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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 1258 By: Hays
AS INTRODUCED
An Act relating to public retirement systems;
enacting the Defined Contribution Retirement Plan for
Teachers; imposing duty on the Teachers' Retirement
System of Oklahoma to establish defined contribution
system; specifying persons eligible for participation
in system; allowing employee to make certain
election; prescribing procedures related to date of
service accrual; requiring defined contribution
system to be qualified pursuant to provisions of the
Internal Revenue Code of 1986, as amended;
prescribing minimum employee contribution amount;
prescribing maximum employee contribution amount;
providing for salary deductions for employee
contributions; providing for employer matching
contributions; specifying amount of employer matching
contributions; prescribing procedures related to
employer matching contributions; providing for
modifications to matching amounts; providing for
payment of certain costs related to administration of
defined contribution system administration; providing
for vesting schedule; imposing duty on Board of
Trustees of the Teachers' Retirement System of
Oklahoma with respect to investment of funds in
defined contribution system accounts; providing for
payment of certain revenues to the Teachers'
Retirement System of Oklahoma; providing for deposit
of funds with existing defined benefit plan;
providing for effect of enactment on certain rights;
prohibiting certain collection activity with respect
to funds; authorizing offsets; providing for
enforcement of qualified domestic orders; defining
term; prescribing procedures with respect to
alternate payees; prescribing content; imposing
restrictions; authorizing the Board to promulgate
rules; amending Section 1, Chapter 289, O.S.L. 2023
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(70 O.S. Supp. 2024, Section 18-114.15), which
relates to the minimum salary schedule; modifying
provisions of the minimum salary schedule; providing
for codification; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-301 of Title 70, unless there
is created a duplication in numbering, reads as follows:
This act shall be known and may be cited as the "Defined
Contribution Retirement Plan for Teachers".
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-302 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. The Teachers' Retirement System of Oklahoma (System) shall
establish a defined contribution system for certified personnel, as
defined in Section 26-103 of this title, who first become employed
in a full-time equivalent position or a position which is less than
full-time but more than half-time position and which qualifies for
employee benefits, including but not limited to, health insurance
and leave time by any participating employer of the System, as
defined by paragraph (5) of Section 17-101 of this title, on or
after November 1, 2024.
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B. The employee may make a one-time irrevocable written
election prior to the first day of the month following employment
that shall be in writing and shall cover all future service with a
participating employer, regardless of a break in service, to
participate in the Teachers' Retirement System of Oklahoma, as
established pursuant to Section 17-101, et seq., of this title.
C. Any employee who does not make a one-time irrevocable written
election to participate in the defined benefit plan, as described in
subsection B of this section, shall be subject to the provisions of
Section 18-114.15 of this title.
D. An employee described by subsection A of this section shall
become a participant in the defined contribution system and the
employee shall not accrue any service credit in the Teachers'
Retirement System of Oklahoma, as established pursuant to Section
17-101, et seq., of this title.
E. Employees who participate in the defined contribution system
shall be deemed to begin service in the defined contribution system
on the first day of the month following employment.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-303 of Title 70, unless there
is created a duplication in numbering, reads as follows:
The Board of Trustees of the Teachers' Retirement System of
Oklahoma (Board) shall take whatever action is reasonable and
necessary to have the defined contribution system authorized by this
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act to be recognized as a tax-qualified plan as that term is defined
by Section 401 et seq. of Title 26 of the United States Code, or any
other applicable provisions of federal law. The Board is also
authorized to establish a plan or use an existing plan established
under Section 457(b) of Title 26 of the United States Code, if it is
necessary to carry out the intent of this act. The Board shall take
whatever action is reasonable and necessary to obtain confirmation
from the Internal Revenue Service that any such 457(b) plan is
consistent with the requirements of Section 457(b).
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-304 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. Employee contributions to the defined contribution
retirement system shall consist of a minimum of four and five-tenths
percent (4.5%) of compensation.
B. Employee contributions to the defined contribution
retirement system that are eligible for an employer match shall not
exceed a percentage, based on the employee's compensation, which
would exceed the maximum amount allowed pursuant to Section 415 of
the Internal Revenue Code of 1986, as amended.
