§ 47-2-307.4. Military service credit.  


Latest version.
  • A.  Any member of the Oklahoma Law Enforcement Retirement System shall be entitled to prior service credit, not to exceed five (5) years, for those periods of military service on active duty prior to membership in the Oklahoma Law Enforcement Retirement System.  Any active member of the Oklahoma Law Enforcement Retirement System 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 amount determined by the Board in the manner as provided in Section 2-307.5 of this title.  For members of the System hired on or after July 1, 2003, if the military service credit authorized by this subsection 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.

    B.  For purposes of this section, “military service” means service in the Armed Forces of the United States by honorably discharged persons during the following time periods, as reflected on such person’s Defense Department Form 214, as follows:

    1.  During the following periods, including the beginning and ending dates, and only for the periods served, from:

    a.April 6, 1917, to November 11, 1918, commonly referred to as World War I,

    b.September 16, 1940, to December 7, 1941, as a member of the 45th Division,

    c.December 7, 1941, to December 31, 1946, commonly referred to as World War II,

    d.June 27, 1950, to January 31, 1955, commonly referred to as the Korean Conflict or the Korean War,

    e.February 28, 1961, to May 7, 1975, commonly referred to as the Vietnam era, except that:

    (1)for the period from February 28, 1961, to August 4, 1964, military service shall only include service in the Republic of Vietnam during that period, and

    (2)for purposes of determining eligibility for education and training benefits, such period shall end on December 31, 1976, or

    f.August 1, 1990, to December 31, 1991, commonly referred to as the Gulf War, the Persian Gulf War, or Operation Desert Storm, but excluding any person who served on active duty for training only, unless discharged from such active duty for a service-connected disability;

    2.  During a period of war or combat military operation other than a conflict, war or era listed in paragraph 1 of this subsection, beginning on the date of Congressional authorization, Congressional resolution, or Executive Order of the President of the United States, for the use of the Armed Forces of the United States in a war or combat military operation, if such war or combat military operation lasted for a period of ninety (90) days or more, for a person who served, and only for the period served, in the area of responsibility of the war or combat military operation, but excluding a person who served on active duty for training only, unless discharged from such active duty for a service-connected disability, and provided that the burden of proof of military service during this period shall be with the member, who must present appropriate documentation establishing such service.

    C.  An eligible member under subsection B of this section shall include only those persons who shall have served during the times or in the areas prescribed in subsection B of this section, and only if such person provides appropriate documentation in such time and manner as required by the System to establish such military service prescribed in this section, or for service pursuant to division (1) of subparagraph e of paragraph 1 of subsection B of this section, those persons who were awarded service medals, as authorized by the United States Department of Defense as reflected in the veteran’s Defense Department Form 214, related to the Vietnam Conflict for service prior to August 5, 1964.

    D.  Service credit received pursuant to this section shall be used in determining the member’s retirement benefit but shall not be used in determining years of service for retirement or vesting purposes.

    E.  Such service credit may be paid by:

    1.  A cash lump-sum payment;

    2.  A trustee-to-trustee transfer from a Code Section 403(b) annuity or custodial account, an eligible deferred compensation plan described in Code Section 457(b) which is maintained by an eligible employer described in Code Section 457(e)(1)(A), and/or a Code Section 401(a) qualified plan;

    3.  A direct rollover of tax-deferred funds from a Code Section 403(b) annuity or custodial account, an eligible deferred compensation plan described in Code Section 457(b) which is maintained by an eligible employer described in Code Section 457(e)(1)(A), a Code Section 401(a) qualified plan, and/or a Code Section 408(a) or 408(b) traditional or conduit Individual Retirement Account or Annuity (IRA).  Roth IRAs, Coverdell Education Savings Accounts and after-tax contributions shall not be used to purchase such service credit; or

    4.  Any combination of the above methods of payment.

Added by Laws 1987, c. 236, § 165, emerg. eff. July 20, 1987.  Amended by Laws 1990, c. 334, § 6, operative July 1, 1990; Laws 1998, c. 192, § 3, eff. July 1, 1998; Laws 2000, c. 311, § 2, eff. July 1, 2000; Laws 2003, c. 406, § 11, eff. July 1, 2003; Laws 2004, c. 302, § 3, emerg. eff. May 13, 2004; Laws 2006, 2nd Ex. Sess., c. 46, § 26, eff. July 1, 2006.