As used in this act: 1. "System" means the Oklahoma Law Enforcement Retirement System; 2. "Act" means Sections 2-300 through 2-313 of this title; 3. "Board" means the Oklahoma Law Enforcement 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 Retirement Fund; 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: a. all such persons shall be of good moral character, free from deformities, mental or physical conditions, or disease and alcohol or drug addiction which would prohibit the person from performing the duties of a law enforcement officer, b. said physical-medical examination shall pertain to age, sight, hearing, agility and other conditions the requirements of which shall be established by the Board, c. 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, d. the Board shall have authority to deny or revoke membership of any person submitting false information in such person's membership application, and e. the Board shall have final authority in determining eligibility 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 accrued retirement benefit. Such date shall be the 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 Public 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 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; 8. "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 salary reduction under Section 414(h) of the Internal Revenue Code of 1986; 9. "Final average salary" means the average of the highest thirty (30) consecutive complete months of actual paid 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 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; 10. "Credited service" means the period of service used to determine the amount of benefits payable to a member. Credited service shall consist of the period during which the member participated in the System or the predecessor Plan as an active employee in an eligible membership classification, plus any service prior to the establishment of the predecessor Plan which was credited under the predecessor Plan and for law enforcement officers and criminalists of the Oklahoma State Bureau of Investigation and the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control who became members of the System on July 1, 1980, any service credited under the Oklahoma Public Employees Retirement System as of June 30, 1980, and for members of the Communications and Lake Patrol Divisions of the Oklahoma Department of Public Safety, who became members of the System on July 1, 1981, any service credited under the predecessor Plan or the Oklahoma Public Employees Retirement System as of June 30, 1981, and for law enforcement officers of the Alcoholic Beverage Laws Enforcement Commission who became members of the System on July 1, 1982, any service credited under the Oklahoma 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 credited under the Oklahoma Public Employees Retirement System as of June 30, 1985, and for inspectors of the Oklahoma State Board of Pharmacy who became members of the System on July 1, 1986, any service credited under the Oklahoma Public Employees Retirement System as of June 30, 1986, for law enforcement officers 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 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, any service credited under the Oklahoma Public Employees Retirement System as of June 30, 1994, and for the park managers or park supervisors of the Oklahoma Tourism and Recreation 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, 1996, any service transferred pursuant to subsection C of Section 2-309.6 of this title. Effective August 5, 1993, an authorized leave of absence shall include a period of absence pursuant to the Family and Medical Leave Act of 1993; 11. "Disability" means a physical or mental condition which, in the judgment of the Board, totally and presumably permanently prevents the member from engaging in the usual and customary duties of the occupation of the member and thereafter 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, regardless of occupation, providing the salary of the employee is not diminished thereby; 12. "Limitation year" means the year used in applying the limitations of Section 415 of the Internal Revenue Code of 1986, which year shall be the calendar year; 13. "Line of duty" means any action which a member whose primary function is crime control or reduction or enforcement of the criminal law is obligated or authorized by rule, regulations, condition of employment or service, 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. "Personal injury" or "injury" means any traumatic injury as well as diseases which are caused by or result from such an injury, but not occupational diseases; 15. "Catastrophic nature" means consequences of an injury that permanently prevent an individual from performing any gainful work; and 16. "Traumatic injury" means a wound or a condition of the body caused by external force, including injuries inflicted by bullets, explosives, sharp instruments, blunt objects or other physical blows, chemicals, electricity, climatic conditions, infectious diseases, radiation, and bacteria, but excluding stress and strain.

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).