’s estate or, if properly designated by the beneficiary,
ENR. S. B. NO. 630 Page 18
to a trust. Such benefit payment shall be made in an amount equal
to a full monthly benefit payment regardless of the day of the month
in which the retired member or beneficiary died.
H. If the requirements of Section 50-114.4 of this title are
satisfied, a member who, by reason of attainment of normal
retirement date or age, is separated from service as a public safety
officer with the member’s participating municipality, may elect to
have payment made directly to the provider for qualified health
insurance premiums by deduction from his or her monthly pension
payment, after December 31, 2006, in accordance with Section 402(l)
of the Internal Revenue Code of 1986, as amended. For distributions
made after December 29, 2022, the election provided for under
Section 402(l) of the Internal Revenue Code of 1986, as amended, may
be made whether payment of the premiums is made directly to the
provider of the accident or health plan or qualified lon g-term care
insurance contract by deduction from a distribution from the System
or is made to the member .
SECTION 6. AMENDATORY 11 O.S. 2021, Section 50-114.4, is
amended to read as follows:
Section 50-114.4. A. A member who is an eligible retired
public safety officer and who wishes to have direct payment s made
toward the member’s qualified health insurance premiums from the
member’s monthly disability benefit or monthly pension p ayment must
make a written election in accordance with Section 402(l) of the
Internal Revenue Code of 1986, as amended, on the f orm provided by
the System, as follows:
1. The election must be made after the member separates from
service as a public safety officer with the member’s participating
municipality;
2. The election shall only apply to distributions from the
System after December 31, 2006, and to amounts not yet di stributed
to the eligible retired public safety officer;
3. Direct payments Payments from the System for an eligible
retired public safety officer’s qualified health insurance premiums
made directly to the provi der of such coverage can only be made from
the member’s monthly disability benefit or monthly pension payment
ENR. S. B. NO. 630 Page 19
from the System and cannot be made from the Deferred Option Plan;
and
4. The aggregate am ount of the exclusion from an eligible
retired public safety officer’s gross income is Three Thousan d
Dollars ($3,000.00) per calendar year.
B. As used in this section:
1. A “public safety officer” is a member serving a public
agency in an official capac ity, with or without compensation, as a
law enforcement officer, firefighter, chaplain, or as a memb er of a
rescue squad or ambulance crew;
2. An “eligible retired public safety offic er” is a member who,
by reason of disability or a ttainment of normal ret irement date or
age, is separated from service as a publ ic safety officer with the
member’s participating municipality; and
3. “Qualified health insurance premiums ” are for coverage for
the eligible retired public safety officer, th e eligible retired
public safety officer’s spouse, and dependents, as defined i n
Section 152 of the Internal Revenue Code o f 1986, as amended, by an
accident or health plan or a qualified long -term care insurance
contract, as defined in Section 7702B(b) of the Internal Revenue
Code of 1986, as amended. The health plan does not have to be
sponsored by the eligible retired publ ic safety officer’s former
participating municipality.
C. The State Board shall may promulgate such rules or
procedures as are necessary to implement the p rovisions of this
section or to facilitate a member ’s election under Section 402(l) of
the Internal Revenue Code of 1986, as amended.
SECTION 7. AMENDATORY 11 O.S. 2021, Section 50-115, as
amended by Section 3, Chapter 306, O.S.L. 2022 (11 O.S. Supp. 2022,
Section 50-115), is amended to read as follows:
Section 50-115. A. The State Board is authorized to pay a
disability benefit to a member of the System or a pension to the
beneficiaries of such member eligible as hereinafter provided, not
exceeding the accrued retirement b enefit of the member, except as
ENR. S. B. NO. 630 Page 20
otherwise provided in this article. Such disability benefit shall
be payable immediately upon determi nation of eligibility. Any
preexisting condition identified at the time of any initial or
subsequent membership shall be used to offset the percentage of
impairment to the whole person in determining any disability
benefit. Once the initial disability be nefit has been awarded by
the Board on the basis of the percentage of impairment to the whole
person, the member shall hav e no further recourse to increase the
awarded percentage of impairment.
B. In order for any member to be eligible for any disability
benefit, or the member’s beneficiaries to be eligible for a pension,
the member must have complied with any agreement as t o contributions
by the member and other members to any funds of the System where the
agreement has been made as provided by this arti cle; and the State
Board must find:
1. That the member incurred a permanent total disability or a
permanent partial disability or died while in, and in consequence
of, the performance of duty as an officer; or
2. That such member has served ten (10) year s and incurred a
permanent total disability or a permanent partial disability or has
died from any cause.
C. In the event of the death of any member who has been awarded
a disability benefit or is eligible therefor as provided in this
article, the member’s beneficiary shall be paid the benefit.
D. 1. As of the date of determination by the State Board that
a member has a permanent in-line disability, the member shall be
awarded a normal disability benefit, as defined in Section 50-101 of
this title.
2. If an injury to a member results from a violent act as
defined by this paragraph while in the performance of his or her
duties as a police officer, the State Board shall make a
determination that the member has sustained a one-hundred-percent
disability and shall make the benefit award in accordance with that
standard. As used in this paragraph, “violent act” means a violent
attack upon the member by means of a dan gerous weapon including, but
ENR. S. B. NO. 630 Page 21
not limited to, a firearm, knife, automobile, explosive device or
other dangerous weapon.