SECTION 5. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-305 of Title 70, unless there
is created a duplication in numbering, reads as follows:
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A. Except as otherwise provided by subsection B of this
section, employers of employees who become participants in the
defined contribution retirement system shall match the employee
contribution paid on a monthly or more frequent basis at the rate of
six percent (6.0%) based on the same compensation amount used to
compute the employee contribution amount.
B. If an employee selects a contribution rate of seven percent
(7.0%) or more, but not higher than allowed pursuant to the maximum
annual contribution limit prescribed by Section 415 of the Internal
Revenue Code of 1986, as amended, the employer matching amount shall
be seven percent (7.0%).
C. The initial four and five-tenths percent (4.5%) employee
contribution shall be the only mandatory contribution of an employee
participating in the defined contribution retirement system created
by this act. These funds shall be placed by the System in either a
401(a) plan or a 457(b) plan, to be determined by the Board to
maintain the plan consistent with the Internal Revenue Code. Any
employee contributions eligible to be matched under this section
over the four and five-tenths percent (4.5%) initial contribution
shall be considered voluntary deferrals of compensation and placed
in a 457(b) plan. All employer matching funds shall be placed in a
401(a) plan.
Any contribution rate that is more than the four and five-tenths
percent (4.5%) rate can be chosen by the participating employee upon
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the employee's initial participation, and can be changed once per
month. The employee contribution rate chosen shall continue until
the employee elects to change the contribution rate or terminates
service or retires.
D. The employer match as set forth in subsection A of this
section may be increased at any time by the Legislature without
affecting the then-existing rights of participating employees and
beneficiaries in order to encourage participating employees to
accumulate deferred income reserves for themselves and their
dependents. The employer match may be decreased at any time by the
Legislature without affecting the then-existing rights of
participating employees and beneficiaries in order to provide
funding as may be needed to reduce the unfunded liabilities of the
defined benefit plan as set forth in Section 901 et seq. of this
title, but shall not be less than six percent (6.0%) for any year
during which the defined contribution plan is maintained.
SECTION 6. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-306 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. Except as otherwise provided by this section, employers
shall make payment of the required matching amount as provided by
Section 5 of this act within five (5) business days of the
participating employee's payroll pay date. The System shall ensure
the payment is credited to the defined contribution system account
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or accounts maintained on behalf of the participating employee as
soon as possible.
B. All employee contributions to the defined contribution
system shall be effected by salary deductions from the salary of the
employee and shall be remitted by the participating employer to the
System for deposit into the defined contribution system account or
accounts maintained on behalf of the employee.
C. Participating employers whose salary deductions and employer
contributions are not remitted to the System through the Office of
Management and Enterprise Services shall either:
1. Send all such remittances by electronic funds transfer; or
2. Place all such remittances in a bank account from which
OPERS can debit the amount due,
both within five (5) business days of the payroll pay date of the
participating employee. Payroll data shall be remitted by the same
deadline.
D. The Office of Management and Enterprise Services shall
cooperate with the Board to ensure that any necessary programming
changes are made to the state's payroll system to carry out the
requirements of this act.
E. Each employer which has employees participating in the
defined contribution system shall pay to the System in the same
manner and at the same time required for contributions under this
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section an amount to reimburse the cost of administration of the
defined contribution system, as determined by the Board.
1. The Board shall certify each year to the Office of
Management and Enterprise Services and to participating employers
whose salary deductions and employer contributions are not remitted
to the System through the Office of Management and Enterprise
Services, the determined amount for the administrative cost of the
defined contribution system which will be required to be paid for
each participant. The Board shall promulgate such rules as
necessary to implement the provisions of this subsection and provide
the methodology for the determination.
2. Each employer shall pay at least monthly to the System the
sum sufficient to satisfy the obligation under this section as
certified by the Board.
F. The funds held on behalf of each employee participating in
the defined contribution system shall consist of the amount in the
account or accounts plus credits representing employer and employee
contributions, profits, income and other increments attributable to
such contributions, and minus debits representing any losses, other
decrements, or expenses under the system and any distributions made
to the employee under the system.
