Okla. Admin. Code § 590:15-5-2
The following words or terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Administrator" means the Oklahoma Public Employees Retirement System.
"Beneficiary" means any person named by a member to receive any benefits as provided by 20 O.S. §§ 1101 et seq. If there is no beneficiary living at time of member employee's death, the member's estate shall be the beneficiary.
"Board" means the Oklahoma Public Employees Retirement System Board of Trustees.
"Code" means the Internal Revenue Code of 1986, as amended, as applicable to a governmental plan, or corresponding provisions of any subsequent federal income tax law.
"Employer" means the State of Oklahoma, which has agreed to make contributions to the URSJJ Plan on behalf of its employees.
"Excess Benefit" means the benefit determined in accordance with 590:15-5-5(a) and Section 4.01 of the Excess Benefit Plan document.
"Excess Benefit Fund" means the trust fund established by the Board pursuant to Article VI of the Excess Benefit Plan document, pursuant to the provisions of 20 O.S. § 1104.1, and as set forth in 590:15-5-7.
"Excess Benefit Plan" means the "Uniform Retirement System for Justices and Judges Excess Benefit Plan and Trust" established pursuant to Code Section 415 and 20 O.S. §1104.1.
"Participant" means a Retiree or Beneficiary who is entitled to benefits under the Excess Benefit Plan.
"Plan Year" means the calendar year for the purpose of this Excess Benefit Plan.
"Retiree" means a member who has retired under the URSJJ Plan.
"Retirement Benefit" means a monthly income with benefits accruing from the first day of the month coinciding with installments by the URSJJ Plan, whether payable for a temporary period or following retirement and ending on the last day of the month in which death occurs throughout the future life of a Retired Member or the actuarial equivalent thereof paid in such manner as specified by the member pursuant to 20 O.S. §§ 1101 et seq. or as otherwise allowed to be paid at the discretion of the Board, without regard to any limitations on such retirement income or benefit under Code Section 415(b).
"Retirement Fund" means the reserves of the URSJJ Plan.
"State" means the State of Oklahoma.
"Trustees" means the members of the Board.
"URSJJ Plan" means the retirement plan administered by the Oklahoma Public Employees Retirement System. The URSJJ Plan document consists of the applicable Oklahoma statutes and rules and regulations.
Okla. Admin. Code § 590:15-5-2