Okla. Stat. tit. 20, § 20-1103E: Death benefit

Upon the death of a retired member, the Uniform Retirement

System for Justices and Judges shall pay to the beneficiary of the

member or if there is no beneficiary or if the beneficiary

predeceases the member, to the estate of the member, the sum of Four

Thousand Dollars ($4,000.00) as a death benefit for those retired

members who died prior to July 1, 1999. For those retired members

who die on or after July 1, 1999, the sum shall be Five Thousand

Dollars ($5,000.00). The benefit payable pursuant to this section

shall be deemed, for purposes of federal income taxation, as life

insurance proceeds and not as a death benefit if the Internal

Revenue Service approves this provision pursuant to a private letter

ruling request which shall be submitted by the board of trustees of

the System for that purpose.