1| STATE OF OKLAHOMA |
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2| 1st Session of the 59th Legislature (2023) |
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3|HOUSE BILL 2142 By: McDugle |
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4| |
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5| |
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6| AS INTRODUCED |
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7| An Act relating to the Oklahoma Law Enforcement |
| Retirement System; amending 47 O.S. 2021, Section |
8| 2-300, which relates to definitions; modifying |
| membership definition; providing for certain election |
9| by common school district with respect to police |
| officers performing service at schools offering |
10| instruction for specified grade levels; providing |
| procedures for police officers to become members of |
11| the Oklahoma Law Enforcement Retirement System; |
| providing for transfer of service credit; providing |
12| for purchase at actuarial cost; providing for |
| treatment of service not purchased; providing for |
13| election with respect to certain police officers |
| based upon prior membership in the Teachers' |
14| Retirement System of Oklahoma; providing for |
| codification; providing an effective date; and |
15| declaring an emergency. |
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16| |
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17| |
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18|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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19| SECTION 1. AMENDATORY 47 O.S. 2021, Section 2-300, is |
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20|amended to read as follows: |
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21| Section 2-300. As used in Section 2-300 et seq. of this title: |
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22| 1. "System" means the Oklahoma Law Enforcement Retirement |
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23|System; |
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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 |
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2|of the System; |
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3| 4. "Executive Director" means the managing officer of the |
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4|System employed by the Board; |
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5| 5. "Fund" means the Oklahoma Law Enforcement Retirement Fund; |
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6| 6. a. "Member" means: |
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7| (1) all commissioned law enforcement officers of the |
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8| Oklahoma Highway Patrol Division of the |
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9| Department of Public Safety who have obtained |
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10| certification from the Council on Law Enforcement |
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11| Education and Training, and all cadets of a |
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12| Patrol Academy of the Department of Public |
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13| Safety, |
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14| (2) law enforcement officers and criminalists of the |
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15| Oklahoma State Bureau of Investigation, |
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16| (3) law enforcement officers of the Oklahoma State |
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17| Bureau of Narcotics and Dangerous Drugs Control |
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18| designated to perform duties in the investigation |
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19| and prevention of crime and the enforcement of |
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20| the criminal laws of this state, |
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21| (4) law enforcement officers of the Oklahoma |
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22| Alcoholic Beverage Laws Enforcement Commission |
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23| designated to perform duties in the investigation |
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24| |
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1| and prevention of crime and the enforcement of |
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2| the criminal laws of this state, |
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3| (5) employees of the Communications Section of the |
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4| Oklahoma Highway Patrol Division, radio |
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5| technicians and tower technicians of the |
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6| Department of Public Safety, who are employed in |
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7| any such capacity as of June 30, 2008, and who |
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8| remain employed on or after July 1, 2008, until a |
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9| termination of service, or until a termination of |
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10| service with an election of a vested benefit from |
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11| the System, or until retirement. Effective July |
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12| 1, 2008, a person employed for the first time as |
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13| an employee of the Department of Public Safety in |
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14| the Communications Division as an information |
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15| systems telecommunication technician of the |
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16| Department of Public Safety shall not be a member |
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17| of the System, |
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18| (6) park rangers of the Oklahoma Tourism and |
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19| Recreation Department and any park manager or |
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20| park supervisor of the Oklahoma Tourism and |
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21| Recreation Department, who was employed in such a |
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22| position prior to July 1, 1985, and who elects on |
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23| or before September 1, 1996, to participate in |
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24| the System, and |
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1| Effective effective July 1, 1987, a member does not |
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9| include a "leased employee" as defined under Section |
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10| 414(n)(2) of the Internal Revenue Code of 1986, as |
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11| amended. Effective July 1, 1999, any individual who |
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12| agrees with the participating employer that the |
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13| individual's services are to be performed as a leased |
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14| employee or an independent contractor shall not be a |
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15| member regardless of any classification as a |
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16| common-law employee by the Internal Revenue Service or |
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17| any other governmental agency, or any court of |
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18| competent jurisdiction. |
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19| c. All all persons who shall be offered a position of a |
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20| commissioned law enforcement officer as an employee of |
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21| one of the agencies described in subparagraph a of |
