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Sec. 4.1904. Reemployment After Military Service.
 
   (a)   Notwithstanding any provision of the Fire and Police Pension Plan to the contrary, contributions, benefits and service credit with respect to qualified military service while a member of the Harbor Department, Fire Department or the Police Department will be provided in accordance with Section 414(u) of the Internal Revenue Code.
 
   (b)   Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in chapter 43 of Title 38, United States Code), to the extent required by Section 401(a)(37) of the Internal Revenue Code, qualified survivors of a member in the Plan are entitled to any additional benefits that the Plan would provide if the member had resumed employment and then died, such as survivor benefits that are contingent on the member's death while employed.
 
   (c)   Effective with respect to deaths and disabilities occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in Chapter 43 of Title 38, United States Code), to the extent permitted by Section 414(u)(8) of the Internal Revenue Code, for vesting and accrual purposes, the member will be treated as having earned years of service for the period of qualified military service, having returned to employment on the day before the death or disability, and then having terminated on the date of death or disability. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.
 
   (d)   Beginning January 1, 2009, to the extent required by Section 414(u)(12) of the Internal Revenue Code, an individual receiving differential wage payments (as defined under Section 3401(h)(2) of the Internal Revenue Code) from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under Section 415(c) of the Internal Revenue Code. This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.
 
SECTION HISTORY
 
Added by Ord. No. 174,803, Eff. 9-16-02.
Amended by: In Entirety, Ord. No. 182,628, Eff. 7-16-13.