Okla. Stat. tit. 60, § 60-1304: Qualified person defined

A. For the purposes of the Oklahoma Qualified Dispositions into

Trust Act, a qualified person is:

1. An individual who, except for brief intervals, military

service, attendance at an educational or training institution, or

for absences for good cause shown, resides in this state, whose true

and permanent home is in this state, who does not have a present

intention of moving from this state, and who has the intention of

returning to this state when away;

2. A trust company that is organized under state law or under

federal law and that has its principal place of business in this

state; or

3. A bank or savings association that possesses and exercises

trust powers, has its principal place of business in this state, and

the deposits of which are insured by the Federal Deposit Insurance

Corporation.

B. A qualified person must meet the requirements as provided in

Section 23 of this act.