{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-2-305.1c","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-2-305.1C","heading":"Direct payments for qualified health insurance","body":"premiums - Definitions - Rules.\n\nA. A member who is an eligible retired public safety officer\n\nand who wishes to have direct payments made toward the member’s\n\nqualified health insurance premiums from the member’s monthly\n\ndisability benefit or monthly retirement payment must make a written\n\nelection in accordance with Section 402(l) of the Internal Revenue\n\nCode of 1986, as amended, on the form provided by the Oklahoma Law\n\nEnforcement Retirement System, as follows:\n\n1. The election must be made after the member separates from\n\nservice as a public safety officer with the member’s participating\n\nemployer;\n\n2. The election shall only apply to distributions from the\n\nSystem after December 31, 2006, and to amounts not yet distributed\n\nto the eligible retired public safety officer;\n\n3. Payments from the System for an eligible retired public\n\nsafety officer’s qualified health insurance premiums made directly\n\nto the provider of such coverage can only be made from the member’s\n\nmonthly disability benefit or monthly retirement payment from the\n\nSystem and cannot be made from the Oklahoma Law Enforcement Deferred\n\nOption Plan; and\n\n4. The aggregate amount of the exclusion from an eligible\n\nretired public safety officer’s gross income is Three Thousand\n\nDollars ($3,000.00) per calendar year.\n\nB. As used in this section:\n\n1. “Eligible retired public safety officer” is a member who, by\n\nreason of disability or attainment of normal retirement date or age,\n\nis separated from service as a public safety officer with the\n\nmember’s participating employer;\n\n2. “Public safety officer” means a member serving a public\n\nagency in an official capacity, with or without compensation, as a\n\nlaw enforcement officer, firefighter, chaplain, or a member of a\n\nrescue squad or ambulance crew; and\n\n3. “Qualified health insurance premiums” means premiums for\n\ncoverage for the eligible retired public safety officer, the\n\neligible retired public safety officer’s spouse, and dependents, as\n\ndefined in Section 152 of the Internal Revenue Code of 1986, as\n\namended, by an accident or health plan or a qualified long-term care\n\ninsurance contract, as defined in Section 7702B(b) of the Internal\n\nRevenue Code of 1986, as amended. The health plan does not have to\n\nbe sponsored by the eligible retired public safety officer’s former\n\nparticipating employer.\n\nC. The Board may promulgate such rules or procedures as are\n\nnecessary to implement the provisions of this section or to\n\nfacilitate a member’s election under Section 402(l) of the Internal\n\nRevenue Code of 1986, as amended.","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":"4364a232f573452157ec1a919b3be1054602ffa1997e73e908635f640c628fac","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-2-305.1b","next":"us-ok/okla.-stat.-tit.-47-47-2-305.2"},"notice":"GroundRules: Original legal text. Not legal advice."}