Okla. Admin. Code § 260:40-21-2
Neither the employer, the Plan Administrator, nor any agent or representative thereof, represents that the Flexible Benefits Plan, the benefits provided, or contributions made pursuant to the Flexible Benefits Plan are at any particular point in time nondiscriminatory as determined in accordance with the applicable provisions of the Internal Revenue Code and regulations promulgated thereunder. The employer, the Plan Administrator, and any agent or representative thereof shall be held harmless by any employee, participant, their representatives, heirs, beneficiaries, administrators, or assigns from any and all tax liability of any nature that might arise by reason of the Flexible Benefits Plan being deemed discriminatory at any time and in any regard or by reason of plan qualification requirements.
Okla. Admin. Code § 260:40-21-2