{"data":{"id":"us-ok/okla.-stat.-tit.-47-47-2-307.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 47, § 47-2-307.4","heading":"Military service credit","body":"A. Any member of the Oklahoma Law Enforcement Retirement System\n\nshall be entitled to prior service credit, not to exceed five (5)\n\nyears, for those periods of military service on active duty prior to\n\nmembership in the Oklahoma Law Enforcement Retirement System. Any\n\nactive member of the Oklahoma Law Enforcement Retirement System\n\nwhose initial membership in the System began on or after July 1,\n\n2000, may receive up to five (5) years of prior military service\n\ncredit as otherwise provided in this section, only upon payment of\n\nthe amount determined by the Board in the manner as provided in\n\nSection 2-307.5 of this title. For members of the System hired on\n\nor after July 1, 2003, if the military service credit authorized by\n\nthis subsection is used to compute the retirement benefit of the\n\nmember and the member retires from the System, such military service\n\ncredit shall not be used to compute the retirement benefit in any\n\nother retirement system created pursuant to the Oklahoma Statutes\n\nand the member may receive credit for such service only in the\n\nretirement system from which the member first retires.\n\nB. For purposes of subsection A of this section, \"military\n\nservice\" means service in the Armed Forces of the United States by\n\nhonorably discharged persons during the following time periods, as\n\nreflected on such person's Defense Department Form 214, as follows:\n\n1. During the following periods, including the beginning and\n\nending dates, and only for the periods served, from:\n\na. April 6, 1917, to November 11, 1918, commonly referred\n\nto as World War I,\n\nb. September 16, 1940, to December 7, 1941, as a member\n\nof the 45th Division,\n\nc. December 7, 1941, to December 31, 1946, commonly\n\nreferred to as World War II,\n\nd. June 27, 1950, to January 31, 1955, commonly referred\n\nto as the Korean Conflict or the Korean War,\n\ne. February 28, 1961, to May 7, 1975, commonly referred\n\nto as the Vietnam era, except that:\n\n(1) for the period from February 28, 1961, to August\n\n4, 1964, military service shall only include\n\nservice in the Republic of Vietnam during that\n\nperiod, and\n\n(2) for purposes of determining eligibility for\n\neducation and training benefits, such period\n\nshall end on December 31, 1976, or\n\nf. August 1, 1990, to December 31, 1991, commonly\n\nreferred to as the Gulf War, the Persian Gulf War, or\n\nOperation Desert Storm, but excluding any person who\n\nserved on active duty for training only, unless\n\ndischarged from such active duty for a service-\n\nconnected disability;\n\n2. During a period of war or combat military operation other\n\nthan a conflict, war or era listed in paragraph 1 of this\n\nsubsection, beginning on the date of Congressional authorization,\n\nCongressional resolution, or Executive Order of the President of the\n\nUnited States, for the use of the Armed Forces of the United States\n\nin a war or combat military operation, if such war or combat\n\nmilitary operation lasted for a period of ninety (90) days or more,\n\nfor a person who served, and only for the period served, in the area\n\nof responsibility of the war or combat military operation, but\n\nexcluding a person who served on active duty for training only,\n\nunless discharged from such active duty for a service-connected\n\ndisability, and provided that the burden of proof of military\n\nservice during this period shall be with the member, who must\n\npresent appropriate documentation establishing such service.\n\nC. An eligible member under subsection B of this section shall\n\ninclude only those persons who shall have served during the times or\n\nin the areas prescribed in subsection B of this section, and only if\n\nsuch person provides appropriate documentation in such time and\n\nmanner as required by the System to establish such military service\n\nprescribed in this section, or for service pursuant to division (1)\n\nof subparagraph e of paragraph 1 of subsection B of this section,\nonly those persons who shall have served during the times or\n\nin the areas prescribed in subsection B of this section, and only if\n\nsuch person provides appropriate documentation in such time and\n\nmanner as required by the System to establish such military service\n\nprescribed in this section, or for service pursuant to division (1)\n\nof subparagraph e of paragraph 1 of subsection B of this section,\n\nthose persons who were awarded service medals, as authorized by the\n\nUnited States Department of Defense as reflected in the veteran's\n\nDefense Department Form 214, related to the Vietnam Conflict for\n\nservice prior to August 5, 1964.\n\nD. Service credit received pursuant to this section shall be\n\nused in determining the member's retirement benefit but shall not be\n\nused in determining years of service for retirement or vesting\n\npurposes.\n\nE. 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\n\n4. Any combination of the above methods of payment.\n\nF. A member who served in any branch of the United States Armed\n\nForces or any component thereof, who was honorably discharged, and\n\nwho began participation in the System on or after November 1, 2022,\n\nshall be entitled to prior service credit, not to exceed five (5)\n\nyears, upon payment of the actuarial cost of such service in the\n\nmanner prescribed by and subject to all of the requirements of\n\nSection 2-307.5 of this title. For purposes of this subsection,\n\n\"military service\" means service in the Armed Forces of the United\n\nStates by honorably discharged persons.","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":"4a3d376546f8ec81b5ddce98d52a1dc8b1156483d2fcbb3e3a099978ed07fa9a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-47-47-2-307.3","next":"us-ok/okla.-stat.-tit.-47-47-2-307.5"},"notice":"GroundRules: Original legal text. Not legal advice."}