{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-918.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-918.1","heading":"Distribution of benefits","body":"A. All benefits paid from the Oklahoma Public Employees\n\nRetirement System shall be distributed in accordance with the\n\nrequirements of Section 401(a)(9) of the federal Internal Revenue\n\nCode and the regulations under that section. In order to meet these\n\nrequirements, the System shall be administered in accordance with\n\nthe following provisions:\n\n1. Distributions of a member's benefit must begin no later than\n\nthe date required by Section 401 of the federal Internal Revenue\n\nCode;\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 joint annuitant\n\nor beneficiary may not exceed the maximum determined under the\n\nincidental death benefit requirement of the federal Internal Revenue\n\nCode.\n\nB. Distributions from the System may be made only upon\n\nretirement, separation from service, disability or death.","path":["OK Code","Title 74"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os74.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"37d5e2ee92272094f63326937545664f8cdb77989c08f22eaa285cb84cc3fc1f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-918","next":"us-ok/okla.-stat.-tit.-74-74-919.1"},"notice":"GroundRules: Original legal text. Not legal advice."}