Okla. Admin. Code § 590:10-19-1
By adoption of the rules set out in this Subchapter which implement a "Medicare Gap" benefit option, the Board intends to comply in all respects with IRS tax qualification requirements for governmental plans applicable to such benefit option payments. Specifically, the rules contained in the subchapter will not be fully implemented, and a member will not be eligible to select such a benefit option, until the Board "receives official written notice that this alternative retirement benefit option satisfies the tax qualification requirements for governmental plans applicable to such benefit options as specified in the Internal Revenue Code of 1986, as amended from time to time and as applicable to governmental plans and the relevant regulatory provisions and guidance related thereto." [74:915.3]
Okla. Admin. Code § 590:10-19-1