SECTION 7. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-307 of Title 70, unless there
is created a duplication in numbering, reads as follows:
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A. Participating employees shall at all times be vested at one
hundred percent (100%) of their accounts containing solely their
employee contributions, and the gains or losses on these
contributions. Participating employees will have investment
discretion over these accounts within the available options offered
by the Board.
B. Participating employees shall be vested with respect to the
employer matching amounts, and the gains or losses on these funds,
deposited into their defined contribution system account or accounts
according to the following schedule based on years of participating
service:
Year 1 20%
Year 2 40%
Year 3 60%
Year 4 80%
Year 5 and thereafter 100%
C. Participating employees will have investment discretion over
all employer contributions.
D. For purposes of determining a participating employee's right
to withdraw employer matching contributions and any investment gains
upon such employer contribution matching amounts, the vesting
percentages apply at the end of each full year of service as
described in subsection B of this section.
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E. For participating employees who do not select any investment
options, the Board of Trustees of the Teachers' Retirement System of
Oklahoma will establish default investment options for the
contributions received from participating employees and default
investment options for matching employer contributions.
F. To the extent that participants leave employment and have
not vested in all of the employer contributions, the nonvested
employer contributions, including any gains or losses, shall be
immediately forfeited to the 401(a) plan and may be used to offset
costs of administering the plan or as permitted by federal law.
Upon reemployment with an employer and satisfying the eligibility
requirements to become a participant, the reemployed participant
shall receive credit for previous service and be vested at the same
percentage the participant was vested when service was previously
terminated. However, under no circumstances shall the participant
be entitled to any previously forfeited employer contributions.
SECTION 8. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-308 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. Each participating employer shall pick up under the
provisions of Section 414(h)(2) of the Internal Revenue Code of
1986, as amended, and pay the contribution which the participating
employee is required by law to make to the System for all
compensation earned after the date as of which an employee begins to
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participate in the defined contribution system. Although the
contributions so picked up are designated as participating employee
contributions, such contributions shall be treated as contributions
being paid by the employer in lieu of contributions by the
participating employee in determining tax treatment under the
Internal Revenue Code of 1986, as amended, and such picked-up
contributions shall not be includable in the gross income of the
participating employee until such amounts are distributed or made
available to the participating employee or the beneficiary of the
participating employee. The participating employee, by the terms of
this System, shall not have any option to choose to receive the
contributions so picked up directly and the picked-up contributions
must be paid by the employer to the System.
B. Contributions by the participating employee into a 457(b)
plan may not be picked up by the employer but shall be a voluntary
deferral of the employee's compensation.
SECTION 9. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-309 of Title 70, unless there
is created a duplication in numbering, reads as follows:
The Board of Trustees shall contract with one or more business
entities in order to create a range of choices regarding investment
of funds deposited into defined contribution system accounts. The
investment options shall be substantially similar to the options
provided to members of the Teachers' Retirement System of Oklahoma
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that maintain a Deferred Savings Incentive Plan account as offered
by the System pursuant to the provisions of the Deferred Savings
Incentive Plan. In selecting investment options for participants in
the plan, the Board shall give due consideration to offering
investment options provided by business entities that provide
guaranteed lifetime income in retirement such as annuities,
guaranteed investment contracts, or similar products. The Board may
amend any of its existing contracts with its current service
providers to perform substantially the same type of service the
provider is currently performing for the Board, in order to
facilitate the timely introduction of the new defined contribution
system created by this act. Thereafter, the contracting process for
the selection of service providers carrying out duties related to
the administration of the plan shall be the same as the selection
process for other providers selected by the Board under subsection E
of Section 17-106.1 of Title 70 of the Oklahoma Statutes.
SECTION 10. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-310 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. Notwithstanding any other provision of the statutes
governing the System to the contrary, each participating employer
shall remit to the System the difference between the amount of money
which would be remitted to the System using the employer
contribution rate required by Section 17-108.1 of Title 70 of the
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Oklahoma Statutes and the amount of money required for the
participating employer to make the required matching contribution
amount on behalf of a participating employee who participates in the
defined contribution system authorized pursuant to the provisions of
Section 5 of this act.
