{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-50-101","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-50-101","heading":"Definitions","body":"As used in this article:\n\n1. “System” means the Oklahoma Police Pension and Retirement\n\nSystem and all predecessor municipal police pension and retirement\n\nsystems;\n\n2. “Article” means Article 50 of this title;\n\n3. “State Board” means the Oklahoma Police Pension and\n\nRetirement Board;\n\n4. “Fund” means the Oklahoma Police Pension and Retirement\n\nFund;\n\n5. “Officer” means any duly appointed and sworn full-time\n\nofficer of the regular police department of a municipality whose\n\nduties are to preserve the public peace, protect life and property,\n\nprevent crime, serve warrants, enforce all laws and municipal\n\nordinances of this state, and any political subdivision thereof, and\n\nwho is authorized to bear arms in the execution of such duties;\n\n6. “Member” means all eligible officers of a participating\n\nmunicipality and any person hired by a participating municipality\n\nwho is undergoing police training to become a permanent police\n\nofficer of the municipality. Effective July 1, 1987, a member does\n\nnot include a “leased employee” as defined under Section 414(n)(2)\n\nof the Internal Revenue Code of 1986, as amended. Effective July 1,\n\n1999, any individual who agrees with the participating municipality\n\nthat the individual’s services are to be performed as a leased\n\nemployee or an independent contractor shall not be a member\n\nregardless of any classification as a common law employee by the\n\nInternal Revenue Service or any other governmental agency, or any\n\ncourt of competent jurisdiction. A member shall include eligible\n\ncommissioned officers of the Oklahoma State Bureau of Narcotics and\n\nDangerous Drugs Control, the Oklahoma State Bureau of Investigation,\n\nand the Alcoholic Beverage Laws Enforcement Commission who elect to\n\nparticipate in the System pursuant to Section 50-111.5 of this\n\ntitle;\n\n7. “Normal retirement date” means the date at which the member\n\nis eligible to receive the unreduced payments of the member’s\n\naccrued retirement benefit. Such date shall be the first day of the\n\nmonth coinciding with or following the date the member completes\n\ntwenty (20) years of credited service. If the member’s employment\n\ncontinues past the normal retirement date of the member, the actual\n\nretirement date of the member shall be the first day of the month\n\nafter the member terminates employment with more than twenty (20)\n\nyears of credited service;\n\n8. “Credited service” means the period of service used to\n\ndetermine the eligibility for and the amount of benefits payable to\n\na member. Credited service shall consist of the period during which\n\nthe member participated in the System or the predecessor municipal\n\nsystems as an active employee in an eligible membership\n\nclassification, plus any service prior to the establishment of the\n\npredecessor municipal systems which was credited under the\n\npredecessor municipal systems or credited service granted by the\n\nState Board;\n\n9. “Participating municipality” means a municipality which is\n\nmaking contributions to the System on behalf of its officers. The\n\nOklahoma State Bureau of Narcotics and Dangerous Drugs Control, the\n\nOklahoma State Bureau of Investigation, and the Alcoholic Beverage\n\nLaws Enforcement Commission shall be treated in the same manner as a\n\nparticipating municipality only regarding those members who elect to\n\nparticipate in the System pursuant to Section 50-111.5 of this\n\ntitle;\n\n10. “Permanent total disability” means incapacity due to\n\naccidental injury or occupational disease to earn any wages in the\n\nemployment for which the member is physically suited and reasonably\n\nfitted through education, training or experience. Further, the\n\nmember must be declared one hundred percent (100%) impaired as\n\ndefined by the American Medical Association Guides to the Evaluation\n\nof Permanent Impairment on the basis of a physical medical\n\nexamination by a physician licensed to practice medicine in this\n\nstate, as selected by the State Board;\nis physically suited and reasonably\n\nfitted through