{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-2-300","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-2-300","heading":"Definitions","body":"As used in Section 2-300 et seq. of this title:\n\n1. \"System\" means the Oklahoma Law Enforcement Retirement\n\nSystem;\n\n2. \"Act\" means Section 2-300 et seq. of this title;\n\n3. \"Board\" means the Oklahoma Law Enforcement Retirement Board\n\nof the System;\n\n4. \"Executive Director\" means the managing officer of the\n\nSystem employed by the Board;\n\n5. \"Fund\" means the Oklahoma Law Enforcement Retirement Fund;\n\n6. \"Participating employer\" means any Oklahoma entity with one\n\nor more employees who are members of the System;\n\n7. a. \"Member\" means:\n\n(1) all commissioned law enforcement officers of the\n\nOklahoma Highway Patrol Division of the\n\nDepartment of Public Safety who have obtained\n\ncertification from the Council on Law Enforcement\n\nEducation and Training, and all cadets of a\n\nPatrol Academy of the Department of Public\n\nSafety,\n\n(2) law enforcement officers and criminalists of the\n\nOklahoma State Bureau of Investigation,\n\n(3) law enforcement officers of the Oklahoma State\n\nBureau of Narcotics and Dangerous Drugs Control\n\ndesignated to perform duties in the investigation\n\nand prevention of crime and the enforcement of\n\nthe criminal laws of this state,\n\n(4) law enforcement officers of the Alcoholic\n\nBeverage Laws Enforcement Commission designated\n\nto perform duties in the investigation and\n\nprevention of crime and the enforcement of the\n\ncriminal laws of this state,\n\n(5) employees of the Communications Section of the\n\nOklahoma Highway Patrol Division, radio\n\ntechnicians and tower technicians of the\n\nDepartment of Public Safety, who are employed in\n\nany such capacity as of June 30, 2008, and who\n\nremain employed on or after July 1, 2008, until a\n\ntermination of service, or until a termination of\n\nservice with an election of a vested benefit from\n\nthe System, or until retirement. Effective July\n\n1, 2008, a person employed for the first time as\n\nan employee of the Department of Public Safety in\n\nthe Communications Division as an information\n\nsystems telecommunication technician of the\n\nDepartment of Public Safety shall not be a member\n\nof the System,\n\n(6) park rangers of the Oklahoma Tourism and\n\nRecreation Department and any park manager or\n\npark supervisor of the Oklahoma Tourism and\n\nRecreation Department, who was employed in such a\n\nposition prior to July 1, 1985, and who elects on\n\nor before September 1, 1996, to participate in\n\nthe System,\n\n(7) inspectors of the State Board of Pharmacy,\n\n(8) active commissioned or CLEET-certified agents\n\nhired by the Office of the Attorney General or\n\nthe Military Department of the State of Oklahoma\n\non or after July 1, 2024,\n\n(9) police officers who are CLEET-certified and\n\nemployed by the University of Oklahoma or\n\nOklahoma State University and who participate in\n\nthe System, pursuant to Section 2-314 of this\n\ntitle, and\n\n(10) lake patrolmen or dispatchers of the Grand River\n\nDam Authority who participate in the System,\n\npursuant to Section 2-315 of this title.\n\nb. Effective July 1, 1987, a member does not include a\n\n\"leased employee\" as defined under Section 414(n)(2)\n\nof the Internal Revenue Code of 1986, as amended.\n\nEffective July 1, 1999, any individual who agrees with\n\nthe participating employer that the individual's\n\nservices are to be performed as a leased employee or\n\nan independent contractor shall not be a member\n\nregardless of any classification as a common-law\n\nemployee by the Internal Revenue Service or any other\n\ngovernmental agency, or any court of competent\n\njurisdiction.\n\nc. All persons offered a position described in\n\nsubparagraph a of this paragraph shall participate in\n\nthe System only upon meeting the requisite post-offer-\n\npre-employment examination standards which shall be\n\nsubject to the following requirements:\nclassification as a common-law\n\nemployee by the Internal Revenue Service or any other\n\ngovernmental agency, or any court of competent\n\njurisdiction.\n\nc. All persons offered a position described in\n\nsubparagraph a of this paragraph shall participate in\n\nthe System only upon meeting the requisite post-offer-\n\npre-employment examination standards which shall be\n\nsubject to the following requirements:\n\n(1) all such persons shall be of good moral\n\ncharacter, free from deformities, mental or\n\nphysical conditions, or disease and alcohol or\n\ndrug addiction which would prohibit the person\n\nfrom performing the duties of a law enforcement\n\nofficer,\n\n(2) the physical-medical examination shall pertain to\n\nage, sight, hearing, agility and other conditions\n\nthe requirements of which shall be established by\n\nthe Board,\n\n(3) the person shall be required to meet the\n\nconditions of this subsection prior to the\n\nbeginning of actual employment but after an offer\n\nof employment has been tendered by a\n\nparticipating employer,\n\n(4) the Board shall have authority to deny or revoke\n\nmembership of any person submitting false\n\ninformation in such person's membership\n\napplication, and\n\n(5) the Board shall have final authority in\n\ndetermining eligibility for membership in the\n\nSystem, pursuant to the provisions of this\n\nsubsection;\n\n8. \"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:\n\na. completes twenty (20) years of vesting service, or\n\nb. attains sixty-two (62) years of age with ten (10)\n\nyears of vesting service, or\n\nc. attains sixty-two (62) years of age, if:\n\n(1) the member has been transferred to this System\n\nfrom the Oklahoma Public Employees Retirement\n\nSystem on or after July 1, 1981, and\n\n(2) the member would have been vested had the member\n\ncontinued to be a member of the Oklahoma Public\n\nEmployees Retirement System.