OK SB2130

Amends the Oklahoma Firefighters Pension and Retirement System statutes to make language gender-neutral and update definitions, effective dates, and statutory citations.

Modifies the Deferred Option Plan to allow certain surviving spouses and disabled members to make retroactive elections within specified timeframes (90 days to 2 years depending on circumstances).

Allows direct rollovers of eligible distributions to Roth IRAs (effective January 1, 2008) and permits nonspouse designated beneficiaries to roll over distributions to inherited IRAs.

Clarifies that sick leave and burn injury salary payments are deemed part of a firefighter's gross salary for pension calculation purposes, with contributions required on such payments.

Eliminates mandatory retirement age requirements for the Oklahoma Law Enforcement Retirement System, allowing members to continue working past age 60 if they choose.