education, training or experience. Further, the\n\nmember must be declared one hundred percent (100%) impaired as\n\ndefined by the American Medical Association Guides to the Evaluation\n\nof Permanent Impairment on the basis of a physical medical\n\nexamination by a physician licensed to practice medicine in this\n\nstate, as selected by the State Board;\n\n11. “Permanent partial disability” means permanent disability\n\nwhich is less than permanent total disability as defined in this\n\nsection. The member must be declared no greater than ninety-nine\n\npercent (99%) impaired as defined by the American Medical\n\nAssociation Guides to the Evaluation of Permanent Impairment on the\n\nbasis of a physical medical examination by a physician licensed to\n\npractice medicine in this state, as selected by the State Board;\n\n12. “Permanent in-line disability” means when a police officer\n\nserving in any capacity at a regular police department of a\n\nparticipating municipality becomes so physically or mentally\n\ndisabled, as determined by an independent medical examiner,\n\npsychiatrist, or psychologist selected by the State Board, while in,\n\nand in consequence of, the performance of authorizing activities\n\nwhile on duty as an officer that he or she is unable to perform the\n\nrequired duties of a police officer;\n\n13. “Beneficiary” means a member’s surviving spouse or any\n\nsurviving children, including biological and adopted children, at\n\nthe time of the member’s death. The surviving spouse must have been\n\nmarried to the member for the thirty (30) continuous months\n\nimmediately preceding the member’s death, provided a surviving\n\nspouse of a member who died while in, and as a consequence of, the\n\nperformance of the member’s duty for a participating municipality,\n\nshall not be subject to the thirty-month marriage requirement for\n\nsurvivor benefits. A surviving child of a member shall be a\n\nbeneficiary until reaching eighteen (18) years of age or twenty-two\n\n(22) years of age if the child is enrolled full-time and regularly\n\nattending a public or private school or any institution of higher\n\neducation. Any child adopted by a member after the member’s\n\nretirement shall be a beneficiary only if the child is adopted by\n\nthe member for the thirty (30) continuous months preceding the\n\nmember’s death. Any child who is adopted by a member after the\n\nmember’s retirement and such member dies accidentally or as a\n\nconsequence of the performance of the member’s duty as a police\n\nofficer shall not be subject to the thirty-month adoption\n\nrequirement. This definition of beneficiary shall be in addition to\n\nany other requirement set forth in this article;\n\n14. “Executive Director” means the managing officer of the\n\nSystem employed by the State Board;\n\n15. “Eligible employer” means any municipality with a municipal\n\npolice department;\n\n16. “Entry date” means the date as of which an eligible\n\nemployer joins the System. The first entry date pursuant to this\n\narticle shall be January 1, 1981;\n\n17. “Final average salary” means the average paid base salary\n\nof the member for normally scheduled hours over the highest salaried\n\nthirty (30) consecutive months of the last sixty (60) months of\n\ncredited service. Effective July 1, 2016, the following shall apply\n\nin computing final average salary:\n\na. only paid base salary on which required contributions\n\nhave been made shall be used in computing a member’s\n\nfinal average salary,\n\nb. for purposes of determining the normal disability\n\nbenefit only, final average salary shall be based on\n\nthe member’s total service if less than thirty (30)\n\nmonths,\n\nc. in addition to other applicable limitations, and\n\nnotwithstanding any other provision to the contrary,\n\nfor plan years beginning on or after July 1, 2002, the\n\nannual compensation of each noneligible member taken\ndisability\n\nbenefit only, final average salary shall be based on\n\nthe member’s total service if less than thirty (30)\n\nmonths,\n\nc. in addition to other applicable limitations, and\n\nnotwithstanding any other provision to the contrary,\n\nfor plan years beginning on or after July 1, 2002, the\n\nannual compensation of each noneligible member taken\n\ninto