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22| this paragraph shall participate in the System upon |
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23| the person meeting the requisite |
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24| |
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1| post-offer-pre-employment physical examination |
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2| standards which shall be subject to the following |
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3| requirements: |
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4| (1) all such persons shall be of good moral |
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5| character, free from deformities, mental or |
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6| physical conditions, or disease and alcohol or |
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7| drug addiction which would prohibit the person |
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8| from performing the duties of a law enforcement |
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9| officer, |
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10| (2) the physical-medical examination shall pertain to |
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11| age, sight, hearing, agility and other conditions |
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12| the requirements of which shall be established by |
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13| the Board, |
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14| (3) the person shall be required to meet the |
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15| conditions of this subsection prior to the |
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16| beginning of actual employment but after an offer |
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17| of employment has been tendered by a |
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18| participating employer, |
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19| (4) the Board shall have authority to deny or revoke |
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20| membership of any person submitting false |
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21| information in such person's membership |
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22| application, and |
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23| |
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24| |
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1| (5) the Board shall have final authority in |
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2| determining eligibility for membership in the |
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3| System, pursuant to the provisions of this |
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4| subsection; |
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5| 7. "Normal retirement date" means the date at which the member |
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6|is eligible to receive the unreduced payments of the member's |
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7|accrued retirement benefit. Such date shall be the first day of the |
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8|month coinciding with or following the date the member: |
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9| a. completes twenty (20) years of vesting service, or |
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10| b. attains sixty-two (62) years of age with ten (10) |
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11| years of vesting service, or |
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12| c. attains sixty-two (62) years of age, if: |
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13| (1) the member has been transferred to this System |
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14| from the Oklahoma Public Employees Retirement |
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15| System on or after July 1, 1981, and |
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16| (2) the member would have been vested had the member |
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17| continued to be a member of the Oklahoma Public |
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18| Employees Retirement System. |
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19| With respect to distributions under the System made for calendar |
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20|years beginning on or after January 1, 2005, the System shall apply |
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21|the minimum distribution incidental benefit requirements, incidental |
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22|benefit requirements, and minimum distribution requirements of |
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23|Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, |
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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 |
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2|Regulations Sections 1.401(a)(9)-1 through 1.401(a)(9)-9; provided |
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3|that for individuals who attain seventy and one-half (70 1/2) years |
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4|of age after December 31, 2019, distributions shall be made when the |
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5|individual attains seventy-two (72) years of age, pursuant to the |
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6|provisions of the SECURE Act of 2019, Pub. L. 116-94, Sections |
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7|401(a)(9)(B)(iv)(I), 401(a)(9)(C)(i)(I) and 401(a)(9)(C)(ii)(I) of |
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8|the Internal Revenue Code of 1986, as amended, notwithstanding any |
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9|provision of the System to the contrary. With respect to |
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10|distributions under the System made for calendar years beginning on |
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11|or after January 1, 2001, through December 31, 2004, the System |
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12|shall apply the minimum distribution requirements and incidental |
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13|benefit requirements of Section 401(a)(9) of the Internal Revenue |
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14|Code of 1986, as amended, in accordance with the regulations under |
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15|Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, |
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16|which were proposed in January 2001, notwithstanding any provision |
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17|of the System to the contrary. |
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18| Effective July 1, 1989, notwithstanding any other provision |
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19|contained herein to the contrary, in no event shall commencement of |
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20|distribution of the accrued retirement benefit of a member be |
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21|delayed beyond April 1 of the calendar year following the later of: |
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22|(1) the calendar year in which the member reaches seventy and |
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23|one-half (70 1/2) years of age for a member who attains this age |
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24|before January 1, 2020, or, for a member who attains this age after |
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1|January 1, 2020, the calendar year in which the member reaches |
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2|seventy-two (72) years of age; or (2) the actual retirement date of |
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3|the member. A member electing to defer the commencement of |
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4|retirement benefits pursuant to Section 2-308.1 of this title may |
