Oklahoma Public Employees Retirement System; modifying retirement date and compensation amount for certain members.

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SENATE FLOOR VERSION
February 25, 2026
AS AMENDED

SENATE BILL NO. 182 By: Gollihare of the Senate

and

Lawson of the House

[ state government - Oklahoma Public Employees
Retirement System - retirement benefit - death
benefit - contribution ]

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 74 O.S. 2021, Section 902, as last
amended by Section 1, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 902), is amended to read as follows:
Section 902. As used in Section 901 et seq. of this title:
(1) “System” means the Oklahoma Public Employees Retirement
System as established by Section 901 et seq. of this title and as it
may hereafter be amended;
(2) “Accumulated contributions” means the sum of all
contributions by a member to the System which shall be credited to
the member’s account;
(3) “Act” means Sections Section 901 to 932, inclusive, et seq.
of this title;
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(4) “Actuarial equivalent” means a deferred income benefit of
equal value to the accumulated deposits or benefits when computed
upon the basis of the actuarial tables in use by the System;
(5) “Actuarial tables” means the actuarial tables approved and
in use by the Board at any given time;
(6) “Actuary” means the actuary or firm of actuaries employed
by the Oklahoma Public Employees Retirement System Board of Trustees
at any given time;
(7) “Beneficiary” means any person named by a member to receive
any benefits as provided for by Section 901 et seq. of this title.
If there is no beneficiary living at the time of a member employee’s
death, the member’s estate shall be the beneficiary;
(8) “Board” means the Oklahoma Public Employees Retirement
System Board of Trustees;
(9) “Compensation” means all salary and wages, as defined by
the Board of Trustees, including amounts deferred under deferred
compensation agreements entered into between a member and a
participating employer, but exclusive of payment for overtime,
payable to a member of the System for personal services performed
for a participating employer but shall not include compensation or
reimbursement for traveling, or moving expenses, or any compensation
in excess of the maximum compensation level, provided:
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(a) For compensation for service prior to January 1, 1988,
the maximum compensation level shall be Twenty-five
Thousand Dollars ($25,000.00) per annum.
For compensation for service on or after January 1,
1988, through June 30, 1994, the maximum compensation
level shall be Forty Thousand Dollars ($40,000.00) per
annum.
For compensation for service on or after July 1, 1994,
through June 30, 1995, the maximum compensation level
shall be Fifty Thousand Dollars ($50,000.00) per
annum; for compensation for service on or after July
1, 1995, through June 30, 1996, the maximum
compensation level shall be Sixty Thousand Dollars
($60,000.00) per annum; for compensation for service
on or after July 1, 1996, through June 30, 1997, the
maximum compensation level shall be Seventy Thousand
Dollars ($70,000.00) per annum; and for compensation
for service on or after July 1, 1997, through June 30,
1998, the maximum compensation level shall be Eighty
Thousand Dollars ($80,000.00) per annum. For
compensation for services on or after July 1, 1998,
there shall be no maximum compensation level for
retirement purposes.
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(b) Compensation for retirement purposes shall include any
amount of elective salary reduction under Section 457
of the Internal Revenue Code of 1986, as amended, and
any amount of nonelective salary reduction under
Section 414(h) of the Internal Revenue Code of 1986,
as amended.
(c) Notwithstanding any provision to the contrary, the
compensation taken into account for any employee in
determining the contribution or benefit accruals for
any plan year is limited to the annual compensation
limit under Section 401(a)(17) of the federal Internal
Revenue Code of 1986, as amended.
(d) Current A current appointed members member of the
Oklahoma Tax Commission whose salary is
constitutionally limited and is less than the highest
salary allowed by law for his or her position shall be
allowed, within ninety (90) days from March 21, 2001,
to make an election to use the highest salary allowed
by law for the position to which the member was
appointed for the purposes of making contributions and
determination of retirement benefits. Such election
shall be irrevocable and be in writing. Reappointment
to the same office shall not permit a new election.
Members appointed to the Oklahoma Tax Commission after
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the March 21, 2001, shall make such election, pursuant
to this subparagraph, within ninety (90) days of
taking office;
(10) “Credited service” means the sum of participating service,
prior service and elected service;
(11) “Dependent” means a parent, child, or spouse of a member
who is dependent upon the member for at least one-half (1/2) of the
member’s support;
(12) “Effective date” means the date upon which the System
becomes effective by operation of law;
(13) “Eligible employer” means the state and any county, county
hospital, city or town, conservation districts, circuit engineering
districts, and any public or private trust in which a county, city,
or town participates and is the primary beneficiary, is to be an
eligible employer for the purpose of Section 901 et seq. of this
title only, whose employees are covered by Social Security and are
not covered by or eligible for another retirement plan authorized
under the laws of this state which is in operation on the initial
entry date. Emergency medical service districts may join the System
upon proper application to the Board. Provided, affiliation by a
county hospital shall be in the form of a resolution adopted by the
board of control.
(a) If a class or several classes of employees of any
above-defined employers are covered by Social Security
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and are not covered by or eligible for and will not
become eligible for another retirement plan authorized
under the laws of this state, which is in operation on
the effective date May 6, 1963, such employer shall be
deemed an eligible employer, but only with respect to
that class or those classes of employees as defined in
this section.
(b) A class or several classes of employees who are
covered by Social Security and are not covered by or
eligible for and will not become eligible for another
retirement plan authorized under the laws of this
state, which is in operation on the effective date May
6, 1963, and when the qualifications for employment in
such class or classes are set by state law; and when
such class or classes of employees are employed by a
county or municipal government pursuant to such
qualifications; and when the services provided by such
employees are of such nature that they qualify for
matching by or contributions from state or federal
funds administered by an agency of state government
which qualifies as a participating employer, then the
agency of state government administering the state or
federal funds shall be deemed an eligible employer,
but only with respect to that class or those classes
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of employees as defined in this subsection; provided,
that the required contributions to the retirement plan
may be withheld from the contributions of state or
federal funds administered by the state agency and
transmitted to the System on the same basis as the
employee and employer contributions are transmitted
for the direct employees of the state agency. The
retirement or eligibility for retirement under the
provisions of law providing pensions for service as a
volunteer firefighter shall not render any person
ineligible for participation in the benefits provided
for in Section 901 et seq. of this title. An employee
of any public or private trust in which a county,
city, or town participates and is the primary
beneficiary shall be deemed to be an eligible employee
for the purpose of Section 901 et seq. of this title
only.
(c) All employees of the George Nigh Rehabilitation
Institute who elected to retain membership in the
System, pursuant to Section 913.7 of this title, shall
continue to be eligible employees for the purposes of
Section 901 et seq. of this title. The George Nigh
Rehabilitation Institute shall be considered a
participating employer only for such employees.
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(d) All employees of CompSource Mutual Insurance Company
who retain membership in the Oklahoma Public Employees
Retirement System pursuant to Section 913.9 of this
title shall continue to be eligible employees for the
purposes of the Oklahoma Public Employees Retirement
System. CompSource Mutual Insurance Company shall be
considered a participating employer only for such
employees.