B. The System shall deposit the monies remitted to it by
employers having participating employees in the defined contribution
system created by this act, as described by subsection A of this
section, into the existing defined benefit pension plan authorized
pursuant to Section 17-101 et seq. of Title 70 of the Oklahoma
Statutes in order to reduce the liabilities of the defined benefit
pension plan.
SECTION 11. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 17-311 of Title 70, unless there
is created a duplication in numbering, reads as follows:
A. Except as otherwise provided by this section or in
subsection D of Section 5 of this act, no alteration, amendment, or
repeal of this act shall affect the then-existing rights of
participating employees and beneficiaries, but shall be effective
only as to rights which would otherwise accrue hereunder as a result
of services rendered by an employee after such alteration,
amendment, or repeal. Any benefits, fund, property, or rights
created by or accruing to any person under the provisions of this
act shall not be subject to execution, garnishment or attachment, or
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any other process or claim whatsoever, and shall be unassignable,
except as specifically provided by this section. Notwithstanding
the foregoing, the Board may offset any amounts held by a
participant in the plan or beneficiary to pay a judgment or
settlement against a participating employee or beneficiary for a
crime involving the System, for a fraud or breach of the
participating employee's fiduciary duty to the System, or for funds
or monies incorrectly paid to a participating employee or a
beneficiary, provided such offset is in accordance with the
requirements of Section 401(a)(13) or similar provisions of the
Internal Revenue Code. The offset applies to any assets held in the
plan which may otherwise be payable to a participating employee or
beneficiary from the plan administered by the Board.
B. 1. The provisions of subsection A of this section shall not
apply to a qualified domestic order as provided pursuant to this
subsection.
2. The term "qualified domestic order" means an order issued by
a district court of this state pursuant to the domestic relation
laws of the State of Oklahoma which relates to the provision of
marital property rights to a spouse or former spouse of a
participating employee or provision of support for a minor child or
children and which creates or recognizes the existence of the right
of an alternate payee, or assigns to an alternate payee the right,
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to receive a portion of the funds payable with respect to a
participant in the plan.
3. For purposes of the payment of marital property, to qualify
as an alternate payee a spouse or former spouse must have been
married to the related participating employee for a period of not
less than thirty (30) continuous months immediately preceding the
commencement of the proceedings from which the qualified domestic
order issues.
4. A qualified domestic order is valid and binding on the Board
and the related participating employee only if it meets the
requirements of this subsection.
5. A qualified domestic order shall clearly specify:
a. the name and last-known mailing address (if any) of
the participating employee and the name and mailing
address of the alternate payee covered by the order,
b. the amount or percentage of the participating
employee's funds or assets to be paid by the System to
the alternate payee,
c. the number of payments or period to which such order
applies,
d. the characterization of the benefit as to marital
property rights or child support, and
e. each plan to which such order applies.
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6. A qualified domestic order meets the requirements of this
subsection only if such order:
a. does not require the System to provide any type or
form of benefit, or any option not otherwise provided
under state law as relates to the System,
b. does not require the System to provide increased
benefits, and
c. does not require the payment of funds or assets to an
alternate payee which are required to be paid to
another alternate payee pursuant to another order
previously determined to be a qualified domestic order
or an order recognized by the System as a valid order
prior to November 1, 2014.
7. This subsection shall not be subject to the provisions of
the Employee Retirement Income Security Act of 1974 (ERISA), 29
U.S.C.A., Section 1001 et seq., as amended from time to time, or
rules and regulations promulgated thereunder, and court cases
interpreting the act.
8. The Board shall promulgate such rules as are necessary to
implement the provisions of this subsection.
9. An alternate payee who has acquired beneficiary rights
pursuant to a valid qualified domestic order must fully comply with
all provisions of the rules promulgated by the Board pursuant to
this subsection in order to continue receiving his or her benefit.
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SECTION 12. AMENDATORY Section 1, Chapter 289, O.S.L.
