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54 | 55 | | |
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55 | 56 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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56 | 57 | | SECTION 1. AMENDATORY 47 O.S. 2021, Section 2 -300, as |
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57 | 58 | | amended by Section 8, Chapter 151, O.S.L. 2023 ( 47 O.S. Supp. 2023, |
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58 | 59 | | Section 2-300), is amended to read as follows: |
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59 | 60 | | Section 2-300. As used in Section 2 -300 et seq. of this title: |
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60 | 61 | | 1. “System” means the Oklahoma Law Enforcement Retirement |
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61 | 62 | | System; |
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62 | 63 | | 2. “Act” means Section 2-300 et seq. of this title; |
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63 | 64 | | 3. “Board” means the Oklahoma Law Enforcement Retirement Board |
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64 | 65 | | of the System; RBS No. 3732 |
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91 | 91 | | |
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92 | 92 | | 4. “Executive Director” means the managing officer of the |
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93 | 93 | | System employed by the Board; |
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94 | 94 | | 5. “Fund” means the Oklahoma Law Enforcement Retirement Fund; |
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95 | 95 | | 6. “Participating employer ” means any Oklahoma entity with one |
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96 | 96 | | or more employees who are members of the System; |
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97 | 97 | | 7. a. “Member” means: |
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98 | 98 | | (1) all commissioned law enforcement officers of the |
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99 | 99 | | Oklahoma Highway Patrol Division of the |
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100 | 100 | | Department of Public Safety who have obtained |
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101 | 101 | | certification from the Council on Law Enforcement |
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102 | 102 | | Education and Training, and all cadets of a |
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103 | 103 | | Patrol Academy patrol academy of the Department |
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104 | 104 | | of Public Safety, |
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105 | 105 | | (2) law enforcement officers and criminalists of the |
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106 | 106 | | Oklahoma State Bureau of Investigation, |
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107 | 107 | | (3) law enforcement officers of the Oklahoma State |
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108 | 108 | | Bureau of Narcotics and Dangerous Drugs Control |
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109 | 109 | | designated to perform duties in the investigation |
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110 | 110 | | and prevention of crime and the enforcement of |
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111 | 111 | | the criminal laws of this state, |
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112 | 112 | | (4) law enforcement officers of the Alcoholic |
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113 | 113 | | Beverage Laws Enforcement Commission designated |
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114 | 114 | | to perform duties in the investigation and RBS No. 3732 |
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141 | 140 | | |
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142 | 141 | | prevention of crime and the enforcement of the |
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143 | 142 | | criminal laws of this state, |
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144 | 143 | | (5) employees of the Communications Section of the |
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145 | 144 | | Oklahoma Highway Patrol Division, radio |
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146 | 145 | | technicians and tower technicians of the |
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147 | 146 | | Department of Public Safety, who are employed in |
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148 | 147 | | any such capacity as of June 30, 2008, and who |
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149 | 148 | | remain employed on or after July 1, 2008, until a |
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150 | 149 | | termination of service, or until a termination of |
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151 | 150 | | service with an election of a vested benefit from |
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152 | 151 | | the System, or until retirement. Effective July |
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153 | 152 | | 1, 2008, a person employe d for the first time as |
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154 | 153 | | an employee of the Department of Public Safety in |
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155 | 154 | | the Communications Division as an information |
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156 | 155 | | systems telecommunication technician of the |
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157 | 156 | | Department of Public Safety shall not be a member |
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158 | 157 | | of the System, |
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159 | 158 | | (6) park rangers of the Oklahoma Tourism and |
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160 | 159 | | Recreation Department and any park manager or |
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161 | 160 | | park supervisor of the Oklahoma Tourism and |
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162 | 161 | | Recreation Department, who was employed in such a |
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163 | 162 | | position prior to July 1, 1985, and who elects on |
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164 | 163 | | or before September 1, 1996, to participate in |
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165 | 164 | | the System, and RBS No. 3732 |
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192 | 190 | | |
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193 | 191 | | (7) inspectors of the State Board of Pharmacy , |
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194 | 192 | | (8) law enforcement support staff of a participating |
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195 | 193 | | agency hired on or after the e ffective date of |
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196 | 194 | | this act, if so designated by a participating |
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197 | 195 | | employer pursuant to Section 2 of this act, and |
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198 | 196 | | (9) active commissioned or CLEE T-certified agents |