(e) All employees of a successor organization, as defined
by Section 5-60.12 of Title 2 of the Oklahoma
Statutes, who retain membership in the Oklahoma Public
Employees Retirement System pursuant to Section 5-
60.35 of Title 2 of the Oklahoma Statutes shall
continue to be eligible employees for the purposes of
the Oklahoma Public Employees Retirement System. A
successor organization shall be considered a
participating employer only for such employees.
(f) A participating employer of the Teachers’ Retirement
System of Oklahoma, who has one or more employees who
have made an election pursuant to enabling legislation
to retain membership in the System as a result of
change in administration, shall be considered a
participating employer of the Oklahoma Public
Employees Retirement System only for such employees;
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(14) “Employee” means any officer or employee of a
participating employer, whose employment is not seasonal or
temporary and whose employment requires at least one thousand
(1,000) hours of work per year and whose salary or wage is equal to
the hourly rate of the monthly minimum wage for state employees.
For those eligible employers outlined in Section 910 of this title,
the rate shall be equal to the hourly rate of the monthly minimum
wage for that employer. Each employer, whose minimum wage is less
than the state’s minimum wage, shall inform the System of the
minimum wage for that employer. This notification shall be by
resolution of the governing body.
(a) Any employee of the county extension agents who is not
currently participating in the Teachers’ Retirement
System of Oklahoma shall be a member of this System.
(b) Eligibility shall not include any employee who is a
contributing member of the United States Civil Service
Retirement System.
(c) It shall be mandatory for an officer, appointee, or
employee of the office of district attorney to become
a member of this System if he or she is not currently
participating in a county retirement system. Provided
further, that if an officer, appointee, or employee of
the office of district attorney is currently
participating in such county retirement system, he or
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she is ineligible for this System as long as he or she
is eligible for such county retirement system. Any
eligible officer, appointee, or employee of the office
of district attorney shall be given credit for prior
service as defined in this section. The provisions
outlined in Section 917 of this title shall apply to
those employees who have previously withdrawn their
contributions.
(d) Eligibility shall also not include any officer or
employee of the Oklahoma Employment Security
Commission, except for those officers and employees of
the Commission electing to transfer to this System
pursuant to the provisions of Section 910.1 of this
title or any other class of officers or employees
specifically exempted by the laws of this state,
unless there be is a consolidation as provided by
Section 912 of this title. Employees of the Oklahoma
Employment Security Commission who are ineligible for
enrollment in the Oklahoma Employment Security
Commission Retirement Plan, that was in effect on
January 1, 1964, shall become members of this System.
(e) Any employee employed by the Legislative Service
Bureau, Senate, or House of Representatives for the
full duration of a regular legislative session shall
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be eligible for membership in the System regardless of
classification as a temporary employee and may
participate in the System during the regular
legislative session at the option of the employee.
For purposes of this subparagraph, the determination
of whether an employee is employed for the full
duration of a regular legislative session shall be
made by the Legislative Service Bureau if such
employee is employed by the Legislative Service
Bureau, the Senate if such employee is employed by the
Senate, or by the House of Representatives if such
employee is employed by the House of Representatives.
Each regular legislative session during which the
legislative employee or an employee of the Legislative
Service Bureau participates full time shall be counted
as six (6) months of full-time participating service.
(i) Except as otherwise provided by this
subparagraph, once a temporary session employee
makes a choice to participate or not, the choice
shall be binding for all future legislative
sessions during which the employee is employed.
(ii) Notwithstanding the provisions of division (i) of
this subparagraph, any employee, who is eligible
for membership in the System because of the
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provisions of this subparagraph and who was
employed by the Senate or House of
Representatives after January 1, 1989, may file
an election, in a manner specified by the Board,
to participate as a member of the System prior to
September 1, 1989.
(iii) Notwithstanding the provisions of division (i) of
this subparagraph, a temporary legislative
session employee who elected to become a member
of the System may withdraw from the System
effective the day such employee elected to
participate in the System upon written request to
the Board. Any such request must be received by
the Board prior to October 1, 1990. All employee
contributions made by the temporary legislative
session employee shall be returned to the
employee without interest within four (4) months
of receipt of the written request.
(iv) A member of the System who did not initially
elect to participate as a member of the System
pursuant to this subparagraph shall be able to
acquire service performed as a temporary
legislative session employee for periods of
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service performed prior to the date upon which
the person became a member of the System if:
a. the member files an election with the System
not later than December 31, 2000, to
purchase the prior service; and
b. the member makes payment to the System of
the actuarial cost of the service credit
pursuant to subsection A of Section 913.5 of
this title. The provisions of Section 913.5
of this title shall be applicable to the
purchase of the service credit, including
the provisions for determining service
credit in the event of incomplete payment
due to cessation of payments, death,
termination of employment, or retirement,
but the payment may extend for a period not
to exceed ninety-six (96) months;
(15) “Entry date” means the date on which an eligible employer
joins the System. The first entry date pursuant to Section 901 et
seq. of this title shall be January 1, 1964;
(16) “Executive Director” means the managing officer of the
System employed by the Board under Section 901 et seq. of this
title;
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(17) “Federal Internal Revenue Code” means the federal Internal
Revenue Code of 1954 or 1986, as amended, and as applicable to a
governmental plan as in effect on July 1, 1999;
(18) “Final average compensation” means the average annual
compensation, including amounts deferred under deferred compensation
agreements entered into between a member and a participating
employer, up to, but not exceeding the maximum compensation levels
as provided in paragraph (9) of this section received during the
highest three (3) of the last ten (10) years of participating
service immediately preceding retirement or termination of
employment and with respect to members whose first participating
service occurs on or after July 1, 2013, the compensation received
during the highest five (5) of the last ten (10) years of
participating service immediately preceding retirement or
termination of employment. Provided, no member shall retire with a
final average compensation unless the member has made the required
contributions on such compensation, as defined by the Board of
Trustees;
(19) “Fiscal year” means the period commencing July 1 of any
year and ending June 30 of the next year. The fiscal year is the
plan year for purposes of the federal Internal Revenue Code of 1986,
as amended; however, the calendar year is the limitation year for
purposes of Section 415 of the federal Internal Revenue Code of
1986, as amended;
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(20) “Fund” means the Oklahoma Public Employees Retirement Fund
as created by Section 901 et seq. of this title;
(21) “Leave of absence” means a period of absence from
employment without pay, authorized and approved by the employer and
acknowledged to the Board, and which after the effective date May 6,
1963, does not exceed two (2) years;
(22) “Member” means an eligible employee or elected official
who is in the System and is making the required employee or elected
official contributions, or any former employee or elected official
who shall have made the required contributions to the System and
shall have not received a refund or withdrawal;
(23) “Military service” means service in the Armed Forces of
the United States by an honorably discharged person during the
following time periods, as reflected on such person’s Defense
Department Form 214, not to exceed five (5) years for combined
participating and/or prior service, as follows:
(a) during the following periods, including the beginning
and ending dates, and only for the periods served,
from:
(i) April 6, 1917, to November 11, 1918, commonly
referred to as World War I,
(ii) September 16, 1940, to December 7, 1941, as a
member of the 45th Division,
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(iii) December 7, 1941, to December 31, 1946, commonly
referred to as World War II,
(iv) June 27, 1950, to January 31, 1955, commonly
referred to as the Korean Conflict or the Korean
War,
(v) February 28, 1961, to May 7, 1975, commonly
referred to as the Vietnam era, except that:
a. for the period from February 28, 1961, to
August 4, 1964, military service shall only
include service in the Republic of Vietnam
during that period, and
b. for purposes of determining eligibility for
education and training benefits, such period
shall end on December 31, 1976, or
(vi) August 1, 1990, to December 31, 1991, commonly
referred to as the Gulf War, the Persian Gulf
War, or Operation Desert Storm, but excluding any
person who served on active duty for training
only, unless discharged from such active duty for
a service-connected disability;
(b) during a period of war or combat military operation
other than a conflict, war, or era listed in
subparagraph (a) of this paragraph, beginning on the
date of Congressional authorization, Congressional
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resolution, or Executive Order of the President of the
United States, for the use of the Armed Forces of the
United States in a war or combat military operation,
if such war or combat military operation lasted for a
period of ninety (90) days or more, for a person who
served, and only for the period served, in the area of
responsibility of the war or combat military
operation, but excluding a person who served on active
duty for training only, unless discharged from such
active duty for a service-connected disability, and
provided that the burden of proof of military service
during this period shall be with the member, who must
present appropriate documentation establishing such
service.
