Chapter 10. General Operations

Subchapter 1. Membership Provisions
SECTION 715:10-1-1. Purpose
SECTION 715:10-1-2. TRS membership eligibility
SECTION 715:10-1-3. Mandatory TRS membership
SECTION 715:10-1-4. Optional TRS membership
SECTION 715:10-1-5. Ineligible for TRS membership
SECTION 715:10-1-6. Date of Membership
SECTION 715:10-1-7. Membership in education associations
SECTION 715:10-1-8. Membership of Employees of Charter Schools
Subchapter 3. Service Eligibility
SECTION 715:10-3-1. Requirements for creditable service
SECTION 715:10-3-2. Requirements for fulltime service
SECTION 715:10-3-3. Requirements for half-time service
SECTION 715:10-3-4. Combining fractional years of service
SECTION 715:10-3-5. Minimum compensation requirements
Subchapter 5. Establishing Other Service Credits
SECTION 715:10-5-1. Oklahoma service credit after July 1, 1943
SECTION 715:10-5-2. Employment as a substitute teacher in Oklahoma schools
SECTION 715:10-5-3. Official sabbatical leave from an Oklahoma school
SECTION 715:10-5-4. Cost to purchase Oklahoma service
SECTION 715:10-5-4.1. Payment of Contribution Deficit for Education Employees Service Incentive Plan
SECTION 715:10-5-5. Oklahoma service performed prior to July 1, 1943 [revoked]
SECTION 715:10-5-6. Verification of Oklahoma service before membership
SECTION 715:10-5-7. Credit for service in other Oklahoma public retirement systems
SECTION 715:10-5-7.1. Transfer of service credit from the Oklahoma Public Employees Retirement System
SECTION 715:10-5-7.2. Transfer of service credit to the Oklahoma Public Employees Retirement System
SECTION 715:10-5-7.3. Service credit transfers for TRS members who are CLEET-certified employees of the University of Oklahoma and Oklahoma State University
SECTION 715:10-5-8. Revocation of $7,800 waiver
SECTION 715:10-5-9. Re-establishing withdrawn service
SECTION 715:10-5-10. Military service credit
SECTION 715:10-5-11. Military service limited to maximum of five years
SECTION 715:10-5-12. Military service performed prior to July 1, 1943 [revoked]
SECTION 715:10-5-13. Military service performed after July 1, 1943
SECTION 715:10-5-14. Military service combined with Oklahoma service
SECTION 715:10-5-15. Application for military service
SECTION 715:10-5-16. Cost to purchase military service
SECTION 715:10-5-17. Adjustment for military service after retirement
SECTION 715:10-5-18. Other restrictions on military service
SECTION 715:10-5-19. Out-of-state service credit
SECTION 715:10-5-20. Out-of-state service performed prior to July 1, 1943 [revoked]
SECTION 715:10-5-21. Out-of-state service performed after July 1, 1943
SECTION 715:10-5-22. Out-of-state service limited to maximum of five years
SECTION 715:10-5-23. Out-of-state service combined with Oklahoma service
SECTION 715:10-5-24. Continuous, consecutive out-of-state service
SECTION 715:10-5-25. Application for out-of-state service
SECTION 715:10-5-26. Cost to purchase out-of-state service
SECTION 715:10-5-27. Other restrictions on out-of-state service
SECTION 715:10-5-28. Sick leave service credit
SECTION 715:10-5-29. Verification of accumulated sick leave
SECTION 715:10-5-30. Ten-year averaging of sick leave
SECTION 715:10-5-31. Documentation of service
SECTION 715:10-5-32. Roll-overs from other qualified plans or conduit IRAs
SECTION 715:10-5-33. Credit for Family Leave [revoked]
SECTION 715:10-5-34. Credit for adjunct service
SECTION 715:10-5-35. Employer pick-up of purchase of service credit
SECTION 715:10-5-36. Compliance with Code Section 401(a)(37) and the HEART Act
Subchapter 7. Membership Vesting and Termination
SECTION 715:10-7-2. Limitation of benefits to an inactive, vested member
SECTION 715:10-7-3. Termination because of absence
SECTION 715:10-7-4. Extension of TRS membership after absence
SECTION 715:10-7-5. Retired members
SECTION 715:10-7-6. Termination of a non-eligible person
Subchapter 9. Survivor Benefits
SECTION 715:10-9-1. Return of contributions when death occurs before retirement