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199 | 197 | | hired by the Department of Wildlife Conservation |
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200 | 198 | | on or after the effective date of this act . |
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201 | 199 | | b. Effective July 1, 1987, a member does not include a |
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202 | 200 | | “leased employee” as defined under Section 414(n)(2) |
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203 | 201 | | of the Internal Revenue Code of 1986 , as amended. |
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204 | 202 | | Effective July 1, 1999, any individual who agrees with |
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205 | 203 | | the participating employer that the individu al’s |
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206 | 204 | | services are to be performed as a leased employee or |
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207 | 205 | | an independent contractor shall not be a member |
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208 | 206 | | regardless of any classification as a common-law |
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209 | 207 | | employee by the Internal Revenue Service or any other |
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210 | 208 | | governmental agency, or any court of competent |
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211 | 209 | | jurisdiction. |
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212 | 210 | | c. All persons who shall be offered a position of a |
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213 | 211 | | commissioned law enforcement officer as an em ployee of |
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214 | 212 | | one of the agencies described in subparagraph a of |
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215 | 213 | | this paragraph shall participate in the System only |
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216 | 214 | | upon the person meeting the requisite post-offer-pre- RBS No. 3732 |
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243 | 240 | | |
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244 | 241 | | employment physical examination standards which shall |
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245 | 242 | | be subject to the following requirements: |
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246 | 243 | | (1) all such persons shal l be of good moral |
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247 | 244 | | character, free from deformities, mental or |
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248 | 245 | | physical conditions, or disease and alcohol or |
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249 | 246 | | drug addiction which would prohibit the person |
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250 | 247 | | from performing the duties of a law enforcement |
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251 | 248 | | officer, |
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252 | 249 | | (2) the physical-medical examination shall pertain to |
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253 | 250 | | age, sight, hearing, agility and other conditions |
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254 | 251 | | the requirements of which shall be established by |
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255 | 252 | | the Board, |
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256 | 253 | | (3) the person shall be required to meet the |
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257 | 254 | | conditions of this subsection prior to the |
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258 | 255 | | beginning of actual employment but after an o ffer |
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259 | 256 | | of employment has been tendered by a |
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260 | 257 | | participating employer, |
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261 | 258 | | (4) the Board shall have authority to deny or revoke |
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262 | 259 | | membership of any person submitting false |
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263 | 260 | | information in such person ’s membership |
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264 | 261 | | application, and |
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265 | 262 | | (5) the Board shall have final authori ty in |
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266 | 263 | | determining eligibility for membership in the RBS No. 3732 |
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293 | 289 | | |
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294 | 290 | | System, pursuant to the provisions of this |
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295 | 291 | | subsection; |
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296 | 292 | | 7. 8. “Normal retirement date ” means the date at which the |
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297 | 293 | | member is eligible to receive the unreduced payments of the member ’s |
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298 | 294 | | accrued retirement b enefit. Such date shall be the first day of the |
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299 | 295 | | month coinciding with or following the date the member: |
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300 | 296 | | a. completes twenty (20) years of vesting service, or |
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301 | 297 | | b. attains sixty-two (62) years of age with ten (10) |
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302 | 298 | | years of vesting service, or |
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303 | 299 | | c. attains sixty-two (62) years of age, if: |
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304 | 300 | | (1) the member has been transferred to this System |
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305 | 301 | | from the Oklahoma Public Employees Retirement |
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306 | 302 | | System on or after July 1, 1981, and |
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307 | 303 | | (2) the member would have been vested had the member |
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308 | 304 | | continued to be a member of the Oklahoma Public |
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309 | 305 | | Employees Retirement System. |
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310 | 306 | | With respect to distributions under the System made for calendar |
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311 | 307 | | years beginning on or after January 1, 2005, the System shall apply |
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312 | 308 | | the minimum distribution incidental benefit requirement s, incidental |
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313 | 309 | | benefit requirements, and minimum distribution requirements of |
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314 | 310 | | Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, |