An eligible member under this paragraph shall include only those
persons who shall have served during the times or in the areas
prescribed in this paragraph, and only if such person provides
appropriate documentation in such time and manner as required by the
System to establish such military service prescribed in this
paragraph, or for service pursuant to subdivision a of division (v)
of subparagraph (a) of this paragraph those persons who were awarded
service medals, as authorized by the United States Department of
Defense as reflected in the veteran’s Defense Department Form 214,
related to the Vietnam Conflict for service prior to August 5, 1964;
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(24) “Normal retirement date” means the date on which a member
may retire with full retirement benefits as provided in Section 901
et seq. of this title, such date being whichever occurs first:
(a) the first day of the month coinciding with or
following a member’s:
(1) sixty-second birthday with respect to members
whose first participating service occurs prior to
November 1, 2011, or
(2) sixty-fifth birthday with respect to members
whose first participating service occurs on or
after November 1, 2011, or with respect to
members whose first participating service occurs
on or after November 1, 2011, who reach a minimum
age of sixty (60) years and who also reach a
normal retirement date pursuant to subparagraph c
of this paragraph,
(b) for any person who initially became a member prior to
July 1, 1992, and who does not reach a normal
retirement date pursuant to division (1) of
subparagraph (a) of this paragraph, the first day of
the month coinciding with or following the date at
which the sum of a member’s age and number of years of
credited service total eighty (80); such a normal
retirement date will also apply to any person who
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became a member of the sending system as defined in
Section 901 et seq. of this title, prior to July 1,
1992, regardless of whether there were breaks in
service after July 1, 1992,
(c) for any person who became a member after June 30,
1992, but prior to November 1, 2011, and who does not
reach a normal retirement date pursuant to division
(1) of subparagraph (a) of this paragraph, the first
day of the month coinciding with or following the date
at which the sum of a member’s age and number of years
of credited service total ninety (90),
(d) in addition to subparagraphs (a), (b) and (c) of this
paragraph, the first day of the month coinciding with
or following a member’s completion of at least twenty
(20) years of full-time-equivalent employment as:
(i) a correctional or probation and parole officer
with the Department of Corrections and at the
time of retirement, the member was a correctional
or probation and parole officer with the
Department of Corrections,
(ii) a correctional officer, probation and parole
officer or fugitive apprehension agent with the
Department of Corrections who is in such position
on June 30, 2004, or who is hired after June 30,
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2004, and who receives a promotion or change in
job classification after June 30, 2004, to
another position in the Department of
Corrections, so long as such officer or agent has
at least five (5) years of service as a
correctional officer, probation and parole
officer or fugitive apprehension agent with the
Department, has twenty (20) years of full-time-
equivalent employment with the Department and was
employed by the Department at the time of
retirement,
(iii) a firefighter with the Military Department of the
State of Oklahoma either employed for the first
time on or after July 1, 2002, or who was
employed prior to July 1, 2002, in such position
and who makes the election authorized by division
(2) of subparagraph b of paragraph (9) of
subsection A of Section 915 of this title and at
the time of retirement, the member was a
firefighter with the Military Department of the
State of Oklahoma, and such member has at least
twenty (20) years of credited service upon which
the two and one-half percent (2 1/2%) multiplier
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will be used in calculating the retirement
benefit,
(iv) a public safety officer employed by the Grand
River Dam Authority for the first time on or
after July 1, 2016,
(v) a deputy sheriff or jailer employed by any county
that is a participating employer in the System
for the first time as a deputy sheriff or jailer
on or after November 1, 2020, or
(vi) beginning November 1, 2024, a deputy sheriff or
jailer employed by any county that is a
participating employer in the System for the
first time as a deputy sheriff or jailer before
November 1, 2020, including those who make the
election authorized by division (2) of
subparagraph b of paragraph (10) of subsection A
of Section 915 of this title, and at the time of
retirement, if the member was a deputy sheriff or
jailer employed by the participating county, and
such member has at least twenty (20) years of
credited service upon which the two and one-half
percent (2 1/2%) multiplier will be used in
calculating the retirement benefit,
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(vii) a law enforcement agent certified by the Council
on Law Enforcement Education and Training (CLEET)
and employed by the Department of Human Services
Office of Inspector General who:
a. is employed by the Office for the first time
on or after the effective date of this act,
or
b. was employed by the Office prior to the
effective date of this act and makes an
irrevocable election pursuant to paragraph
(9) of subsection A of Section 915 of this
title, or
(viii) a Resident Care Specialist for the Office
of Juvenile Affairs who:
a. is employed by the Office for the first time
on or after the effective date of this act,
or
b. was employed by the Office prior to the
effective date of this act and makes an
irrevocable election pursuant to paragraph
(9) of subsection A of Section 915 of this
title,
(e) for those fugitive apprehension agents who retire on
or after July 1, 2002, the first day of the month
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coinciding with or following a member’s completion of
at least twenty (20) years of full-time-equivalent
employment as a fugitive apprehension agent with the
Department of Corrections and at the time of
retirement, the member was a fugitive apprehension
agent with the Department of Corrections, or
(f) for any member who was continuously employed by an
entity or institution within The Oklahoma State System
of Higher Education and whose initial employment with
such entity or institution was prior to July 1, 1992,
and who without a break in service of more than thirty
(30) days became employed by an employer participating
in the Oklahoma Public Employees Retirement System,
the first day of the month coinciding with or
following the date at which the sum of the member’s
age and number of years of credited service total
eighty (80);
(25) “Participating employer” means an eligible employer who
has agreed to make contributions to the System on behalf of its
employees;
(26) “Participating service” means the period of employment
after the entry date for which credit is granted a member.
Provided, on or after the effective date of this act November 1,
2023, military service credit purchased under Section 913.8 of this
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title shall only be considered “participating service” participating
service if such service is immediately preceded by a period of
employment with a participating employer and followed by a return to
service as an employee with the same or another participating
employer within ninety (90) days immediately following discharge
from such military service;
(27) “Prior service” means the period of employment of a member
by an eligible employer prior to the member’s entry date for which
credit is granted a member under Section 901 et seq. of this title.
