Oklahoma § 20-1102.2 - Military service credit

§ 20-1102.2. 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

Oklahoma Statutes - Title 20. Courts

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.

Added by Laws 1987, c. 236, § 159, emerg. eff. July 20, 1987.

Amended by 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.