Okla. Stat. tit. 20, § 20-1104.2: Distribution requirements

A. All benefits paid from the System shall be distributed in

accordance with the requirements of Section 401(a)(9) of the federal

Internal Revenue Code and the regulations under that section. In

order to meet these requirements, the System shall be administered

in accordance with the following provisions:

1. Distributions of a member's benefits must begin no later

than the date required by Section 401 of the federal Internal

Revenue Code;

2. The life expectancy of a member or a member's spouse may not

be recalculated after the benefits commence;

3. If a member dies before the distribution of the member's

benefits has begun, distributions to beneficiaries must begin no

later than December 31 of the calendar year immediately following

the calendar year in which the member died; and

4. The amount of benefits payable to a member's beneficiary may

not exceed the maximum determined under the incidental death benefit

requirement of the federal Internal Revenue Code.

B. Except as otherwise provided in Section 1102 of this title,

distributions from the System may be made only upon retirement,

separation from service, disability or death.