Okla. Admin. Code § 260:40-7-36
Benefits payable under the Flexible Benefits Plan shall not be subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge, garnishment, execution, or levy of any kind, either voluntary or involuntary, including any such liability which is for alimony or other payments for the support of a spouse or former spouse, or for any other relative of the employee, prior to actually being received by the person entitled to the benefit under the terms of the Flexible Benefits Plan. Any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge, or otherwise dispose of any right to benefits payable pursuant to the Flexible Benefits Plan, shall be void. The employer or the Plan Administrator shall not in any manner be liable for, or subject to, the debts, contracts, liabilities, engagements, or torts of any person entitled to benefits as provided in this Chapter.
Okla. Admin. Code § 260:40-7-36