2023 (70 O.S. Supp. 2024, Section 18-114.15), is amended to read as
follows:
Section 18-114.15. A. Beginning Except as otherwise provided
in subsection B of this section, beginning with the 2023-2024 school
year, certified personnel, as defined in Section 26-103 of Title 70
of the Oklahoma Statutes, in the public schools of Oklahoma shall
receive in salary and/or fringe benefits not less than the amounts
specified in the following schedule:
MINIMUM SALARY SCHEDULE
National
Years of Bachelor's Board Master's Doctor's
Experience Degree Certification Degree Degree
0 $39,601 $40,759 $40,991 $42,381
1 $40,035 $41,193 $41,425 $42,815
2 $40,469 $41,628 $41,859 $43,249
3 $40,904 $42,062 $42,294 $43,684
4 $41,338 $42,496 $42,728 $44,118
5 $42,810 $43,968 $44,200 $45,590
6 $43,273 $44,432 $44,663 $46,054
7 $43,737 $44,895 $45,127 $46,517
8 $44,200 $45,358 $45,590 $46,980
9 $44,663 $45,822 $46,054 $47,444
10 $46,684 $47,844 $48,568 $50,945
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11 $47,177 $48,336 $49,061 $51,438
12 $47,670 $48,829 $49,554 $51,931
13 $48,162 $49,322 $50,047 $52,424
14 $48,655 $49,815 $50,539 $52,916
15 $50,167 $51,327 $52,052 $54,430
16 $50,660 $51,820 $52,545 $54,923
17 $51,153 $52,313 $53,038 $55,416
18 $51,646 $52,806 $53,531 $55,909
19 $52,139 $53,299 $54,024 $56,402
20 $52,652 $53,813 $54,538 $56,917
21 $53,145 $54,306 $55,031 $57,410
22 $53,639 $54,799 $55,524 $57,903
23 $54,132 $55,292 $56,018 $58,397
24 $54,625 $55,785 $56,511 $58,890
25 $56,049 $57,232 $57,971 $60,395
Master's Degree +
Years of National Board
Experience Certification
0 $42,149
1 $42,583
2 $43,018
3 $43,452
4 $43,886
5 $45,358
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6 $45,822
7 $46,285
8 $46,749
9 $47,212
10 $49,728
11 $50,221
12 $50,713
13 $51,206
14 $51,699
15 $53,212
16 $53,705
17 $54,198
18 $54,691
19 $55,184
20 $55,698
21 $56,192
22 $56,685
23 $57,178
24 $57,671
25 $59,153
B. Certified personnel, as defined in Section 26-103 of Title
70 of the Oklahoma Statutes, that does not make a one-time
irrevocable written election to participate in the defined benefit
plan, as described in subsection B of Section 1 of this act, shall
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receive in salary and/or fringe benefits not less than the amounts
specified in the following schedule:
MINIMUM SALARY SCHEDULE
Standard Classroom Teacher Salary
Years of Bachelor's Bachelor's Master's Master's
Experience Degree Degree Degree Degree
10 months 12 months 10 months 12 months
0 $45,601.00 $54,721.20 $49,991.00 $59,989.20
1 $46,100.76 $55,320.91 $50,538.87 $60,646.64
2 $46,600.51 $55,920.61 $51,086.73 $61,304.08
3 $47,101.42 $56,521.70 $51,635.86 $61,963.04
4 $47,601.18 $57,121.41 $52,183.73 $62,620.48
5 $49,296.20 $59,155.44 $55,053.84 $66,064.60
6 $49,829.35 $59,795.22 $55,649.26 $66,779.11
7 $50,363.65 $60,436.38 $56,245.96 $67,495.16
8 $50,896.80 $61,076.16 $56,841.38 $68,209.66
9 $51,429.95 $61,715.94 $57,436.80 $68,924.16
10 $53,757.15 $64,508.59 $60,595.83 $72,714.99
11 $54,324.85 $65,189.82 $61,235.74 $73,482.89
12 $54,892.54 $65,871.05 $61,875.65 $74,250.79
13 $55,459.09 $66,550.91 $62,514.27 $75,017.12
14 $56,026.78 $67,232.14 $63,154.18 $75,785.02
15 $57,767.87 $69,321.44 $66,627.66 $79,953.20
16 $58,335.56 $70,002.68 $67,282.43 $80,738.91
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17 $58,903.26 $70,683.91 $67,937.19 $81,524.63
18 $59,470.95 $71,365.14 $68,591.95 $82,310.34
19 $60,038.65 $72,046.38 $69,246.71 $83,096.05
20 $60,629.37 $72,755.25 $69,928.04 $83,913.64
21 $61,197.07 $73,436.48 $70,582.80 $84,699.36
22 $61,765.92 $74,119.10 $71,238.89 $85,486.67
23 $62,333.61 $74,800.33 $71,893.65 $86,272.38
24 $62,901.31 $75,481.57 $72,548.41 $87,058.09
25 $64,541.06 $77,449.27 $74,439.65 $89,327.58