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5|not defer the benefit commencement beyond the age of sixty-five |
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6|(65). |
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7| Effective September 8, 2009, notwithstanding anything to the |
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8|contrary of the System, the System, which as a governmental plan |
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9|(within the meaning of Section 414(d) of the Internal Revenue Code |
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10|of 1986, as amended), is treated as having complied with Section |
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11|401(a)(9) of the Internal Revenue Code of 1986, as amended, for all |
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12|years to which Section 401(a)(9) of the Internal Revenue Code of |
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13|1986, as amended, applies to the System if the System complies with |
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14|a reasonable and good faith interpretation of Section 401(a)(9) of |
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15|the Internal Revenue Code of 1986, as amended. |
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16| A member who was required to join the System effective July 1, |
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17|1980, because of the transfer of the employing agency from the |
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18|Oklahoma Public Employees Retirement System to the System, and was |
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19|not a member of the Oklahoma Public Employees Retirement System on |
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20|the date of such transfer shall be allowed to receive credit for |
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21|prior law enforcement service rendered to this state, if the member |
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22|is not receiving or eligible to receive retirement credit or |
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23|benefits for such service in any other public retirement system, |
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24|upon payment to the System of the employee contribution the member |
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1|would have been subject to had the member been a member of the |
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2|System at the time, plus five percent (5%) interest. Service credit |
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3|received pursuant to this paragraph shall be used in determining the |
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4|member's retirement benefit, and shall be used in determining years |
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5|of service for retirement or vesting purposes; |
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6| 8. "Actual paid base salary" means the salary received by a |
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7|member, excluding payment for any accumulated leave or uniform |
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8|allowance. Salary shall include any amount of nonelective salary |
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9|reduction under Section 414(h) of the Internal Revenue Code of 1986; |
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10| 9. "Final average salary" means the average of the highest |
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11|thirty (30) consecutive complete months of actual paid gross salary. |
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12| Gross salary shall include any amount of elective salary reduction |
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13|under Section 457 of the Internal Revenue Code of 1986, as amended, |
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14|and any amount of nonelective salary reduction under Section 414(h) |
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15|of the Internal Revenue Code of 1986, as amended. Effective July 1, |
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16|1992, gross salary shall include any amount of elective salary |
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17|reduction under Section 125 of the Internal Revenue Code of 1986, as |
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18|amended. Effective July 1, 1998, gross salary shall include any |
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19|amount of elective salary reduction not includable in the gross |
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20|income of the member under Section 132(f)(4) of the Internal Revenue |
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21|Code of 1986, as amended. Effective July 1, 1998, for purposes of |
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22|determining a member's compensation, any contribution by the member |
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23|to reduce his or her regular cash remuneration under Section |
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24|132(f)(4) of the Internal Revenue Code of 1986, as amended, shall be |
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1|treated as if the member did not make such an election. Only salary |
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2|on which required contributions have been made may be used in |
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3|computing the final average salary. Gross salary shall not include |
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4|severance pay. |
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5| In addition to other applicable limitations, and notwithstanding |
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6|any other provision to the contrary, for plan years beginning on or |
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7|after July 1, 2002, the annual gross salary of each "Noneligible |
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8|Member" taken into account under the System shall not exceed the |
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9|Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") |
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10|annual salary limit. The EGTRRA annual salary limit is Two Hundred |
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11|Thousand Dollars ($200,000.00), as adjusted by the Commissioner for |
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12|increases in the cost of living in accordance with Section |
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13|401(a)(17)(B) of the Internal Revenue Code of 1986, as amended. The |
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14|annual salary limit in effect for a calendar year applies to any |
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15|period, not exceeding twelve (12) months, over which salary is |
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16|determined ("determination period") beginning in such calendar year. |
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17| If a determination period consists of fewer than twelve (12) |
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18|months, the EGTRRA salary limit will be multiplied by a fraction, |
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19|the numerator of which is the number of months in the determination |
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20|period, and the denominator of which is twelve (12). For purposes |
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21|of this section, a "Noneligible Member" is any member who first |
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22|became a member during a plan year commencing on or after July 1, |
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23|1996. |
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24| |
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1| For plan years beginning on or after July 1, 2002, any reference |
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2|in the System to the annual salary limit under Section 401(a)(17) of |
