{"data":{"id":"us-ok/okla.-stat.-tit.-74-74-935.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 74, § 74-935.3","heading":"Internal Revenue Service recognition","body":"The Board of Trustees of the Oklahoma Public Employees\n\nRetirement System (Board) shall take whatever action is reasonable\n\nand necessary to have the defined contribution system authorized by\n\nthis act to be recognized as a tax-qualified plan as that term is\n\ndefined by Section 401 et seq. of Title 26 of the United States\n\nCode, or any other applicable provisions of federal law. The Board\n\nis also authorized to establish a plan or use an existing plan\n\nestablished under Section 457(b) of Title 26 of the United States\n\nCode, if it is necessary to carry out the intent of this act. The\n\nBoard shall take whatever action is reasonable and necessary to\n\nobtain confirmation from the Internal Revenue Service that any such\n\n457(b) plan is consistent with the requirements of Section 457(b).","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":"973ff445ba55985fe9005b81d97de9835861340e8c21c46d0c99d761307e521d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-74-74-935.2","next":"us-ok/okla.-stat.-tit.-74-74-935.4"},"notice":"GroundRules: Original legal text. Not legal advice."}