Section 45-8A-22.73 Credit for military service.

Section 45-8A-22.73

Credit for military service.

(a) Military service. The plan will grant continuous service in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) (38 USC § § 4301-4333) for a participant who was an employee immediately prior to the commencement of military service as defined in USERRA, provided such participant returns to employment with the city within the "Required Period" of time set forth in paragraphs (1) through (4) of this section. Continuous service shall only be granted if the participant fulfills the requirements of subsection (c) of this section.

(b) Under USERRA, the "Required Period" depends on the length of military service. In general, the required period is:

(1) One day after a participant's military service ends (if such service was less than 31 days).

(2) Fourteen days after a participant's military service ends (if such service was more than 30, but less than 181 days).

(3) Ninety days after a participant's military service ends (if such service was more than 180 days).

(4) If a participant is hospitalized for or recovering from an illness or injury that was incurred or aggravated during military service, USERRA requires that such participant register for reemployment with the city as soon as he has recovered. Except as otherwise provided by USERRA, this recovery period cannot exceed two years.

(c) A participant who enters the Armed Forces of the United States for a period of not more than five years (consecutive or individual years), is separated from active duty under conditions other than a dishonorable discharge, and returns to or makes himself or herself available for work within the period specified in subdivisions (1) through (4) of subsection (b) of this section, shall be granted not to exceed one year of continuous service in any one calendar year, up to a maximum of five years of continuous service, for such active duty in the armed forces.

(d) A participant returning from military service who meets the requirements of subsections (a) and (b) shall have the right to make up his or her participant contributions and thereby receive continuous service equal to his or her period of military service, to a maximum of five years. Such participant must notify the retirement board upon reemployment of his or her desire to repay his participant contributions. Such contributions shall be made either in a lump sum payment or on a post-tax basis over a period equal to the lesser of three times his or her military service or five years. The amount of participant contributions owed to the plan shall be equal to the participant contribution rate in effect immediately prior to the commencement of military service, multiplied by the participant's compensation for the preceding 12-month period prior to his or her military service, multiplied by the number of years and months of military service, to a maximum of five years; plus compounded interest at the rate of three and one-half percent annually.

(e) To the extent required by USERRA, a participant must inform the city in writing before entering military service in order to be eligible for continuous service as described above.

(f) Except as provided in this section, a participant shall not receive credited service for periods of absence from employment during which he receives no compensation from the city.

(Act 2002-298, p. 815, §15; Act 2002-304, p. 841, §15.)