account under the System shall not exceed the\n\nEconomic Growth and Tax Relief Reconciliation Act of\n\n2001 (EGTRRA) annual compensation limit. The EGTRRA\n\nannual compensation limit is Two Hundred Thousand\n\nDollars ($200,000.00), as adjusted by the Commissioner\n\nfor increases in the cost of living in accordance with\n\nSection 401(a)(17)(B) of the Internal Revenue Code of\n\n1986, as amended. The annual compensation limit in\n\neffect for a calendar year applies to any period, not\n\nexceeding twelve (12) months, over which compensation\n\nis determined (“determination period”) beginning in\n\nsuch calendar year. If a determination period\n\nconsists of fewer than twelve (12) months, the EGTRRA\n\nannual compensation limit will be multiplied by a\n\nfraction, the numerator of which is the number of\n\nmonths in the determination period, and the\n\ndenominator of which is twelve (12). For purposes of\n\nthis section, a noneligible member is any member who\n\nfirst became a member during a plan year commencing on\n\nor after July 1, 1996,\n\nd. for plan years beginning on or after July 1, 2002, any\n\nreference in the System to the annual compensation\n\nlimit under Section 401(a)(17) of the Internal Revenue\n\nCode of 1986, as amended, shall mean the EGTRRA annual\n\ncompensation limit set forth in this provision, and\n\ne. effective January 1, 2008, back pay, within the\n\nmeaning of Section 1.415(c)-2(g)(8) of the Income Tax\n\nRegulations, shall be treated as paid base salary for\n\nthe limitation year to which the back pay relates to\n\nthe extent the back pay represents wages and\n\ncompensation that would otherwise be included in this\n\ndefinition;\n\n18. “Accrued retirement benefit” means, for benefits computed\n\nprior to the effective date of this act, two and one-half percent (2\n\n1/2%) of the member’s final average salary multiplied by the\n\nmember’s years of credited service not to exceed thirty (30) years.\n\nFor a member who retires on or after the effective date of this\n\nact, accrued retirement benefit shall mean:\n\na. for members who retire and terminate employment at\n\nleast one (1) year after the effective date of this\n\nact, and have at least twenty-five (25) years of\n\ncredited service, three percent (3%) of the member’s\n\nfinal average salary multiplied by the member’s years\n\nof credited service, not to exceed thirty (30) years,\n\nb. for members who retire and terminate employment at\n\nleast two (2) years after the effective date of this\n\nact, and have at least twenty (20) years of credited\n\nservice, three percent (3%) of the member’s final\n\naverage salary multiplied by the member’s years of\n\ncredited service, not to exceed thirty (30) years,\n\nc. for members who retire and terminate employment at\n\nleast five (5) years after the effective date of this\n\nact, three percent (3%) of the member’s final average\n\nsalary multiplied by the member’s years of credited\n\nservice, not to exceed thirty (30) years, and\n\nd. for members who retire and terminate employment on or\n\nafter the effective date of this act, but do not have\n\nthe minimum years of credited service to qualify for\n\nthe benefit outlined in subparagraphs a and b of this\n\nparagraph, or retire and terminate employment prior to\n\nthe date outlined in subparagraph c of this paragraph,\n\ntwo and one-half percent (2 1/2%) of the member’s\n\nfinal average salary multiplied by the member’s years\n\nof credited service, not to exceed thirty (30) years;\n\n19. “Normal disability benefit” means:\n\na. for benefits computed prior to the effective date of\n\nthis act, the greater of:\nhis\n\nparagraph, or retire and terminate employment prior to\n\nthe date outlined in subparagraph c of this paragraph,\n\ntwo and one-half percent (2 1/2%) of the member’s\n\nfinal average salary multiplied by the member’s years\n\nof credited service, not to exceed thirty (30) years;\n\n19. “Normal disability benefit” means:\n\na. for benefits computed prior to the effective date of\n\nthis act, the greater of:\n\n(1) two and one-half percent (2 1/2%) of the member’s\n\nfinal average salary multiplied by twenty (20)\n\nyears, notwithstanding the years of actual\n\ncredited service, or\n\n(2) two and one-half percent (2 