26 $66,223.56 $79,468.27 $76,380.19 $91,656.23
27 $67,949.92 $81,539.90 $78,371.32 $94,045.58
28 $69,721.28 $83,665.53 $80,414.36 $96,497.23
Agriculture Education Teacher Salary
Years of Agriculture Agriculture
Experience Education Education
Bachelor's Master's
Degree Degree
0 $60,121.20 $64,121.20
1 $60,780.09 $64,823.92
2 $61,438.97 $65,526.65
3 $62,099.38 $66,230.99
4 $62,758.27 $66,933.72
5 $64,993.02 $70,615.07
6 $65,695.93 $71,378.79
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7 $66,400.37 $72,144.16
8 $67,103.28 $72,907.88
9 $67,806.20 $73,671.59
10 $70,874.42 $77,005.23
11 $71,622.88 $77,818.44
12 $72,371.34 $78,631.64
13 $73,118.29 $79,443.19
14 $73,866.75 $80,256.40
15 $76,162.22 $82,750.44
16 $76,910.68 $83,563.64
17 $77,659.14 $84,376.85
18 $78,407.60 $85,190.05
19 $79,156.06 $86,003.25
20 $79,934.89 $88,153.33
21 $80,683.35 $88,978.75
22 $81,433.32 $89,805.83
23 $82,181.78 $90,631.24
24 $82,930.24 $91,456.66
25 $85,092.12 $93,840.81
26 $87,310.36 $96,287.11
27 $89,586.42 $98,797.19
28 $91,921.82 $101,372.70
B. C. 1. When determining the Minimum Salary Schedule, "fringe
benefits" shall mean all or part of retirement benefits, excluding
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the contributions made pursuant to subsection A of Section 17-108.1
of Title 70 of the Oklahoma Statutes and the flexible benefit
allowance pursuant to Section 26-105 of Title 70 of the Oklahoma
Statutes from the flexible benefit allowance funds disbursed by the
State Board of Education and the State Board of Career and
Technology Education pursuant to Section 26-104 of Title 70 of the
Oklahoma Statutes.
2. If a school district intends to provide retirement benefits
to a teacher such that the teacher's salary would be less than the
amounts set forth in the minimum salary schedule specified in
subsection A of this section, the district shall be required to
provide written notification to the teacher prior to his or her
employment or, if already employed by the district, no later than
thirty (30) days prior to the date the district elects to provide
retirement benefits such that the teacher's salary would be less
than the minimum salary schedule.
C. D. Any of the degrees referred to in this section shall be
from a college recognized by the State Board of Education. The
Board shall accept teaching experience from out-of-state school
districts that are accredited by the State Board of Education or
appropriate state accrediting agency for the districts. The Board
shall accept teaching experience from out-of-country schools that
are accredited or otherwise endorsed by the appropriate national or
regional accrediting or endorsement authority. Out-of-country
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certification documentation in a language other than English shall
be analyzed by an educational credential evaluation service in
accordance with industry standards and guidelines and approved by
the State Department of Education. The person seeking to have
credit granted for out-of-country teaching experience shall be
responsible for all costs of the analysis by a credential evaluation
service. The Board shall accept teaching experience from primary
and secondary schools that are operated by the United States
Department of Defense or are affiliated with the United States
Department of State.
D. E. For the purpose of state salary increments and
retirement, no teacher shall be granted credit for more than five
(5) years of active duty in the military service or out-of-state or
out-of-country teaching experience as a certified teacher or its
equivalent. Nothing in this section shall prohibit boards of
education from crediting more years of experience on district salary
schedules than those allowed for state purposes.