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315 | 311 | | in accordance with the final regulations under Section 401(a)(9) of |
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316 | 312 | | the Internal Revenue Code of 1986, as amended, including Treasury |
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317 | 313 | | Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9) -9; provided, RBS No. 3732 |
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344 | 339 | | |
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345 | 340 | | that for individuals who attain seventy and one -half (70 1/2) years |
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346 | 341 | | of age after December 31, 2019, but before January 1, 2023, such |
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347 | 342 | | distributions shall take into ac count that “age 70 1/2” was stricken |
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348 | 343 | | and “age 72” was inserted in Sections 401(a)(9)(B)(iv)(I), |
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349 | 344 | | 401(a)(9)(C)(i)(I) and 401(a)(9)(C)(ii)(I) of the Internal Revenue |
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350 | 345 | | Code of 1986, as amended, and, provided further, that for |
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351 | 346 | | individuals who attain seventy -two (72) years of age after Decembe r |
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352 | 347 | | 31, 2022, such distributions shall take into account that “age 72” |
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353 | 348 | | was stricken and “the applicable age”, as defined in Section |
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354 | 349 | | 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, |
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355 | 350 | | was inserted in Section 401(a )(9)(B)(iv)(I), Section |
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356 | 351 | | 401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal |
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357 | 352 | | Revenue Code of 1986, as amended, in all cases notwith standing any |
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358 | 353 | | provision of the System to the contrary. With respect to |
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359 | 354 | | distributions under the System made for calendar years beginning on |
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360 | 355 | | or after January 1, 2001, through December 31, 2004, the System |
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361 | 356 | | shall apply the minimum distribution requirements and incidental |
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362 | 357 | | benefit requirements of Section 401(a)(9) of the Internal Revenue |
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363 | 358 | | Code of 1986, as amended, in acco rdance with the regulations und er |
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364 | 359 | | Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, |
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365 | 360 | | which were proposed in January 2001, notwit hstanding any provision |
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366 | 361 | | of the System to the contrary. |
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367 | 362 | | Effective July 1, 1989, notwithstanding any other provision |
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368 | 363 | | contained herein to the con trary, in no event shall commencement of RBS No. 3732 |
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395 | 389 | | |
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396 | 390 | | distribution of the accrued retirement benefit of a member be |
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397 | 391 | | delayed beyond April 1 of the calendar year following the later of: |
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398 | 392 | | (1) the calendar year in which the member reaches sev enty and one- |
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399 | 393 | | half (70 1/2) years of age for a member who attains this age before |
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400 | 394 | | January 1, 2020, or, for a member who attains this age on or aft er |
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401 | 395 | | January 1, 2020, but before January 1, 2023, the calendar year in |
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402 | 396 | | which the member reaches seventy -two (72) years of age, or effective |
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403 | 397 | | for distributions required to be made after December 31, 2022, the |
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404 | 398 | | calendar year in which the member reaches seventy -three (73) years |
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405 | 399 | | of age for an individual who attains age seventy -two (72) after |
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406 | 400 | | December 31, 2022, or “the applicable age”, as defined in Sect ion |
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407 | 401 | | 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, if |
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408 | 402 | | later; or (2) the actual retirement date of the member. A member |
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409 | 403 | | electing to defer the commencement of retirement benefits pursuant |
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410 | 404 | | to Section 2-308.1 of this title may not defer the benefit |
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411 | 405 | | commencement beyond the age of sixty -five (65). |
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412 | 406 | | Effective September 8, 2009, notwithstanding anything to the |
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413 | 407 | | contrary of the System, the System, which as a governmental plan |
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414 | 408 | | (within the meaning of Section 414(d) of t he Internal Revenue Code |
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415 | 409 | | of 1986, as amended), is treated as having complied with Section |
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416 | 410 | | 401(a)(9) of the Internal Revenue Code of 1986, as amen ded, for all |
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417 | 411 | | years to which Section 401(a)(9) of the Internal Revenue Code of |
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418 | 412 | | 1986, as amended, applies to the System if the System complies w ith RBS No. 3732 |
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445 | 438 | | |
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446 | 439 | | a reasonable and good faith interpretation of Section 401(a)(9) of |
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447 | 440 | | the Internal Revenue Code of 1986, as amended. |
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448 | 441 | | A member who was required to join the System effective July 1, |
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449 | 442 | | 1980, because of the transfer of the employi ng agency from the |
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450 | 443 | | Oklahoma Public Employees Retirement System to the System, and was |
