Okla. Stat. tit. 70, § 70-17-202: Definitions

The following words and phrases as used in this act shall have

the following meanings unless a different meaning is clearly

required by the context:

1. "Participating institution" means only the entities that

comprise a comprehensive university pursuant to Section 17-101 of

this title and which:

a. maintain an alternate retirement plan pursuant to the

provisions of this act, and

b. employ eligible employees;

2. "Alternate retirement plan" means any employee retirement

plan that is created solely to provide benefits for eligible

employees, as defined in this section, for periods of service on or

after July 1, 2004. Such retirement plan shall be a plan meeting

the requirements of Section 401(a) of the Internal Revenue Code of

1986, as amended, operated pursuant to the provisions of this act;

3. "Board of regents" means the board or body designated by the

Oklahoma Constitution or by this title as the board of regents or

governing board of a comprehensive university that is a

participating institution;

4. "Eligible employee" means any employee of a participating

institution who (a) was initially appointed or hired after June 30,

2004, and (b) meets the eligibility requirements of the alternate

retirement plan of the participating institution that employs the

eligible employee. However, the term "eligible employee" does not

include a person whose employment is incidental to his or her

educational program or whose employment is not continuous. Such

eligible employees shall be eligible to participate in the alternate

retirement plan if they make a one-time irrevocable written election

pursuant to this act; and

5. "One-time irrevocable written election" means a one-time

election made pursuant to this act by an eligible employee that

shall be in writing and irrevocable and shall cover all future

service with a participating institution regardless of a break in

service.