E. If the participating municipality denies a disabled member
the option of continuing employment instead of retiring on a
disability pension, then the burden of proof rests with the
participating municipality to show cause to the State Board that
there is no position as a sworn officer within the police department
of that municipality which the member can fill.
F. Upon determination by the State Board that a member is
physically or mentally disabled and that the disability is permanent
and total and that the member has completed ten (10) years of
credited service and is disabled by any cause, the member shall
receive a disability benefit on the basis of the member’s accrued
retirement benefit. A permanent and total impairment equates to one
hundred percent (100%) of accrued retirement benefit.
G. Upon determination by the State Board that a member is
physically or mentally disabled and that the disability is permanent
and partial and that the member has completed ten (10) years of
credited service as a member and is disabled from any cause, the
member shall be awarded a disability benefit on the basis of the
member’s years of credited se rvice as a member and the percentage of
impairment to the whole person, as defined by the standards of the
impairment as outlined in the “American Medical Association’s Guides
to the Evaluation of Permanent Impairment ”, on the basis of the
following table:
1% to 49% impaired = 50% of accrued retirement benefit
50% to 74% impaired = 75% of accrued retirement benefit
75% to 99% impaired = 100% of accrued retirement benefit.
H. Before making a finding as to the disability of a membe r,
the State Board shall require that, if the member is able, the
member shall make a certificate as to the disability which shall be
subscribed and sworn to by the member. It shall also require a
certificate as to such disability to be made by some physi cian
licensed to practice in this state as selected by the State Board.
The State Board may require other evidence of disability before
ENR. S. B. NO. 630 Page 22
making the disability benefit. The salary of any such member shall
continue while the member is so necessarily confine d to such
hospital bed or home and necessarily requires medical care or
professional nursing on account of such sickness or disability for a
period of not more than six (6) months, after which the period the
other provisions of this article may apply. The State Board, in
making disability benefits, shall act upon the written request of
the member or without such request, if it deem it for the good of
the police department. Any disability benefits shall cease when the
member receiving same shall be restore d to active service at a
salary not less than three-fourths (3/4) of the member’s average
monthly salary.
I. Any member of a police department of any municipality who,
in the line of duty, has been exposed to hazardous substances
including but not limited to chemicals used in the manufacture of a
controlled dangerous substance or chemicals resulting from the
manufacture of a controlled dangerous substance, or to blood-borne
pathogens and who is later disabled from a condition that was the
result of such exposure and that was not revealed by the physical
examination passed by the member upon entry into the System shall be
presumed to have incurred such disability while performing the
officer’s duties unless the contrary is shown by competent evidence.
The presumption created by this subsection shall have no application
whatever to any workers’ compensation claim or claims, and it shall
not be applied or be relied upon in any way in workers’ compensation
proceedings. All compensation or benefits due to any m ember
pursuant to the presumption created by this subsection shall be paid
solely by the system.
J. If the requirements of Section 50-114.4 of this title are
satisfied, a member who, by reason of disability, is separated from
service as a public safety of ficer with the member’s participating
municipality, may elect to have payment made directly to the
provider for qualified health insurance premiums by deduction from
his or her monthly disability benefit, after December 31, 2006, in
accordance with Section 402(l) of the Internal Revenue Code of 1986,
as amended. For distributions made after December 29, 2022, the
election provided for under Section 402(l) of the Internal Revenue
Code of 1986, as amended, may be made whether payment of the
premiums is made directly to the provider of the accident or health
ENR. S. B. NO. 630 Page 23
plan or qualified long-term care insurance contract by deduction
from a distribution from the System or is made to the member.
SECTION 8. AMENDATORY 47 O.S. 2021, Section 2 -300, is
amended to read as follows:
Section 2-300. As used in Section 2-300 et seq. of this title:
1. “System” means the Oklahoma La w Enforcement Retirement
System;
2. “Act” means Section 2-300 et seq. of this title;
3. “Board” means the Oklahoma Law Enforce ment Retirement Boar d
of the System;
4. “Executive Director” means the managing officer of the
System employed by the Board;
5. “Fund” means the Oklahoma Law Enforcement Retir ement Fund;
6. a. “Member” means:
(1) all commissioned law enforcement officers of the
Oklahoma Highway Patrol Division of the
Department of Public Safety who have obtained
certification from the Council on Law Enforcement
Education and Training, and all cadets of a
Patrol Academy of the Department of Public
Safety,
(2) law enforcement officers and crim inalists of the
Oklahoma State Bureau of Investigation,
(3) law enforcement officers of the Oklahoma State
Bureau of Narcotics and Dangerous Drugs Contro l
designated to perform dut ies in the investigation
and prevention of crime and the enforcement of
the criminal laws of this st ate,
(4) law enforcement officers of the Oklahoma
Alcoholic Beverage Laws Enforcemen t Commission
ENR. S. B. NO. 630 Page 24
designated to perform duties in the investigation
and prevention of crime and the enforcement of
the criminal laws of this state,
(5) employees of the Communic ations Section of the
Oklahoma Highway Patrol Division, radio
technicians and tower technicians of the
Department of Public Saf ety, who are employed in
any such capacity as of June 30, 2008, and who
remain employed on or after July 1, 2008, until a
termination of service, or until a termination of
service with an election of a vested bene fit from
the System, or until retirement. Effective July
1, 2008, a person employed for the first time as
an employee of the De partment of Public S afety in
the Communications Division as an information
systems telecommunication technician of the
Department of Public Safety shall not be a member
of the System,
(6) park rangers of the Oklahoma Tourism and
Recreation Department and a ny park manager or
park supervisor of the Ok lahoma Tourism and
Recreation Department, who was employed in such a
position prior to July 1, 1985, and who elects on
or before September 1, 1996, to parti cipate in
the System, and
(7) inspectors of the State Board of Pharmacy.
b. Effective July 1, 1987, a member does not include a
“leased employee” as defined under Section 414(n)(2)
of the Internal Revenue Code of 1986, as amended.
