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Oklahoma Legislature· HB 1182Referred to Actuary pursuant to the Oklahoma Pension Legislation Actuarial Analysis Act

An act relating to public retirement systems, the official text

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RBH No. 10057

1                           STATE OF OKLAHOMA

2   1st Session of the 60th Legislature (2025)

3 HOUSE BILL 1182               By: Hardin

4

5

6                           AS INTRODUCED

7   An Act relating to public retirement systems;

    amending 62 O.S. 2021, Section 3103, as last amended

8   by Section 127, Chapter 452, O.S.L. 2024 (62 O.S.

    Supp. 2024, Section 3103), which relates to the

9   Oklahoma Pension Actuarial Analysis Act; modifying

    definition; amending 47 O.S. 2021, Section 2-300, as

10  last amended by Section 1, Chapter 361, O.S.L. 2024

    (47 O.S. Supp. 2024, Section 2-300), which relates to

11  the Oklahoma Law Enforcement Retirement System;

    modifying definition; authorizing membership in the

12  Oklahoma Law Enforcement Retirement System for

    certain new employees of the Council on Law

13  Enforcement Education and Training; providing for

    codification; providing effective dates; and

14  declaring an emergency.

15

16

17 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

18  SECTION 1.      AMENDATORY  62 O.S. 2021, Section 3103, as

19 last amended by Section 127, Chapter 452, O.S.L. 2024 (62 O.S. Supp.

20 2024, Section 3103), is amended to read as follows:

21  Section 3103. As used in the Oklahoma Pension Legislation

22 Actuarial Analysis Act:

23  1. "Amendment" means any amendment including a substitute bill,

24 made to a retirement bill by any committee of the House or Senate,

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1 any conference committee of the House or Senate or by the House or

2 Senate;

3   2. "RB number" means that number preceded by the letters "RB"

4 assigned to a retirement bill by the respective staffs of the

5 Oklahoma State Senate and the Oklahoma House of Representatives when

6 the respective staff office prepares a retirement bill for a member

7 of the Legislature;

8   3. "Legislative Actuary" means the firm or entity that enters

9 into a contract with the Legislative Service Bureau pursuant to

10 Section 452.15 of Title 74 of the Oklahoma Statutes to provide the

11 actuarial services and other duties provided for in the Oklahoma

12 Pension Legislation Actuarial Analysis Act;

13  4. "Nonfiscal amendment" means an amendment to a retirement

14 bill having a fiscal impact, which amendment does not change any

15 factor of an actuarial investigation specified in subsection A of

16 Section 3109 of this title;

17  5. "Nonfiscal retirement bill" means a retirement bill:

18         a. which does not affect the cost or funding factors of a

19         retirement system,

20         b. which affects such factors only in a manner which does

21         not:

22         (1) grant a benefit increase under the retirement

23                     system affected by the bill,

24

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1   (2) create an actuarial accrued liability for or

2                   increase the actuarial accrued liability of the

3                   retirement system affected by the bill, or

4   (3) increase the normal cost of the retirement system

5                   affected by the bill,

6   c. which authorizes the purchase by an active member of

7   the retirement system, at the actuarial cost for the

8   purchase as computed pursuant to the statute in effect

9   on the effective date of the measure allowing such

10  purchase, of years of service for purposes of reaching

11  a normal retirement date in the applicable retirement

12  system, but which cannot be used in order to compute

13  the number of years of service for purposes of

14  computing the retirement benefit for the member,

15  d. which provides for the computation of a service-

16  connected disability retirement benefit for members of

17  the Oklahoma Law Enforcement Retirement System

18  pursuant to Section 2-305 of Title 47 of the Oklahoma

19  Statutes if the members were unable to complete twenty

20  (20) years of service as a result of the disability,

21  e. which requires membership in the defined benefit plan

22  authorized by Section 901 et seq. of Title 74 of the

23  Oklahoma Statutes for persons whose first elected or

24  appointed service occurs on or after November 1, 2018,

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1   if such persons had any prior service in the Oklahoma

2   Public Employees Retirement System prior to November

3   1, 2015,

4   f. which provides for a one-time increase in retirement

5   benefits if the increase in retirement benefits is not

6   a permanent increase in the gross annual retirement

7   benefit payable to a member or beneficiary, occurs

8   only once pursuant to a single statutory authorization

9   and does not exceed:

