Okla. Stat. tit. 47, § 2-300
As used in Section 2-300 et seq. of this title:
6. "Member" means all law enforcement officers of the Oklahoma Highway Patrol and the State Capitol Division of the Department of Public Safety who have obtained certification from the Council on Law Enforcement Education and Training, law enforcement officers and criminalists of the Oklahoma State Bureau of Investigation, law enforcement officers of the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control and the Oklahoma Alcoholic Beverage Laws Enforcement Commission designated to perform duties in the investigation and prevention of crime and the enforcement of the criminal laws of this state, and members of the Communications Division to include radio technicians, tower technicians and commissioned officers of the Lake Patrol Division of the Oklahoma Department of Public Safety, park rangers of the Oklahoma Tourism and Recreation Department and inspectors of the Oklahoma State Board of Pharmacy, and any 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. 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 employer 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, provided that all persons who shall be offered a position of a law enforcement officer shall participate in the System upon the person meeting the requisite post-offer-pre-employment physical examination standards which shall be subject to the following requirements:
7. "Normal retirement date" means the date at which the member is eligible to receive the unreduced payments of the member's accrued retirement benefit. Such date shall be the first day of the month coinciding with or following the date the member:
c. attains sixty-two (62) years of age, if:
(2) the member would have been vested had the member continued to be a member of the Oklahoma Public Employees Retirement System;
With respect to distributions under the System made for calendar years beginning on or after January 1, 2001, the System will apply the minimum distribution 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, that were proposed in January 2001, notwithstanding any provision of the System to the contrary. This amendment shall continue in effect until the end of the last calendar year beginning before the effective date of final regulations under Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, or such other date as may be specified in guidance published by the Internal Revenue Service. Furthermore, to the extent applicable, distributions shall be made in accordance with regulations under Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, including the minimum distribution incidental benefit requirements of the Proposed Income Tax Regulations.
Effective July 1, 1989, notwithstanding any other provision contained herein to the contrary, in no event shall commencement of distribution of the accrued retirement benefit of a member be delayed beyond April 1 of the calendar year following the later of: (1) the calendar year in which the member reaches seventy and one-half (70 1/2) years of age; or (2) the actual retirement date of the member. The preceding sentence does not allow deferral of benefit commencement beyond the age of sixty-five (65).
A member who was required to join the System effective July 1, 1980, because of the transfer of the employing agency from the Oklahoma Public Employees Retirement System to the System, and was not a member of the Oklahoma Public Employees Retirement System on the date of such transfer shall be allowed to receive credit for 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 paragraph shall be used in determining the member's retirement benefit, and shall be used in determining years of service for retirement or vesting purposes;
9. "Final average salary" means the average of the highest thirty (30) consecutive complete months of actual paid gross salary. Gross salary shall include any amount of elective salary reduction under Section 457 of the Internal Revenue Code of 1986, as amended, and any amount of nonelective salary reduction under Section 414(h) of the Internal Revenue Code of 1986, as amended. Effective July 1, 1992, gross salary shall include any amount of elective salary reduction under Section 125 of the Internal Revenue Code of 1986, as amended. Effective July 1, 1998, gross salary shall 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 contributions have been made may be used in computing the final average salary.
In addition to other applicable limitations, and notwithstanding any other provision to the contrary, for plan years beginning on or after July 1, 2002, the annual gross salary of each "Noneligible Member" taken into account under the System shall not exceed the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") annual salary limit. The EGTRRA annual salary limit is Two Hundred Thousand Dollars ($200,000.00), as adjusted by the Commissioner for increases in the cost of living in accordance with Section 401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The annual salary limit in effect for a calendar year applies 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 by a fraction, the numerator of which is the number of months in the determination period, and the denominator of which is twelve (12). For purposes of this section, a "Noneligible Member" is any member who first became a member during a plan year commencing on or after July 1, 1996.
