{"data":{"id":"us-ok/okla.-stat.-tit.-20-20-1104.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 20, § 20-1104.2","heading":"Distribution requirements","body":"A. All benefits paid from the System shall be distributed in\n\naccordance with the requirements of Section 401(a)(9) of the federal\n\nInternal Revenue Code and the regulations under that section. In\n\norder to meet these requirements, the System shall be administered\n\nin accordance with the following provisions:\n\n1. Distributions of a member's benefits must begin no later\n\nthan the date required by Section 401 of the federal Internal\n\nRevenue Code;\n\n2. The life expectancy of a member or a member's spouse may not\n\nbe recalculated after the benefits commence;\n\n3. If a member dies before the distribution of the member's\n\nbenefits has begun, distributions to beneficiaries must begin no\n\nlater than December 31 of the calendar year immediately following\n\nthe calendar year in which the member died; and\n\n4. The amount of benefits payable to a member's beneficiary may\n\nnot exceed the maximum determined under the incidental death benefit\n\nrequirement of the federal Internal Revenue Code.\n\nB. Except as otherwise provided in Section 1102 of this title,\n\ndistributions from the System may be made only upon retirement,\n\nseparation from service, disability or death.","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":"92d7d48fd964b4d45a80251f7134926aedef5af3e229d294ca245de4cd965f09","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-20-20-1104.1","next":"us-ok/okla.-stat.-tit.-20-20-1104a"},"notice":"GroundRules: Original legal text. Not legal advice."}