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451 | 444 | | not a member of the Oklahoma Public Employees Retirement Sy stem on |
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452 | 445 | | the date of such transfer shall be allowed to receive credit for |
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453 | 446 | | prior law enforcement service rendered to this state, if the member |
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454 | 447 | | is not receiving or eligible to receive retirement credit or |
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455 | 448 | | benefits for such service in any other public retirement system, |
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456 | 449 | | upon payment to the System of the employee contribution the member |
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457 | 450 | | would have been subject to had th e member been a member of the |
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458 | 451 | | System at the time, plus five percent (5%) interest. Service credit |
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459 | 452 | | received pursuant to this paragraph shall be u sed in determining the |
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460 | 453 | | member’s retirement benefit, and shall be used in determining years |
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461 | 454 | | of service for retirement or vesting purposes; |
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462 | 455 | | 8. 9. “Actual paid base salary ” means the salary received by a |
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463 | 456 | | member, excluding payment for any accumulated leave or uniform |
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464 | 457 | | allowance. Salary shall include any amount of nonelective salary |
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465 | 458 | | reduction under Section 414(h) of th e Internal Revenue Code of 1986 ; |
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466 | 459 | | 9. 10. “Final average salary ” means the average of the highest |
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467 | 460 | | thirty (30) consecutive complete months of actua l paid gross salary. |
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468 | 461 | | Gross salary shall include any amount of elective salary reduction |
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469 | 462 | | under Section 457 of the Internal Revenue Code of 198 6, as amended, RBS No. 3732 |
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470 | 463 | | |
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496 | 488 | | |
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497 | 489 | | and any amount of nonelective salary reduction under Section 414(h) |
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498 | 490 | | of the Internal Revenue Code of 1986, as amended. Effective July 1, |
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499 | 491 | | 1992, gross salary shall include any amount of elective salary |
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500 | 492 | | reduction under Section 125 of the Intern al Revenue Code of 1986, as |
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501 | 493 | | amended. Effective July 1, 1998, gross salary shall include any |
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502 | 494 | | amount of elective sa lary reduction not includable in the gross |
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503 | 495 | | income of the member under Section 132(f)(4) of the Internal Revenue |
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504 | 496 | | Code of 1986, as amended. Eff ective July 1, 1998, for purposes of |
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505 | 497 | | determining a member ’s compensation, any contribution by the member |
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506 | 498 | | to reduce his or her regular cash remuneration under Section |
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507 | 499 | | 132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be |
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508 | 500 | | treated as if the mem ber did not make such an election. Only salary |
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509 | 501 | | on which required contributions have been made may be used in |
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510 | 502 | | computing the final average salary. Gross salary shall not include |
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511 | 503 | | severance pay. |
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512 | 504 | | In addition to other applicable limitations, and notwithstandin g |
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513 | 505 | | any other provision to the contrary, for plan years beginning on or |
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514 | 506 | | after July 1, 2002, the annual gross salary of each “Noneligible |
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515 | 507 | | Member” taken into account under the System shall not exceed the |
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516 | 508 | | Economic Growth and Tax R elief Reconciliation Act of 200 1 (“EGTRRA”) |
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517 | 509 | | annual salary limit. The EGTRRA annual salary limit is Two Hundred |
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518 | 510 | | Thousand Dollars ($200,000.00), a s adjusted by the Commissioner for |
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519 | 511 | | increases in the cost of living in accordance with Section |
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520 | 512 | | 401(a)(17)(B) of the Internal Revenue Code of 19 86, as amended. The RBS No. 3732 |
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547 | 538 | | |
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548 | 539 | | annual salary limit in effect for a calendar year applies to any |
---|
549 | 540 | | period, not exceeding twelve (12) months, over which salary is |
---|
550 | 541 | | determined (“determination period ”) beginning in such calendar year. |
---|
551 | 542 | | If a determination period consists of fewer than twelve (12) months, |
---|
552 | 543 | | the EGTRRA salary limit will be multiplied by a fraction, the |
---|
553 | 544 | | numerator of which i s the number of months in the determination |
---|
554 | 545 | | period, and the denominator of which is twelve (12). For purposes |
---|
555 | 546 | | of this section, a “Noneligible Member” is any member who first |
---|
556 | 547 | | became a member during a plan year commencing on or after July 1, |
---|
557 | 548 | | 1996. |
---|
558 | 549 | | For plan years beginning on or after July 1, 2002, any reference |
---|
559 | 550 | | in the System to the annual salary limit under Section 401(a)(17) of |
---|
560 | 551 | | the Internal Revenue Code of 1986, as amended, shall mean the EGTRRA |
---|
561 | 552 | | salary limit set forth in this provision. |
---|
562 | 553 | | Effective January 1, 2008, gross salary for a plan year shall |
---|
563 | 554 | | also include gross salary, as described above, for services, but |
---|
564 | 555 | | paid by the later of two and one -half (2 1/2) months after a |