10  (1) the lesser of two percent (2%) of the gross

11                  annual retirement benefit of the member or One

12                  Thousand Dollars ($1,000.00) and requires that

13                  the benefit may only be provided if the funded

14                  ratio of the affected retirement system would not

15                  be less than sixty percent (60%) but not greater

16                  than eighty percent (80%) after the benefit

17                  increase is paid,

18  (2) the lesser of two percent (2%) of the gross

19                  annual retirement benefit of the member or One

20                  Thousand Two Hundred Dollars ($1,200.00) and

21                  requires that the benefit may only be provided if

22                  the funded ratio of the affected retirement

23                  system would be greater than eighty percent (80%)

24

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1                   but not greater than one hundred percent (100%)

2                   after the benefit increase is paid,

3   (3) the lesser of two percent (2%) of the gross

4                   annual retirement benefit of the member or One

5                   Thousand Four Hundred Dollars ($1,400.00) and

6                   requires that the benefit may only be provided if

7                   the funded ratio of the affected retirement

8                   system would be greater than one hundred percent

9                   (100%) after the benefit increase is paid, or

10  (4) the greater of two percent (2%) of the gross

11                  annual retirement benefit of the volunteer

12                  firefighter or One Hundred Dollars ($100.00) for

13                  persons who retired from the Oklahoma

14                  Firefighters Pension and Retirement System as

15                  volunteer firefighters and who did not retire

16                  from the Oklahoma Firefighters Pension and

17                  Retirement System as a paid firefighter.

18  As used in this subparagraph, "funded ratio" means the

19  figure derived by dividing the actuarial value of

20  assets of the applicable retirement system by the

21  actuarial accrued liability of the applicable

22  retirement system,

23  g. which modifies the disability pension standard for

24  police officers who are members of the Oklahoma Police

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1   Pension and Retirement System as provided by Section

2   50-115 of Title 11 of the Oklahoma Statutes,

3   h. which provides a cost-of-living benefit increase

4   pursuant to the provisions of:

5   (1) Section 49-143.7 of Title 11 of the Oklahoma

6                   Statutes,

7   (2) Section 50-136.9 of Title 11 of the Oklahoma

8                   Statutes,

9   (3) Section 1104K of Title 20 of the Oklahoma

10                  Statutes,

11  (4) Section 2-305.12 of Title 47 of the Oklahoma

12                  Statutes,

13  (5) Section 17-116.22 of Title 70 of the Oklahoma

14                  Statutes, or

15  (6) Section 930.11 of Title 74 of the Oklahoma

16                  Statutes,

17  i. which provides for the reinstatement of retirement

18  benefits for members of the Oklahoma Law Enforcement

19  Retirement System pursuant to Section 2-305 of Title

20  47 of the Oklahoma Statutes for those who were hired

21  on or after November 1, 2012, or May 24, 2013,

22  j. which authorizes the purchase of military service

23  credit as provided in Section 50-128 of Title 11,

24  Section 1102.2 of Title 20, Section 2-307.4 of Title

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1   47, and Section 913.8 of Title 74 of the Oklahoma

2   Statutes,

3   k. which restores benefits pursuant to Sections 49-100.1,

4   49-101, 49-101.2, 49-106.1, 49-108, 49-117.1, and 49-

5   135 of Title 11 of the Oklahoma Statutes,

6   l. which modifies the computation of the line-of-duty

7   disability benefit pursuant to the provisions of this

8   act, or

9   m. which authorizes membership in the Oklahoma Law

10  Enforcement Retirement System for active commissioned

11  or CLEET-certified agents of the Council on Law

12  Enforcement Education and Training pursuant to Section

13  3 of this act.

14 A nonfiscal retirement bill shall include any retirement bill that

15 has as its sole purpose the appropriation or distribution or

16 redistribution of monies in some manner to a retirement system for

17 purposes of reducing the unfunded liability of such system or the

18 earmarking of a portion of the revenue from a tax to a retirement

19 system or increasing the percentage of the revenue earmarked from a

20 tax to a retirement system;

21  6. "Reduction-in-cost amendment" means an amendment to a

22 retirement bill having a fiscal impact which reduces the cost of the

23 bill as such cost is determined by the actuarial investigation for

24 the bill prepared pursuant to Section 3109 of this title;

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1   7. "Retirement bill" means any bill or joint resolution

