{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-49-106","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-49-106","heading":"Retirement benefits - Waiver of benefits - Direct","body":"payment to insurer.\n\nA. Any firefighter who reaches the firefighter's normal\n\nretirement date shall be entitled, upon written request, to retire\n\nfrom such service and be paid from the Oklahoma Firefighters Pension\n\nand Retirement System a monthly pension equal to the member's\n\naccrued retirement benefit; provided, that the pension shall cease\n\nduring any period of time the member may thereafter serve for\n\ncompensation in any municipal fire department in the state. If such\n\na member is reemployed by a participating municipality in a position\n\nwhich is not covered by the System, retirement shall also include\n\nreceipt by such member of in-service distributions from the System.\n\nB. With respect to distributions under the System made for\n\ncalendar years beginning on or after January 1, 2005, the System\n\nshall apply the minimum distribution incidental benefit\n\nrequirements, incidental benefit requirements, and minimum\n\ndistribution requirements of Section 401(a)(9) of the Internal\n\nRevenue Code of 1986, as amended, in accordance with the final\n\nregulations under Section 401(a)(9) of the Internal Revenue Code of\n\n1986, as amended, including Treasury Regulations Sections\n\n1.401(a)(9)-1 through 1.401(a)(9)-9; provided, however, that for\n\ndistributions required to be made after December 31, 2019, for\n\nindividuals who attain seventy and one-half (70 1/2) years of age\n\nafter December 31, 2019, but before January 1, 2023, such\n\ndistributions shall take into account that age 70 1/2 was stricken\n\nand age 72 was inserted in Section 401(a)(9)(B)(iv)(I), Section\n\n401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal\n\nRevenue Code of 1986, as amended, and, provided further, that for\n\nindividuals who attain seventy-two (72) years of age after December\n\n31, 2022, such distributions shall take into account that \"age 72\"\n\nwas stricken and \"the applicable age\", as defined in Section\n\n401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,\n\nwas inserted in Section 401(a)(9)(B)(iv)(I) of the Internal Revenue\n\nCode of 1986, as amended (applicable to calendar year 2023), Section\n\n401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal\n\nRevenue Code of 1986, as amended, and that the further revision of\n\nSection 401(a)(9)(B)(iv) of the Internal Revenue Code of 1986, as\n\namended, effective for calendar years after 2023 with respect to\n\ncertain distributions shall be taken into account, in all cases\n\nnotwithstanding any provision of the System to the contrary. With\n\nrespect to distributions under the System made for calendar years\n\nbeginning on or after January 1, 2001, through December 31, 2004,\n\nthe System shall apply the minimum distribution requirements and\n\nincidental benefit requirements of Section 401(a)(9) of the Internal\n\nRevenue Code of 1986, as amended, in accordance with the regulations\n\nunder Section 401(a)(9) of the Internal Revenue Code of 1986, as\n\namended, which were proposed in January 2001, notwithstanding any\n\nprovision of the System to the contrary. Effective July 1, 1989,\n\nnotwithstanding any other provision contained herein to the\n\ncontrary, in no event shall commencement of distribution of the\n\naccrued retirement benefit of a member be delayed beyond April 1 of\n\nthe calendar year following the later of:\n\n1. The calendar year in which the member reaches seventy and\n\none-half (70 1/2) years of age for a member who attains age seventy\n\nand one-half (70 1/2) before January 1, 2020, or effective for\n\ndistributions required to be made after December 31, 2019, but\n\nbefore January 1, 2023, the calendar year in which the member\n\nreaches seventy-two (72) years of age for an individual who attains\n\nage seventy and one-half (70 1/2) after December 31, 2019, or\n\neffective for distributions required to be made after December 31,\n\n2022, the calendar year in which the member reaches seventy-three\nve for\n\ndistributions required to be made after December 31, 2019, but\n\nbefore January 1, 2023, the calendar year in which the member\n\nreaches seventy-two (72) years of age for an individual who attains\n\nage seventy and one-half (70 1/2) after December 31, 2019, or\n\neffective for distributions required to be made after December 31,\n\n2022, the calendar year in which the member reaches seventy-three\n\n(73) years of age for an individual who attains age seventy-two (72)\n\nafter December 31, 2022, or \"the applicable age\", as defined in\n\nSection 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as\n\namended, if later; or\n\n2. The actual retirement date of the member.\n\nEffective September 8, 2009, notwithstanding anything to the\n\ncontrary of the System, the System, which is a governmental plan\n\n(within the meaning of Section 414(d) of the Internal Revenue Code\n\nof 1986, as amended) is treated as having complied with Section\n\n401(a)(9) of the Internal Revenue Code of 1986, as amended, for all\n\nyears to which Section 401(a)(9) of the Internal Revenue Code of\n\n1986, as amended, applies to the System if the System complies with\n\na reasonable and good-faith interpretation of Section 401(a)(9) of\n\nthe Internal Revenue Code of 1986, as amended.\n\nC. Any member or beneficiary eligible to receive a monthly\n\nbenefit from the System may make an election to waive all or a\n\nportion of monthly benefits.\n\nD. If the requirements of Section 49-106.5 of this title are\n\nsatisfied, a member who, by reason of attainment of normal\n\nretirement date or age, is separated from service as a public safety\n\nofficer with the member's participating municipality, may elect to\n\nhave payment made directly to the provider for qualified health\n\ninsurance premiums by deduction from his or her monthly pension\n\npayment, after December 31, 2006, in accordance with Section 402(l)\n\nof the Internal Revenue Code of 1986, as amended. For distributions\n\nmade after December 29, 2022, the election provided for under\n\nSection 402(l) of the Internal Revenue Code of 1986, as amended, may\n\nbe made whether payment of the premiums is made directly to the\n\nprovider of the accident or health plan or qualified long-term care\n\ninsurance contract by deduction from a distribution from the System\n\nor is made to the member.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"909a9b4705a383e226f30a1249c24c594db30798b27b8c33a1705ed00e6496ee","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-49-105.3","next":"us-ok/okla.-stat.-tit.-11-11-49-106.1"},"notice":"GroundRules: Original legal text. Not legal advice."}