Effective July 1, 1999, any in dividual who agrees with
the participating employe r that the individual ’s
services are to be performed as a leased employee or
an independent contractor shall not be a member
regardless of any classification as a common-law
employee by the Internal Revenue Service or any other
governmental agency, or any court of competent
jurisdiction.
ENR. S. B. NO. 630 Page 25
c. All persons who shall be offered a position of a
commissioned law enforcement officer as an employ ee of
one of the agencies described in subparagraph a of
this paragraph shall participate in the System upon
the person meeting the requisite post -offer-pre-
employment physical examination standards which shall
be subject to the following requirements:
(1) all such persons shall be of good moral
character, free from deformitie s, mental or
physical conditions, or disease and a lcohol or
drug addiction which would prohibit the person
from performing the duties of a law enforcement
officer,
(2) the physical-medical examination shall pertain to
age, sight, hearing, agility and other conditions
the requirements of which shall be est ablished by
the Board,
(3) the person shall be required to meet the
conditions of this subsection prior to the
beginning of actual emp loyment but after an offer
of employment has been tendered by a
participating employer,
(4) the Board shall have authority to deny or revoke
membership of any person submitting false
information in such person’s membership
application, and
(5) the Board shall have final authority in
determining eligibili ty for membership in th e
System, pursuant to the provisions of this
subsection;
7. “Normal retirement date” means the date at which the member
is eligible to receive the unreduced payments of the member ’s
accrued retirement benefit. Such date shall be th e first day of the
month coinciding with or following the date the member :
a. completes twenty (20) years of vesting service, or
ENR. S. B. NO. 630 Page 26
b. attains sixty-two (62) years of age with ten (10)
years of vesting service, or
c. attains sixty-two (62) years of age, if:
(1) the member has been transferred to this System
from the Oklahoma Publi c Employees Retirement
System on or after July 1, 1981, and
(2) the member would have been vested had the member
continued to be a mem ber of the Oklahoma Public
Employees Retirement S ystem.
With respect to distributions under the System made for calendar
years beginning on or after January 1, 2005, the System shall apply
the minimum distribution incidental benefit requirements, incidenta l
benefit requirements, and minimum distribution requirements of
Section 401(a)(9) of the Internal Revenue Code of 1986, a s amended,
in accordance with the final regulations under Section 401(a)(9) of
the Internal Revenue Code of 1986, as amended, includin g Treasury
Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9)-9; provided,
that for individuals who attain seventy and one-half (70 1/2) years
of age after December 31, 2019, but before January 1, 2023, such
distributions shall be made when the individual at tains seventy-two
(72) years of age, pursuant to the provisions of the SECURE Act of
2019, Pub. L. 116-94, take into account that “age 70 1/2” was
stricken and “age 72” was inserted in Sections 401(a)(9)(B)(iv)(I),
401(a)(9)(C)(i)(I) and 401(a)( 9)(C)(ii)(I) of the Internal Revenue
Code of 1986, as amended, and, provided further, that for
individuals who attain seventy-two (72) years of age after December
31, 2022, such distributions shall take into account that “age 72”
was stricken and “the applicable age”, as defined in Section
401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,
was inserted in Section 401(a)(9)(B)(iv)(I), Section
401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal
Revenue Code of 1986, as amended, in all c ases notwithstanding any
provision of the System to the contrary. With respect to
distributions under the System made for calendar years beginning on
or after January 1, 2001, through December 31, 2004, the System
shall apply the minimum distribution requirements and incide ntal
benefit requirements of Section 401(a)(9) of the Internal Revenue
ENR. S. B. NO. 630 Page 27
Code of 1986, as amended, in accordance with the regulations under
Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,
which were proposed in January 2001, notwithstandi ng any provision
of the System to the contrary.
Effective July 1, 1989, notwithstanding any other provision
contained herein to the contra ry, in no event shall commencement of
distribution of the accrued retirement benefit of a member be
delayed beyond April 1 of the calendar year following the later of:
(1) the calendar year in which the member reaches seventy and one-
half (70 1/2) years o f age for a member who attains this age before
January 1, 2020, or, for a member who attains this age on or after
January 1, 2020, but before January 1, 2023, the calendar year in
which the member reaches seventy-two (72) years of age, or effective
for distributions required to be made after December 31, 2022, the
calendar year in which the member reaches seventy -three (73) years
of age for an individual who attains age seventy -two (72) after
December 31, 2022, or “the applicable age”, as defined in Section
401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, if
later; or (2) the actual retirement date of the member. A member
electing to defer the commencement of retirem ent benefits pursuant
to Section 2-308.1 of this title may not defer the benef it
commencement beyond the age of sixty-five (65).