2 introduced or any bill or joint resolution amended by a member of

3 the Oklahoma Legislature which creates or amends any law directly

4 affecting a retirement system. A retirement bill shall not mean a

5 bill or resolution that impacts the revenue of any state tax in

6 which a portion of the revenue generated from such tax is earmarked

7 for the benefit of a retirement system;

8   8. "Retirement bill having a fiscal impact" means any

9 retirement bill creating or establishing a retirement system and any

10 other retirement bill other than a nonfiscal retirement bill; and

11  9. "Retirement system" means the Teachers' Retirement System of

12 Oklahoma, the Oklahoma Public Employees Retirement System, the

13 Uniform Retirement System for Justices and Judges, the Oklahoma

14 Firefighters Pension and Retirement System, the Oklahoma Police

15 Pension and Retirement System, the Oklahoma Law Enforcement

16 Retirement System, or a retirement system established after January

17 1, 2006.

18  SECTION 2.      AMENDATORY  47 O.S. 2021, Section 2-300, as

19 last amended by Section 1, Chapter 361, O.S.L. 2024 (47 O.S. Supp.

20 2024, Section 2-300), is amended to read as follows:

21  Section 2-300. As used in Section 2-300 et seq. of this title:

22  1. "System" means the Oklahoma Law Enforcement Retirement

23 System;

24  2. "Act" means Section 2-300 et seq. of this title;

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1   3. "Board" means the Oklahoma Law Enforcement Retirement Board

2 of the System;

3   4. "Executive Director" means the managing officer of the

4 System employed by the Board;

5   5. "Fund" means the Oklahoma Law Enforcement Retirement Fund;

6   6. "Participating employer" means any Oklahoma entity with one

7 or more employees who are members of the System;

8   7. a. "Member" means:

9   (1) all commissioned law enforcement officers of the

10                  Oklahoma Highway Patrol Division of the

11                  Department of Public Safety who have obtained

12                  certification from the Council on Law Enforcement

13                  Education and Training, and all cadets of a

14                  Patrol Academy of the Department of Public

15                  Safety,

16  (2) law enforcement officers and criminalists of the

17                  Oklahoma State Bureau of Investigation,

18  (3) law enforcement officers of the Oklahoma State

19                  Bureau of Narcotics and Dangerous Drugs Control

20                  designated to perform duties in the investigation

21                  and prevention of crime and the enforcement of

22                  the criminal laws of this state,

23  (4) law enforcement officers of the Alcoholic

24                  Beverage Laws Enforcement Commission designated

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1                   to perform duties in the investigation and

2                   prevention of crime and the enforcement of the

3                   criminal laws of this state,

4   (5) employees of the Communications Section of the

5                   Oklahoma Highway Patrol Division, radio

6                   technicians and tower technicians of the

7                   Department of Public Safety, who are employed in

8                   any such capacity as of June 30, 2008, and who

9                   remain employed on or after July 1, 2008, until a

10                  termination of service, or until a termination of

11                  service with an election of a vested benefit from

12                  the System, or until retirement. Effective July

13                  1, 2008, a person employed for the first time as

14                  an employee of the Department of Public Safety in

15                  the Communications Division as an information

16                  systems telecommunication technician of the

17                  Department of Public Safety shall not be a member

18                  of the System,

19  (6) park rangers of the Oklahoma Tourism and

20                  Recreation Department and any park manager or

21                  park supervisor of the Oklahoma Tourism and

22                  Recreation Department, who was employed in such a

23                  position prior to July 1, 1985, and who elects on

24

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1                   or before September 1, 1996, to participate in

2                   the System,

3   (7) inspectors of the State Board of Pharmacy, and

4   (8) active commissioned or CLEET-certified agents

5                   hired by the Office of the Attorney General or

6                   the Military Department of the State of Oklahoma

7                   on or after the effective date of this act July

8                   1, 2024, and

9   (9) active commissioned or CLEET-certified agents

10                  hired by the Council on Law Enforcement Education

11                  and Training on or after the effective date of

12                  this act.

13  b. Effective July 1, 1987, a member does not include a

14  "leased employee" as defined under Section 414(n)(2)

15  of the Internal Revenue Code of 1986, as amended.

16  Effective July 1, 1999, any individual who agrees with

17  the participating employer that the individual's

18  services are to be performed as a leased employee or

19  an independent contractor shall not be a member

20  regardless of any classification as a common-law

21  employee by the Internal Revenue Service or any other

22  governmental agency, or any court of competent

23  jurisdiction.

