Oklahoma Administrative Code
Title 715 - Teachers' Retirement System
Chapter 10 - General Operations
Subchapter 5 - Establishing Other Service Credits
Section 715:10-5-37 - Incentive service credit
Current through Vol. 42, No. 1, September 16, 2024
(a) Pursuant to 70 O.S. §17-116.2B, an active member of TRS who is employed and participating with an entity or institution within The Oklahoma State System of Higher Education may purchase not to exceed two (2) years of incentive credit if:
(b) Purchased incentive credit may only be used as participation service to qualify the member for normal or early retirement or as additional participation service if the member is already eligible for normal or early retirement, and in the same period of time and with the same service credit which would have otherwise accrued if the purchase had not occurred.
(c) The member shall notify TRS no later than sixty (60) days after the date of last employment indicating an intent to purchase the incentive credit.
(d) Upon receipt of notice of the member's intent to purchase incentive service credit, TRS shall calculate the purchase price for eligible incentive credit based upon actuarial costs as defined in OAC 715:10-5-4 (subparagraphs 1-5) and notify the member, in writing, of the cost to purchase the credit.
(e) The member must make payment to TRS of the cost to purchase the credit. Full or partial payments made pursuant to this section shall not be refundable under any circumstances.
(f) Complete payment for such service must be made ninety (90) days prior to the member's effective retirement date.
(g) A member cannot purchase both credit for termination due to reduction in force and incentive credit.