No retirement funds shall be transferred or accepted for transferred state portable service until receipt of the signed final election form. Funds shall be credited to the member in the same manner as they were held in the sending system. For example, employer contributions in the sending system shall be maintained as employer contributions in the receiving system and pre-tax employee contributions in the sending system shall be maintained as pre-tax employee contributions in the receiving system.
Okla. Admin. Code § 590:10-11-15