24

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1   c. All persons offered a position described in

2   subparagraph a of this paragraph shall participate in

3   the System only upon meeting the requisite post-offer-

4   pre-employment examination standards which shall be

5   subject to the following requirements:

6   (1) all such persons shall be of good moral

7                   character, free from deformities, mental or

8                   physical conditions, or disease and alcohol or

9                   drug addiction which would prohibit the person

10                  from performing the duties of a law enforcement

11                  officer,

12  (2) the physical-medical examination shall pertain to

13                  age, sight, hearing, agility and other conditions

14                  the requirements of which shall be established by

15                  the Board,

16  (3) the person shall be required to meet the

17                  conditions of this subsection prior to the

18                  beginning of actual employment but after an offer

19                  of employment has been tendered by a

20                  participating employer,

21  (4) the Board shall have authority to deny or revoke

22                  membership of any person submitting false

23                  information in such person's membership

24                  application, and

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1   (5) the Board shall have final authority in

2                   determining eligibility for membership in the

3                   System, pursuant to the provisions of this

4                   subsection;

5   8. "Normal retirement date" means the date at which the member

6 is eligible to receive the unreduced payments of the member's

7 accrued retirement benefit. Such date shall be the first day of the

8 month coinciding with or following the date the member:

9   a. completes twenty (20) years of vesting service, or

10  b. attains sixty-two (62) years of age with ten (10)

11  years of vesting service, or

12  c. attains sixty-two (62) years of age, if:

13  (1) the member has been transferred to this System

14                  from the Oklahoma Public Employees Retirement

15                  System on or after July 1, 1981, and

16  (2) the member would have been vested had the member

17                  continued to be a member of the Oklahoma Public

18                  Employees Retirement System.

19  With respect to distributions under the System made for calendar

20 years beginning on or after January 1, 2005, the System shall apply

21 the minimum distribution incidental benefit requirements, incidental

22 benefit requirements, and minimum distribution requirements of

23 Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,

24 in accordance with the final regulations under Section 401(a)(9) of

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 1 the Internal Revenue Code of 1986, as amended, including Treasury
 2 Regulations Sections 1.401(a)(9)-1 through 1.401(a)(9)-9; provided,
 3 that for individuals who attain seventy and one-half (70 1/2) years
 4 of age after December 31, 2019, but before January 1, 2023, such
 5 distributions shall take into account that "age 70 1/2" was stricken
 6 and "age 72" was inserted in Sections 401(a)(9)(B)(iv)(I),
 7 401(a)(9)(C)(i)(I) and 401(a)(9)(C)(ii)(I) of the Internal Revenue
 8 Code of 1986, as amended, and, provided further, that for
 9 individuals who attain seventy-two (72) years of age after December
10 31, 2022, such distributions shall take into account that "age 72"
11 was stricken and "the applicable age", as defined in Section
12 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended,
13 was inserted in Section 401(a)(9)(B)(iv)(I), Section
14 401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal
15 Revenue Code of 1986, as amended, in all cases notwithstanding any
16 provision of the System to the contrary. With respect to
17 distributions under the System made for calendar years beginning on
18 or after January 1, 2001, through December 31, 2004, the System
19 shall apply the minimum distribution requirements and incidental
20 benefit requirements of Section 401(a)(9) of the Internal Revenue
21 Code of 1986, as amended, in accordance with the regulations under
22 Section 401(a)(9) of the Internal Revenue Code of 1986, as amended,
23 which were proposed in January 2001, notwithstanding any provision
24 of the System to the contrary.

Req. No. 10057  Page 14
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1   Effective July 1, 1989, notwithstanding any other provision

2 contained herein to the contrary, in no event shall commencement of

3 distribution of the accrued retirement benefit of a member be

4 delayed beyond April 1 of the calendar year following the later of:

5 (1) the calendar year in which the member reaches seventy and one-

6 half (70 1/2) years of age for a member who attains this age before

7 January 1, 2020, or, for a member who attains this age on or after

8 January 1, 2020, but before January 1, 2023, the calendar year in

9 which the member reaches seventy-two (72) years of age, or effective

10 for distributions required to be made after December 31, 2022, the

11 calendar year in which the member reaches seventy-three (73) years

12 of age for an individual who attains age seventy-two (72) after

13 December 31, 2022, or "the applicable age", as defined in Section

14 401(a)(9)(C)(v) of the Internal Revenue Code of 1986, as amended, if

15 later; or (2) the actual retirement date of the member. A member

16 electing to defer the commencement of retirement benefits pursuant

17 to Section 2-308.1 of this title may not defer the benefit

18 commencement beyond the age of sixty-five (65).

