Okla. Stat. tit. 11, § 11-49-106: Retirement benefits - Waiver of benefits - Direct

payment to insurer.

A. Any firefighter who reaches the firefighter's normal

retirement date shall be entitled, upon written request, to retire

from such service and be paid from the Oklahoma Firefighters Pension

and Retirement System a monthly pension equal to the member's

accrued retirement benefit; provided, that the pension shall cease

during any period of time the member may thereafter serve for

compensation in any municipal fire department in the state. If such

a member is reemployed by a participating municipality in a position

which is not covered by the System, retirement shall also include

receipt by such member of in-service distributions from the System.

B. With respect to distributions under the System made for

calendar years beginning on or after January 1, 2005, the System

shall apply the minimum distribution incidental benefit

requirements, incidental benefit requirements, and minimum

distribution requirements of Section 401(a)(9) of the Internal

Revenue Code of 1986, as amended, in accordance with the final

regulations under Section 401(a)(9) of the Internal Revenue Code of

1986, as amended, including Treasury Regulations Sections

1.401(a)(9)-1 through 1.401(a)(9)-9; provided, however, that for

distributions required to be made after December 31, 2019, for

individuals who attain seventy and one-half (70 1/2) years of age

after December 31, 2019, but before January 1, 2023, such

distributions shall take into account that age 70 1/2 was stricken

and age 72 was inserted in Section 401(a)(9)(B)(iv)(I), Section

401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal

Revenue Code of 1986, as amended, and, provided further, that for

individuals who attain seventy-two (72) years of age after December

31, 2022, such distributions shall take into account that "age 72"

was stricken and "the applicable age", as defined in Section

401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,

was inserted in Section 401(a)(9)(B)(iv)(I) of the Internal Revenue

Code of 1986, as amended (applicable to calendar year 2023), Section

401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal

Revenue Code of 1986, as amended, and that the further revision of

Section 401(a)(9)(B)(iv) of the Internal Revenue Code of 1986, as

amended, effective for calendar years after 2023 with respect to

certain distributions shall be taken into account, in all cases

notwithstanding any provision of the System to the contrary. With

respect to distributions under the System made for calendar years

beginning on or after January 1, 2001, through December 31, 2004,

the System shall apply the minimum distribution requirements and

incidental benefit requirements of Section 401(a)(9) of the Internal

Revenue Code of 1986, as amended, in accordance with the regulations

under Section 401(a)(9) of the Internal Revenue Code of 1986, as

amended, which were proposed in January 2001, notwithstanding any

provision of the System to the contrary. Effective July 1, 1989,

notwithstanding any other provision contained herein to the

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 for a member who attains age seventy

and one-half (70 1/2) before January 1, 2020, or effective for

distributions required to be made after December 31, 2019, but

before January 1, 2023, the calendar year in which the member

reaches seventy-two (72) years of age for an individual who attains

age seventy and one-half (70 1/2) after December 31, 2019, or

effective for distributions required to be made after December 31,

2022, the calendar year in which the member reaches seventy-three

ve for

distributions required to be made after December 31, 2019, but

before January 1, 2023, the calendar year in which the member

reaches seventy-two (72) years of age for an individual who attains

age seventy and one-half (70 1/2) after December 31, 2019, or

effective for distributions required to be made after December 31,

2022, the calendar year in which the member reaches seventy-three

(73) years of age for an individual who attains age seventy-two (72)

after December 31, 2022, or "the applicable age", as defined in

Section 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as

amended, if later; or

2. The actual retirement date of the member.

Effective September 8, 2009, notwithstanding anything to the

contrary of the System, the System, which is a governmental plan

(within the meaning of Section 414(d) of the Internal Revenue Code

of 1986, as amended) is treated as having complied with Section

401(a)(9) of the Internal Revenue Code of 1986, as amended, for all

years to which Section 401(a)(9) of the Internal Revenue Code of

1986, as amended, applies to the System if the System complies with

a reasonable and good-faith interpretation of Section 401(a)(9) of

the Internal Revenue Code of 1986, as amended.

C. Any member or beneficiary eligible to receive a monthly

benefit from the System may make an election to waive all or a

portion of monthly benefits.

D. If the requirements of Section 49-106.5 of this title are

satisfied, a member who, by reason of attainment of normal

retirement date or age, is separated from service as a public safety

officer with the member's participating municipality, may elect to

have payment made directly to the provider for qualified health

insurance premiums by deduction from his or her monthly pension

payment, after December 31, 2006, in accordance with Section 402(l)

of the Internal Revenue Code of 1986, as amended. For distributions

made after December 29, 2022, the election provided for under

Section 402(l) of the Internal Revenue Code of 1986, as amended, may

be made whether payment of the premiums is made directly to the

provider of the accident or health plan or qualified long-term care

insurance contract by deduction from a distribution from the System

or is made to the member.