Provided, on or after the effective date of this act November 1,
2023, “prior service” prior service shall also include service
purchased under Section 913.8 of this title which does not meet the
requirements of paragraph 26 of this section;
(28) “Retirant” or “retiree” means a member who has retired
under the System;
(29) “Retirement benefit” means a monthly income with benefits
accruing from the first day of the month coinciding with or
following retirement and ending on the last day of the month in
which death occurs or the actuarial equivalent thereof paid in such
manner as specified by the member pursuant to Section 901 et seq. of
this title or as otherwise allowed to be paid at the discretion of
the Board;
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(30) “Retirement coordinator” means the individual designated
by each participating employer through whom System transactions and
communication shall be directed;
(31) “Social Security” means the old-age survivors and
disability section of the federal Social Security Act;
(32) “Total disability” means a physical or mental disability
accepted for disability benefits by the federal Social Security
System Administration;
(33) “Service-connected disability benefits” means military
service benefits which are for a service-connected disability rated
at twenty percent (20%) or more by the Veterans Administration
United States Department of Veterans Affairs or the Armed Forces of
the United States;
(34) “Elected official” means a person elected to a state
office in the legislative or executive branch of state government or
a person elected to a county office for a definite number of years
and shall include an individual who is appointed to fill the
unexpired term of an elected state official;
(35) “Elected service” means the period of service as an
elected official;
(36) “Limitation year” means the year used in applying the
limitations of Section 415 of the Internal Revenue Code of 1986, as
amended, which year shall be the calendar year; and
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(37) “Public safety officers of the Grand River Dam Authority”
means those persons hired by the Grand River Dam Authority on or
after March 21, 2001, who are certified by the Council on Law
Enforcement Education and Training or an equivalent certifying
entity for law enforcement personnel training and who perform law
enforcement functions as part of their regularly assigned duties and
responsibilities on a full-time basis. With respect to any public
safety officer hired by the Grand River Dam Authority on or after
March 21, 2001, any earned benefits or credits toward retirement
benefits from previous participation within the Oklahoma Public
Employees Retirement System or the Oklahoma Law Enforcement
Retirement System shall remain within that system.
SECTION 2. AMENDATORY 74 O.S. 2021, Section 915, as
amended by Section 2, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 915), is amended to read as follows:
Section 915. A. (1) Except as otherwise provided in this
subsection and as provided for elected officials in Section 913.4 of
this title, any member who shall retire on or after the member’s
normal retirement date shall be entitled to receive an annual
retirement benefit equal to two percent (2%) of the member’s final
average compensation as determined pursuant to paragraph (18) of
Section 902 of this title, multiplied by the number of years of
credited service that has been credited to the member in accordance
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with the provisions of Section 913 of this title other than years
credited pursuant to paragraph (2) of this subsection.
(2) Effective January 1, 2004, except as otherwise provided for
elected officials in Section 913.4 of this title and except for
those members making contributions pursuant to paragraphs (b), (c),
(d), (e) and, (f), and (g) of subsection (1) of Section 919.1 of
this title, any member who shall retire shall be entitled to receive
an annual retirement benefit equal to two and one-half percent (2
1/2%) of the member’s final average compensation as determined
pursuant to paragraph (18) of Section 902 of this title, multiplied
by the number of full years of participating service after January
1, 2004, that have been credited to the member in accordance with
the provisions of Section 913 of this title and only for those full
years of participating service for which contributions have been
made pursuant to paragraph (g) (h) of subsection (1) of Section
919.1 of this title. The two and one-half percent (2 1/2%)
multiplier shall not apply to purchased service, purchased or
granted military service, or transferred service. In order to
receive the two and one-half percent (2 1/2%) multiplier in
computing retirement benefits, an active member shall make an
irrevocable written election to pay the contributions pursuant to
paragraph (g) (h) of subsection (1) of Section 919.1 of this title.
The two and one-half percent (2 1/2%) multiplier pursuant to this
paragraph shall not apply to additional years of service credit
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attributed to sick leave pursuant to paragraph 7 of subsection B of
Section 913 of this title and fractional years pursuant to
subsection C of Section 913 of this title and shall be attributable
only to the participating service credited after the election of the
member.
(3) The minimum final average compensation for any person who
becomes a member of the Oklahoma Public Employees Retirement System
on or after July 1, 1995 and who had:
a. and who had twenty (20) or more years of credited
service within the System as of the member’s
retirement date shall be no less than Thirteen
Thousand Eight Hundred Dollars ($13,800.00) per annum,
b. and who had at least fifteen (15) but not more than
nineteen (19) years of credited service within the
System as of the member’s retirement date shall be no
less than Six Thousand Nine Hundred Dollars
($6,900.00) per annum, or
c. and who had less than fifteen (15) years of credited
service within the System as of the member’s
retirement date shall not be eligible for any minimum
amount of final average compensation and the member’s
final average compensation shall be the final average
compensation as defined by paragraph (18) of Section
902 of this title.
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(4) Provided, further, any member who has elected a vested
benefit pursuant to Section 917 of this title shall be entitled to
receive benefits as outlined in this section except the percent
factor and the member’s maximum compensation level in effect the
date the member’s employment was terminated with a participating
employer shall be applicable.
(5) Any member who is a correctional officer or a probation and
parole officer employed by the Department of Corrections at the time
of retirement and who retires on or before June 30, 2000, shall be
entitled to receive an annual retirement benefit equal to two and
one-half percent (2 1/2%) of the final average compensation of the
member not to exceed Twenty-five Thousand Dollars ($25,000.00) and
two percent (2%) of the final average salary in excess of Twenty-
five Thousand Dollars ($25,000.00) but not exceeding the maximum
compensation level as provided in paragraph (9) of Section 902 of
this title, multiplied by the number of years of service as a
correctional officer or a probation and parole officer; provided,
any years accrued prior to July 1, 1990, as a correctional officer
or a probation and parole officer by a member who is employed as a
correctional officer or a probation and parole officer on July 1,
1990, shall be calculated for retirement purposes at two and one-
quarter percent (2 1/4%) of the final average compensation of the
member not to exceed Twenty-five Thousand Dollars ($25,000.00) and
two percent (2%) of the final average salary in excess of Twenty-
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five Thousand Dollars ($25,000.00) but not exceeding the maximum
compensation level as provided in paragraph (9) of Section 902 of
this title, multiplied by the number of years of such service and
any years in excess of twenty (20) years as such an officer or years
credited to the member in accordance with the provisions of Section
913 of this title shall be calculated for retirement purposes at two
percent (2%) of the final average compensation of the member
multiplied by the number of years of such service. Any person who
contributes to the System as a correctional officer or a probation
and parole officer as provided in paragraph (b) or (c) of subsection
(1) of Section 919.1 of this title, on or before June 30, 2000, but
who does not make such contributions after June 30, 2000, and who
does not qualify for normal retirement under subparagraph (c) of
paragraph (24) of Section 902 of this title shall have retirement
benefits for each year of full-time-equivalent participating service
as a correctional or a probation and parole officer after July 1,
1990, computed on two and one-half percent (2 1/2%) of the final
average compensation based upon those years as a correctional
officer or a probation and parole officer. Provided, further, any
fugitive apprehension agent shall be entitled to receive benefits as
outlined in this act Section 901 et seq. of this title for service
as a fugitive apprehension agent prior to July 1, 2002, only upon
payment to the System of the employee contributions which would have
been paid if such fugitive apprehension agent had been covered by
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this section prior to the effective date of this act July 1, 2002,
plus interest of not to exceed ten percent (10%) as determined by
the Oklahoma Public Employees Retirement System Board of Trustees.