---|
565 | 556 | | member’s severance from employment or the end of the calendar year |
---|
566 | 557 | | that includes the date the member terminated employment, if it is a |
---|
567 | 558 | | payment that, absent a severance from employment, would have bee n |
---|
568 | 559 | | paid to the member while the member continued in employment with the |
---|
569 | 560 | | employer. |
---|
570 | 561 | | Effective January 1, 2008, any payments not described above |
---|
571 | 562 | | shall not be considered gross salary if paid after severance from RBS No. 3732 |
---|
572 | 563 | | |
---|
575 | 565 | | 2 |
---|
576 | 566 | | 3 |
---|
577 | 567 | | 4 |
---|
578 | 568 | | 5 |
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579 | 569 | | 6 |
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580 | 570 | | 7 |
---|
581 | 571 | | 8 |
---|
582 | 572 | | 9 |
---|
583 | 573 | | 10 |
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584 | 574 | | 11 |
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585 | 575 | | 12 |
---|
586 | 576 | | 13 |
---|
587 | 577 | | 14 |
---|
588 | 578 | | 15 |
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589 | 579 | | 16 |
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590 | 580 | | 17 |
---|
591 | 581 | | 18 |
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592 | 582 | | 19 |
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593 | 583 | | 20 |
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594 | 584 | | 21 |
---|
595 | 585 | | 22 |
---|
596 | 586 | | 23 |
---|
597 | 587 | | 24 |
---|
598 | 588 | | |
---|
599 | 589 | | employment, even if they are paid by the later of two and one -half |
---|
600 | 590 | | (2 1/2) months after the date of severance from employment or the |
---|
601 | 591 | | end of the calendar year that includes the date of severance from |
---|
602 | 592 | | employment, except payments to an individual who does not currently |
---|
603 | 593 | | perform services for the employer by r eason of qualified military |
---|
604 | 594 | | service within the meaning of Section 414(u)(5) of the Internal |
---|
605 | 595 | | Revenue Code of 1986, as amended, to the extent these payments do |
---|
606 | 596 | | not exceed the amounts the individual would have received if the |
---|
607 | 597 | | individual had continued to perform services for the employer ra ther |
---|
608 | 598 | | than entering qualified military service. |
---|
609 | 599 | | Effective January 1, 2008, back pay, within the meaning of |
---|
610 | 600 | | Section 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be |
---|
611 | 601 | | treated as gross salary for the limitation year to whi ch the back |
---|
612 | 602 | | pay relates to the extent the back pay represents wages and |
---|
613 | 603 | | compensation that would otherwise be included in this definition. |
---|
614 | 604 | | Effective for years beginning after December 31, 2008, gross |
---|
615 | 605 | | salary shall also include differential wage payments under Section |
---|
616 | 606 | | 414(u)(12) of the Int ernal Revenue Code of 1986, as amended; |
---|
617 | 607 | | 10. 11. “Credited service” means the period of service used to |
---|
618 | 608 | | determine the amount of benefits payable to a member. Credited |
---|
619 | 609 | | service shall consist of the period during which the memb er |
---|
620 | 610 | | participated in the System o r the predecessor Plan as an active |
---|
621 | 611 | | employee in an eligible membership classification, plus any service |
---|
622 | 612 | | prior to the establishment of the predecessor Plan which was RBS No. 3732 |
---|
623 | 613 | | |
---|
626 | 615 | | 2 |
---|
627 | 616 | | 3 |
---|
628 | 617 | | 4 |
---|
629 | 618 | | 5 |
---|
630 | 619 | | 6 |
---|
631 | 620 | | 7 |
---|
632 | 621 | | 8 |
---|
633 | 622 | | 9 |
---|
634 | 623 | | 10 |
---|
635 | 624 | | 11 |
---|
636 | 625 | | 12 |
---|
637 | 626 | | 13 |
---|
638 | 627 | | 14 |
---|
639 | 628 | | 15 |
---|
640 | 629 | | 16 |
---|
641 | 630 | | 17 |
---|
642 | 631 | | 18 |
---|
643 | 632 | | 19 |
---|
644 | 633 | | 20 |
---|
645 | 634 | | 21 |
---|
646 | 635 | | 22 |
---|
647 | 636 | | 23 |
---|
648 | 637 | | 24 |
---|
649 | 638 | | |
---|
650 | 639 | | credited under the predecessor Plan and for law enforcement officers |
---|
651 | 640 | | and criminalists of th e Oklahoma State Bureau of Investigation and |
---|
652 | 641 | | the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control |
---|
653 | 642 | | who became members of the System on July 1, 1980, any service |
---|
654 | 643 | | credited under the Oklahoma Public Employees Retire ment System as of |
---|
655 | 644 | | June 30, 1980, and for members of the Communications and Lake Patrol |
---|
656 | 645 | | Marine Enforcement Divisions of the Oklahoma Department of Public |
---|
657 | 646 | | Safety, who became members of the System on July 1, 1981, any |
---|
658 | 647 | | service credited under the predecessor Plan or the Oklahoma Public |
---|
659 | 648 | | Employees Retirement System as of June 30, 1981, and for law |
---|
660 | 649 | | enforcement officers of the Alcoholic Beverage Laws Enforcement |
---|
661 | 650 | | Commission who became members of the System on July 1, 1982, any |
---|
662 | 651 | | service credited under the Oklahoma Public Employees Retirement |
---|
663 | 652 | | System as of June 30, 1982, and for park rangers of the Oklahoma |
---|
664 | 653 | | Tourism and Recreation Department who beca me members of the System |
---|
665 | 654 | | on July 1, 1985, any service credited under the Oklahoma Public |
---|
666 | 655 | | Employees Retirement System as of June 30, 1985, and for inspectors |
---|
667 | 656 | | of the State Board of Pharmacy who became members of the System on |
---|
668 | 657 | | July 1, 1986, any service credited under the Oklahoma Public |
---|
669 | 658 | | Employees Retirement System as of June 30, 1986, for law enforcement |
---|
670 | 659 | | officers of the Oklahoma Capitol Patrol Division Section of the |
---|
671 | 660 | | Department of Public Safety who became members of the System |
---|
672 | 661 | | effective July 1, 1993, any servi ce credited under the Oklahoma |
---|
673 | 662 | | Public Employees Retirement System as of June 30, 1993, and for all RBS No. 3732 |
---|
674 | 663 | | |
---|
677 | 665 | | 2 |
---|
678 | 666 | | 3 |
---|
679 | 667 | | 4 |
---|
680 | 668 | | 5 |
---|
681 | 669 | | 6 |
---|
682 | 670 | | 7 |
---|
683 | 671 | | 8 |
---|
684 | 672 | | 9 |
---|
685 | 673 | | 10 |
---|
686 | 674 | | 11 |
---|
687 | 675 | | 12 |
---|
688 | 676 | | 13 |
---|
689 | 677 | | 14 |
---|
690 | 678 | | 15 |
---|
691 | 679 | | 16 |
---|
692 | 680 | | 17 |
---|
693 | 681 | | 18 |
---|
694 | 682 | | 19 |
---|
695 | 683 | | 20 |
---|
696 | 684 | | 21 |
---|
697 | 685 | | 22 |
---|
698 | 686 | | 23 |
---|
699 | 687 | | 24 |
---|
700 | 688 | | |
---|
701 | 689 | | commissioned officers in the Gunsmith/Ammunition Reloader Division |
---|
702 | 690 | | of the Department of Public Safety who became members of the System |
---|
703 | 691 | | effective July 1, 1994, any service credited under the Oklahoma |
---|
704 | 692 | | Public Employees Retirement System as of June 30, 1994, and for the |
---|
705 | 693 | | park managers or park supervisors of the Oklah oma Tourism and |
---|
706 | 694 | | Recreation Department who were employed in such a position prior to |
---|
