Okla. Stat. tit. 2, § 2-15-14: Retirement pay for employees of Agricultural Fair

Corporations.

The Board of Directors of any nonprofit Agricultural Fair

Corporation organized under the laws of the State of Oklahoma may

establish a retirement pay plan for any of its employees faithfully

performing his or her duties for a period of more than thirty (30)

years. The payments shall be considered a part of current operating

expenses of the corporation and the amount of the payments and

methods of making the payments shall be determined from year to year

by the Board of Directors as they may see fit.