The Department of Corrections may make the employee contribution and
interest payment on behalf of such member.
(6) Any member who is a correctional officer, a probation and
parole officer or a fugitive apprehension agent employed by the
Department of Corrections at the time of retirement and who retires
on or after July 1, 2002, shall be entitled to receive an annual
retirement benefit equal to two and one-half percent (2 1/2%) of the
final average compensation of the member, but not exceeding the
maximum compensation level as provided in paragraph (18) of Section
902 of this title, multiplied by the number of years of service as a
correctional officer, a probation and parole officer, or a fugitive
apprehension agent, and any years in excess of twenty (20) years as
such an officer or agent, or years credited to the member in
accordance with the provisions of Section 913 of this title, shall
be calculated for retirement purposes at two percent (2%) of the
final average compensation of the member multiplied by the number of
years of such service. For purposes of this paragraph, “final
average compensation” shall be determined by computing the average
annual salary, in the manner prescribed by paragraph (18) of Section
902 of this title, for the highest three (3) years of the last ten
(10) years of participating service immediately preceding retirement
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or termination of employment for all years of service performed by
such member, both for years of service performed as a correctional
officer, probation and parole officer, or fugitive apprehension
agent, not in excess of twenty (20) years, and for years of service
performed in excess of twenty (20) years, whether as a correctional
officer, probation and parole officer, fugitive apprehension agent,
or other position unless the computation of benefits would result in
a lower retirement benefit amount than if final average compensation
were to be computed as otherwise provided by this paragraph. “Final
average compensation” Final average compensation shall be determined
by computing the average annual salary for the highest five (5) of
the last ten (10) years of participating service immediately
preceding retirement or termination of employment, with respect to
members whose first participating service occurs on or after July 1,
2013.
(7) Any member who is a correctional officer, a probation and
parole officer, or a fugitive apprehension agent who has at least
five (5) years of service as a correctional officer, a probation and
parole officer, or a fugitive apprehension agent who is in such
position on June 30, 2004, or who is hired after June 30, 2004, in
such position, and who receives a promotion or change in job
classification after June 30, 2004, to another position in the
Department of Corrections, and who is employed by the Department of
Corrections at the time of retirement and who retires on or after
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July 1, 2004, shall be entitled to receive an annual retirement
benefit equal to two and one-half percent (2 1/2%) of the final
average compensation of the member, but not exceeding the maximum
compensation level as provided in paragraph (18) of Section 902 of
this title, multiplied by the number of years of service with the
Department of Corrections and any years in excess of twenty (20)
years with the Department or years credited to the member in
accordance with the provisions of Section 913 of this title, shall
be calculated for retirement purposes at two percent (2%) of the
final average compensation of the member multiplied by the number of
years of such service. For purposes of this paragraph, “final
average compensation” shall be determined by computing the average
annual salary, in the manner prescribed by paragraph (18) of Section
902 of this title, for the highest three (3) years of the last ten
(10) years of participating service immediately preceding retirement
or termination of employment for all years of service performed by
such member with the Department. “Final average compensation” Final
average compensation shall be determined by computing the average
annual salary for the highest five (5) of the last ten (10) years of
participating service immediately preceding retirement or
termination of employment, with respect to members whose first
participating service occurs on or after July 1, 2013.
(8) Any person who contributed to the System as a correctional
officer, a probation and parole officer, or a fugitive apprehension
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agent as provided in paragraph (b) or (c) of subsection (1) of
Section 919.1 of this title, and who retires under normal retirement
or early retirement on or after January 1, 2004, under paragraph
(24) of Section 902 of this title, and any public safety officer
described by paragraph (37) of Section 902 of this title hired on or
after the effective date of this act July 1, 2016, by the Grand
River Dam Authority and who retires on or after the effective date
of this act July 1, 2016, shall have retirement benefits for each
year of full-time-equivalent participating service as a correctional
officer, a probation and parole officer or a fugitive apprehension
agent, or Grand River Dam public safety officer computed on two and
one-half percent (2 1/2%) of the final average compensation based
upon those years as a correctional officer, a probation and parole
officer, a fugitive apprehension agent, or a Grand River Dam public
safety officer. For purposes of this paragraph, “final average
compensation” shall be determined by computing the average annual
salary, in the manner prescribed by paragraph (18) of Section 902 of
this title, for the highest three (3) years of the last ten (10)
years of participating service immediately preceding retirement or
termination of employment for all years of service performed by such
member, both for years of service performed as a correctional
officer, probation and parole officer, or fugitive apprehension
agent, or years of service performed as a Grand River Dam public
safety officer, not in excess of twenty (20) years, and for years of
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service performed in excess of twenty (20) years, whether as a
correctional officer, probation and parole officer, fugitive
apprehension agent, Grand River Dam public safety officer, or other
position unless the computation of benefits would result in a lower
retirement benefit amount than if final average compensation were to
be computed as otherwise provided by this paragraph. “Final average
compensation” Final average compensation shall be determined by
computing the average annual salary for the highest five (5) of the
last ten (10) years of participating service immediately preceding
retirement or termination of employment, with respect to members
whose first participating service occurs on or after July 1, 2013,
or with respect to Grand River Dam public safety officers whose
first participating service occurs on or after the effective date of
this act July 1, 2016.