707 | 695 | | July 1, 1985, and who elect to become members of the System |
---|
708 | 696 | | effective September 1, 1996, any service transferred pursuant to |
---|
709 | 697 | | subsection C of Section 2 -309.6 of this title a nd any service |
---|
710 | 698 | | purchased pursuant to subsection B of Section 2 -307.2 of this title. |
---|
711 | 699 | | Effective August 5, 1993, an authorized leave of absence shall |
---|
712 | 700 | | include a period of absence pursuant to the Family and Medical Leave |
---|
713 | 701 | | Act of 1993; |
---|
714 | 702 | | 11. 12. “Disability” means a physical or mental condition |
---|
715 | 703 | | which, in the judgment of the Board, totally and presumably |
---|
716 | 704 | | permanently prevents the member from engaging in the usual and |
---|
717 | 705 | | customary duties of the occupation of the member and thereafter |
---|
718 | 706 | | prevents the member from performing the duties of any occupation or |
---|
719 | 707 | | service for which the member is qualified by reason of training, |
---|
720 | 708 | | education or experience. A person is not under a disability when |
---|
721 | 709 | | capable of performing a service to the employer, regardless of |
---|
722 | 710 | | occupation, providing the sala ry of the employee is not diminished |
---|
723 | 711 | | thereby; RBS No. 3732 |
---|
724 | 712 | | |
---|
727 | 714 | | 2 |
---|
728 | 715 | | 3 |
---|
729 | 716 | | 4 |
---|
730 | 717 | | 5 |
---|
731 | 718 | | 6 |
---|
732 | 719 | | 7 |
---|
733 | 720 | | 8 |
---|
734 | 721 | | 9 |
---|
735 | 722 | | 10 |
---|
736 | 723 | | 11 |
---|
737 | 724 | | 12 |
---|
738 | 725 | | 13 |
---|
739 | 726 | | 14 |
---|
740 | 727 | | 15 |
---|
741 | 728 | | 16 |
---|
742 | 729 | | 17 |
---|
743 | 730 | | 18 |
---|
744 | 731 | | 19 |
---|
745 | 732 | | 20 |
---|
746 | 733 | | 21 |
---|
747 | 734 | | 22 |
---|
748 | 735 | | 23 |
---|
749 | 736 | | 24 |
---|
750 | 737 | | |
---|
751 | 738 | | 12. 13. “Limitation year” means the year used in appl ying the |
---|
752 | 739 | | limitations of Section 415 of the Internal Revenue Code of 1986, |
---|
753 | 740 | | which year shall be the calendar year; |
---|
754 | 741 | | 13. 14. “Line of duty” means any action which a member whose |
---|
755 | 742 | | primary function is crime control or reduction or enforcement of the |
---|
756 | 743 | | criminal law is obligated or authorized by rule, regulations, |
---|
757 | 744 | | condition of employment or service, or law to perform including |
---|
758 | 745 | | those social, ceremonial or athletic funct ions to which the member |
---|
759 | 746 | | is assigned, or for which the member is compensated, by the agency |
---|
760 | 747 | | the member serves; |
---|
761 | 748 | | 14. 15. “Personal injury” or “injury” means any traumatic |
---|
762 | 749 | | injury as well as diseases which are caused by or result from such |
---|
763 | 750 | | an injury, but not occupational diseases; |
---|
764 | 751 | | 15. 16. “Catastrophic nature” means consequences of an injury |
---|
765 | 752 | | that permanently prevent an individual from performing any gainful |
---|
766 | 753 | | work; |
---|
767 | 754 | | 16. 17. “Traumatic injury” means a wound or a condition of the |
---|
768 | 755 | | body caused by external force inc luding injuries inflicted by |
---|
769 | 756 | | bullets, explosives, sharp instruments, blunt objects or other |
---|
770 | 757 | | physical blows, chemicals, electricity, climatic conditions, |
---|
771 | 758 | | infectious diseases, radiation and bacteria, but excluding stress |
---|
772 | 759 | | and strain; and |
---|
773 | 760 | | 17. 18. “Beneficiary” means the individual designated by the |
---|
774 | 761 | | member on a beneficiary designation form supplied by the Oklahoma RBS No. 3732 |
---|
775 | 762 | | |
---|
778 | 764 | | 2 |
---|
779 | 765 | | 3 |
---|
780 | 766 | | 4 |
---|
781 | 767 | | 5 |
---|
782 | 768 | | 6 |
---|
783 | 769 | | 7 |
---|
784 | 770 | | 8 |
---|
785 | 771 | | 9 |
---|
786 | 772 | | 10 |
---|
787 | 773 | | 11 |
---|
788 | 774 | | 12 |
---|
789 | 775 | | 13 |
---|
790 | 776 | | 14 |
---|
791 | 777 | | 15 |
---|
792 | 778 | | 16 |
---|
793 | 779 | | 17 |
---|
794 | 780 | | 18 |
---|
795 | 781 | | 19 |
---|
796 | 782 | | 20 |
---|
797 | 783 | | 21 |
---|
798 | 784 | | 22 |
---|
799 | 785 | | 23 |
---|
800 | 786 | | 24 |
---|
801 | 787 | | |
---|
802 | 788 | | Law Enforcement Retirement System, or, if there is no designated |
---|
803 | 789 | | beneficiary or if the designated beneficiary predeceases the member, |
---|
804 | 790 | | the estate of the member. If the member ’s spouse is not designated |
---|
805 | 791 | | as the sole primary beneficiary, the member ’s spouse must sign a |
---|
806 | 792 | | consent. |
---|
807 | 793 | | SECTION 2. NEW LAW A new section of law to be codified |
---|
808 | 794 | | in the Oklahoma Statutes as Section 2 -309.9 of Title 47, unless |
---|
809 | 795 | | there is created a duplication in numbering, reads as follows: |
---|
810 | 796 | | A. 1. On or before November 1, 2024, a participating member of |
---|
811 | 797 | | the Oklahoma Law Enforcement Retirement System may make an |
---|
812 | 798 | | irrevocable written election to include law enforcement support |
---|
813 | 799 | | staff hired on or after the effective date of the election as |
---|
814 | 800 | | members of the System. Inclu sion of law enforcement support staff |
---|
815 | 801 | | in an election made under this section shall only be to the extent |
---|
816 | 802 | | that such staff position is not already designated as eligible for |
---|
817 | 803 | | membership in the System. |
---|
818 | 804 | | 2. A participating member wishing to make an election under |
---|
819 | 805 | | this subsection shall provide written notice of the election to the |
---|
820 | 806 | | System within seven (7) days of the member making such election. |
---|
821 | 807 | | The effective date of the election shall be the first day of the |
---|
822 | 808 | | month following the date that the System receives writ ten notice |
---|
823 | 809 | | from the participating member. |
---|
824 | 810 | | 3. For the purposes of this section, “law enforcement support |
---|
825 | 811 | | staff” means employees of a participating member who directly RBS No. 3732 |
---|
826 | 812 | | |
---|
829 | 814 | | 2 |
---|
830 | 815 | | 3 |
---|
831 | 816 | | 4 |
---|
832 | 817 | | 5 |
---|
833 | 818 | | 6 |
---|
834 | 819 | | 7 |
---|
835 | 820 | | 8 |
---|
836 | 821 | | 9 |
---|
837 | 822 | | 10 |
---|
838 | 823 | | 11 |
---|
839 | 824 | | 12 |
---|
840 | 825 | | 13 |
---|
841 | 826 | | 14 |
---|
842 | 827 | | 15 |
---|
843 | 828 | | 16 |
---|
844 | 829 | | 17 |
---|
845 | 830 | | 18 |
---|
846 | 831 | | 19 |
---|
847 | 832 | | 20 |
---|
848 | 833 | | 21 |
---|
849 | 834 | | 22 |
---|
850 | 835 | | 23 |
---|
851 | 836 | | 24 |
---|
852 | 837 | | |
---|
853 | 838 | | support law enforcement officers certified by the Council on Law |
---|
854 | 839 | | Enforcement Education and Training (CLEET) , including analysts and |
---|
855 | 840 | | communications staff. |
---|
856 | 841 | | B. Beginning on the effective date of an election under |
---|
857 | 842 | | subsection A of this section , the participating member and law |
---|
858 | 843 | | enforcement support staff at the subject of an election shall |
---|
859 | 844 | | participate in and make contributions to the System as other |
---|
