{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-2-307.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-2-307.3","heading":"Prior law enforcement service credit - Time of","body":"application.\n\nA. Prior to January 1, 1991, upon payment to the Oklahoma Law\n\nEnforcement Retirement System of the employee contribution the\n\nmember would have been subject to had the member been a member of\n\nthe System at the time, plus five percent (5%) interest, any member\n\nof the System shall receive credit for not to exceed five (5) years\n\nof prior law enforcement service rendered in this state, if the\n\nmember is not receiving or eligible to receive retirement credit or\n\nbenefits for such service in any other public retirement system.\n\nEffective January 1, 1991, to receive credit for not to exceed five\n\n(5) years of prior law enforcement service rendered in this state,\n\nif the member is not receiving or eligible to receive retirement\n\ncredit or benefits for such service in any other public retirement\n\nsystem, the member shall pay the amount determined by the Board\n\npursuant to Section 2-307.5 of this title. Service credit received\n\npursuant to this section shall be used in determining the member's\n\nretirement benefit but shall not be used in determining years of\n\nservice for retirement or vesting purposes.\n\nTo receive credit for such service:\n\n1. A member who became a member of the System prior to July 1,\n\n1988, shall make application to the Board for such service prior to\n\nJanuary 1, 1989; and\n\n2. A member who becomes a member of the System after June 30,\n\n1988, shall make application to the Board for such service within\n\ntwo (2) years of the date the member became a member of the System.\n\nB. Upon payment to the Oklahoma Law Enforcement Retirement\n\nSystem of a sum equal to the employee contribution the member would\n\nhave been subject to had the member been a member of the System at\n\nthe time, plus five percent (5%) interest prior to January 1, 1991,\n\nor effective January 1, 1991, upon payment to the System of the\n\namount determined by the Board pursuant to Section 2-307.5 of this\n\ntitle, any member of the System shall receive credit for not to\n\nexceed five (5) years of prior law enforcement service rendered in\n\nanother state or with a federal law enforcement agency, either as a\n\ncommissioned law enforcement officer or in a scientific or technical\n\nfield, if the member is not receiving or eligible to receive\n\nretirement credit or benefits for such service in any other public\n\nretirement system. Service credit received pursuant to this section\n\nshall be used in determining the member's retirement benefit but\n\nshall not be used in determining years of service for retirement or\n\nvesting purposes.\n\nTo receive credit for such service:\n\n1. A member who became a member of the System prior to July 1,\n\n1990, shall make application to the Board for such service prior to\n\nJanuary 1, 1991; and\n\n2. A member who became a member of the System after June 30,\n\n1990, shall make application to the Board for such services within\n\ntwo (2) years of the date the member became a member of the System.\n\nC. Such service credit may be paid by:\n\n1. A cash lump-sum payment;\n\n2. A trustee-to-trustee transfer of non-Roth funds from a Code\n\nSection 403(b) annuity or custodial account, an eligible deferred\n\ncompensation plan described in Code Section 457(b) which is\n\nmaintained by an eligible employer described in Code Section\n\n457(e)(1)(A) and/or a Code Section 401(a) qualified plan;\n\n3. A direct rollover of tax-deferred funds from a Code Section\n\n403(b) annuity or custodial account, an eligible deferred\n\ncompensation plan described in Code Section 457(b) which is\n\nmaintained by an eligible employer described in Code Section\n\n457(e)(1)(A), a Code Section 401(a) qualified plan, and/or a Code\n\nSection 408(a) or 408(b) traditional or conduit Individual\n\nRetirement Account or Annuity (IRA). Roth accounts, Coverdell\n\nEducation Savings Accounts and after-tax contributions shall not be\n\nused to purchase such service credit; or\nribed in Code Section 457(b) which is\n\nmaintained by an eligible employer described in Code Section\n\n457(e)(1)(A), a Code Section 401(a) qualified plan, and/or a Code\n\nSection 408(a) or 408(b) traditional or conduit Individual\n\nRetirement Account or Annuity (IRA). Roth accounts, Coverdell\n\nEducation Savings Accounts and after-tax contributions shall not be\n\nused to purchase such service credit; or\n\n4. Any combination of the above methods of payment.","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":"b115e38f42a33dfef9c952c6f1404b9608a3c9e29b3a5c903e62dd2607c70353","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-2-307.2","next":"us-ok/okla.-stat.-tit.-47-47-2-307.4"},"notice":"GroundRules: Original legal text. Not legal advice."}