(9) Any member who is:
a. initially on or after July 1, 2002, employed as a
firefighter for the Oklahoma Military Department of
the State of Oklahoma and who retires on or after the
member’s normal retirement date shall be entitled to
receive an annual retirement benefit equal to two and
one-half percent (2 1/2%) of the final average
compensation of the member multiplied by the number of
years of service in such service,
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b. (1) a firefighter who performs firefighting services
for the Oklahoma Military Department of the State
of Oklahoma prior to July 1, 2002, and who makes
an election in writing on a form prescribed for
this purpose by the System not later than
December 31, 2002, shall be entitled to receive a
retirement benefit based upon two and one-half
percent (2 1/2%) of the final average
compensation of the member multiplied by the
number of years of service as a firefighter with
the Oklahoma Military Department of the State of
Oklahoma on or after July 1, 2002. The election
authorized by this subdivision division shall be
irrevocable once the election is filed with the
System,
(2) a firefighter who performs firefighting services
for the Oklahoma Military Department of the State
of Oklahoma prior to July 1, 2002, and who makes
the election in division (1) of this subparagraph
may also make an election in writing on a form
prescribed for this purpose by the System not
later than December 31, 2002, to receive a
retirement benefit based upon two and one-half
percent (2 1/2%) of the final average
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compensation of the member multiplied by the
number of years of service as a firefighter with
the Oklahoma Military Department of the State of
Oklahoma prior to July 1, 2002. The election
authorized by this subdivision division shall be
irrevocable once the election is filed with the
System. Retirement benefits shall be calculated
based upon the two and one-half percent (2 1/2%)
multiplier upon payment being made pursuant to
Section 913.5 of this title,
c. a CLEET-certified law enforcement agent who performs
law enforcement services for the Department of Human
Services Office of Inspector General initially hired
on or after the effective date of this act, and who
retires on or after the member’s normal retirement
date, shall be entitled to receive an annual
retirement benefit equal to two and one-half percent
(2 1/2%) of the final average compensation of the
member multiplied by the number of years of service
for which the member was employed pursuant to this
subparagraph,
d. (1) a CLEET-certified law enforcement agent who
performs law enforcement services for the
Department of Human Services Office of Inspector
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General prior to the effective date of this act,
and who makes an irrevocable election in writing
in the form and manner prescribed by the System
not later than the end of the calendar year
following the effective date of this act, shall
be entitled to receive a retirement benefit based
upon two and one-half percent (2 1/2%) of the
final average compensation of the member
multiplied by the number of years of service of
employment under this division completed on and
after the effective date of this act,
(2) a CLEET-certified law enforcement agent who
performs law enforcement services for the
Department of Human Services Office of Inspector
General prior to the effective date of this act,
and who makes an irrevocable election under
division 1 of this subparagraph, may also make an
irrevocable election, subject to the same
provisions and conditions of the election made in
division 1 of this subparagraph, for years of
service of employment under this division prior
to the effective date of this act, and
(3) benefit calculations for a CLEET-certified law
enforcement agent who performs law enforcement
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services for the Department of Human Services
Office of Inspector General under Section 913.5
of this title shall be calculated in the same
manner as calculated under division (1) of this
subparagraph,
e. a Resident Care Specialist for the Office of Juvenile
Affairs initially hired on or after the effective date
of this act, and who retires on or after the member’s
normal retirement date, shall be entitled to receive
an annual retirement benefit equal to two and one-half
percent (2 1/2%) of the final average compensation of
the member multiplied by the number of years of
service for which the member was employed pursuant to
this subparagraph, and
f. (1) a Resident Care Specialist for the Office of
Juvenile Affairs who is hired prior to the
effective date of this act, and who makes an
irrevocable election in writing in the form and
manner prescribed by the System not later than
the end of the calendar year following the
effective date of this act, shall be entitled to
receive a retirement benefit based upon two and
one-half percent (2 1/2%) of the final average
compensation of the member multiplied by the
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number of years of service of employment under
this division completed on and after the
effective date of this act,
(2) a Resident Care Specialist for the Office of
Juvenile Affairs who is hired prior to the
effective date of this act, and who makes an
irrevocable election under division (1) of this
subparagraph, may also make an irrevocable
election, subject to the same provisions and
conditions of the election made in division (1)
of this subparagraph, for years of service of
employment under this division prior to the
effective date of this act, and
(3) benefit calculations for a Resident Care
Specialist shall be calculated in the same manner
as calculated under division (1) of this
subparagraph.
(10) Any person who contributes to the System as a deputy
sheriff or county jailer as provided in paragraph (f) of subsection
(1) of Section 919.1 of this title, and who was:
a. employed by a participating employer in the System
for the first time as a deputy sheriff or county
jailer on or after November 1, 2020, and who retires
under normal retirement or early retirement under
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division (v) of subparagraph (d) of paragraph (24) of
Section 902 of this title, shall have retirement
benefits for each year of full-time-equivalent
participating service as a deputy sheriff or county
jailer computed on two and one-half percent (2 1/2%)
of the final average compensation based upon those
years as a deputy sheriff or county jailer, and any
years in excess of twenty (20) years as a deputy
sheriff or county jailer, or years credited to the
member in accordance with the provisions of Section
913 of this title, shall be calculated for retirement
purposes at two percent (2%) of the final average
compensation of the member multiplied by the number
of years of such service, or
b. (1) employed by a participating employer in the
System for the first time as a deputy sheriff or
county jailer before November 1, 2020, and who
retires under the normal retirement or early
retirement under division (vi) of subparagraph
(d) of paragraph (24) of Section 902 of this
title, shall be entitled to receive a retirement
benefit based on two and one-half percent (2
1/2%) of the final average compensation of the
member multiplied based on the number of years of
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service as a deputy sheriff or county jailer with
any county participating in the System on or
after November 1, 2024,
(2) employed by a participating employer in the
System for the first time as a deputy sheriff or
county jailer before November 1, 2020, and who
retires under the normal retirement or early
retirement under division (vi) of subparagraph
(d) of paragraph (24) of Section 902 of this
title, and who makes an election in writing not
later than July 1, 2026, on a form prescribed for
this purpose by the System, shall be entitled to
a retirement benefit based upon two and one-half
percent (2 1/2%) of the final average
compensation of the member multiplied by the
number of years of service prior to November 1,
2024, as a deputy sheriff or county jailer
employed by any county that is a participating
employer in the System. The election authorized
by this subparagraph division shall be
irrevocable once the election is filed with the
System. Retirement benefits shall be calculated
based upon the two and one-half percent (2 1/2%)
multiplier upon payment being made pursuant to
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Section 913.5 of this title. Any person
otherwise qualifying under this subparagraph
division, but who is not employed as a deputy
sheriff or county jailer on November 1, 2024, and
who is reemployed as a deputy sheriff or county
jailer with a county that is a participating
employer in the System after November 1, 2024,
shall have six (6) months from the initial date
of reemployment to make the election authorized
in this subparagraph division. The actuarial
purchase of any service credit accrued prior to
November 1, 2024, as a deputy sheriff or county
jailer employed by a county that is a
participating employer in the System as set forth
in this subparagraph division shall cancel such
corresponding service and shall not be used to
compute the retirement benefit under any other
provision except as provided in this subparagraph
division. In no event shall the service
purchased under this subparagraph division cause
the member to receive a retirement benefit for
the same service in any other plan. Any
purchased service under this subparagraph
division shall comply with the applicable
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provisions of the Internal Revenue Code of 1986,
as amended, and rules adopted by the Board of
Trustees.
c. For purposes of paragraph (10) this paragraph, “final
average compensation” shall be determined by computing
the average annual salary, in the manner prescribed by
paragraph (18) of Section 902 of this title, both for
years of service performed as a deputy sheriff or
county jailer not in excess of twenty (20) years, and
for years of service performed in excess of twenty
(20) years, whether as a deputy sheriff or county
jailer.
(11) Upon death of a retiree, there shall be paid to his or her
beneficiary an amount equal to the excess, if any, of his or her
accumulated contributions over the sum of all retirement benefit
payments made.
(12) Such annual retirement benefits shall be paid in equal
monthly installments, except that the Board may provide for the
payment of retirement benefits which total less than Two Hundred
Forty Dollars ($240.00) a year on other than a monthly basis.
(13) Pursuant to the rules established by the Board, a retiree
receiving monthly benefits from the System may authorize warrant
deductions for any products currently offered to active state
employees through the Employees Benefits Council Oklahoma Employees
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Insurance and Benefits Board, provided that product is offered to
state retirees as a group and has a minimum participation of five
hundred state retirees. The System has no responsibility for the
marketing, enrolling or administration of such products, but shall
retain a processing fee of two percent (2%) of the gross deductions
for the products. Retirement benefit deductions shall be made for
membership dues for any statewide association for which payroll
deductions are authorized pursuant to subsection B of Section 34.70
of Title 62 of the Oklahoma Statutes for retired members of any
state-supported retirement system, upon proper authorization given
by the member to the board from which the member or beneficiary is
currently receiving retirement benefits.
