Okla. Admin. Code § 260:40-23-2
The following words and terms, when used in this subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Qualified benefits expenses" means any expenses incurred by a participant as payment for the amount of premium expense for any benefit offered by the Plan Administrator providing those qualified benefits expenses are for those amounts that exceed the flexible benefits allowance and are employee's expenses for employee group term life insurance up to $50,000, health, dental, vision, accidental death and dismemberment, long and short term disability and similar benefits which may be offered pursuant to Section 125 of the Internal Revenue Code and regulations promulgated thereunder.
"Qualified benefits" means one or more benefits plans offered by the Plan Administrator in the Cafeteria Plan for use in the Flexible Benefits Plan. For the Cafeteria Plan, the Plan Administrator shall only permit insurance premium expenses to be made by a participant on a pre-tax basis under those insurance plans which qualify for pre-tax contributions under Section 125 of the Internal Revenue Code and regulations promulgated thereunder. The Plan Administrator shall certify its selections and related periods of coverage, a record of which shall be permanently maintained as part of the written State Employees Benefits Plan documents.
Okla. Admin. Code § 260:40-23-2