{"data":{"id":"us-ok/okla.-stat.-tit.-20-20-1103e","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 20, § 20-1103E","heading":"Death benefit","body":"Upon the death of a retired member, the Uniform Retirement\n\nSystem for Justices and Judges shall pay to the beneficiary of the\n\nmember or if there is no beneficiary or if the beneficiary\n\npredeceases the member, to the estate of the member, the sum of Four\n\nThousand Dollars ($4,000.00) as a death benefit for those retired\n\nmembers who died prior to July 1, 1999. For those retired members\n\nwho die on or after July 1, 1999, the sum shall be Five Thousand\n\nDollars ($5,000.00). The benefit payable pursuant to this section\n\nshall be deemed, for purposes of federal income taxation, as life\n\ninsurance proceeds and not as a death benefit if the Internal\n\nRevenue Service approves this provision pursuant to a private letter\n\nruling request which shall be submitted by the board of trustees of\n\nthe System for that purpose.","path":["OK Code","Title 20"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os20.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"38c0862010857f8ef77071955a188366e981c86aec9b38377a178618f00bdedb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-20-20-1103d","next":"us-ok/okla.-stat.-tit.-20-20-1103f"},"notice":"GroundRules: Original legal text. Not legal advice."}