Effective September 8, 2009, notwithstanding anything to the
contrary of the System, the System, which as a governmental plan
(within the meaning of Section 414(d) of the Internal Revenue Code
of 1986, as amended), is treated as having complied with Section
401(a)(9) of the Internal Revenue Code of 1986, as amended, for all
years to which Section 401(a)(9) of the Internal Revenue Code of
1986, as amended, applies to the System if the System complies with
a reasonable and good faith interpretation of Section 401(a)(9) of
the Internal Revenue Code of 1986, as amended.
A member who was required to join the System effective July 1,
1980, because of the transfer of the employing agency from the
Oklahoma Public Employees Retirement System to the System, and was
not a member of the Oklahoma Public Employees Retirement System on
the date of such transfer shall be allowed to receive credit f or
prior law enforcement service rendered to this state, if the member
is not receiving or eligible to receive retirement credit or
benefits for such service in any other public retirement s ystem,
ENR. S. B. NO. 630 Page 28
upon payment to the System of the employee contribution the member
would have been subject to had the member been a member of the
System at the time, plus five percent (5%) interest. Service credit
received pursuant to this paragraph shall be used in determining the
member’s retirement benefit, and shall be used in determining years
of service for retirement or vesting purposes;
8. “Actual paid base salary” means the salary received by a
member, excluding payment for any accumulated leave or unifo rm
allowance. Salary shall include any amount of nonelective salar y
reduction under Section 414(h) of the Internal Revenue Code of 1986;
9. “Final average salary” means the average of the highest
thirty (30) consecutive complete months of actual paid gr oss salary.
Gross salary shall include any amount of elective salar y reduction
under Section 457 of the Internal Revenue Code of 1986, as amended ,
and any amount of nonelective salary reduction under Section 414(h)
of the Internal Revenue Code of 1986, as amended. Effective July 1,
1992, gross salary shall include any am ount of elective salary
reduction under Section 125 of the Internal Revenue Co de of 1986, as
amended. Effective July 1, 1998, gross salary shall include any
amount of elective salary redu ction not includable in the gross
income of the member under Section 132(f)(4) of the Internal Revenue
Code of 1986, as amended. Effective July 1 , 1998, for purposes of
determining a member’s compensation, any contribution by the member
to reduce his or her regular cash remuneration under Section
132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be
treated as if the member did not m ake such an election. Only salary
on which required contributions have been made may be used in
computing the final average salary. Gross salary shall not include
severance pay.
In addition to other applicable limitations, and notwithstanding
any other provision to the contrary, for plan years beginning on or
after July 1, 2002, the annual gross salary of each “Noneligible
Member” taken into account under the System shall not ex ceed the
Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”)
annual salary limit. The EGTRRA annual salary limit is Two Hundred
Thousand Dollars ($200,000.00), as adjust ed by the Commissioner for
increases in the cost of living in accorda nce with Section
401(a)(17)(B) of the Internal Revenue Code of 1986, as amende d. The
annual salary limit in effect for a calendar year applies to any
ENR. S. B. NO. 630 Page 29
period, not exceeding twelve (12) mo nths, over which salary is
determined (“determination period ”) beginning in such calendar year.
If a determination period consists of fewer than t welve (12) months,
the EGTRRA salary limit will be multiplied by a fraction, the
numerator of which is the nu mber of months in the determination
period, and the denominator of wh ich is twelve (12). For purposes
of this section, a “Noneligible Member” is any member who first
became a member during a plan year commencing on or after July 1,
1996.
For plan years beginning on or after July 1, 2002, any reference
in the System to the annual salary limit under Section 401(a)(17) of
the Internal Revenue Code of 1 986, as amended, shall mean the EGTRRA
salary limit set forth in this provision.
Effective January 1, 2008, gross salary for a plan year shall
also include gross salary, as descr ibed above, for services, but
paid by the later of two and one-half (2 1/2) months after a
member’s severance from employment or the end of the calendar year
that includes the date the member terminated employment, if it is a
payment that, absent a severan ce from employment, would have been
paid to the member while the member contin ued in employment with the
employer.
Effective January 1, 2008, any payments not described above
shall not be considered gross salary if paid after severance from
employment, even if they are paid by the later of two and one-half
(2 1/2) months after the d ate of severance from employment or the
end of the calendar year that includes the date of severance from
employment, except payments to an individual who does not currently
perform services for the employer by reason of qualified military
service within the meaning of Section 414(u)(5) of the Internal
Revenue Code of 1986, as amended, to the extent these paym ents do
not exceed the amounts the individual would have received if the
individual had continued to perform services for the employer rather
than entering qualified military service.
Effective January 1, 2008, back pay, within the meaning of
Section 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be
treated as gross sal ary for the limitation year to which the back
pay relates to the extent the ba ck pay represents wages and
compensation that would otherwise be included in this definition.
