Okla. Admin. Code § 590:15-3-2
The following words or terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Board" means the Board of Trustees of the Oklahoma Public Employees Retirement System which administers the Uniform Retirement System for Justices and Judges.
"Code" means 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.
"Eligible Member" means a member of the System who was an active participating justice or judge and a single unmarried individual on September 1, 2005, and who, prior to September 1, 2005, made the additional three percent (3%) spousal contributions pursuant to statutes in effect at that time, provided such additional spousal contributions have not been previously refunded by the System.
"Excess Contributions" means the additional three percent (3%) spousal contributions for a survivor benefit made by an Eligible Member while the member was married, but who is unmarried on September 1, 2005, and which contributions remain on deposit with the System as of the date of the transfer, and includes both Pre-tax Excess Contributions and Post-tax Excess Contributions.
"Incentive Plan" means the Oklahoma State Employees Deferred Savings Incentive Plan, which is a qualified plan under Code Section 401(a).
"Post-tax Excess Contributions" means the Excess Contributions which were employee contributions and which were not picked up by the employer under the provisions of Code Section 414(h)(2).
"Pre-tax Excess Contributions" means the Excess Contributions which were picked up by the employer under the provisions of Code Section 414(h)(2).
"Private Letter Ruling" means the private letter ruling issued by the Internal Revenue Service to the Board.
"System" means the Uniform Retirement System for Justices and Judges.
"Transfer Legislation" means Enrolled House Bill 1858 of the 1st Session of the 50th Legislature, as it amends Section 1102A of Title 20 of the Oklahoma Statutes.
Okla. Admin. Code § 590:15-3-2