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3|the Internal Revenue Code of 1986, as amended, shall mean the EGTRRA |
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4|salary limit set forth in this provision. |
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5| Effective January 1, 2008, gross salary for a plan year shall |
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6|also include gross salary, as described above, for services, but |
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7|paid by the later of two and one-half (2 1/2) months after a |
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8|member's severance from employment or the end of the calendar year |
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9|that includes the date the member terminated employment, if it is a |
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10|payment that, absent a severance from employment, would have been |
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11|paid to the member while the member continued in employment with the |
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12|employer. |
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13| Effective January 1, 2008, any payments not described above |
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14|shall not be considered gross salary if paid after severance from |
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15|employment, even if they are paid by the later of two and one-half |
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16|(2 1/2) months after the date of severance from employment or the |
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17|end of the calendar year that includes the date of severance from |
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18|employment, except payments to an individual who does not currently |
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19|perform services for the employer by reason of qualified military |
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20|service within the meaning of Section 414(u)(5) of the Internal |
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21|Revenue Code of 1986, as amended, to the extent these payments do |
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22|not exceed the amounts the individual would have received if the |
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23|individual had continued to perform services for the employer rather |
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24|than entering qualified military service. |
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1| Effective January 1, 2008, back pay, within the meaning of |
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2|Section 1.415(c)-2(g)(8) of the Income Tax Regulations, shall be |
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3|treated as gross salary for the limitation year to which the back |
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4|pay relates to the extent the back pay represents wages and |
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5|compensation that would otherwise be included in this definition. |
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6| Effective for years beginning after December 31, 2008, gross |
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7|salary shall also include differential wage payments under Section |
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8|414(u)(12) of the Internal Revenue Code of 1986, as amended; |
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9| 10. "Credited service" means the period of service used to |
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10|determine the amount of benefits payable to a member. Credited |
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11|service shall consist of the period during which the member |
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12|participated in the System or the predecessor Plan as an active |
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13|employee in an eligible membership classification, plus any service |
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14|prior to the establishment of the predecessor Plan which was |
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15|credited under the predecessor Plan and for law enforcement officers |
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16|and criminalists of the Oklahoma State Bureau of Investigation and |
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17|the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control |
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18|who became members of the System on July 1, 1980, any service |
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19|credited under the Oklahoma Public Employees Retirement System as of |
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20|June 30, 1980, and for members of the Communications and Lake Patrol |
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21|Divisions of the Oklahoma Department of Public Safety, who became |
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22|members of the System on July 1, 1981, any service credited under |
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23|the predecessor Plan or the Oklahoma Public Employees Retirement |
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24|System as of June 30, 1981, and for law enforcement officers of the |
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1|Alcoholic Beverage Laws Enforcement Commission who became members of |
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2|the System on July 1, 1982, any service credited under the Oklahoma |
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3|Public Employees Retirement System as of June 30, 1982, and for park |
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4|rangers of the Oklahoma Tourism and Recreation Department who became |
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5|members of the System on July 1, 1985, any service credited under |
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6|the Oklahoma Public Employees Retirement System as of June 30, 1985, |
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7|and for inspectors of the Oklahoma State Board of Pharmacy who |
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8|became members of the System on July 1, 1986, any service credited |
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9|under the Oklahoma Public Employees Retirement System as of June 30, |
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10|1986, for law enforcement officers of the Oklahoma Capitol Patrol |
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11|Division of the Department of Public Safety who became members of |
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12|the System effective July 1, 1993, any service credited under the |
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13|Oklahoma Public Employees Retirement System as of June 30, 1993, and |
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14|for all commissioned officers in the Gunsmith/Ammunition Reloader |
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15|Division of the Department of Public Safety who became members of |
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16|the System effective July 1, 1994, any service credited under the |
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17|Oklahoma Public Employees Retirement System as of June 30, 1994, and |
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18|for the park managers or park supervisors of the Oklahoma Tourism |
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19|and Recreation Department who were employed in such a position prior |
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20|to July 1, 1985, and who elect to become members of the System |
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21|effective September 1, 1996, any service transferred pursuant to |
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22|subsection C of Section 2-309.6 of this title and any service |
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23|purchased pursuant to subsection B of Section 2-307.2 of this title. |