ENR. S. B. NO. 630 Page 30
Effective for years beginning after December 31, 2008, gross
salary shall also inclu de differential wage payments under Section
414(u)(12) of the Internal Revenue Code of 1986, as amended;
10. “Credited service” means the period of service used to
determine the amount of benefits payable to a member. Credited
service shall consist of th e period during which the member
participated in the System or the predecessor Plan as an active
employee in an eligible membership classification, plus any service
prior to the establishment of the predecessor Plan which was
credited under the predecessor Plan and for law enforcement officers
and criminalists of the Oklahoma State Bureau of Investigation and
the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control
who became members of the System on July 1, 1980, any service
credited under the Ok lahoma Public Employees Retirement System as of
June 30, 1980, and for members of the Communications and Lake Patrol
Divisions of the Oklahoma Department of Public Safety, who becam e
members of the System on July 1, 1981, any service credited under
the predecessor Plan or the Oklahoma Public Employees Retirement
System as of June 30 , 1981, and for law enforcement officers of the
Alcoholic Beverage Laws Enforcement Commission who beca me members of
the System on July 1, 1982, any service credited under the Ok lahoma
Public Employees Retirement System as of June 30, 1982, and for park
rangers of the Oklahoma Tourism and Recreation Department who became
members of the System on July 1, 198 5, any service credited under
the Oklahoma Public Employees Retirement Syst em as of June 30, 1985,
and for inspectors of the Oklahoma State Board of Pharmacy who
became members of the System on July 1, 1986, any service credited
under the Oklahoma Public E mployees Retirement System as of June 30,
1986, for law enforcement officer s of the Oklahoma Capitol Patrol
Division of the Department of Public Safety w ho became members of
the System effective July 1, 1993, any service credited under the
Oklahoma Public Employees Retirement System as of June 30, 1993, and
for all commissioned o fficers in the Gunsmith/Ammunition Reloader
Division of the Department of Publ ic Safety who became members of
the System effective July 1, 1994, any service credited under the
Oklahoma Public Employees Retirement System as of June 30, 1994, and
for the park managers or park supervisors of the Oklahoma Tourism
and Recreation Departme nt who were employed in such a position prior
to July 1, 1985, and who elect to become members of the S ystem
effective September 1, 1996, any service transferred pursuant to
ENR. S. B. NO. 630 Page 31
subsection C of Section 2-309.6 of this title and any service
purchased pursuant t o subsection B of Section 2-307.2 of this title.
Effective August 5, 1993, an authorized leave of abse nce shall
include a period of absence pursuant to the Family and Medical Le ave
Act of 1993;
11. “Disability” means a physical or mental condition which, in
the judgment of the Board, totally and presumably permanently
prevents the member from engaging in the usual and customary duties
of the occupation of the member and thereaft er prevents the member
from performing the duties of any occupation or service for which
the member is qualified by reason of training, education or
experience. A person is not un der a disability when capable of
performing a service to the employer, regar dless of occupation,
providing the salary of the employee is not diminished th ereby;
12. “Limitation year” means the year used in applying the
limitations of Section 415 of the I nternal Revenue Code of 1986,
which year shall be the calendar year;
13. “Line of duty” means any action which a member whose
primary function is crime co ntrol or reduction or enforcement of the
criminal law is obligated or authorized by rule, regulation s,
condition of employment or service, or law to perform including
those social, ceremonial or athletic functions to which the member
is assigned, or for wh ich the member is compensated, by the agency
the member serves;
14. “Personal injury” or “injury” means any traumatic injury as
well as diseases which are caused by or result fr om such an injury,
but not occupational diseases;
15. “Catastrophic nature” means consequences of an injury that
permanently prevent an individual from performing any gainful work;
16. “Traumatic injury” means a wound or a condition of the body
caused by external force including injuries inflicted by bullets,
explosives, sharp ins truments, blunt objects or other physical
blows, chemicals, electricity, climatic conditions, inf ectious
diseases, radiation and bacteria, but excluding stress and strain;
and
ENR. S. B. NO. 630 Page 32
17. “Beneficiary” means the individual designated by the member
on a beneficiary designation form supplied by the Oklahoma Law
Enforcement Retirement System, or, if there is n o designated
beneficiary or if the designated beneficiary predeceases the member,
the estate of the member. If the member’s spouse is not designated
as the sole primary beneficiary, the member’s spouse must sign a
consent.
SECTION 9. AMENDATORY 47 O.S. 2021, Section 2 -305, as
amended by Section 2, Chapter 255, O.S.L. 2022 (47 O.S. Supp. 2022,
Section 2-305), is amended to read as follows:
Section 2-305. A. Except as otherwise provided in this title,
at any time after attaining normal retirement date, any member of
the Oklahoma Law Enforcement Retirement Syste m upon application for
unreduced retirement benefits made and approved, may retire, and,
during the remainder of the member’s lifetime, receive annual
retirement pay, payab le in equal monthly payments, equal to two and
one-half percent (2 1/2%) of the fina l average salary times years of
credited service. If such retired member is reemployed by a state
agency in a position which is not covered by the System, such
retired member shall continue to receive in -service distributions
from the System. Prior to September 19, 2002, if such retired
member was reemployed by a state agency in a position which is
covered by the System, such member shall continue to receive in -
service distributions from the System and shall not a ccrue any
further credited service . If such a member is reemployed by a state
agency in a position which is covered by the System on or after
September 19, 2002, such member ’s monthly retirement payments shall
be suspended until such member retires and is not reemployed by a
state agency in a pos ition which is covered by the System.
B. Beginning July 1, 1994, members who retired or were eligible
to retire prior to July 1, 1980, or their surviving spouses shall
receive annual retirement pay, payable in equ al monthly payments,
equal to the greater of their current retirement pay, or two and
one-half percent (2 1/2%) of the actual paid gross salary being
currently paid to a highway patrol officer, at the time each su ch
monthly retirement payment is made, mult iplied by the retired
member’s years of credited service.
