If the Participant continues his employment after attaining 72 years of age or such other date as may be permitted by the federal Internal Revenue Code, all benefits payable under the Plan may be deferred until the Participant retires, terminates his employment or dies. If the Participant is not an active State Employee, the payment of benefits must begin no later than April 1 of the calendar year following the calendar year in which the Participant attained age 72 or such other date as may be permitted by the federal Internal Revenue Code.
Okla. Admin. Code § 590:35-13-3