\n\nWith respect to distributions under the System made for calendar\n\nyears beginning on or after January 1, 2005, the System shall apply\n\nthe minimum distribution incidental benefit requirements, incidental\n\nbenefit requirements, and minimum distribution requirements of\n\nSection 401(a)(9) of the Internal Revenue Code of 1986, as amended,\n\nin accordance with the final regulations under Section 401(a)(9) of\n\nthe Internal Revenue Code of 1986, as amended, including Treasury\n\nRegulations Sections 1.401(a)(9)-1 through 1.401(a)(9)-9; provided,\n\nthat for individuals who attain seventy and one-half (70 1/2) years\n\nof age after 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 Sections 401(a)(9)(B)(iv)(I),\n\n401(a)(9)(C)(i)(I) and 401(a)(9)(C)(ii)(I) of the Internal Revenue\n\nCode 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\nr 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.\n\nEffective July 1, 1989, notwithstanding any other provision\n\ncontained herein to the contrary, in no event shall commencement of\n\ndistribution of the accrued retirement benefit of a member be\n\ndelayed beyond April 1 of the calendar year following the later of:\n\n(1) the calendar year in which the member reaches seventy and one-\n\nhalf (70 1/2) years of age for a member who attains this age before\n\nJanuary 1, 2020, or, for a member who attains this age on or after\n\nJanuary 1, 2020, but before January 1, 2023, the calendar year in\n\nwhich the member reaches seventy-two (72) years of age, or effective\n\nfor distributions required to be made after December 31, 2022, the\n\ncalendar year in which the member reaches seventy-three (73) years\n\nof age for an individual who attains age seventy-two (72) after\n\nDecember 31, 2022, or \"the applicable age\", as defined in Section\n\n401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, if\n\nlater; or (2) the actual retirement date of the member. A member\n\nelecting to defer the commencement of retirement benefits pursuant\n\nto Section 2-308.1 of this title may not defer the benefit\n\ncommencement beyond the age of sixty-five (65).\n\nEffective September 8, 2009, notwithstanding anything to the\n\ncontrary of the System, the System, which as 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\nA member who was required to join the System effective July 1,\n\n1980, because of the transfer of the employing agency from the\n\nOklahoma Public Employees Retirement System to the System, and was\n\nnot a member of the Oklahoma Public Employees Retirement System on\n\nthe date of such transfer shall be allowed to receive credit for\n\nprior law enforcement service rendered to this state, if the member\n\nis not receiving or eligible to receive retirement credit or\n\nbenefits for such service in any other public retirement system,\n\nupon payment to the System of the employee contribution the member\n\nwould have been subject to had the member been a member of the\n\nSystem at the time, plus five percent (5%) interest. Service credit\n\nreceived pursuant to this paragraph shall be used in determining the\n\nmember's retirement benefit, and shall be used in determining years\n\nof service for retirement or vesting purposes;\n\n9. \"Actual paid base salary\" means the salary received by a\n\nmember, excluding payment for any accumulated leave or uniform\n\nallowance. Salary shall include any amount of nonelective salary\n\nreduction under Section 414(h) of the Internal Revenue Code of 1986;\n\n10. \"Final average salary\" means the average of the highest\n\nthirty (30) consecutive complete months of actual paid gross salary.\nurposes;\n\n9. \"Actual paid base salary\" means the salary received by a\n\nmember, excluding payment for any accumulated leave or uniform\n\nallowance. Salary shall include any amount of nonelective salary\n\nreduction under Section 414(h) of the Internal Revenue Code of 1986;\n\n10. \"Final average salary\" means the average of the highest\n\nthirty (30) consecutive complete months of actual paid gross salary.