Payment of qualified health insurance premiums.
Oklahoma City Municipal Code § 40-88
in effect§ 40-88. - Payment of qualified health insurance premiums.
(a) A Participant who is an eligible retired public safety officer and who wishes to have direct payments made toward the Participant's qualified health insurance premiums from the Participant's monthly Disability allowance or monthly Retirement Benefits must make a written election in accordance with Code Section 402(l), on the form provided by the System, as follows:
(1) the election must be made after the Participant separates from service as a public safety officer with the City;
(2) the election shall only apply to distributions from the System after December 31, 2006, and to amounts not yet distributed to the eligible retired public safety officer;
(3) direct payments for an eligible retired public safety officer's qualified health insurance premiums can only be made from the Participant's monthly Disability allowance or monthly Retirement Benefits from the System and cannot be made from a partial lump-sum payment pursuant to Section 40-81; and
(4) the aggregate amount of the exclusion from an eligible retired public safety officer's gross income is $3,000.00 per calendar year.
(b) For purposes of this section, the following definitions shall apply:
(1) a "public safety officer" is a Participant serving a public agency in an official capacity, with or without compensation, as a law enforcement officer, firefighter, chaplain, or as a member of a rescue squad or ambulance crew.
(2) an "eligible retired public safety officer" is a Participant who, by reason of Disability, or attainment of his or her Normal Retirement Date or Age, is separated from service as a public safety officer with the City.
(3) "qualified health insurance premiums" effective for distributions in taxable years beginning after December 31, 2006, are for coverage for the eligible retired public safety officer, the eligible retired public safety officer's spouse, and dependents (as defined in Code Section 152) by an accident or health plan or a qualified long-term care insurance contract (as defined in Code Section 7702B(b)). The health plan does not have to be sponsored by the City.
(c) For distributions made after December 29, 2022, the election provided for under Code Section 402(l) for an eligible retired public safety officer, may be made whether payment of the premiums is made directly to the provider of the accident or health plan or qualified long-term care insurance contract by deduction from a distribution from the System or is made to the Participant.
(d) The Board of Trustees may promulgate such rules or procedures as are necessary to implement the provisions of this section or to facilitate a Participant's election under Code Section 402(l).
(Ord. No. 23463, § 3, 10-9-07; Ord. No. 24604, § 1, 1-29-13; Ord. No. 27456, § 4, 11-7-23)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH40PERESY_ARTIIIPERE_DIV1EMREPR_PTBGEPR_S40-88PAQUHEINPRFetched: 10/28/2026