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24| Effective August 5, 1993, an authorized leave of absence shall |
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1|include a period of absence pursuant to the Family and Medical Leave |
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2|Act of 1993; |
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3| 11. "Disability" means a physical or mental condition which, in |
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4|the judgment of the Board, totally and presumably permanently |
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5|prevents the member from engaging in the usual and customary duties |
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6|of the occupation of the member and thereafter prevents the member |
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7|from performing the duties of any occupation or service for which |
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8|the member is qualified by reason of training, education or |
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9|experience. A person is not under a disability when capable of |
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10|performing a service to the employer, regardless of occupation, |
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11|providing the salary of the employee is not diminished thereby; |
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12| 12. "Limitation year" means the year used in applying the |
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13|limitations of Section 415 of the Internal Revenue Code of 1986, |
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14|which year shall be the calendar year; |
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15| 13. "Line of duty" means any action which a member whose |
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16|primary function is crime control or reduction or enforcement of the |
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17|criminal law is obligated or authorized by rule, regulations, |
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18|condition of employment or service, or law to perform including |
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19|those social, ceremonial or athletic functions to which the member |
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20|is assigned, or for which the member is compensated, by the agency |
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21|the member serves; |
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22| 14. "Personal injury" or "injury" means any traumatic injury as |
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23|well as diseases which are caused by or result from such an injury, |
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24|but not occupational diseases; |
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1| 15. "Catastrophic nature" means consequences of an injury that |
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2|permanently prevent an individual from performing any gainful work; |
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3| 16. "Traumatic injury" means a wound or a condition of the body |
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4|caused by external force including injuries inflicted by bullets, |
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5|explosives, sharp instruments, blunt objects or other physical |
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6|blows, chemicals, electricity, climatic conditions, infectious |
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7|diseases, radiation and bacteria, but excluding stress and strain; |
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8|and |
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9| 17. "Beneficiary" means the individual designated by the member |
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10|on a beneficiary designation form supplied by the Oklahoma Law |
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11|Enforcement Retirement System, or, if there is no designated |
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12|beneficiary or if the designated beneficiary predeceases the member, |
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13|the estate of the member. If the member's spouse is not designated |
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14|as the sole primary beneficiary, the member's spouse must sign a |
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15|consent. |
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16| SECTION 2. NEW LAW A new section of law to be codified |
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17|in the Oklahoma Statutes as Section 2-309.6a of Title 47, unless |
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18|there is created a duplication in numbering, reads as follows: |
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19| A. The governing board of any common school district may make |
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20|an irrevocable written election for the district to become a |
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21|participating employer in the Oklahoma Law Enforcement Retirement |
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22|System for police officers who are CLEET certified and employed by |
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23|the school district at any school offering instruction in the ninth |
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24| |
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1|grade or higher. The school district shall send written notice of |
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2|the election to the Oklahoma Law Enforcement Retirement System. |
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3| B. Beginning the following month after the System receives the |
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4|written notice, the school district and all active police officers |
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5|who are CLEET certified and hired on or after the date of the |
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6|election and who perform services as described in subsection A of |
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7|this section shall participate in and make contributions to the |
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8|System as other participating employers and members of the System. |
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9| C. Upon election by the school district board, pursuant to |
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10|subsection A of this section, active CLEET certified police officers |
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11|employed prior to the date of the election and who were |
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12|participating in the Teachers' Retirement System of Oklahoma, may, |
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13|within three (3) months of the date of the election, make an |
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14|irrevocable written election to participate in the Oklahoma Law |
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15|Enforcement Retirement System and file the written election with the |
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16|Teachers' Retirement System of Oklahoma and the Oklahoma Law |
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17|Enforcement Retirement System. Such police officers who make the |
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18|election to transfer shall be transferred to the Oklahoma Law |
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19|Enforcement Retirement System subject to the following: |
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20| 1. Upon the date of election of the police officer, the police |
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21|officer shall cease accruing benefits in the Teachers' Retirement |
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22|System of Oklahoma and shall commence accruing benefits in the |
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23|Oklahoma Law Enforcement Retirement System; |
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24| |
