RBH No. 9475 Req. No. 9475 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 2nd Session of the 59th Legislature (2024) HOUSE BILL 3807 By: Burns AS INTRODUCED An Act relating to retirement; authorizing certain persons to become members in the Oklahoma Law Enforcement Retirement System; directing the Oklahoma Law Enforcement Retirement System Board to make determination of eligibility; directing certa in agencies to send notice; directing certain agencies and members to make contribut ions if certain conditions are met; providing conditions on which certain members shall be transfer red to the System; amending 47 O.S. 2021, Section 2 -300, as amended by Section 8, Chapter 151, O.S.L. 2023 (47 O.S. Supp. 2023, Section 2-300), which relates to definit ions; modifying term; providing term; providing for codification; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 2-309.9 of Title 47, unless there is created a duplication in numbering, reads as follows: A. Participating agencies may make an irrevocable written election to become participating employers in the Oklahoma Law Enforcement Retirement System for t heir Board-designated law RBH No. 9475 Req. No. 9475 Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 enforcement support staff who directly support C LEET certified law enforcement officers and are employed by a participating employer as determined by the Board. The Board shall determine the allowable law enforcement support staf f eligible for transfer and may ceas e new membership if it is determined that the support staff is no longer eligible. The participating agencies shall send written notice of the election to the Oklahoma Law Enforcement Retirement System. B. Beginning the following month after the System r eceives the written notice, the participating agencies and all active designated law enforcement support staff who are hired on or after the date of the election shall participate in and make contributions to the System as other participating employers and members of the System. C. Upon election by the Board, pursuant to subsection A of this section, active designated law enforcement support staff employed prior to the date of the election and who were participating in t he Oklahoma Public Employees Retirem ent System or Pathfinder, m ay, within three (3) months of the date of the election, make an irrevocable written election to participate in the Oklahoma Law Enforcement Retirement System and file the written election with the Oklahoma Public Employees Retir ement System or Pathfinder and the Oklahoma Law Enforcement Retirement System. Such designated law enforcement support staff who make the election to transfer shall be RBH No. 9475 Req. No. 9475 Page 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 transferred to the Oklahoma Law Enforcement Retirem ent System subject to the following: 1. Upon the date of election of the law enforcement support staff, the law enforcement support staff shall cease accruing benefits in the Oklahoma Public Employees Retirement System or Pathfinder and shall commence acc ruing benefits in the Oklahoma Law Enforcement Retirement System; 2. Prior to the beginning of the month following receipt of the designated law enforcement support staff 's election by Oklahoma Public Employees Retirement System, the Oklahoma Public Emplo yees Retirement System or Pathfinder shall transfer to the Oklahoma Law Enforcement Retirement System all employee contributions and employer contributions plus accrued interest. The Oklahoma Public Employees Retirement System or Pathfinder shall also sen d to the Oklahoma Law Enforcement Re tirement System the retirement records of the transferring law enforcement support staff; 3. To receive service credit accrued by such law enforcement support staff prior to the election, or prior to the date as of which the person making the election cea ses to be a member of the Oklahoma Public Employees Retirement System or Pathfinder, whichever date occurs last, the member shall pay the difference between the amount transferred by the Oklahoma Public Employees Retirem ent System or Pathfinder to the Okla homa Law Enforcement Retirement System in paragraph 2 of subsection C of this section and the amount RBH No. 9475 Req. No. 9475 Page 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 determined by the Board of Trustees pursuant to Section 2 -307.5 of Title 47 of the Oklahoma Stat utes. The designated law enforcement support staff shall e lect to either pay any difference to receive full credit for the years sought to be transferred or receive prorated service credit for only the amount received from the Oklahoma Public Employees Retirement System or Path finder pursuant to subsection C of this section. Payments made by electing designated law enforcement support staff pursuant to paragraph 3 of subsection C of this section shall be made pursuant to subsection B of Section 2-307.5 of Title 47 of the Oklahoma Statutes; 4. Service credit accrued by a designated law enforcement support staff while a mem ber of the Oklahoma Public Employees Retirement System or Pathfinder shall be treated as credited service for such transferring designated law enforcement supp ort staff in the Oklahoma Public Emp loyees Retirement System or Pathfinder if the designated law enforcement support staff is not receiving or eligible to receive service credit or benefits from said service in any other public retirement system and the me mber has not received service credit for the same years of service pursuant to Sections 2 - 307.1, 2-307.3, and 2-307.4 of Title 47 of the Oklahoma Statutes. Provided further that only transferred credited service related to law enforcement service with the participating agencies shall be included in the determination of a law enforcement support staff 's normal retirement date o r vesting date; and RBH No. 9475 Req. No. 9475 Page 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 5. All service credit with the Oklahoma Public Employees Retirement System or Pathfinder which is ineligible fo r transfer to the Oklahoma Law Enfor