19  Effective September 8, 2009, notwithstanding anything to the

20 contrary of the System, the System, which as a governmental plan

21 (within the meaning of Section 414(d) of the Internal Revenue Code

22 of 1986, as amended), is treated as having complied with Section

23 401(a)(9) of the Internal Revenue Code of 1986, as amended, for all

24 years to which Section 401(a)(9) of the Internal Revenue Code of

    Req. No. 10057                                               Page 15
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1 1986, as amended, applies to the System if the System complies with

2 a reasonable and good faith interpretation of Section 401(a)(9) of

3 the Internal Revenue Code of 1986, as amended.

4   A member who was required to join the System effective July 1,

5 1980, because of the transfer of the employing agency from the

6 Oklahoma Public Employees Retirement System to the System, and was

7 not a member of the Oklahoma Public Employees Retirement System on

8 the date of such transfer shall be allowed to receive credit for

9 prior law enforcement service rendered to this state, if the member

10 is not receiving or eligible to receive retirement credit or

11 benefits for such service in any other public retirement system,

12 upon payment to the System of the employee contribution the member

13 would have been subject to had the member been a member of the

14 System at the time, plus five percent (5%) interest. Service credit

15 received pursuant to this paragraph shall be used in determining the

16 member's retirement benefit, and shall be used in determining years

17 of service for retirement or vesting purposes;

18  9. "Actual paid base salary" means the salary received by a

19 member, excluding payment for any accumulated leave or uniform

20 allowance. Salary shall include any amount of nonelective salary

21 reduction under Section 414(h) of the Internal Revenue Code of 1986;

22  10. "Final average salary" means the average of the highest

23 thirty (30) consecutive complete months of actual paid gross salary.

24 Gross salary shall include any amount of elective salary reduction

    Req. No. 10057                                                 Page 16
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1 under Section 457 of the Internal Revenue Code of 1986, as amended,

2 and any amount of nonelective salary reduction under Section 414(h)

3 of the Internal Revenue Code of 1986, as amended. Effective July 1,

4 1992, gross salary shall include any amount of elective salary

5 reduction under Section 125 of the Internal Revenue Code of 1986, as

6 amended. Effective July 1, 1998, gross salary shall include any

7 amount of elective salary reduction not includable in the gross

8 income of the member under Section 132(f)(4) of the Internal Revenue

9 Code of 1986, as amended. Effective July 1, 1998, for purposes of

10 determining a member's compensation, any contribution by the member

11 to reduce his or her regular cash remuneration under Section

12 132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be

13 treated as if the member did not make such an election. Only salary

14 on which required contributions have been made may be used in

15 computing the final average salary. Gross salary shall not include

16 severance pay.

17  In addition to other applicable limitations, and notwithstanding

18 any other provision to the contrary, for plan years beginning on or

19 after July 1, 2002, the annual gross salary of each "Noneligible

20 Member" taken into account under the System shall not exceed the

21 Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA")

22 annual salary limit. The EGTRRA annual salary limit is Two Hundred

23 Thousand Dollars ($200,000.00), as adjusted by the Commissioner for

24 increases in the cost of living in accordance with Section

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1 401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The

2 annual salary limit in effect for a calendar year applies to any

3 period, not exceeding twelve (12) months, over which salary is

4 determined ("determination period") beginning in such calendar year.

5 If a determination period consists of fewer than twelve (12) months,

6 the EGTRRA salary limit will be multiplied by a fraction, the

7 numerator of which is the number of months in the determination

8 period, and the denominator of which is twelve (12). For purposes

9 of this section, a "Noneligible Member" is any member who first

10 became a member during a plan year commencing on or after July 1,

11 1996.

12  For plan years beginning on or after July 1, 2002, any reference

13 in the System to the annual salary limit under Section 401(a)(17) of

14 the Internal Revenue Code of 1986, as amended, shall mean the EGTRRA

15 salary limit set forth in this provision.

