Home Table of Contents

§ 1102.2. Military service credit

Oklahoma Statutes AnnotatedTitle 20. CourtsEffective: November 1, 2023

Oklahoma Statutes Annotated
Title 20. Courts (Refs & Annos)
Chapter 16. Uniform Retirement System for Justices and Judges (Refs & Annos)
Effective: November 1, 2023
20 Okl.St.Ann. § 1102.2
§ 1102.2. Military service credit
A. Any active member of the Uniform Retirement System for Justices and Judges who served in the Armed Forces of the United States, as defined in paragraph (23) of Section 902 of Title 74 of the Oklahoma Statutes, prior to membership in the Uniform Retirement System for Justices and Judges shall be granted service credit, not to exceed five (5) years, for those periods of active military service during which the member was a war veteran.
B. Any active member of the Uniform Retirement System for Justices and Judges who served in any branch of the United States Armed Forces or any component thereof, who was honorably discharged, and whose initial membership in the System began on or after July 1, 2000, may receive up to five (5) years of prior military service credit as otherwise provided in this section, only upon payment of the actuarial cost of the service credit as determined by the Board of Trustees pursuant to Section 1103G of this title. Any active member of the Uniform Retirement System for Justices and Judges who served in any branch of the United States Armed Forces or any component thereof, who was honorably discharged and whose initial membership in the System began prior to July 1, 2000, and whose military service does not qualify as service which can be granted to a member under subsection A of this section, shall be eligible to purchase service credit pursuant to this subsection. For purposes of this subsection, “military service” means service in the Armed Forces of the United States by honorably discharged persons.
C. The combined amount of service credit granted under subsection A of this section and service credit purchased under subsection B of this section shall not exceed five (5) years.
D. For a person becoming a member of the System on or after July 1, 2003, if the military service credit authorized by this section is used to compute the retirement benefit of the member and the member retires from the System, such military service credit shall not be used to compute the retirement benefit in any other retirement system created pursuant to the Oklahoma Statutes and the member may receive credit for such service only in the retirement system from which the member first retires.
E. Effective December 12, 1994, and thereafter, a leave of absence on account of a period of qualified military service in the uniformed services of the United States within the meaning of Section 414(u)(5) of the federal Internal Revenue Code, followed by a return to service as a Justice or judge within ninety (90) days after completion of the period of service may be eligible for service credit under this System. Notwithstanding any provision of this plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be allowed in accordance with Section 414(u) of the federal Internal Revenue Code.1

Credits

Laws 1987, c. 236, § 159, emerg. eff. July 20, 1987; Laws 1990, c. 340, § 16, eff. July 1, 1990; Laws 1998, c. 419, § 4, eff. July 1, 1998; Laws 1999, c. 257, § 10, eff. July 1, 1999; Laws 2000, c. 311, § 1, eff. July 1, 2000; Laws 2003, c. 406, § 14, eff. July 1, 2003; Laws 2022, c. 96, § 3, eff. Nov. 1, 2022; Laws 2023, c. 146, § 1, eff. Nov. 1, 2023.

Footnotes

26 U.S.C.A. § 414.
20 Okl. St. Ann. § 1102.2, OK ST T. 20 § 1102.2
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document