Okla. Stat. tit. 74, § 74-1342: Definitions

As used in the State Employees Flexible Benefits Act, Section

1341 et seq. of this title:

1. "Board" means the State and Education Employees Group

Insurance Board;

2. "Flexible benefits plan" means a written plan providing

benefits to eligible employees which meets the requirements of Title

26, Section 125 et seq. of the Internal Revenue Code of the United

States and regulations promulgated thereunder;

3. "Employee" means any person eligible to participate in the

State and Education Employees Group Insurance Act, Section 1301 et

seq. of this title, or an employee of the Oklahoma Employment

Security Commission. "Employee" shall not include a person who is

an employee of the State Regents for Higher Education or any

institution under the authority of the State Regents for Higher

Education or any person who is an employee of any school district or

political subdivision of this state, except as provided for in

Section 1348 of this title;

4. "Employer" means any state agency, board, commission,

department, institution, authority, officer, bureau, council, office

or other entity created by the Oklahoma Constitution or statutes,

but shall not include any school district, or political subdivision

of the state, except as provided for in Section 1348 of this title.

Provided the term "employer" shall also mean the State Regents for

Higher Education or any institution under the authority of the State

Regents for Higher Education upon agreement between the State

Regents for Higher Education or the appropriate governing board of

an institution under the authority of the State Regents for Higher

Education and the Council; and

5. "Salary adjustment agreement" means a written agreement

between an eligible employee and an employer whereby the employer

agrees to adjust the salary of the employee by a stated amount or an

amount equal to the cost of benefits selected under a flexible

benefits plan and the employer agrees to contribute such amount to

cover certain costs of the benefits selected by the eligible

employee.