B. A member shall be considered disabled if such member
qualifies for the payment of Social Security disability benefits, or
the payment of benefits pursuant to the Railroad Retirement Act of
1974, Section 231 et seq. of Title 45 of the United States Code, and
shall be eligible for benefits hereunder upon proof of such
disability, provided such member is an active regularly scheduled
employee with a participating employer at the time of injury or
inception of illness or disease resulting in subsequent
certification of eligibility for Social Security disability benefits
by reason of such injury, illness or disease, providing provided
such disability is certified by the Social Security Administration
within one (1) year after the last date physically on the job and
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after completion of at least eight (8) years of participating
service or combined prior and participating service or resulting in
subsequent certification of eligibility of disability by the
Railroad Retirement Board providing provided such certification is
made by the Railroad Retirement Board within one (1) year after the
last date physically on the job and after completion of at least
eight (8) years of participating service or combined prior and
participating service. The member shall submit to the Oklahoma
Public Employees Retirement System the Social Security Award Notice
or the Railroad Retirement Award Notice certifying the date of
entitlement for disability benefits, as issued by the Social
Security Administration, United States Department of Health and
Human Services or the Railroad Retirement Board. Disability
benefits shall become effective on the date of entitlement as
established by the Social Security Administration or the Railroad
Retirement Board, but not before the first day of the month
following removal from the payroll, whichever is later, and final
approval by the Oklahoma Public Employees Retirement System.
Benefits shall be based upon length of service and compensation as
of the date of disability, without actuarial reduction because of
commencement prior to the normal retirement date. The only optional
form of benefit payment available for disability benefits is Option
A as provided for in Section 918 of this title. Option A must be
elected in accordance with the provisions of Section 918 of this
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title. Benefit payments shall cease upon the member’s recovery from
disability prior to the normal retirement date. Future benefits, if
any, shall be paid based upon length of service and compensation as
of the date of disability. In the event that disability ceases and
the member returns to employment within the System, credited service
to the date of disability shall be restored, and future benefits
shall be determined accordingly.
C. A member who incurred a disability pursuant to subsection B
of this section on or after July 1, 1999, and who has retired from
the System with an early retirement benefit pending certification
from the Social Security Administration or the Railroad Retirement
Board shall receive a retirement benefit not less than the
disability retirement benefit provided by subsection B of this
section once the System receives a Social Security Award Notice or a
Railroad Retirement Award Notice pursuant to subsection B of this
section and a completed Application application for Disability
Benefits disability benefits. In addition, such member shall
receive the difference, if any, between the early retirement benefit
and the disability benefit from the date the Social Security
Administration or the Railroad Retirement Board establishes
disability entitlement.
D. Any actively participating member of the System on or after
July 1, 1998, except for those employees provided in subparagraph
(e) of paragraph (14) of Section 902 of this title, whose employment
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is less than full-time, shall have his or her final average
compensation calculated on an annualized basis using his or her
hourly wage subject to the maximum compensation limits; provided,
however, any such member whose first participating service occurred
before July 1, 2013, and who has at least three (3) years of full-
time employment during the last ten (10) years immediately preceding
termination or retirement shall not be eligible for the
annualization provisions contained herein; and provided further, any
such member whose first participating service occurred on or after
July 1, 2013, and who has at least five (5) years of full-time
employment during the last ten (10) years immediately preceding
termination or retirement shall not be eligible for the
annualization provisions contained herein. The Board of Trustees
shall promulgate such administrative rules as are necessary to
implement the provisions of this subsection.
SECTION 3. AMENDATORY 74 O.S. 2021, Section 916.3, as
amended by Section 3, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 916.3), is amended to read as follows:
Section 916.3. A. Notwithstanding the provisions of Sections
Section 901 through 932 of this title et seq. of this title, a
monthly pension, as provided in subsection B of this section, shall
be paid on behalf of any member who is a:
1. Correctional officer or probation and parole officer of the
Department of Corrections and who is killed or mortally wounded on
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or after January 1, 2000, during the performance of the member’s
duties for the Department or any employee of the Department of
Corrections who is killed or mortally wounded after June 30, 2004,
during the performance of the member’s duties for the Department;
2. Deputy sheriff or county jailer first hired on or after
November 1, 2020, by any county that is a participating member in
the Oklahoma Public Employees Retirement System, and who is killed
or mortally wounded during the performance of the member’s duties as
a deputy sheriff or jailer; and
3. Deputy sheriff or county jailer first hired before November
1, 2020, by any county that is a participating employer in the
System, and who is killed or mortally wounded during the performance
of the member’s duties for the participating county on or after
November 1, 2024;
4. Law enforcement agent certified by the Council on Law
Enforcement Education and Training (CLEET) and employed by the
Department of Human Services Office of Inspector General, and who is
killed or mortally wounded on or after the effective date of this
act, during the performance of his or her duties for the Department;
and
5. Resident Care Specialist employed by the Office of Juvenile
Affairs who is killed or mortally wounded on or after the effective
date of this act, during the performance of his or her duties for
the Office.
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B. The monthly benefit shall be equal to:
1. Two and one-half percent (2 1/2%);
2. Multiplied by twenty (20) years of service, regardless of
the actual number of years of credited service performed by the
member prior to death, if the member had performed less than twenty
(20) years of credited service, or the actual number of years of
credited service of the member if greater than twenty (20) years;
3. Multiplied by the member’s final average compensation; and
4. Divided by 12.
C. The pension provided for in subsection A of this section
shall be paid:
1. Except as provided in subsection D of this section, to the
surviving spouse for life; or
2. If there is no surviving spouse or upon the death of the
surviving spouse:
a. to the surviving child or children of said the member
or legal guardian of such child or children for such
time as such child or children are under the age of
eighteen (18) years, or
b. to the surviving child or children between the age of
eighteen (18) and twenty-two (22) years if the child
is enrolled full time full-time in and is regularly
attending a public or private school or any
institution of higher education.
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D. No surviving spouse shall receive benefits from this
section, Section 49-113 of Title 11 of the Oklahoma Statutes,
Section 50-117 of Title 11 of the Oklahoma Statutes, or Section 2-
306 of Title 47 of the Oklahoma Statutes as the surviving spouse of
more than one member of the Oklahoma Firefighters Pension and
Retirement System, the Oklahoma Police Pension and Retirement
System, the Oklahoma Law Enforcement Retirement System, or the
Oklahoma Public Employees Retirement System. The surviving spouse
of more than one member shall elect which member’s benefits he or
she will receive.
E. In addition to the pension above provided for, if said such
member leaves one or more children under the age of eighteen (18)
years or under the age of twenty-two (22) years if the child is
enrolled full-time in and is regularly attending a public or private
school or any institution of higher education, Four Hundred Dollars
($400.00) a month shall be paid to the surviving spouse or to the
person having the care and custody of such child or children if
there is no surviving spouse or if the surviving spouse dies and
until each child reaches the age of eighteen (18) years or reaches
the age of twenty-two (22) years if the child is enrolled full-time
in and is regularly attending a public or private school or any
institution of higher education.
F. The pension benefit provided in this section shall be made
prospectively only from the effective date of this act July 1, 2000.
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The benefits shall be payable beginning the later of the first day
of the month following the date that such employee was killed or
dies from a mortal wound, as provided in this section, or the
effective date of this act July 1, 2000.