ENR. S. B. NO. 630 Page 33
C. Except as otherwise provided by this subsection, members of
the System whose salary is set by statute who have retired after
completion of the mandato ry twenty (20) years of service, and those
members with statutory salaries who retire after reaching the
mandatory twenty-year retirement shall receive an annual retirement
pay, payable in equal monthly installments, based upon the greater
of either:
1. The top base salary currently paid to the hig hest
nonsupervisory position in the partic ipating agency at the time each
such monthly retirement payment is made, limited to the annual
salary limit of the Economic Growth and Tax Relief Reconciliation
Act of 2001, as described in paragraph 9 of Section 2 -300 of this
title, multiplied by two and one-half percent (2 1/2%), multiplied
by the number of years of credited service and fraction thereof for
the following positions:
a. Oklahoma Highway Patrolman,
b. Communications Dispatcher,
c. Capitol Patrolman,
d. Lake Patrolman, and
e. Oklahoma State Bureau of Investigation - Special Agent
or Criminalist; or
2. The member’s final average salary as set forth in paragraph
9 of Section 2-300 of this title, multipl ied by two and one-half
percent (2 1/2%), and multip lied by the number of years of credited
service and fraction thereof.
No member of the System retired prior to July 1, 2002, shall
receive a benefit less than the amount the member is receiving as of
June 30, 2002.
The provisions of paragraph 1 of this sub section shall not be
applicable to any mem ber whose first participating service with the
System occurs on or after November 1, 2012, except for those members
who died in the performance of their duties pursuant to Section 2 -
306 of this title.
ENR. S. B. NO. 630 Page 34
D. Other members of the System whose retirement benefi t is not
otherwise prescribed by this section who have retired after
completion of the mandatory twenty (20) years of service, and those
members who retire after reaching the mandatory twenty -year
retirement shall receive an annual retirement pay, payable in equal
monthly payments, based upon the greater of either:
1. The actual average salary currently paid to the highest
nonsupervisory position in the part icipating agency at the time each
such monthly payment is made, limited to the annual salary limit o f
the Economic Growth and Tax Relief Reconciliation Act of 2001, as
described in paragraph 9 of Section 2-300 of this title, multiplied
by two and one-half percent (2 1/2%), multiplied by the number of
years of credited service and fraction thereof for the following
positions:
a. Alcoholic Beverage Laws Enforcement Commission - ABLE
Commission Agent III,
b. Oklahoma State Bureau of Narcotics and Dangerous Dru gs
Control - Narcotics Agent III,
c. Oklahoma Tourism and Recreation Department - Park
Ranger II,
d. State Board of Pharmacy - Pharmacy Inspector,
e. University of Oklahoma - Police Officer, and
f. Oklahoma State University - Police Officer; or
2. The other member’s final average salary as set forth in
paragraph 9 of Section 2-300 of this title, multipl ied by two and
one-half percent (2 1/2%), multiplied by the number of years of
credited service and fraction thereof.
No member of the System retired prior to July 1, 2002, shall
receive a benefit less than the amount the member is receiving as of
June 30, 2002. The participating employer must certify to the
System in writing the actual average gross salary currently paid to
the highest nonsupervisory position. The Board of Trustees shall
ENR. S. B. NO. 630 Page 35
promulgate such rules as are necessary to implement the provisions
of this section.
The provisions of paragraph 1 of this subsection shall not be
applicable to any member whose first participating service with the
System occurs on or after May 24, 2013, except for those members who
died in the performance of their duties pursuant to Section 2-306 of
this title.
E. A member who meets the definition of disability as defined
in paragraph 11 of Section 2 -300 of this title by direct reason of
the performance of the member’s duties as an officer shall re ceive a
monthly benefit equal to:
1. Two and one-half percent (2 1/2%);
2. Multiplied by:
a. twenty (20) years of credited service, if the member
had performed less th an twenty (20) years of credited
service, notwithstanding the actual number of years of
credited service perfor med by the member prior to the
date of disability, or
b. the actual number of years of credited service and
fraction thereof performed by the me mber prior to the
date of disability, if the member had performed twenty
(20) or more years of credited service;
3. Multiplied by the greater of subparagraph a of this
paragraph and division 1 of subparagraph b of this paragraph or
division 2 of subparag raph b of this paragraph, as applic able:
a. the final average salary of the member, as se t forth
in paragraph 9 of Section 2-300 of this title, and
b. (1) the top base salary currently paid to the highest
nonsupervisory position in the participating
agency of the member at the time each monthly
payment is made, limited to the a nnual salary
limit of the Economic Growth and Tax Relief
Reconciliation Act of 2001 described in paragraph
ENR. S. B. NO. 630 Page 36
9 of Section 2-300 of this title, for the
following positions:
(a) Oklahoma Highway Patrolman,
(b) Communications Dispatcher,
(c) Capitol Patrolman,
(d) Lake Patrolman, and
(e) Oklahoma State Bureau of Investigation -
Special Agent or Criminalist,
Provided, the participating employer must certify to the System
in writing the top base salary currently paid to the highes t
nonsupervisory position for division (1) of subparagraph b of this
paragraph, or
(2) the actual average salary currently paid to the
highest nonsupervisory position in the
participating agency of the membe r at the time
each monthly payment is made, limited to the
annual salary limit of the Economic Growth and
Tax Relief Reconciliation Act of 2001, described
in paragraph 9 of Section 2-300 of this title,
for the following positions:
(a) Alcoholic Beverage Laws Enforcement (ABLE)
Commission - ABLE Commission Agent III,
(b) Oklahoma State Bureau of Narcotics and
Dangerous Drugs Control - Narcotics Agent
III,
(c) Oklahoma Tourism and Recreation Department -
Park Ranger II,
(d) State Board of Pharmacy - Pharmacy
Inspector,
(e) University of Oklahoma - Police Officer, and
ENR. S. B. NO. 630 Page 37
(f) Oklahoma State University - Police Officer,
Provided, the participating employer must certify to the System
in writing the actual average gross salary currently paid to the
highest nonsupervisory position for division (2) of subparagraph b
of this paragraph;
4. No member of the System receiving benefits prescribe d by
this subsection who retired prior to July 1, 2002, shall receive a
benefit of less than the amount the member was receiving as of June
30, 2002;
5. The Board of Trustees shall promulgate rules as necessary to
implement the provisions of this subsecti on; and
6. If such member participates in the Oklahoma Law Enforcement
Deferred Option Plan pursuant to Section 2-305.2 of this title, then
such member’s disability pension provided pursuant to this
subsection shall be reduced to account for such member ’s
participation in the Oklahoma Law Enforcement Deferred Option Plan.
