Oklahoma SB 1021: Emergency personnel retirement; modifying definition of final average salary. Effective date. Emergency.

Bill Text

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STATE OF OKLAHOMA 
 
1st Session of the 57th Legislature (2019) 
 
SENATE BILL NO. 1021 By: Stanislawski 
 
 
 
 
 
AS INTRODUCED 
 
An Act relating to emergency personnel retirement; 
amending 11 O.S. 2011, Sections 49-100.1, as last 
amended by Section 2, Chapter 388, O.S.L. 2013 (11 
O.S. Supp. 2018, Section 49-100.1) and 50-101, as 
amended by Section 1, Chapter 346, O.S.L. 2016 (11 
O.S. Supp. 2018, Section 50-101), which relate to 
definitions; modifying definition of final average 
salary; providing an effective date; and declaring an 
emergency. 
 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
SECTION 1.     AMENDATORY     11 O.S. 2011, Section 49-100.1, as 
last amended by Section 2, Chapter 388, O.S.L. 2013 (11 O.S. Supp. 
2018, Section 49-100.1), is amended to read as follows: 
Section 49-100.1.  As used in this article: 
1.  "System" means the Oklahoma Firefighters Pension and 
Retirement System and all predecessor municipal firefighters pension 
and retirement systems; 
2.  "Article" means Article 49 of this title; 
3.  "State Board" means the Oklahoma Firefighters Pension and 
Retirement Board; 

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4.  "Local board" means the local firefighters pension and 
retirement boards; 
5.  "Fund" means the Oklahoma Firefighters Pension and 
Retirement Fund; 
6.  "Member" means all eligible firefighters of a participating 
municipality or a fire protection district who perform the essential 
functions of fire suppression, prevention, and life safety duties in 
a fire department.  The term "member" shall include but not be 
limited to the person serving as fire chief of any participating 
municipality, provided that a person serving as fire chief of a 
participating municipality shall meet the age, agility, physical and 
other eligibility requirements required by law at the time said 
person becomes a member of the System.  Effective July 1, 1987, a 
member does not include a "leased employee".  The term "leased 
employee" means any person (other than an employee of the recipient) 
who pursuant to an agreement between the recipient and any other 
person ("leasing organization") has performed services for the 
recipient (or for the recipient and related persons determined in 
accordance with Section 414(n)(6) of the Internal Revenue Code of 
1986, as amended) on a substantially full-time basis for a period of 
at least one (1) year, and such services are performed under primary 
direction or control by the recipient.  Contributions or benefits 
provided a leased employee by the leasing organization which are 
attributable to services performed for the recipient employer shall 

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be treated as provided by the recipient employer.  A leased employee 
shall not be considered an employee of the recipient if the 
requirements of the safe harbor provisions of Section 414(n)(5) of 
the Internal Revenue Code of 1986, as amended, are satisfied.  
Effective July 1, 1999, any individual who agrees with the 
participating municipality that the individual's services are to be 
performed as a leased employee or an independent contractor shall 
not be a member regardless of any classification as a common law 
employee by the Internal Revenue Service or any other governmental 
agency, or any court of competent jurisdiction; 
7.  "Normal retirement date" means the date at which the member 
is eligible to receive the unreduced payments of the member's 
accrued retirement benefit.  Such date shall be the first day 
following the date the member completes twenty (20) years of 
credited service.  For a member whose first employment with a 
participating employer of the System occurs on or after November 1, 
2013, such date shall be the first day following the date the member 
completes twenty-two (22) years of credited service and has attained 
the age of at least fifty (50) years.  If the member's employment 
continues past the normal retirement date of the member, the actual 
retirement date of the member shall be the first day following the 
date the member terminates employment with more than twenty (20) 
years of credited service, or with respect to members who are 
required to complete twenty-two (22) years of service, the first day 

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following the date the member terminates employment with more than 
twenty-two (22) years of service and who has also attained the age 
of at least fifty (50) years; 
8.  "Credited service" means the period of service used to 
determine the eligibility for and the amount