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OFFICE OF ATTORNEY GENERAL STATE OF OKLAHOMA ATTORNEY GENERAL OPINION 2013-9 Executive Director James R. Wilbanks, Ph.D. Oklahoma Teachers Retirement System 2500 N. Lincoln Blvd., 5th floor Oklahoma City, Oklahoma 73105 Dear Mr. Wilbanks: July 25, 2013 This office has received your request for an official Attorney General Opinion, in which you ask, in effect, the following questions: 1. If a school district is annexed or consolidated, and a member of the Teachers' Retirement System of Oklahoma is not employed by the consolidated or annexed school district and the member receives employment assistance and elects to accumulate one year of creditable service for retirement purposes pursuant to 70 O.S.2011, § 7-203(B)(1)(c), then is the member responsible for paying statutory retirement contributions to the Teachers' Retirement System on the amount of employment assistance received? 2. If the answer to the first question is "no," is the consolidated or annexed school district responsible for paying statutory retirement contributions to the Teachers' Retirement System on the amount of employment assistance received? 3. If a Teachers' Retirement System member was employed by a school that closed due to annexation or consolidation, and the member was employed by the consolidating school district or another school district, with no break in service credits, and with continued participation and contribution to the Teachers' Retirement System, then does 70 O.S.2011, § 7-203(B)(l)(c) entitle the member to an additional year of service credit? The Teachers' Retirement System was established for the purpose of providing retirement allowances and other benefits for teachers of the State of Oklahoma. 70 O.S.2011, § 17-102. Membership in the retirement systems includes classified personnel such as teachers and principals and full-time nonclassified optional personnel such as cooks, janitors, noncertified nurses and 313 N.E. 21ST STREET • OKLAHOMA CITY, OK 73105 • (405) 521-3921 • FAX: (405) 521-6246 \tf recycled paper
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Title | 2013-9 1 |
Full text | OFFICE OF ATTORNEY GENERAL STATE OF OKLAHOMA ATTORNEY GENERAL OPINION 2013-9 Executive Director James R. Wilbanks, Ph.D. Oklahoma Teachers Retirement System 2500 N. Lincoln Blvd., 5th floor Oklahoma City, Oklahoma 73105 Dear Mr. Wilbanks: July 25, 2013 This office has received your request for an official Attorney General Opinion, in which you ask, in effect, the following questions: 1. If a school district is annexed or consolidated, and a member of the Teachers' Retirement System of Oklahoma is not employed by the consolidated or annexed school district and the member receives employment assistance and elects to accumulate one year of creditable service for retirement purposes pursuant to 70 O.S.2011, § 7-203(B)(1)(c), then is the member responsible for paying statutory retirement contributions to the Teachers' Retirement System on the amount of employment assistance received? 2. If the answer to the first question is "no," is the consolidated or annexed school district responsible for paying statutory retirement contributions to the Teachers' Retirement System on the amount of employment assistance received? 3. If a Teachers' Retirement System member was employed by a school that closed due to annexation or consolidation, and the member was employed by the consolidating school district or another school district, with no break in service credits, and with continued participation and contribution to the Teachers' Retirement System, then does 70 O.S.2011, § 7-203(B)(l)(c) entitle the member to an additional year of service credit? The Teachers' Retirement System was established for the purpose of providing retirement allowances and other benefits for teachers of the State of Oklahoma. 70 O.S.2011, § 17-102. Membership in the retirement systems includes classified personnel such as teachers and principals and full-time nonclassified optional personnel such as cooks, janitors, noncertified nurses and 313 N.E. 21ST STREET • OKLAHOMA CITY, OK 73105 • (405) 521-3921 • FAX: (405) 521-6246 \tf recycled paper |
Date created | 2013-08-01 |
Date modified | 2013-08-01 |