cement Retirement System shall be cance lled. D. Upon election by the Board, pursuant to subsection A of this section, active law enforcement support staff employed prior to the date of the election and who were not part icipating in the Oklahoma Public Employees Retirement System or Pathfinder, may, within three (3) months of the date of the election, make an irrevocable written election to participate in the Oklahoma Law Enforcement Retirement System and file the written election with the Oklahoma Law Enforcement Retirement System. Beginning the following month afte r the System for such desi gnated law enforcement support staff receives the law enforcement support staff 's written election, the participating agencies and the electing designated law enforceme nt support staff shall participate in and make contributions to t he System as other part icipating employers and members of the System. SECTION 2. AMENDATORY 47 O.S. 2021, Section 2 -300, as amended by Section 8, Chapter 151, O.S.L. 2023 (47 O.S. Supp. 2023, 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; RBH No. 9475 Req. No. 9475 Page 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 3. "Board" means the Oklahoma Law Enforce ment Retirement Board of the System; 4. "Executive Director" means the managing officer of the System employed by the Board; 5. "Fund" means the Oklahoma Law Enforcement Reti rement 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 criminalists 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 state, (4) law enforcement officers of the Alcoholic Beverage Laws Enforcemen t Commission designated to perform duties in the investigation and RBH No. 9475 Req. No. 9475 Page 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 prevention of crime and th e enforcement of the criminal laws of this state, (5) employees of the Communications 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 J une 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 Safety 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 Tour ism and Recreation Department and a ny park manager or park supervisor of the Oklahoma 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 participate in the System, and RBH No. 9475 Req. No. 9475 Page 8 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (7) inspectors of the State Board of Pharmacy, and (8) law enforcement support staff of the participating agencies, as determined by the Board. 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 individual 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. c. All persons who shall be offered a position of a commissioned law enforcement officer as an employee 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 require ments: (1) all such persons shall be of good moral character, free from deformities, mental or RBH No. 9475 Req. No. 9475 Page 9 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 employment 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 the 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 RBH No. 9475 Req. No. 9475 Page 10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 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 member 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, incidental benefit requirements, and minimum distribution requirements 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, that for individuals who attain seventy an d 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 Sections 401(a)(9)(B)(iv)(I), RBH No. 9475 Req. No. 9475 Page 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 401(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 requ irements and incidental benefit requirements of Section 401(a)(9) of the Internal Revenue 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, notwithstanding 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 b e 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 RBH No. 9475 Req. No. 9475 Page 12 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 reac hes 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 ret irement 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, notwithstandin g 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 RBH No. 9475 Req. No. 9475 Page 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 not a member of the Oklahoma Public Employee s 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 system, 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 parag raph 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. "Participating agencies" means the Oklahoma Department of Public Safety (DPS), Oklahoma State Bureau of Investigation (OSBI), Oklahoma State Bureau of Narcotics and Dangerous Drugs Control (OBNDDC), Oklahoma Alcoholic Beverage Laws Enforcement (ABLE) Commission, Oklahoma Law Enforcement Retirement System (OLE RS), and any other agency as determined by the Board; 9. "Actual paid base salary" means the salary received by a member, excluding payment for any accumulated leave or uniform allowance. Salary shall include any amount of nonelective salar y reduction under Section 414(h) of the Internal Revenue Code of 1986; 9. 10. "Final average salary" means the average of the highest thirty (30) consecutive complete month s of actual paid gross salary. Gross salary shall include any amount of elective salar y reduction RBH No. 9475 Req. No. 9475 Page 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 Reven ue 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 Code of 1986, as amended. Effective July 1, 1998, gross salary s hall include any amount of elective salary reduction not includable in the gross income of the member under Section 132(f)(4) of the Internal Revenue Code of 1986, as amended. 