860 | 845 | | participating members of the System. In no event shall |
---|
861 | 846 | | contributions be made by or on behalf of l aw enforcement support |
---|
862 | 847 | | staff to any plan offered by the Oklahoma Public Employees |
---|
863 | 848 | | Retirement System following such election . |
---|
864 | 849 | | C. In no event shall any employee who is at the subject of an |
---|
865 | 850 | | election made pursuant to subsection A of this section be permitted, |
---|
866 | 851 | | directly or indirectly, to influence the potential election of a |
---|
867 | 852 | | participating member agency. |
---|
868 | 853 | | SECTION 3. NEW LAW A new section of law to be codified |
---|
869 | 854 | | in the Oklahoma Statutes as Section 2 -309.10 of Title 47, unless |
---|
870 | 855 | | there is created a dupl ication in numbering, reads as follows: |
---|
871 | 856 | | Law enforcement game wardens of the Department of Wildlife |
---|
872 | 857 | | Conservation who are certified by the Council on Law Enforcement |
---|
873 | 858 | | Education and Training (CLEET) and who are hired on or after July 1, |
---|
874 | 859 | | 2024, shall participate in and make contributions to the Oklahoma |
---|
875 | 860 | | Law Enforcement Retirement System as other participating employers |
---|
876 | 861 | | and members of the System. Such employees shall not make RBS No. 3732 |
---|
877 | 862 | | |
---|
905 | | - | Retirement System or any retirement plan under Section 401(a) of the |
---|
906 | | - | Internal Revenue Code of 1986, as amended, sponsored or maintained |
---|
907 | | - | by the Department of Wildlife Conservation . The Department shall be |
---|
908 | | - | a participating employer in the Oklahoma Law Enforcement Retireme nt |
---|
909 | | - | System for all CLEET -certified law enforcement game wardens who |
---|
910 | | - | participate in the Oklahoma Law Enforcement Retirement System |
---|
911 | | - | pursuant to the provisions of this section. |
---|
| 889 | + | Retirement System. The Department shall be a participating employer |
---|
| 890 | + | in the Oklahoma Law Enforcement Retirement System for all CLEET - |
---|
| 891 | + | certified law enforcement game wardens who participate in the |
---|
| 892 | + | Oklahoma Law Enforcement Retirement System pursuant to the |
---|
| 893 | + | provisions of this section. |
---|
912 | 894 | | SECTION 4. AMENDATORY 62 O.S. 2021, Section 3103, as |
---|
913 | 895 | | last amended by Section 1, Chapter 306, O.S.L. 2022 (62 O.S. Supp. |
---|
914 | 896 | | 2023, Section 3103), is amended to read as follows: |
---|
915 | 897 | | Section 3103. As used in the Oklahoma Pensi on Legislation |
---|
916 | 898 | | Actuarial Analysis Act: |
---|
917 | 899 | | 1. “Amendment” means any amendment, including a substitute |
---|
918 | 900 | | bill, made to a retirement bill by any committee of the House of |
---|
919 | 901 | | Representatives or Senate, any conference committee of the House or |
---|
920 | 902 | | Senate or by the House or Se nate; |
---|
921 | 903 | | 2. “RB number” means that number preceded by the letters “RB” |
---|
922 | 904 | | assigned to a retirement bill by the respective staffs of the |
---|
923 | 905 | | Oklahoma State Senate and the Oklahoma House of Representatives when |
---|
924 | 906 | | the respective staff office prepares a retirement bi ll for a member |
---|
925 | 907 | | of the Legislature; |
---|
926 | 908 | | 3. “Legislative Actuary” means the firm or entity that enters |
---|
956 | 937 | | actuarial services and other d uties provided for in the Oklahoma |
---|
957 | 938 | | Pension Legislation Actuarial Analysis Act; |
---|
958 | 939 | | 4. “Nonfiscal amendment” means an amendment to a retirement |
---|
959 | 940 | | bill having a fiscal impact, which amendment does not chang e any |
---|
960 | 941 | | factor of an actuarial investigation specified in subsection A of |
---|
961 | 942 | | Section 3109 of this title; |
---|
962 | 943 | | 5. “Nonfiscal retirement bill ” means a retirement bill: |
---|
963 | 944 | | a. which does not affect the cost or funding factors of a |
---|
964 | 945 | | retirement system, |
---|
965 | 946 | | b. which affects such factors only in a manner which does |
---|
966 | 947 | | not: |
---|
967 | 948 | | (1) grant a benefit increase under the retirement |
---|
968 | 949 | | system affected by the bill, |
---|
969 | 950 | | (2) create an actuarial accrued liability for or |
---|
970 | 951 | | increase the actuarial accrued liability of the |
---|
971 | 952 | | retirement system affected by the bill, or |
---|
972 | 953 | | (3) increase the normal cost of the retirement sy stem |
---|
973 | 954 | | affected by the bill, |
---|
974 | 955 | | c. which authorizes the purchase by an active member of |
---|
975 | 956 | | the retirement system, at the actuarial cost for the |
---|
976 | 957 | | purchase as computed pursuant to the statute in effect |
---|
977 | 958 | | on the effective date of the measure allowing such |
---|
1007 | 987 | | system, but which cannot be used in order to compute |
---|
1008 | 988 | | the number of years of service for purposes of |
---|
1009 | 989 | | computing the retirement benefit for the member, |
---|
1010 | 990 | | d. which provides for the computation of a service - |
---|
1011 | 991 | | connected disability retirement benefit for members of |
---|
1012 | 992 | | the Oklahoma Law Enforcement Retirement System |
---|
1013 | 993 | | pursuant to Section 2 -305 of Title 47 of the Oklahoma |
---|
1014 | 994 | | Statutes if the members were unable to complete twenty |
---|
1015 | 995 | | (20) years of service as a result of the disability, |
---|
1016 | 996 | | e. which requires membership in the defined benefit plan |
---|
1017 | 997 | | authorized by Section 901 et seq. of Title 74 of the |
---|
1018 | 998 | | Oklahoma Statutes for persons whose first elec ted or |
---|
1019 | 999 | | appointed service occurs on or after November 1, 2018, |
---|
1020 | 1000 | | if such persons had any prior service in the Oklahoma |
---|
1021 | 1001 | | Public Employees Retirement System prior to November |
---|
1022 | 1002 | | 1, 2015, |
---|
1023 | 1003 | | f. which provides for a one -time increase in retirement |
---|
1024 | 1004 | | benefits if the increase in retirement benefits is not |
---|
1025 | 1005 | | a permanent increase in the gross annual retirement |
---|
1026 | 1006 | | benefit payable to a member or beneficiary, occurs |
---|
1027 | 1007 | | only once pursuant to a single statutory authorization |
---|
1058 | 1037 | | Thousand Dollars ($1,000.00) and requires that |
---|
1059 | 1038 | | the benefit may only be provided if the funded |
---|
1060 | 1039 | | ratio of the affected retirement system would not |
---|
1061 | 1040 | | be less than sixty percent (60%) but not greater |
---|
1062 | 1041 | | than eighty percent (80%) after the benefit |
---|
1063 | 1042 | | increase is paid, |
---|
1064 | 1043 | | (2) the lesser of two percent (2%) of the gross |
---|
1065 | 1044 | | annual retirement benefit of the member or One |
---|
1066 | 1045 | | Thousand Two Hundred Dollars ($1,200.00) and |
---|
1067 | 1046 | | requires that the benefit may only be provided if |
---|
1068 | 1047 | | the funded ratio of the affected retirement |
---|
1069 | 1048 | | system would be greater t han eighty percent (80%) |
---|
1070 | 1049 | | but not greater than one hundred percent (100%) |
---|