\n\nGross salary shall include any amount of elective salary reduction\n\nunder Section 457 of the Internal Revenue Code of 1986, as amended,\n\nand any amount of nonelective salary reduction under Section 414(h)\n\nof the Internal Revenue Code of 1986, as amended. Effective July 1,\n\n1992, gross salary shall include any amount of elective salary\n\nreduction under Section 125 of the Internal Revenue Code of 1986, as\n\namended. Effective July 1, 1998, gross salary shall include any\n\namount of elective salary reduction not includable in the gross\n\nincome of the member under Section 132(f)(4) of the Internal Revenue\n\nCode of 1986, as amended. Effective July 1, 1998, for purposes of\n\ndetermining a member's compensation, any contribution by the member\n\nto reduce his or her regular cash remuneration under Section\n\n132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be\n\ntreated as if the member did not make such an election. Only salary\n\non which required contributions have been made may be used in\n\ncomputing the final average salary. Gross salary shall not include\n\nseverance pay.\n\nIn addition to other applicable limitations, and notwithstanding\n\nany other provision to the contrary, for plan years beginning on or\n\nafter July 1, 2002, the annual gross salary of each \"Noneligible\n\nMember\" taken into account under the System shall not exceed the\n\nEconomic Growth and Tax Relief Reconciliation Act of 2001 (\"EGTRRA\")\n\nannual salary limit. The EGTRRA annual salary limit is Two Hundred\n\nThousand Dollars ($200,000.00), as adjusted by the Commissioner for\n\nincreases in the cost of living in accordance with Section\n\n401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The\n\nannual salary limit in effect for a calendar year applies to any\n\nperiod, not exceeding twelve (12) months, over which salary is\n\ndetermined (\"determination period\") beginning in such calendar year.\n\nIf a determination period consists of fewer than twelve (12) months,\n\nthe EGTRRA salary limit will be multiplied by a fraction, the\n\nnumerator of which is the number of months in the determination\n\nperiod, and the denominator of which is twelve (12). For purposes\n\nof this section, a \"Noneligible Member\" is any member who first\n\nbecame a member during a plan year commencing on or after July 1,\n\n1996.\n\nFor plan years beginning on or after July 1, 2002, any reference\n\nin the System to the annual salary limit under Section 401(a)(17) of\n\nthe Internal Revenue Code of 1986, as amended, shall mean the EGTRRA\n\nsalary limit set forth in this provision.\n\nEffective January 1, 2008, gross salary for a plan year shall\n\nalso include gross salary, as described above, for services, but\n\npaid by the later of two and one-half (2 1/2) months after a\n\nmember's severance from employment or the end of the calendar year\n\nthat includes the date the member terminated employment, if it is a\n\npayment that, absent a severance from employment, would have been\n\npaid to the member while the member continued in employment with the\n\nemployer.\n\nEffective January 1, 2008, any payments not described above\n\nshall not be considered gross salary if paid after severance from\n\nemployment, even if they are paid by the later of two and one-half\n\n(2 1/2) months after the date of severance from employment or the\n\nend of the calendar year that includes the date of severance from\n\nemployment, except payments to an individual who does not currently\n\nperform services for the employer by reason of qualified military\nll not be considered gross salary if paid after severance from\n\nemployment, even if they are paid by the later of two and one-half\n\n(2 1/2) months after the date of severance from employment or the\n\nend of the calendar year that includes the date of severance from\n\nemployment, except payments to an individual who does not currently\n\nperform services for the employer by reason of qualified military\n\nservice within the meaning of Section 414(u)(5) of the Internal\n\nRevenue Code of 1986, as amended, to the extent these payments do\n\nnot exceed the amounts the individual would have received if the\n\nindividual had continued to perform services for the employer rather\n\nthan entering qualified military service.\n\nEffective January 1, 2008, back pay, within the meaning of\n\nSection 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be\n\ntreated as gross salary for the limitation year to which the back\n\npay relates to the extent the back pay represents wages and\n\ncompensation that would otherwise be included in this definition.\n\nEffective for years beginning after December 31, 2008, gross\n\nsalary shall also include differential wage payments under Section\n\n414(u)(12) of the Internal Revenue Code of 1986, as amended;\n\n11. \"Credited service\" means the period of service used to\n\ndetermine the amount of benefits payable to a member. Credited\n\nservice shall consist of the period during which the member\n\nparticipated in the System or the predecessor Plan as an active\n\nemployee in an eligible membership classification, plus any service\n\nprior to the establishment of the predecessor Plan which was\n\ncredited under the predecessor Plan and for law enforcement officers\n\nand criminalists of the Oklahoma State Bureau of Investigation and\n\nthe Oklahoma State Bureau of Narcotics and Dangerous Drugs Control\n\nwho became members of the System on July 1, 1980, any service\n\ncredited under the Oklahoma Public Employees