E. F. The State Board of Education shall recognize, for
purposes of certification and salary increments, all the years of
experience of a:
1. Certified teacher who teaches in the educational program of
the Department of Corrections, beginning with fiscal year 1981;
2. Vocational rehabilitation counselor under the Department of
Human Services if the counselor was employed as a certified teacher
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by the State Department of Education when the Division of Vocational
Rehabilitation was transferred from the State Board of Career and
Technology Education or the State Board of Education to the Oklahoma
Public Welfare Commission on July 1, 1968;
3. Vocational rehabilitation counselor which were completed
while employed by the Department of Human Services if such counselor
was certified as a teacher or was eligible for certification as a
teacher in Oklahoma;
4. Certified teacher which were completed while employed by the
Child Study Center located at University Hospital, if the teacher
was certified as a teacher in Oklahoma; and
5. Certified school psychologist or psychometrist which were
completed while employed as a doctoral intern, psychological
assistant, or psychologist with any agency of the State of Oklahoma
if the experience primarily involved work with persons of school- or
preschool-age and if the person was, at the time the experience was
acquired, certified as, or eligible for certification as, a school
psychologist or psychometrist.
F. G. The provisions of this section shall not apply to
teachers who have entered into postretirement employment with a
public school in Oklahoma and are still receiving a monthly
retirement benefit.
G. H. If a person employed as certified personnel, as defined
in Section 26-103 of Title 70 of the Oklahoma Statutes, by a school
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district during the 2022-2023 school year was receiving a salary
above the step level indicated by the State Minimum Salary Schedule
for the 2022-2023 school year, the person shall receive a salary
increase amount equal to the amount indicated in subsection A for
the step level indicated for the person, provided they remain
employed by the same district, unless the hours or the duties of the
certified personnel are reduced proportionately.
H. I. If a school district does not receive Foundation or
Salary Incentive Aid pursuant to Section 18-200.1 of Title 70 of the
Oklahoma Statutes, funds shall be allocated by the State Board of
Education to implement the salary increases indicated in subsection
A of this section.
I. J. Persons employed as classroom instructional employees of
technology center school districts supervised by the State Board of
Career and Technology Education shall receive a salary increase
amount equal to the amount indicated in subsection A of this section
for the step level indicated for the person, provided they remain
employed by the same technology center school district, unless the
hours or the duties of the classroom instructional employees are
reduced proportionately.
J. K. Persons employed as correctional teachers or vocational
instructors by the Department of Corrections pursuant to Section
510.6a of Title 57 of the Oklahoma Statutes or persons employed as
teachers by the Office of Juvenile Affairs shall receive a salary
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increase amount equal to the amount indicated in subsection A of
this section for the step level indicated for the person, provided
they remain employed by the same Department of Corrections or Office
of Juvenile Affairs facility, unless the hours or the duties of the
correctional teachers, vocational instructors, or teachers are
reduced proportionately.
K. L. Persons employed as teachers by the State Department of
Rehabilitation Services shall receive a salary increase amount equal
to the amount indicated in subsection A of this section for the step
level indicated for the person, provided they remain employed by the
State Department of Rehabilitation Services, unless the hours or the
duties of the teachers are reduced proportionately.
SECTION 13. This act shall become effective August 31, 2025.
60-1-12184 CMA 01/13/25
THOMAS E. CUMMINS CONSULTING ACTUARY, INC.
2512 E. 71st Street , Suite D ∙ Tulsa, Oklahoma 74136
(918) 492-9658 ∙ (918) 492- 9659
January 14, 2025
Representative Hays
Room 302S
Re: RBH No. 12184
RBH No. 12184 creates an optional defined contribution retirement
system for teachers hired after the effective date of this act.
RBH No. 12184 is a non fiscal bill as defined by OPLAAA because it
does not increase the Accrued Actuarial Liability.
I am a member of the American Academy of Actuaries and meet the
Qualification Standards of the American Academy of Actuaries to
render the actuarial opinion herein.
Thomas E. Cummins
Thomas E. Cummins, MAAA