1/2%) of the member’s\n\nfinal average salary multiplied by the years of\n\ncredited service of the member, not to exceed\n\nthirty (30) years, if the officer has more than\n\ntwenty (20) years of credited service,\n\nb. for benefits computed on or after the effective date\n\nof this act, the greater of:\n\n(1) three percent (3%) of the member’s final average\n\nsalary multiplied by twenty (20) years,\n\nnotwithstanding the years of actual credited\n\nservice, or\n\n(2) three percent (3%) of the member’s final average\n\nsalary multiplied by the years of credited\n\nservice of the member, not to exceed thirty (30)\n\nyears, if the officer has more than twenty (20)\n\nyears of credited service;\n\n20. “Limitation year” means the year used in applying the\n\nlimitations of Section 415 of the Internal Revenue Code of 1986, as\n\namended, which year shall be the calendar year;\n\n21. “Paid base salary” means, effective July 1, 2016, any\n\ncompensation described in subparagraph a of this paragraph that is\n\nnot described in subparagraph b of this paragraph.\n\na. Paid base salary shall include only:\n\n(1) normal compensation paid on a regularly scheduled\n\npay period including, but not limited to, regular\n\npay for holidays, paid time off, vacation or\n\nannual leave, sick leave or compensatory time in\n\nlieu of overtime, any lump sum payment paid in\n\nlieu of a normal wage increase, provided such\n\nlump sum payment is retroactively applied over\n\nthe prior twelve-month period ending with the\n\npayment date, compensation for bomb squad pay,\n\neducation pay, incentive pay, K-9 pay,\n\nnegotiation pay, shift differential, sniper pay,\n\nSWAT team pay, emergency response team pay, any\n\nother special unit pay, and any incremental\n\nincrease in compensation which is not included by\n\nthe employer in a member’s regular base pay for\n\nsalary increase purposes but is paid by the\n\nemployer to the member for group health benefits\n\nbased on an arrangement with a participating\n\nmunicipality that was in place on December 31,\n\n2015, so long as the arrangement continues\n\nuninterrupted for a member employed by a\n\nparticipating municipality on June 30, 2016, who\n\nhas not since terminated employment and been\n\nrehired by such participating municipality,\n\n(2) any amount of elective salary reduction under\n\nSection 125 of the Internal Revenue Code of 1986,\n\nas amended, that would have been treated as paid\n\nbase salary but for the salary deferral reduction\n\nagreement,\n\n(3) any amount of elective salary reduction not\n\nincludable in the gross income of the member\n\nunder Section 132(f)(4) of the Internal Revenue\n\nCode of 1986, as amended, that would have been\n\ntreated as paid base salary but for the salary\n\ndeferral reduction agreement,\n\n(4) any amount of elective salary reduction under\n\nSection 457 of the Internal Revenue Code of 1986,\n\nas amended, that would have been treated as paid\n\nbase salary but for the salary deferral reduction\n\nagreement,\n\n(5) any amount of elective salary reduction under\n\nSection 401(k) of the Internal Revenue Code of\n\n1986, as amended, that would have been treated as\n\npaid base salary but for the salary deferral\n\nreduction agreement,\n\n(6) any amount of nonelective salary reduction under\n\nSection 414(h) of the Internal Revenue Code of\n\n1986, as amended,\nent,\n\n(5) any amount of elective salary reduction under\n\nSection 401(k) of the Internal Revenue Code of\n\n1986, as amended, that would have been treated as\n\npaid base salary but for the salary deferral\n\nreduction agreement,\n\n(6) any amount of nonelective salary reduction under\n\nSection 414(h) of the Internal Revenue Code of\n\n1986, as amended,\n\n(7) educational allowances paid to obtain training\n\ncertification or pursue an advanced degree,\n\n(8) longevity payments made to members based upon a\n\nstandardized plan which recognizes length of\n\nservice to the participating municipality,\n\n(9) paid base salary shall also include base salary,\n\nas described in divisions (1) through (8) of this\n\nsubparagraph, for services, but paid by the later\n\nof two and one-half (2 1/2) months after a\n\nmember’s severance from employment or the end of\n\nthe calendar year that includes