SECTION 715:10-9-2. Death benefit when death occurs before retirement [revoked]
SECTION 715:10-9-3. Monthly annuity in lieu of death benefit
SECTION 715:10-9-4. Death Benefit when death occurs after retirement [revoked]
SECTION 715:10-9-5. Payments to beneficiaries of deceased members
SECTION 715:10-9-6. Probate Waivers
SECTION 715:10-9-7. Beneficiary designation following a divorce
Subchapter 11. Withdrawal From Membership and Refund of Deposits
SECTION 715:10-11-1. Withdrawal from membership by an eligible person
SECTION 715:10-11-2. Withdrawal of optional membership while still employed
SECTION 715:10-11-3. False affidavits
SECTION 715:10-11-4. Refunds of contributions
SECTION 715:10-11-5. Termination of rights to benefits
SECTION 715:10-11-6. Reinstatement of an account
SECTION 715:10-11-7. Rollovers from OTRS to other eligible retirement plans
Subchapter 13. Contributions for Membership Service
SECTION 715:10-13-1. Regular annual compensation requirements
SECTION 715:10-13-2. Contributions required on all compensation
SECTION 715:10-13-3. Employee contribution rates
SECTION 715:10-13-3.1. Employer contribution rates [revoked]
SECTION 715:10-13-3.2. Employer contribution rates for employers other than comprehensive and regional four-year universities beginning July 1, 2007 [Expired]
SECTION 715:10-13-3.3. Employer contribution rates comprehensive and regional four-year universities beginning July 1, 2007 [Expired]
SECTION 715:10-13-4. Maximum compensation level election for years prior to July 1, 1995
SECTION 715:10-13-4.1. Maximum compensation level election for the 1995-96 school year [revoked]
SECTION 715:10-13-5. Compensation corrections
SECTION 715:10-13-6. Employee contributions paid by the employer
SECTION 715:10-13-7. Matching funds
SECTION 715:10-13-8. Procedure for making contribution deductions
SECTION 715:10-13-9. Monthly remittance report of contributions [revoked]
SECTION 715:10-13-10. Annual report of employment
SECTION 715:10-13-11. Percentage limits on compensation increases
SECTION 715:10-13-12. Contracts bought up by employer
SECTION 715:10-13-13. Contributions while receiving payments from Workers' Compensation
SECTION 715:10-13-14. Termination credit for state agency employees who are members of the Teachers' Retirement System of Oklahoma
SECTION 715:10-13-15. Board waiver of employer late fees
Subchapter 15. Service Retirement
SECTION 715:10-15-1. Eligibility for service retirement
SECTION 715:10-15-2. Age, service requirements for regular retirement
SECTION 715:10-15-3. Date of retirement; making application
SECTION 715:10-15-3.1. Employer's verification of retirement information
SECTION 715:10-15-4. Effective date of retirement contract
SECTION 715:10-15-5. Date of retirement contract is binding; revocation of contract
SECTION 715:10-15-6. Verification of date of birth
SECTION 715:10-15-7. Standard retirement formula
SECTION 715:10-15-7.1. Retirement formula for members employed by a comprehensive university [revoked]
SECTION 715:10-15-7.2. Retirement formula for members retiring under provisions of the Education Employees Service Incentive Plan ("EESIP")
SECTION 715:10-15-8. Age, creditable service determination
SECTION 715:10-15-9. Minimum service retirement benefits
SECTION 715:10-15-10.1. "Pop-up" of Option 2 or Option 3 Retirement Plans
SECTION 715:10-15-10.2. Partial lump-sum payments
SECTION 715:10-15-10. Retirement plans
SECTION 715:10-15-10.3. Partial Lump-sum Option Factors
SECTION 715:10-15-11.1. Designation of Trustee of Oklahoma Discretionary and Special Needs Trust as joint annuitant or beneficiary
SECTION 715:10-15-11. Designation of beneficiaries for retirement options
SECTION 715:10-15-12. Spousal consent
SECTION 715:10-15-13. Survivor benefits when death occurs after retirement [revoked]
SECTION 715:10-15-14. Actuarial tables
SECTION 715:10-15-15. Disability retirement; application; effective date
SECTION 715:10-15-16. Review by Medical Board