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 make such an election. Only salary on which required contributi ons have been made may be us ed 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 gr oss 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 Hun dred Thousand Dollars ($200 ,000.00), as adjusted by the Commissioner for increases in the cost of living in accorda nce with Section RBH No. 9475 Req. No. 9475 Page 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The annual salary limit in effect for a calendar year appli es to any period, not exceeding twelve (12) months, over which salary is determined ("determination period ") beginning in such calendar year. If a determination period consists of fewer than twelve (12) months, the EGTRRA salary limit will be multiplied b y a fraction, the numerator of which is the number 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 commenci ng 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 1986, as amended, shall mean the EGTRRA salary limit set forth i n 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 t he 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 continued in employment with the employer. RBH No. 9475 Req. No. 9475 Page 16 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 date of severance from employment or the end of the calendar yea r 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 payments 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, ba ck 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 back pay represents wages and compensation that would otherwise b e included in this definition. Effective for years beginning a fter 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. 11. "Credited service" means the period of service used to determine the amount of benefits payab le 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 RBH No. 9475 Req. No. 9475 Page 17 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 employee in an eligible membership class ification, plus any service prior to the establishment of the pred ecessor 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 Na rcotics and Dangerous Drugs Control who became members of the Syst em 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 Okl ahoma Department of Public Safety, who became members of the Syste m 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 became 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, 1985, any service credite d under the Oklahoma Public Employees Retirement Syst em as of June 30, 1985, and for inspectors of the State Board of Pharmacy who became members of the System on July 1, 1986, any service c redited under the Oklahoma Public Employees Retirement System as o f June 30, 1986, for law enforcement officer s of the Oklahoma Capitol Patrol Division of the Department of Public Safety who became members of the System effective July 1, 1993, any service credited under the Oklahoma RBH No. 9475 Req. No. 9475 Page 18 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Public Employees Retirement System as of June 30, 1993, and for all commissioned officers in the Gunsmith/Ammunition Reloader Division of the Department of Public Safety who became members of the System effective July 1, 1994, a ny 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 Department who were employed in such a position prior to July 1, 1985, and who elect to become members of the System effective September 1, 19 96, any service transferred pursuant to subsection C of Section 2-309.6 of this title and any service purchased pursuant to subsection B of Section 2-307.2 of this title. Effective August 5, 1993, an authorized leave of absence shall include a period of a bsence pursuant to the Family and Medical Le ave Act of 1993; 11. 12. "Disability" means a physical or mental condition which, in the judgment of the Board, totally and presumably permanently prevents the member from e ngaging 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 under a disability when capable of performing a service to the employer, regar dless of occupation, providing the salary of the employee is not diminished thereby; RBH No. 9475 Req. No. 9475 Page 19 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 12. 13. "Limitation year" means the year used in applyin g the limitations of Section 41 5 of the Internal Revenue Code of 1986, which year shall be the calendar year; 13. 14. "Line of duty" means any action which a member whose primary function is crime control or reduction or enforcement of the criminal law is obligated or authorized by rule, regulations, condition of employment or serv ice, or law to perform including those social, ceremonial or athletic functions to which the member is assigned, or for which the member is compensated, by the agency the member serves; 14. 15. "Personal injury" or "injury" means any traumatic injury as well as diseases which are caused by or result f rom such an injury, but not occupational diseases; 15. 16. "Catastrophic nature" means consequences of an injury that permanently prevent an individual from performing an y gainful work; 16. 17. "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 cond itions, infectious diseases, radiation and bacte ria, but excluding stress and strain; and 17. 18. "Beneficiary" means the individual designated by the member on a beneficiar y designation form supplied by the Oklahoma RBH No. 9475 Req. No. 9475 Page 20 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Law Enforcement Retirement System, or, if there is no designated beneficiary or if the des ignated 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 3. This act shall become effective November 1, 2024. 59-2-9475 CMA 01/10/24 THOMAS E. CUMMINS CONSULTING ACTUARY, INC. 2512 E. 71 st Street , Suite D ∙ Tulsa, Oklahoma 74136 (918) 492-9658 ∙ (918) 492- 9659 January 15, 2024 Representative Burns Room 300.4 Re: RBH No. 9475 RBH No. 9475 would allow a participating agency to make an election to permit support staff of CLEET certified law enforcement officer to become participants of OLERS. New hires would automatically become OLERS participants. Existing participants of OPERS and Pathfinder may elect to become participants of OLERS. Past service cr edit to be purchased at actuarial cost. RBH No. 9475 is a fiscal bill as defi ned by OPLAAA. I am a member of the American Academy of Actuaries and meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion herein. Thomas E. Cummins Thomas E. Cummins, MAAA