Retirement System as of\n\nJune 30, 1980, and for members of the Communications and Lake Patrol\n\nDivisions of the Oklahoma Department of Public Safety, who became\n\nmembers of the System on July 1, 1981, any service credited under\n\nthe predecessor Plan or the Oklahoma Public Employees Retirement\n\nSystem as of June 30, 1981, and for law enforcement officers of the\n\nAlcoholic Beverage Laws Enforcement Commission who became members of\n\nthe System on July 1, 1982, any service credited under the Oklahoma\n\nPublic Employees Retirement System as of June 30, 1982, and for park\n\nrangers of the Oklahoma Tourism and Recreation Department who became\n\nmembers of the System on July 1, 1985, any service credited under\n\nthe Oklahoma Public Employees Retirement System as of June 30, 1985,\n\nand for inspectors of the State Board of Pharmacy who became members\n\nof the System on July 1, 1986, any service credited under the\n\nOklahoma Public Employees Retirement System as of June 30, 1986, for\n\nlaw enforcement officers of the Oklahoma Capitol Patrol Division of\n\nthe Department of Public Safety who became members of the System\n\neffective July 1, 1993, any service credited under the Oklahoma\n\nPublic Employees Retirement System as of June 30, 1993, and for all\n\ncommissioned officers in the Gunsmith/Ammunition Reloader Division\n\nof the Department of Public Safety who became members of the System\n\neffective July 1, 1994, any service credited under the Oklahoma\n\nPublic Employees Retirement System as of June 30, 1994, and for the\n\npark managers or park supervisors of the Oklahoma Tourism and\n\nRecreation Department who were employed in such a position prior to\n\nJuly 1, 1985, and who elect to become members of the System\n\neffective September 1, 1996, any service transferred pursuant to\n\nsubsection C of Section 2-309.6 of this title and any service\n\npurchased pursuant to subsection B of Section 2-307.2 of this title.\n\nEffective August 5, 1993, an authorized leave of absence shall\nism and\n\nRecreation Department who were employed in such a position prior to\n\nJuly 1, 1985, and who elect to become members of the System\n\neffective September 1, 1996, any service transferred pursuant to\n\nsubsection C of Section 2-309.6 of this title and any service\n\npurchased pursuant to subsection B of Section 2-307.2 of this title.\n\nEffective August 5, 1993, an authorized leave of absence shall\n\ninclude a period of absence pursuant to the Family and Medical Leave\n\nAct of 1993;\n\n12. \"Disability\" means a physical or mental condition which, in\n\nthe judgment of the Board, totally and presumably permanently\n\nprevents the member from engaging in the usual and customary duties\n\nof the occupation of the member and thereafter prevents the member\n\nfrom performing the duties of any occupation or service for which\n\nthe member is qualified by reason of training, education or\n\nexperience. A person is not under a disability when capable of\n\nperforming a service to the employer, regardless of occupation,\n\nproviding the salary of the employee is not diminished thereby;\n\n13. \"Limitation year\" means the year used in applying the\n\nlimitations of Section 415 of the Internal Revenue Code of 1986,\n\nwhich year shall be the calendar year;\n\n14. \"Line of duty\" means any action which a member whose\n\nprimary function is crime control or reduction or enforcement of the\n\ncriminal law is obligated or authorized by rule, regulations,\n\ncondition of employment or service, or law to perform including\n\nthose social, ceremonial or athletic functions to which the member\n\nis assigned, or for which the member is compensated, by the agency\n\nthe member serves;\n\n15. \"Personal injury\" or \"injury\" means any traumatic injury as\n\nwell as diseases which are caused by or result from such an injury,\n\nbut not occupational diseases;\n\n16. \"Catastrophic nature\" means consequences of an injury that\n\npermanently prevent an individual from performing any gainful work;\n\n17. \"Traumatic injury\" means a wound or a condition of the body\n\ncaused by external force including injuries inflicted by bullets,\n\nexplosives, sharp instruments, blunt objects or other physical\n\nblows, chemicals, electricity, climatic conditions, infectious\n\ndiseases, radiation and bacteria, but excluding stress and strain;\n\nand\n\n18. \"Beneficiary\" means the individual designated by the member\n\non a beneficiary designation form supplied by the Oklahoma Law\n\nEnforcement Retirement System, or, if there is no designated\n\nbeneficiary or if the designated beneficiary predeceases the member,\n\nthe estate of the member. If the member's spouse is not designated\n\nas the sole primary beneficiary, the member's spouse must sign a\n\nconsent.","path":["OK Code","Title 47"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os47.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"28d50024a20ff6fbbd6292e504562ad5b3e10eb9bfd14cfaa5e1e64a0591d199","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-2-150","next":"us-ok/okla.-stat.-tit.-47-47-2-301"},"notice":"GroundRules: Original legal text. Not legal advice."}