(A) Consistent with 38 U.S.C. § 4318(a)(2)(A) and I.R.C. § 414(u)(8)(A), a person re-employed under 38 U.S.C. §§ 4301 et seq. shall be treated as not having incurred a break-in-service by reason of such person’s period(s) of qualified military service.
(B) Consistent with 38 U.S.C. § 4318(a)(2)(B) and I.R.C. § 414(u)(8)(B), upon re-employment under 38 U.S.C. §§ 4301 et seq., each period of qualified military service shall constitute service under this plan for the purpose of determining the non-forfeitability of the participant’s accrued benefits under this plan and for the purpose of determining the accrual of benefits under this plan.
(Ord. NIRC 97-1, passed 1-15-1997)