(A) Any member of the system created by this subchapter or any probationary employee in the Fire or Police Department who enlists while the United States is in any armed conflict whether by, or as a result of, a declaration of war, or while the United States is in an active combatant under the direction of the United Nations, or any member who is involuntarily called into active military service with any branch of the Army of the United States, the Coast Guard of the United States, the United States Navy, the United States Air Force, the Merchant Marine, or the Marine Corps of the United States, shall be entitled to preserve all retirement rights and privileges under this subchapter.
(B) Differential wage payment. For years beginning after December 31, 2008, (i) an individual receiving a differential wage payment, as defined in Section 3401(h)(2) of the Internal Revenue Code, shall be treated as an employee of the employer making the payment, (ii) the differential wage payment shall be treated as compensation, and (iii) the plan shall not be treated as failing to meet the requirements of any provision described in Section 414(u)(1)(C) of the Internal Revenue Code by reasons of any contribution or benefit which is based on the differential wage payment.
(C) Death during qualified military service. In the case of a death or disability occurring on or after January 1, 2007, if a participant dies while performing qualified military service (as defined in Section 414(u) of the Internal Revenue Code), the survivors of the participant are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the plan as if the participant had resumed and then terminated employment by the city on account of death.
(‘69 Code, § 5-163) (Ord. 557, passed 2-19-81; Am. Ord. 1353, passed 9-20-00; Am. Ord. 1480, passed 3-17-04; Am. Ord. 1819, passed 5-6-15)