Okla. Stat. tit. 74, § 74-1348: State Regents, counties, municipalities, political

subdivisions and school districts - Flexible benefits plan.

A. The Board shall develop a flexible benefits plan, in

accordance with the provisions of Section 1344 of this title, to be

made available to the State Regents for Higher Education or any

institution under the authority of the State Regents for Higher

Education, counties, municipalities, political subdivisions or

school districts. If the State Regents for Higher Education or any

institution under the authority of the State Regents for Higher

Education, any individual county, municipality, political

subdivision or school district chooses to participate in the plan,

it must, by a resolution adopted by the governing body, adopt a

written flexible benefits plan and notify the Board in order to

participate in the program. All full-time employees of a

participating entity shall be given the option of participating in

the program. The Board is authorized to contract with the State

Regents for Higher Education or any institution under the authority

of the State Regents for Higher Education, any county, municipality,

political subdivision or school district within this state for

providing a flexible benefits plan and is authorized to assess

charges to participating entities to cover the costs associated with

administering this program.

B. Nothing in this section shall prohibit the State Regents for

Higher Education or any institution under the authority of the State

Regents for Higher Education, counties, municipalities, political

subdivisions or school districts from participating in other

flexible benefit plans under the same terms and conditions as

specified in subsection C of Section 1344 of this title.