Oklahoma Administrative Code
Title 715 - Teachers' Retirement System
Chapter 10 - General Operations
Subchapter 5 - Establishing Other Service Credits
Section 715:10-5-16 - Cost to purchase military service

(a) The purchase price for each year of military service defined in OAC 715:10-5-13 shall be based on the actuarial cost as defined in OAC 715:10-5-4, except as provided in paragraph (b) of this rule. All payments for such service must be made while an active contributing member of TRS, or within sixty (60) days of termination of employment in the public schools of Oklahoma, but must be completed prior to the effective date of retirement. No person may purchase military service credit after the date of death of the member.

(b) In the event an active contributing member is called to active military duty, he or she shall be allowed to make contributions for benefits and service credits with respect to "qualified military service", in accordance with Section 414(u) of the Internal Revenue Code of 1986 and the Uniformed Services Employment and Re-employment Rights Act of 1994.