16  Effective January 1, 2008, gross salary for a plan year shall

17 also include gross salary, as described above, for services, but

18 paid by the later of two and one-half (2 1/2) months after a

19 member's severance from employment or the end of the calendar year

20 that includes the date the member terminated employment, if it is a

21 payment that, absent a severance from employment, would have been

22 paid to the member while the member continued in employment with the

23 employer.

24

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1   Effective January 1, 2008, any payments not described above

2 shall not be considered gross salary if paid after severance from

3 employment, even if they are paid by the later of two and one-half

4 (2 1/2) months after the date of severance from employment or the

5 end of the calendar year that includes the date of severance from

6 employment, except payments to an individual who does not currently

7 perform services for the employer by reason of qualified military

8 service within the meaning of Section 414(u)(5) of the Internal

9 Revenue Code of 1986, as amended, to the extent these payments do

10 not exceed the amounts the individual would have received if the

11 individual had continued to perform services for the employer rather

12 than entering qualified military service.

13  Effective January 1, 2008, back pay, within the meaning of

14 Section 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be

15 treated as gross salary for the limitation year to which the back

16 pay relates to the extent the back pay represents wages and

17 compensation that would otherwise be included in this definition.

18  Effective for years beginning after December 31, 2008, gross

19 salary shall also include differential wage payments under Section

20 414(u)(12) of the Internal Revenue Code of 1986, as amended;

21  11. "Credited service" means the period of service used to

22 determine the amount of benefits payable to a member. Credited

23 service shall consist of the period during which the member

24 participated in the System or the predecessor Plan as an active

    Req. No. 10057                                               Page 19
                                                                                                             RBH No. 10057

 1 employee in an eligible membership classification, plus any service
 2 prior to the establishment of the predecessor Plan which was
 3 credited under the predecessor Plan and for law enforcement officers
 4 and criminalists of the Oklahoma State Bureau of Investigation and
 5 the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control
 6 who became members of the System on July 1, 1980, any service
 7 credited under the Oklahoma Public Employees Retirement System as of
 8 June 30, 1980, and for members of the Communications and Lake Patrol
 9 Divisions of the Oklahoma Department of Public Safety, who became
10 members of the System on July 1, 1981, any service credited under
11 the predecessor Plan or the Oklahoma Public Employees Retirement
12 System as of June 30, 1981, and for law enforcement officers of the
13 Alcoholic Beverage Laws Enforcement Commission who became members of
14 the System on July 1, 1982, any service credited under the Oklahoma
15 Public Employees Retirement System as of June 30, 1982, and for park
16 rangers of the Oklahoma Tourism and Recreation Department who became
17 members of the System on July 1, 1985, any service credited under
18 the Oklahoma Public Employees Retirement System as of June 30, 1985,
19 and for inspectors of the State Board of Pharmacy who became members
20 of the System on July 1, 1986, any service credited under the
21 Oklahoma Public Employees Retirement System as of June 30, 1986, for
22 law enforcement officers of the Oklahoma Capitol Patrol Division of
23 the Department of Public Safety who became members of the System
24 effective July 1, 1993, any service credited under the Oklahoma

Req. No. 10057  Page 20
                    RBH No. 10057

1 Public Employees Retirement System as of June 30, 1993, and for all

2 commissioned officers in the Gunsmith/Ammunition Reloader Division

3 of the Department of Public Safety who became members of the System

4 effective July 1, 1994, any service credited under the Oklahoma

5 Public Employees Retirement System as of June 30, 1994, and for the

6 park managers or park supervisors of the Oklahoma Tourism and

7 Recreation Department who were employed in such a position prior to

8 July 1, 1985, and who elect to become members of the System

9 effective September 1, 1996, any service transferred pursuant to

10 subsection C of Section 2-309.6 of this title and any service

11 purchased pursuant to subsection B of Section 2-307.2 of this title.

12 Effective August 5, 1993, an authorized leave of absence shall

13 include a period of absence pursuant to the Family and Medical Leave

14 Act of 1993;

15  12. "Disability" means a physical or mental condition which, in

16 the judgment of the Board, totally and presumably permanently

17 prevents the member from engaging in the usual and customary duties

18 of the occupation of the member and thereafter prevents the member

19 from performing the duties of any occupation or service for which

20 the member is qualified by reason of training, education or

21 experience. A person is not under a disability when capable of

22 performing a service to the employer, regardless of occupation,

23 providing the salary of the employee is not diminished thereby;

24

    Req. No. 10057                                                Page 21
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1       13. "Limitation year" means the year used in applying the