1071 | 1050 | | after the benefit increase is paid, |
---|
1072 | 1051 | | (3) the lesser of two percent (2%) of the gross |
---|
1073 | 1052 | | annual retirement benefit of the member or One |
---|
1074 | 1053 | | Thousand Four Hundred Dollars ($1,400.00) and |
---|
1075 | 1054 | | requires that the benefit may only be provided if |
---|
1076 | 1055 | | the funded ratio of the affected retirement |
---|
1077 | 1056 | | system would be greater than one hundred percent |
---|
1109 | 1087 | | persons who retired from the Oklahoma |
---|
1110 | 1088 | | Firefighters Pension and Retirement System as |
---|
1111 | 1089 | | volunteer firefighters and who did not retire |
---|
1112 | 1090 | | from the Oklahoma Firefighters Pension and |
---|
1113 | 1091 | | Retirement System as a paid firefighter. |
---|
1114 | 1092 | | As used in this subparagraph, “funded ratio” means the |
---|
1115 | 1093 | | figure derived by dividing the actuarial value of |
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1116 | 1094 | | assets of the applicable retirement system by the |
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1117 | 1095 | | actuarial accrued liab ility of the applicable |
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1118 | 1096 | | retirement system, |
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1119 | 1097 | | g. which modifies the disability pension standard for |
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1120 | 1098 | | police officers who are members of the Oklahoma Police |
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1121 | 1099 | | Pension and Retirement System as provided by Section 3 |
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1122 | 1100 | | of this act Section 50-115 of Title 11 of the Oklahoma |
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1123 | 1101 | | Statutes, |
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1124 | 1102 | | h. which provides a cost -of-living benefit increase |
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1125 | 1103 | | pursuant to the provisions of: |
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1126 | 1104 | | (1) Section 49-143.7 of Title 11 of the Oklahoma |
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1127 | 1105 | | Statutes, |
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1128 | 1106 | | (2) Section 50-136.9 of Title 11 of the Oklahoma |
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1159 | 1136 | | (4) Section 2-305.12 of Title 47 of the Oklahoma |
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1160 | 1137 | | Statutes, |
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1161 | 1138 | | (5) Section 17-116.22 of Title 70 of the Oklahoma |
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1162 | 1139 | | Statutes, |
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1163 | 1140 | | (6) Section 930.11 of Title 74 of the Oklahoma |
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1164 | 1141 | | Statutes, or |
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1165 | 1142 | | i. which modifies the computation of the line -of-duty |
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1166 | 1143 | | disability benefit pursuant to the provisions of this |
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1167 | 1144 | | act this section and Sections 50 -101 and 50-115 of |
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1168 | 1145 | | Title 11 of the Oklahoma Statutes, or |
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1169 | 1146 | | j. which authorizes membership in the Oklahoma Law |
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1170 | 1147 | | Enforcement Retirement System for active commissioned |
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1171 | 1148 | | or CLEET-certified agents of the Office of the |
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1172 | 1149 | | Attorney General or the Military Department of the |
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1173 | 1150 | | State of Oklahoma pursuant to Sections 3 and 4 of this |
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1174 | 1151 | | act. |
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1175 | 1152 | | A nonfiscal retirement bill shall include any retirement bill that |
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1176 | 1153 | | has as its sole purpose the appropriation or distribution or |
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1177 | 1154 | | redistribution of monies in some manner t o a retirement system for |
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1178 | 1155 | | purposes of reducing the unfunded liability of such system or the |
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1209 | 1185 | | 6. “Reduction-in-cost amendment” means an amendment to a |
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1210 | 1186 | | retirement bill having a fiscal impact which reduces the cost of the |
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1211 | 1187 | | bill as such cost is determined by the actuarial investigation for |
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1212 | 1188 | | the bill prepared pursuant to Section 3109 of this title; |
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1213 | 1189 | | 7. “Retirement bill” means any bill or joint resolution |
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1214 | 1190 | | introduced or any bill or joint resolution amended by a member of |
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1215 | 1191 | | the Oklahoma Legislature which creates or amends any law directly |
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1216 | 1192 | | affecting a retirement system. A retirement bill shall not mean a |
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1217 | 1193 | | bill or resolution that impacts the revenue of any state tax in |
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1218 | 1194 | | which a portion of the revenue generated from such tax is earmarked |
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1219 | 1195 | | for the benefit of a retirement system; |
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1220 | 1196 | | 8. “Retirement bill having a fiscal impact ” means any |
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1221 | 1197 | | retirement bill creating or establi shing a retirement system and any |
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1222 | 1198 | | other retirement bill other than a nonfiscal retirement bill; and |
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1223 | 1199 | | 9. “Retirement system” means the Teachers’ Retirement System of |
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1224 | 1200 | | Oklahoma, the Oklahoma Public Employees Retirement System, the |
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1225 | 1201 | | Uniform Retirement System for Justices and Judges, the Oklahoma |
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1226 | 1202 | | Firefighters Pension and Retirement System, the Oklahoma Police |
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1227 | 1203 | | Pension and Retirement System, the Oklahoma Law Enforcement |
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1228 | 1204 | | Retirement System, or a retirement system established after January |
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