OK SB1040

Amends Oklahoma Law Enforcement Retirement System provisions to clarify that trustee-to-trustee transfers for service credit purchases must be from "non-Roth funds" rather than allowing transfers from any qualifying account type

Specifies that "Roth accounts" (replacing "Roth IRAs"), Coverdell Education Savings Accounts, and after-tax contributions cannot be used to purchase service credit for reinstatement, prior service, military service, or termination credit

Allows service credit purchases through cash lump-sum payments, trustee-to-trustee transfers from 403(b), 457(b), or 401(a) plans, direct rollovers from traditional IRAs, or any combination of these methods

Updates statutory references from Title 85 to Title 85A for workers' compensation provisions related to temporary disability benefits

Declared an emergency measure, taking effect immediately upon passage and approval