A. Intervening. Any member who enters active military service at a time when he is a member of the plan shall have his years (or completed calendar months) of active military service, not to exceed a total of five, credited as years of service for retirement purposes; provided that:
(1) He receives an honorable discharge, certificate of satisfactory service or the equivalent thereof, and produces same to the Board.
(2) He is re-employed by the City within 90 days of such discharge or within such longer period as his re-employment rights are protected by law.
(3) He shall pay into the fund the amount which he would have been obligated to pay during the period of his military service, but not to exceed a total of five years, if he had been an active employee of the City, which amount shall be based on his salary or wages as a City employee immediately before his departure for active military service.
Members hired after December 31, 2011, may not purchase intervening military service credit.
[Added 9-14-2015 by Ord. No. 47-2015]
B. Nonintervening. Any member who has not retired and who entered military service subsequent to September 1, 1940, and was not a member of the plan prior to such military service, shall be entitled to make application (on a form, if any, prescribed by the Board) to the plan and have completed months of military service, not to exceed five years, credited as years of service for retirement purposes, under the following conditions:
(1) The member shall pay to the fund an amount equal to the total of Subsection B(1)(a) and (b) below:
(a) An amount equivalent to the pension contribution of Patrol Trainee for the first year, Patrolman 1 for the second year, Patrolman 2 for the third year and Patrolman 3 for the fourth and fifth years during the years the military service was credited, each of which to be determined as of the date the employee becomes a member.
(b) An amount equivalent to 15.7% of such member's salary representing the City's normal cost (as determined by the actuary), or such rate as computed under the most recent actuarial valuation available as of the date the person becomes a member.
(2) A member who has not completed payment, either through payroll deduction or by any other payment method, of the entire amount required under the previous subsections by the time the member files a letter of resignation or retirement the member shall not be permitted to receive credit for such nonintervening military service. Any partial payment made by such member on or prior to termination of the member shall be refunded to such member.
Members hired after December 31, 2011, may not purchase nonintervening military service credit.
[Added 9-14-2015 by Ord. No. 47-2015]
C. USERRA and HEART requirements. Effective December 12, 1994, any member who is absent on account of qualified military service and returns to City service within the period of time during which his reemployment rights are protected by federal law shall receive service credit, contributions, benefits and other rights provided under this subsection in lieu of the service credit, contributions, benefits or other rights to which the member would otherwise be entitled under this section, except to the extent the member would be entitled to more advantageous service credit, contributions, or benefits or more valuable rights under other provisions of this section. A member described in this subsection shall be credited with years of service for the full period of qualified military service, provided such member pays into the fund an amount equal to the contributions such member would have been required to make but for his absence on account of qualified military service, within the five-year period of time beginning on his reemployment date (or the lesser period of time beginning on such reemployment date that is three times the length of his qualified military service), and the City shall make all contributions that would have been due on account of such member contributions, and the member shall be entitled to all other rights and benefits accruing on account of such contributions and service. For purposes of this subsection, a member shall be treated as having received compensation during his qualified military service based on the rate of compensation the member would have received but for his qualified military service compensation, or if such amount is not reasonably certain, his average compensation during the twelve-month period immediately preceding his qualified military service (or, if shorter, the period of time immediately preceding his qualified military service). This subsection shall be applied in a manner consistent with Section 414(u) of the Code.
(1) Effective January 1, 2007, in the case of a member who dies while performing qualified military service, the member's surviving beneficiary shall be entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided herein as though the member had resumed employment with the City on the day before death and then terminated employment on account of death in accordance with Section 401(a)(37) of the Code.
(2) Effective with respect to years beginning after December 31, 2008, for purposes of applying the limits on annual benefits and contributions and for purposes of applying other applicable provisions of the Code, but not for purposes of determining benefits and contributions, "compensation" shall also include differential wage payments, as defined in Section 3401(h) of the Code, paid by the City to an employee on account of qualified military service.