SECTION 715:10-15-17. Additional medical evidence can be required
SECTION 715:10-15-18. Discontinuance of disability retirement
SECTION 715:10-15-19. Disability retirement payments
SECTION 715:10-15-20. Conversion of disability retirement to retirement option 2
SECTION 715:10-15-21. Return to employment by a disabled retiree
SECTION 715:10-15-22. Reduction of disability benefits for excess earnings
SECTION 715:10-15-23. Special $150 per month plan; application; effective date
SECTION 715:10-15-24. Due-date of retirement benefit payments
SECTION 715:10-15-25. Changes and corrections to retirement benefit payments
SECTION 715:10-15-26. Code Section 415 limits as applied to TRS
SECTION 715:10-15-27. Code Section 401 (a) (17) limits as applied to TRS
SECTION 715:10-15-28. Waiver of retirement application deadline
Subchapter 17. Post-Retirement Employment
SECTION 715:10-17-1. Definitions
SECTION 715:10-17-2. Break between employment and retirement
SECTION 715:10-17-3. Fulltime employment after retirement [revoked]
SECTION 715:10-17-4. Fulltime employment with no effect on benefits [revoked]
SECTION 715:10-17-5. Permissible employment
SECTION 715:10-17-6. Earnings limits
SECTION 715:10-17-7. Employment by a disabled retiree
SECTION 715:10-17-8. Repayment of benefits
SECTION 715:10-17-9. Annual W-2P tax statements
SECTION 715:10-17-10. Effective date of OAC 715:10-17-1 through 715:10-17-9 [revoked]
SECTION 715:10-17-11. Special waiver for retirees past age 70 [revoked]
SECTION 715:10-17-12. Earnings report by remitting agencies
SECTION 715:10-17-13. Election to return to qualifying employment
SECTION 715:10-17-14. Termination and Resumption of Benefit Payments
SECTION 715:10-17-15. Salary limitations for certain returning classroom teachers
Subchapter 19. Tax-Sheltered Annuity Program
SECTION 715:10-19-1. Authority for program
SECTION 715:10-19-2. General description
SECTION 715:10-19-3. Eligible employees
SECTION 715:10-19-4. Program requisites
SECTION 715:10-19-5. Contributions
SECTION 715:10-19-6. Calculation of exclusion allowance [revoked]
SECTION 715:10-19-7. Methods of computing maximum Program contribution
SECTION 715:10-19-8. Distributions
SECTION 715:10-19-9. Withdrawals for financial hardship
SECTION 715:10-19-10. Example of tax-shelter earnings [revoked]
SECTION 715:10-19-11. Rollovers from Program to other eligible retirement plans
SECTION 715:10-19-12. The Oklahoma Teachers' Deferred Savings Incentive Plan Fund
SECTION 715:10-19-13. Contributions from the Oklahoma Teachers' Deferred Savings Incentive Plan Fund into Program accounts of active contributing TRS members
Subchapter 21. Investment Policy [revoked]
SECTION 715:10-21-1. Investment of funds [revoked]
SECTION 715:10-21-2. Statement of investment policy [revoked]
SECTION 715:10-21-3. Investment guidelines [revoked]
SECTION 715:10-21-4. Portfolio assets allocation [revoked]
SECTION 715:10-21-5. Cash equivalents guidelines [revoked]
Subchapter 23. State and Education Employees Group Health and Dental Insurance Program
SECTION 715:10-23-1. State and Education Employees Group Health and Dental Insurance Program
SECTION 715:10-23-2. Monthly health insurance premium supplement paid by the Teachers' Retirement System
SECTION 715:10-23-3. Participating education employers not enrolled in the State and Education Employees Group Insurance Plan
SECTION 715:10-23-4. Retired members who return to employment
SECTION 715:10-23-5. Retired members ineligible for health insurance supplement
SECTION 715:10-23-6. Health Insurance Contribution
Subchapter 25. Qualified Domestic Order
SECTION 715:10-25-1. Definition
SECTION 715:10-25-2. Filing a qualified domestic order
SECTION 715:10-25-3. Contents of qualified domestic order
SECTION 715:10-25-4. Payment to alternate payee
SECTION 715:10-25-5. Termination of a qualified domestic order
SECTION 715:10-25-6. Teachers' Retirement not subject to ERISA [revoked]


[Authority: 70 O.S., §§ 17-101 et seq.; 70 O.S., §§ 17-106(10)]
[Source: Codified 12-31-91]