RBH No. 11638
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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2288 By: Hilbert
AS INTRODUCED
An Act relating to public retirement systems;
amending 70 O.S. 2021, Section 17 -116.10, as amended
by Section 9, Chapter 300, O.S.L. 202 4 (70 O.S. Supp.
2024, Section 17-116.10), which relates to
postretirement employment; modifying earning
limitations for certain retirees returning to work in
a public school; modifying postretirement earning
limitations for certain time period; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, Section 17 -116.10,
as amended by Section 9, Chapter 300, O.S.L. 2024 (70 O.S. Supp.
2024, Section 17-116.10), is amended to read as follows:
Section 17-116.10. A. Subject to the requirements of Section
6-101.2 of this title and any other applicable requirements of law,
a member may enter into postretirement employment with a public
school of Oklahoma and st ill receive monthly retirement benefits
subject to the following limitations:
1. A retired member is not eligible to be employed by the
public schools of Oklahoma, in any capacity, for sixty (60) calendar RBH No. 11638
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days between the retiree 's last day of preretireme nt public
education employment and any postretirement public education
employment. For purposes of this section, the term "last day of
preretirement employment " shall mean the last day the employee is
required to be physically present on the job to comple te the terms
of the employment contract or agreement or the member 's effective
retirement date, whichever is later. An employee on paid leave is
still considered to be employed for purposes of this section.
Employment under any conditions during this tim e, volunteer services
for the purpose of obtaining a paid position at a later date, or
payment at a later time for services performed during this time
period shall cause the forfeiture of all retirement benefits
received during the period;
2. For thirty-six (36) months following a member 's effective
retirement date, the retired mem ber shall be subject to earnings
limitations on allowable earnings. Earnings limits are determined
annually based on a calendar year. For Until July 1, 2028, for
retired members under the age of sixty -two (62) years having
attained the age of fifty -five (55) years but less than fifty -nine
and one-half (59 1/2) years, the limit on allowed earnings from the
public schools of Oklahoma for employment for the performance of
duties ordinarily performed by classified or nonclassified optional
personnel shall be limited to the lesser of Thirty Thousand Dollars
($30,000.00) or one-half (1/2) of the member 's final average salary RBH No. 11638
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used in computing retirement benefits or unless the earnings limit
limitation allowed by the Social Security Administration for those
under Social Security 's normal retirement age, whichever is less
would be greater than Thirty Thousand Dollars ($30,000.00) . For
Until July 1, 2028, for retired members having attain ed the age of
fifty-nine and one-half (59 1/2) years or older, there shall be no
limit on allowed earnings from the public schools of Oklahoma for
the performance of duties ordinarily performed by classified or
nonclassified personnel. Effective July 1, 2 028, for retired
members under the age of sixty -two (62) years, the limit on allowed
earnings from the public schools of Oklahoma for employment for the
performance of duties ordinarily performed by classified or
nonclassified personnel shall be the lesser of Fifteen Thousand
Dollars ($15,000.00) or one -half (1/2) of the member 's final average
salary used in computing retirement benefits unless the earnings
limitation allowed by the Social Security Administration would be
greater than Fifteen Thousand Dolla rs ($15,000.00). Effective July
1, 2028, for retired members sixty -two (62) years of age or older,
allowed earnings from the public schools of Oklahoma for the
performance of duties ordinarily performed by classified or
nonclassified personnel shall be li mited to Thirty Thousand Dollars
($30,000.00) or one-half (1/2) of the member 's final average salary
used in computing retirement benefits, whichever is less. For
purposes of this paragraph, the following shall apply: RBH No. 11638
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a. earnings shall mean regular annual compensation as
defined in paragraph 23 of Section 17 -101 of this
title, and shall include any payment by a public
school for services rendered by a retired member who
is employed for any purpose whatsoever. Supplemental
retirement payments paid by a for mer public school
employer pursuant to subsection N of Section 17 -105 of
this title or other state law shall not be considered
as earnings,
b. the earnings limit for the calendar year in which a
member retires shall be one -twelfth (1/12) of the
annual limit multiplied by the number of months the
member is eligible to work and receive payments from
the public schools of Oklahoma, and
c. earnings in excess of the maximum limit on allowed
earnings from public schools of Oklahoma shall result
in a loss of retirement benefits of One Dollar ($1.00)
for each One Dollar ($1.00) earned over t he maximum
allowed earnings amount;
3. Notwithstanding paragraph 2 of this subsection, for a period
of three (3) years beginning July 1, 2017, members who have retired
as of July 1, 2017, as active classroom teachers, who have been
retired and receiving a benefit for at least one (1) year, and who
have not been employed by any public school during that one -year RBH No. 11638
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period, shall be eligible to be reemployed as an active classroom
teacher in common or career tech school districts, with no
limitations on earning s. For a period of three (3) years beginning
July 1, 2021, members who have retired as of July 1, 2020, who have
been retired and receiving a benefit for at least one (1) year, and
who have not been employed by any public school during that one -year
period, shall be eligible to be reemployed as an active classroom
teacher in common or career tech school districts, with no
limitations on earnings. The one -year period starts with the
retiree's last day of preretirement public education employment.
Members returning under this section shall not be subject to any
earnings limitations following the end of the three -year periods
described in this paragraph. Members returning under th is section
shall only be employed pursuant to a temporary contract; and
4. A member shall be considered to be employed by a school
district to perform the duties ordinarily performed by classified or
nonclassified optional personnel if the member is hired by the
school district in the member 's individual capacity to perform the
duties or if the member performs the duties through employment with
a proprietorship, partnership, corporation, limited liability
company or partnership, or any other business struc ture that has
agreed or contracted to provide the services to the school district.
B. A public school district that employs a retired member shall
be required to make contributions to the System for the retired RBH No. 11638
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member in an amount as required in Section 1 7-108.1 and in paragraph
3 of subsection B of Section 17 -116.2 of this title.
C. For purposes of this section, postretirement employment of
less than one thousand (1,000) hours per year with the Governor, the
Oklahoma State Senate, the Oklahoma House of R epresentatives or the
Legislative Service Bureau shall not be considered as postretirement
employment with a public school of Oklahoma.
D. The Board of Trustees of the Teachers ' Retirement System of
Oklahoma shall promulgate such rules as are necessary to implement
the provisions of this section.
E. A member who has entered into p ostretirement employment with
a participating employer of the Teachers ' Retirement System of
Oklahoma must fully comply with all the provisions of the rules
promulgated by the Bo ard of Trustees pursuant to this section in
order to continue receiving the member 's monthly retirement benefit.
SECTION 2. This act shall become effective November 1, 2025.
60-1-11638 CMA 01/11/25
THOMAS E. CUMMINS CONSULTING ACTUARY, I NC.
2512 E. 71
st
Street , Suite D ∙ Tulsa, Oklahoma 74136
(918) 492-9658 ∙ (918) 492- 9659
January 14, 2025
Representative Hilbert
Room 401S
Re: RBH No. 11638
RBH No. 11638 would allow retired teachers to return to work as a
teacher with earnings limitations.
If age is between 55 and 59.5 limitation lesser of $30,000 and 50%
of Final Average Earnings
If age is at least 59,5 no limitation until 7/01/2028
After 7/01/2028 if age les than 62 limitation is the lesser $15,000
and 50% of Final Average Earnings.
RBH No. 11638 is a non fiscal bill as defined 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