the date the\n\nmember terminated employment, if it is a payment\n\nthat, absent a severance from employment, would\n\nhave been paid to the member while the member\n\ncontinued in employment with the participating\n\nmunicipality,\n\n(10) any payments not described in divisions (1)\n\nthrough (9) of this subparagraph shall not be\n\nconsidered paid base salary if paid after\n\nseverance from employment, even if they are paid\n\nby the later of two and one-half (2 1/2) months\n\nafter the date of severance from employment or\n\nthe end of the calendar year that includes the\n\ndate of severance from employment, except\n\npayments to an individual who does not currently\n\nperform services for the participating\n\nmunicipality by reason of qualified military\n\nservice within the meaning of Section 414(u)(5)\n\nof the Internal Revenue Code of 1986, as amended,\n\nto the extent these payments do not exceed the\n\namounts the individual would have received if the\n\nindividual had continued to perform services for\n\nthe participating municipality rather than\n\nentering qualified military service,\n\n(11) back pay, within the meaning of Section 1.415(c)-\n\n2(g)(8) of the Income Tax Regulations, shall be\n\ntreated as paid base salary for the limitation\n\nyear to which the back pay relates to the extent\n\nthe back pay represents wages and compensation\n\nthat would otherwise be included in this\n\ndefinition, and\n\n(12) paid base salary shall also include differential\n\nwage payments under Section 414(u)(12) of the\n\nInternal Revenue Code of 1986, as amended.\n\nb. Notwithstanding anything to the contrary in this\n\nsection, paid base salary shall not include any:\n\n(1) fringe benefits, reimbursements, or increases in\n\ncompensation due to reimbursements to the extent\n\nnot specifically included above in subparagraph a\n\nof this paragraph,\n\n(2) incremental increase in compensation which is not\n\nincluded by the employer in a member’s regular\n\nbase pay for salary increase purposes but is paid\n\nby the employer to the member for group health\n\nbenefits not otherwise included above in division\n\n(1) of subparagraph a of this paragraph,\n\n(3) insurance benefits, including any reimbursements\n\nthereof, or insurance proceeds of any type not\n\notherwise included above in division (1) of\n\nsubparagraph a of this paragraph,\n\n(4) bonuses, including signing bonuses, lump-sum\n\npayments or stipends made to the member not\n\notherwise included above in division (1) of\n\nsubparagraph a of this paragraph,\n\n(5) overtime compensation,\n\n(6) payments whether prior to or upon termination of\n\nemployment for accumulated unused vacation or\n\nunused annual leave, accumulated unused sick\n\nleave, or accumulated unused paid time off or\n\nother unused leave,\n\n(7) payments made in error to a member,\n\n(8) payments made by the participating municipality\n\nfor services rendered by the member, which\n\nservices are not part of the member’s job duties\n\nand responsibilities of his or her job position\n\nwith the participating municipality,\n\n(9) severance pay,\nannual leave, accumulated unused sick\n\nleave, or accumulated unused paid time off or\n\nother unused leave,\n\n(7) payments made in error to a member,\n\n(8) payments made by the participating municipality\n\nfor services rendered by the member, which\n\nservices are not part of the member’s job duties\n\nand responsibilities of his or her job position\n\nwith the participating municipality,\n\n(9) severance pay,\n\n(10) unemployment payments, and\n\n(11) uniform and equipment allowances; and\n\n22. “Actuarial equivalent” means equality in value of the\n\naggregate amounts expected to be received based on interest rate and\n\nmortality assumptions set by the State Board, in a manner that\n\nprecludes employer discretion, and based upon recommendations from\n\nindependent professional advisors, and which shall be published\n\nannually in the actuarial report.","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":"84e0bb1fa80852c23e6fe4fdd0e54fa1f050a6a83517d4e3717ef4f4b8195a1f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-5-106","next":"us-ok/okla.-stat.-tit.-11-11-50-102.1"},"notice":"GroundRules: Original legal text. Not legal advice."}