F. A member who meets the definition of disability as defined
in paragraph 11 of Section 2 -300 of this title and whose disability
is by means of personal and traumatic injury of a catast rophic
nature and in the line of duty, shall receive a monthly benefit
equal to:
1. Two and one-half percent (2 1/2%);
2. Multiplied by:
a. twenty (20) years of service, regardless of the actual
number of years of credited service performed by the
member prior to the date of disability, if the member
had performed less than twenty (20) years of service,
or
b. the actual number of years of service performed by th e
member if the member had performed twenty (20) or more
years of service;
ENR. S. B. NO. 630 Page 38
3. Multiplied by a final average salary equal to:
a. the salary which the member would have received
pursuant to statutory salary schedules in effect upon
the date of the disabilit y for twenty (20) years of
service prior to disability . The final average salary
for a member who performed less than twenty (20) years
of service prior to disability shall be computed
assuming that the member was paid the highest salary
allowable pursuant to the law in effect at the time of
the member’s disability based upon twenty (20) years
of service and with an assumption that the member was
eligible for any and all increases in pay based upon
rank during the entire period. If the salary of a
member is not prescribed by a specific salary schedule
upon the date of the member ’s disability, the final
average salary for the member shall be computed by the
member’s actual final average salary or the highest
median salary amount for a member whose salary wa s
prescribed by a specific salary schedule upon the date
of the member’s disability, whichever final average
salary amount would be greater, or
b. the actual final average salary of the member if the
member had performed twenty (20) or more years of
service prior to disability.
If such member participates in the Oklahoma Law Enforcement
Deferred Option Plan pursuant to Section 2-305.2 of this title, such
member’s disability pension provided pursuant to this subsection
shall be adjusted as provided in Sectio n 2-305.2 of this title to
account for such member ’s participation in the Oklahoma Law
Enforcement Deferred Option Plan.
G. A member who meets the definition of disability as defined
in Section 2-300 of this title and whose disability occurred prior
to the member’s normal retirement date but after completing three
(3) years of vesting service and n ot by reason of the performance of
the member’s duties or as a result of the member’s willful
negligence shall receive a monthly benefit equal to two and one -half
percent (2 1/2%) of final average salary multiplied by the number of
years of the member’s credited service.
ENR. S. B. NO. 630 Page 39
H. Payment of a disability pension shall commence as of the
first day of the month coinciding or next following the date of
retirement and shall continue as long as the member meets the
definition of total and permanent disability provided in this
section.
I. For the purpose of determining the member’s disability under
subsection E, F or G of this section, the member shall be required
by the Board to be examined by a minimum of two recognized
physicians selected by the Board to determine t he extent of the
member’s injury or illness. The examining physicians shall furnish
the Board a detailed written report of the injury or illness of the
examined member establishing the extent of disability and the
possibilities of the disabled member bein g returned to his or her
regular duties or an alternate occupation or service covered by the
System after a normal recuperation period. The Board shall require
all retired disabled members who have not attained their normal
retirement date to submit to a physical examination once each year
for a minimum of three (3) years following retirement. The Board
shall select a minimum of two physicians to examine the ret ired
members and pay for their services from the fund . Any retired
disabled member found no lo nger disabled by the examining physicians
to perform the occupation of the member or an alternate occupation
or service covered by the System shall be required t o return to duty
and complete twenty (20) years of service as provided in subsection
A of this section, or forfeit all his or her rights and claims under
Section 2-300 et seq. of this title.
J. The disability benefit under this section shall be for the
lifetime of the member unless such member is found no longer
disabled pursuant to subsection I of this section. Such member
shall not be entitled to the retirement benefit pursuant to
subsection A of this section unless such member returns to active
duty and is eligible for a retirement benefit as provided in
subsection A of this section.
K. At the postoffer, preemployment physical examination
required under paragraph 6 of Section 2-300 of this title, the
physician selected by the Board shall determine the extent to which
a new member is disabled. If a member is determined to be partially
disabled, the physician shall assign a percentage of disability to
ENR. S. B. NO. 630 Page 40
such partial disability. If such member then becomes entitled to a
disability benefit under either subs ection E or subsection G of this
section, the benefit payable shall be reduced by the percentag e
which such member was determined to be disabled at the postoffer,
preemployment physical unless the Board makes a determination that
the initially determined p ercentage of disability at the
preemployment physical examination is unrelated to the reason fo r
the disability currently sought pursuant to subsection E or
subsection G of this section. Upon employment, the member shall
disclose to the Board any disabili ty payments received from any
source. The amount of disability to be paid to any member cannot
exceed one hundred percent (100%) disability from all sources. The
provisions of this subsection shall apply only to members whose
effective date of membership is on or after July 1, 2000.