For plan years beginning on or after July 1, 2002, any reference in the System to the annual salary limit under Section 401(a)(17) of the Internal Revenue Code of 1986, as amended, shall mean the EGTRRA salary limit set forth in this provision;
Laws 1980, SB 266, c. 357, § 4, emerg. eff. July 1, 1980; Amended by Laws 1981, HB 1130, c. 227, § 1, emerg. eff. July 1, 1981; Amended by Laws 1982, HB 1850, c. 328, § 1, emerg. eff. July 1, 1982; Amended by Laws 1985, HB 1155, c. 296, § 1, emerg. eff. July 24, 1985; Amended by Laws 1986, HB 2024, c. 253, § 1, emerg. eff. July 1, 1986; Amended by Laws 1987, HB 1473, c. 236, § 160, emerg. eff. July 20, 1987; Amended by Laws 1987, SB 180, c. 231, § 6, emerg. eff. July 1, 1987 (repealed by Laws 1989, HB 1415, c. 136, § 3, eff. January 1, 1990, and by Laws 1990, HB 2361, c. 337, § 26); Amended by Laws 1989, HB 1415, c. 136, § 1, eff. January 1, 1990 (repealed by Laws 1990, HB 2361, c. 337, § 26); Amended by Laws 1988, HB 1588, c. 267, § 20, emerg. eff. July 1, 1988; Amended by Laws 1989, SB 401, c. 209, § 1, emerg. eff. July 1, 1989; Amended by Laws 1990, SB 276, c. 337, § 8, eff. November 1, 1990; Amended by Laws 1991, SB 524, c. 323, § 4, emerg. eff. June 12, 1991; Amended by Laws 1992, SB 980, c. 390, § 5, emerg. eff. June 9, 1992; Amended by Laws 1993, SB 491, c. 277, § 1, emerg. eff. July 1, 1993; Amended by Laws 1993, HB 1616, c. 157, § 1, emerg. eff. July 1, 1993 (repealed by Laws 1994, HB 2299, c. 2, § 34, emerg. eff. March 2, 1994); Amended by Laws 1994, HB 2435, c. 44, § 1, emerg. eff. July 1, 1994; Amended by Laws 1994, HB 2299, c. 2, § 13, emerg. eff. March 2, 1994 (repealed by Laws 1995, HB 1012, c. 1, § 40, emerg. eff. March 2, 1995); Amended by Laws 1995, HB 1012, c. 1, § 15, emerg. eff. March 2, 1995; Amended by Laws 1995, HB 1036, c. 294, § 1, emerg. eff. July 1, 1995; Amended by Laws 1996, HB 2072, c. 60, § 1, emerg. eff. July 1, 1996; Amended by Laws 1999, HB 1814, c. 257, § 22, emerg. eff. July 1, 1999 (superseded document available); Amended by Laws 2000, HB 1939, c. 287, § 13, emerg. eff. July 1, 2000 (repealed by Laws 2001, HB 1965, c. 5, § 15, emerg. eff. March 21, 2001); Amended by Laws 2000, SB 994, c. 377, § 5, emerg. eff. July 1, 2000 (superseded document available); Amended by Laws 2001, HB 1965, c. 5, § 14, emerg. eff. March 21, 2001 (superseded document available); Amended by Laws 2002, HB 2122, c. 238, § 1, emerg. eff. July 1, 2002 (repealed by Laws 2003, HB 1816, c. 3, § 28, emerg. eff. March 19, 2003); Amended by Laws 2002, HB 2311, c. 399, § 1, emerg. eff. July 1, 2002 (superseded document available); Amended by Laws 2003, HB 1816, c. 3, § 27, emerg. eff. March 19, 2003; Amended by Laws 2003, HB 1647, c. 406, § 3, emerg. eff. July 1, 2003; Amended by Laws 2003, SB 281, c. 456, § 1, emerg. eff. June 6, 2003 (repealed by Laws 2004, HB 2725, c. 5, § 32, emerg. eff. March 1, 2004) (superseded document available); Amended by Laws 2004, HB 2725, c. 5, § 31, emerg. eff. March 1, 2004 (superseded document available); Amended by Laws 2004, SB 1261, c. 542, § 1, emerg. eff. July 1, 2004 (superseded document available).