2 limitations of Section 415 of the Internal Revenue Code of 1986,

3 which year shall be the calendar year;

4       14. "Line of duty" means any action which a member whose

5 primary function is crime control or reduction or enforcement of the

6 criminal law is obligated or authorized by rule, regulations,

7 condition of employment or service, or law to perform including

8 those social, ceremonial or athletic functions to which the member

9 is assigned, or for which the member is compensated, by the agency

10 the member serves;

11      15. "Personal injury" or "injury" means any traumatic injury as

12 well as diseases which are caused by or result from such an injury,

13 but not occupational diseases;

14      16. "Catastrophic nature" means consequences of an injury that

15 permanently prevent an individual from performing any gainful work;

16      17. "Traumatic injury" means a wound or a condition of the body

17 caused by external force including injuries inflicted by bullets,

18 explosives, sharp instruments, blunt objects or other physical

19 blows, chemicals, electricity, climatic conditions, infectious

20 diseases, radiation and bacteria, but excluding stress and strain;

21 and

22      18. "Beneficiary" means the individual designated by the member

23 on a beneficiary designation form supplied by the Oklahoma Law

24 Enforcement Retirement System, or, if there is no designated

    Req. No. 10057                                                 Page 22
                              RBH No. 10057

1 beneficiary or if the designated beneficiary predeceases the member,

2 the estate of the member. If the member's spouse is not designated

3 as the sole primary beneficiary, the member's spouse must sign a

4 consent.

5   SECTION 3.       NEW LAW  A new section of law to be codified

6 in the Oklahoma Statutes as Section 2-309.11 of Title 47, unless

7 there is created a duplication in numbering, reads as follows:

8   Commissioned or CLEET-certified agents of the Council on Law

9 Enforcement Education and Training who are hired on or after July 1,

10 2025, shall participate in and make contributions to the Oklahoma

11 Law Enforcement Retirement System as other participating employers

12 and members of the System. Such employees shall not make

13 contributions to any plan offered by the Oklahoma Public Employees

14 Retirement System, other than the Oklahoma State Employees Deferred

15 Compensation Plan and the Oklahoma State Employees Deferred Savings

16 Incentive Plan. The Department shall be a participating employer in

17 the Oklahoma Law Enforcement Retirement System for all Council on

18 Law Enforcement Education and Training commissioned or CLEET-

19 certified agents who participate in the Oklahoma Law Enforcement

20 Retirement System pursuant to the provisions of this section.

21  SECTION 4. If the emergency clause is not approved pursuant to

22 the requirements of the Oklahoma Constitution as part of this

23 measure, the effective date of Section 1 of this act shall be

24 October 1, 2025.

    Req. No. 10057                                                Page 23
                                           RBH No. 10057

1   SECTION 5. If the emergency clause is not approved pursuant to

2 the requirements of the Oklahoma Constitution as part of this

3 measure, the effective date of Sections 2 and 3 of this act shall be

4 November 1, 2025.

5   SECTION 6. Except as otherwise provided by Section 4 of this

6 act, Section 1 of this act shall become effective immediately upon

7 signature by the Governor or as otherwise provided by Section 58 of

8 Article V of the Oklahoma Constitution.

9   SECTION 7. Except as otherwise provided by Section 5 of this

10 act, Sections 2 and 3 of this act shall become effective July 1,

11 2025.

12  SECTION 8. It being immediately necessary for the preservation

13 of the public peace, health or safety, an emergency is hereby

14 declared to exist, by reason whereof this act shall take effect and

15 be in full force from and after its passage and approval.

16

17  60-1-10057       CMA  12/04/24

18

19

20

21

22

23

24

    Req. No. 10057                                                Page 24
THOMAS E. CUMMINS CONSULTING ACTUARY, INC.
2512 E. 71st Street , Suite D  Tulsa, Oklahoma 74136
(918) 492-9658  (918) 492- 9659

January 13, 2025

Representative Hardin
Room 250S

Re: RBH No. 10057
RBH No. 10057 would make new CLEET active commissioned agents and
CLEET certified agents of Council on Law Enforcement Education and
Training participants of the Oklahoma Law Enforcement Retirement
System.
This act also amends OPLAAA definition of non fiscal to include the
above change.

RBH No. 10057 is a non fiscal bill as defined by OPLAAA.
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
Every fact on this page links to its source, starting with the official bill record.