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Req. No. 6162 Page 16
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1| 2. Prior to the beginning of the month following receipt of the |
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2|police officers' election by Teachers' Retirement System of |
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3|Oklahoma, the Teachers' Retirement System of Oklahoma shall transfer |
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4|to the Oklahoma Law Enforcement Retirement System all employee |
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5|contributions and employer contributions plus accrued interest. The |
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6|Teachers' Retirement System of Oklahoma shall also send to the |
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7|Oklahoma Law Enforcement Retirement System the retirement records of |
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8|the transferring police officer; |
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9| 3. To receive service credit accrued by such police officer |
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10|prior to the election, or prior to the date as of which the person |
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11|making the election ceases to be a member of the Teachers' |
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12|Retirement System of Oklahoma, whichever date occurs last, the |
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13|member shall pay the difference between the amount transferred by |
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14|the Teachers' Retirement System of Oklahoma to the Oklahoma Law |
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15|Enforcement Retirement System in paragraph 2 of this subsection and |
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16|the amount determined by the Board of Trustees pursuant to Section |
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17|2-307.5 of Title 47 of the Oklahoma Statutes. The police officer |
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18|shall elect to either pay any difference to receive full credit for |
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19|the years sought to be transferred or receive prorated service |
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20|credit for only the amount received from the Teachers' Retirement |
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21|System of Oklahoma pursuant to this subsection. Payments made by |
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22|electing police officers pursuant to this paragraph shall be made |
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23|pursuant to subsection B of Section 2-307.5 of Title 47 of the |
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24|Oklahoma Statutes; |
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1| 4. Service credit accrued by a police officer while a member of |
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2|the Teachers' Retirement System of Oklahoma shall be treated as |
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3|credited service for such transferring police officer in the |
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4|Teachers' Retirement System of Oklahoma if the police officer is not |
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5|receiving or eligible to receive service credit or benefits from |
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6|said service in any other public retirement system and the member |
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7|has not received service credit for the same years of service |
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8|pursuant to Sections 2-307.1, 2-307.3 and 2-307.4 of Title 47 of the |
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9|Oklahoma Statutes. Provided further, that only transferred credited |
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10|service related to police service with the school district shall be |
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11|included in the determination of a police officer's normal |
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12|retirement date or vesting date; and |
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13| 5. All service credit with the Teachers' Retirement System of |
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14|Oklahoma which is ineligible for transfer to the Oklahoma Law |
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15|Enforcement Retirement System shall be canceled. |
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16| D. Upon election by the school district board, pursuant to |
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17|subsection A of this section, active CLEET certified police officers |
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18|employed prior to the date of the election and who were not |
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19|participating in the Teachers' Retirement System of Oklahoma, may, |
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20|within three (3) months of the date of the election, make an |
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21|irrevocable written election to participate in the Oklahoma Law |
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22|Enforcement Retirement System and file the written election with the |
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23|Oklahoma Law Enforcement Retirement System. Beginning the following |
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24|month after the System for such police officers receives the police |
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Req. No. 6162 Page 18
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1|officer's written election, the school district and the electing |
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2|police officer shall participate and make contributions to the |
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3|System as other participating employers and members of the System. |
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4| SECTION 3. This act shall become effective July 1, 2023. |
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5| SECTION 4. It being immediately necessary for the preservation |
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6|of the public peace, health or safety, an emergency is hereby |
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7|declared to exist, by reason whereof this act shall take effect and |
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8|be in full force from and after its passage and approval. |
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9| |
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10|59-1-6162 MAH01/12/23THOMAS E. |
|CUMMINS CONSULTING ACTUARY, INC. |
11|2512 E. 71st Street , Suite D 'b7 Tulsa, Oklahoma 74136 |
| (918) 492-9658 'b7 (918) 492- 9659 |
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|January 16, 2023 |
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|Representative Kevin McDugle |
18|Room 242 |
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20|Re: RHB No. 6162 |
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|RBH No. 6162 would allow the law enforcement officers who are |
22|employed by a common school district at an institution in grade 9 or |
|greater to become participants in Oklahoma Law Enforcement |
23|Retirement System. The school district must elect to become a |
|Participating Employer for the officers may become participants. |
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1| RBH No. 6162 is a fiscal bill as defined by OPLAAA since it adds |
|additional eligible participants to OLERS. |
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|I am a member of the American Academy of Actuaries and meet the |
3|Qualification Standards of the American Academy of Actuaries to |
|render the actuarial opinion herein. |
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5|Thomas E. Cummins |
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6|Thomas E. Cummins, MAAA |
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