G. The Board of the Oklahoma Public Employees Retirement System
Board of Trustees shall promulgate such rules as are necessary to
implement the provisions of this section.
SECTION 4. AMENDATORY 74 O.S. 2021, Section 919.1, as
amended by Section 4, Chapter 280, O.S.L. 2024 (74 O.S. Supp. 2025,
Section 919.1), is amended to read as follows:
Section 919.1. (1) Employee contributions to the Oklahoma
Public Employees Retirement System shall be:
(a) for employees except as otherwise provided in
paragraphs (b), (c), (d), (e), (f), and (g), and (h)
of this subsection: beginning July 1, 2006, and
thereafter, three and one-half percent (3.5%) (3 1/2%)
of allowable annual compensation;
(b) for correctional officers and probation and parole
officers employed by the Department of Corrections:
beginning July 1, 1998, and thereafter, and for
correctional officers or probation and parole officers
who are in such position on June 30, 2004, or who are
hired after June 30, 2004, and who receive a promotion
or change in job classification after June 30, 2004,
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to another position in the Department of Corrections,
so long as such officers have at least five (5) years
of service as a correctional officer or probation and
parole officer, eight percent (8%) of allowable
compensation as provided in paragraph (9) of Section
902 of this title;
(c) for fugitive apprehension agents who are employed with
the Department of Corrections on or after July 1,
2002, and for fugitive apprehension agents who are in
such position on June 30, 2004, or who are hired after
June 30, 2004, and who receive a promotion or change
in job classification after June 30, 2004, to another
position in the Department of Corrections, so long as
such agents have at least five (5) years of service as
a fugitive apprehension agent, eight percent (8%) of
allowable compensation as provided in paragraph (9) of
Section 902 of this title;
(d) for firefighters of the Oklahoma Military Department
of the State of Oklahoma first employed beginning July
1, 2002, and thereafter, and such firefighters who
performed service prior to July 1, 2002, for the
Oklahoma Military Department of the State of Oklahoma
and who make the election authorized by division (1)
of subparagraph b of paragraph (9) of subsection A of
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Section 915 of this title who perform service on or
after July 1, 2002, in such capacity, eight percent
(8%) of allowable compensation as provided in
subsection paragraph (9) of Section 902 of this title;
(e) for all public safety officers of the Grand River Dam
Authority as defined by paragraph (37) of Section 902
of this title, eight percent (8%) of allowable
compensation as provided in paragraph (9) of Section
902 of this title;
(f) for deputy sheriffs and county jailers employed by any
county that is a participating employer in the System
for the first time as a deputy sheriff or jailer on or
after November 1, 2020, or beginning November 1, 2024,
those deputy sheriffs and county jailers employed by
any county that is a participating employer in the
System for the first time as a deputy sheriff or
county jailer before November 1, 2020, eight percent
(8%) of allowable compensation as provided in
paragraph (9) of Section 902 of this title; and
(g) for all law enforcement agents of the Department of
Human Services Office of Inspector General certified
by the Council on Law Enforcement Education and
Training (CLEET), eight percent (8%) of allowable
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compensation as provided in paragraph (9) of
subsection A of Section 915 of this title; and
(h) for all employees except those who make contributions
pursuant to paragraphs (b), (c), (d), (e) and, (f),
and (g) of this subsection who make an irrevocable
written election pursuant to paragraph (2) of
subsection A of Section 915 of this title: six and
forty-one one-hundredths percent (6.41%) of allowable
annual compensation.
The contributions required by paragraphs (b), (c), (d), (e), and
(f), and (g) of this subsection shall be made by a member for not
more than twenty (20) years and thereafter shall be as provided in
paragraph (a) of this subsection.
(2) Contributions shall be deducted by each state agency by the
participating employer for such benefits as the Oklahoma Public
Employees Retirement System Board of Trustees is authorized to
administer as provided for by law. Employee and employer
contributions shall be remitted monthly, or as the Board may
otherwise provide, to the Executive Director for deposit in the
Oklahoma Public Employees Retirement Fund.
(3) 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 member is
required by law to make to the System for all compensation earned
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after December 31, 1988. Although the contributions so picked up
are designated as member contributions, such contributions shall be
treated as contributions being paid by the participating employer in
lieu of contributions by the member 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
member until such amounts are distributed or made available to the
member or the beneficiary of the member. The member, 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 participating employer to the System.
Member contributions which are picked up shall be treated in the
same manner and to the same extent as member contributions made
prior to the date on which member contributions were picked up by
the participating employer. Member contributions so picked up shall
be included in gross salary for purposes of determining benefits and
contributions under the System.
The participating employer shall pay the member contributions
from the same source of funds used in paying salary to the member,
by effecting an equal cash reduction in gross salary of the member.
(4) By September 1, 1989, the System shall refund the
accumulated employee contributions of any member who elects to
retain the member’s membership in the Teachers’ Retirement System of
Oklahoma, in accordance with Section 17-104 of Title 70 of the
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Oklahoma Statutes, to such member. Upon the refund of the
accumulated employee contributions referred to in this subsection,
all benefits and rights accrued to such member are terminated.
SECTION 5. AMENDATORY 74 O.S. 2021, Section 935.2, is
amended to read as follows:
Section 935.2. A. The Oklahoma Public Employees Retirement
System (System) shall establish a defined contribution system for
those persons who first become employed in a full-time equivalent
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 (25) of Section 902 of this title, on or after
November 1, 2015. Any person first licensed by the State Department
of Rehabilitation Services as a vending stand operator or managing
operator on or after November 1, 2015, as defined by Section 929 of
this title, shall be eligible for participation in the defined
contribution system.
B. The provisions of subsection A of this section and the
provisions of this act the Retirement Freedom Act shall not be
applicable to employees who are initially employed in the positions
described in division (i), (ii), (iii), or (iv), (v), (vi), (vii),
or (viii) of subparagraph (d) of paragraph (24) of Section 902 of
this title, district attorneys, assistant district attorneys or
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other employees of the district attorney’s office, and any employees
of a county, county elected officials, county hospital, city or
town, conservation district, circuit engineering district, and any
public or private trust in which a county, city or town participates
and is the primary beneficiary.
C. 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 Oklahoma Public
Employees Retirement System as established pursuant to Section 901
et seq. of this title.
D. 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.
E. An employee who begins participating in the defined benefit
plan on or after November 1, 2015, in one of the positions described
in subsection B of this section, shall continue to participate in
the defined benefit plan only as long as he or she continues to be
employed in a position described in subsection B of this section.
F. Any employee employed on or after November 1, 2015, by the
Legislative Service Bureau, State Senate or House of Representatives
for the full duration of a regular legislative session shall be
eligible for membership only in the defined contribution system
regardless of classification as a temporary employee. The temporary
session employee may participate in the defined contribution system
RBS No. 699

SENATE FLOOR VERSION - SB182 SFLR Page 59
(Bold face denotes Committee Amendments)
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during the regular legislative session at the option of the
employee. Once the temporary session employee makes a choice to
participate, the choice shall be binding for all future legislative
sessions during which the temporary session employee is employed.
For purposes of this subparagraph subsection, the determination of
whether an employee is employed for the full duration of a regular
legislative session shall be made by the employer.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
February 25, 2026 - DO PASS