L. In addition to the pension provided for under subsection F
of this section, if the member has one or more children under the
age of eighteen (18) years or under the age of twenty-two (22) years
if the child is enrolled full time full-time in and is regularly
attending a public or private school or any institution of higher
education, Four Hundred Dollars ($400.00) a month shal l be paid from
the Fund for the support of each surviving child to the member or
person having the care and c ustody of such children until each child
reaches the age of eighteen (18) years or reaches t he age of twenty-
two (22) years if the child is enrolle d full time full-time in and
is regularly attending a public or private school or any institution
of higher education.
M. Notwithstanding any other provisions in Section 2 -300
through 2-315 of this title, in order to be eligible to receive
disability benefits, a me mber who meets the definition of disability
as defined in paragraph 11 of Section 2-300 of this title shall f ile
the member’s completed application for disability benefits with the
System before such member’s date of termination from service and
provide such additional information that the System’s rules require
within six (6) months of the System ’s receipt of such application.
If the member’s completed application for disability benefits is not
filed with the System before the member’s date of termination from
service or such additional information as is required under the
System’s rules is not provided within s ix (6) months of the System’s
receipt of such application, such member shall be el igible only for
such other benefits as are available to members o f the System and
ENR. S. B. NO. 630 Page 41
shall not be eligible to receive any disability benefits. For good
cause shown, the Board o f Trustees may waive the requirement that
the disability application be filed befo re the member’s date of
termination from service. In no event shall a member be eligible to
receive any disability benefit if the member’s completed application
is filed more than six (6) months after the member’s date of
termination from service.
N. If the requirements of Section 2-305.1C of this title are
satisfied, a member who, by reason of disability or attainment of
normal retirement date or age, is separated from serv ice as a public
safety officer with the member’s participating employer may elect to
have payment made directly to the provider for qualified healt h
insurance premiums by deduction from his or her monthly disability
benefit or monthly retirement payment, a fter December 31, 2006, in
accordance with Section 402(1) 402(l) of the Internal Revenue Code
of 1986, as amended. For distributions made after December 29,
2022, the election provided for under Section 402(l) of the Internal
Revenue Code of 1986, as amended, may be made whether payment of the
premiums is made directly to the provider of the accident or h ealth
plan or qualified long-term care insurance contract by deduction
from a distribution from the System or is made to the member.
SECTION 10. AMENDATORY 47 O.S. 2021, Section 2 -305.1C,
is amended to read as f ollows:
Section 2-305.1C. A. A member who is an eligible retired
public safety officer and who wishes to have direct payments made
toward the member’s qualified health insurance premiums from the
member’s monthly disability benefit or monthly retirement payment
must make a written election in accordance with Section 402(1)
402(l) of the Internal Revenue Code of 1986, as amended, on the form
provided by the Oklahoma Law Enforcement Retirement Sys tem, as
follows:
1. The election must be made after the memb er separates from
service as a public safety officer with the member’s participating
employer;
2. The election shall only apply to distributions from the
System after December 31, 2006, and to a mounts not yet distributed
to the eligible retired public saf ety officer;
ENR. S. B. NO. 630 Page 42
3. Direct payments Payments from the System for an eligible
retired public safety officer’s qualified health insurance premiums
made directly to the provider of such coverage can only be made from
the member’s monthly disability benefit or mo nthly retirement
payment from the System and cannot be made from the Oklahoma Law
Enforcement Deferred Option Plan; and
4. The aggregate amount of the exclusion from an eligible
retired public safety officer ’s gross income is Three Thousand
Dollars ($3,000.00) per calendar year.
B. As used in this section:
1. “Eligible retired public safety officer” is a member who, by
reason of disability or attainment of normal retirement date or age,
is separated from service as a public safety officer with the
member’s participating employer;
2. “Public safety officer” means a member serving a public
agency in an official capacity, with or without compensation, as a
law enforcement officer, firefighter, chaplain, or a member of a
rescue squad or ambulance crew; and
3. “Qualified health insurance premiums” means premiums for
coverage for the eligible retired public safety officer, the
eligible retired public safety officer ’s spouse, and dependents, as
defined in Section 152 of the Internal Revenue Code of 1986, as
amended, by an accident or health plan or a qualified long-term care
insurance contract, as defined in Section 7702B(b) of the Internal
Revenue Code of 1986, as amended. The health plan does not have to
be sponsored by the eligible retired public safety offi cer’s former
participating employer.
C. The Board shall may promulgate such rules or procedures as
are necessary to implement the provisions of this section or to
facilitate a member’s election under Section 402( l) of the Internal
Revenue Code of 1986, as amended.
SECTION 11. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
ENR. S. B. NO. 630 Page 43
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
ENR. S. B. NO. 630 Page 44
Passed the Senate the 20th day of March, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the 24th day of April, 2023.
Presiding Officer of the House
of Representatives
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this _______ _____________
day of _________________ __, 20_______, at _______ o'clock _______ M.
By: _______________________________ __
Approved by the Governor of the State of Oklahoma this _____ ____
day of _________________ __, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this _______ ___
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _______________________________ __