Oklahoma Code § 2-15-14

Title 2. Agriculture: Retirement pay for employees of Agricultural Fair
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Corporations.
The Board of Directors of any nonprofit Agricultural Fair
Corporation organized under the laws of the State of Oklahoma may
establish a retirement pay plan for any of its employees faithfully
performing his or her duties for a period of more than thirty (30)
years.  The payments shall be considered a part of current operating
expenses of the corporation and the amount of the payments and
methods of making the payments shall be determined from year to year
by the Board of Directors as they may see fit.

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