§ 5-1-206. SAME—MEMBER ENTERING ARMED SERVICES; MILITARY SERVICE CREDIT.

(a)

Anything in this subtitle to the contrary notwithstanding, if any member enters military service and does not withdraw the member's contributions, and if the member returns to service as an employee within one (1) year after having been honorably discharged from the Armed Forces or separated therefrom under honorable conditions, membership service credit shall be granted by the Board of Trustees for the period of such service in the Armed Forces, provided the member elects to make up the member's contributions for the period of the member's service in the Armed Forces within a reasonable period after the member's reemployment, such contributions to be based on the actual average member contributions made by the member during the 12-month period prior to military service or, if membership service is less than 12 months, the average actual employee contributions for the actual length of continuous service in the retirement system. Any employee who entered directly into the Armed Forces of the United States before the date of establishment by reason of induction under any applicable Selective Service Act, by reason of the activation of a reserve unit of which the employee may be a member or as the result of the employee's initial enlistment therein and who returns to service within one (1) year after having been honorably discharged from the Armed Forces and who elects to become a member within thirty (30) days thereafter, may be deemed by the Board of Trustees to be a member at establishment and to be entitled to credit for prior service, and for service in the armed forces after the date of establishment, under the same conditions as credit for membership service is allowed members entering into the Armed Forces after the date of establishment.

(b)

Notwithstanding any other provision of this section, credit for military service shall be granted to any member who has not met the conditions set forth in this section, upon the attainment by that member of five (5) years of creditable service or ten (10) years of creditable service for a member who began service after July 1, 2007, provided that the service credit so granted shall not exceed four (4) years. No such service credit shall be granted to a member if the member has received credit for a period of military service under any other retirement system for which retirement benefits have been or will be received by the member; provided that this exclusion shall not apply to any credit provided through old-age or survivors insurance benefits under the Social Security Law, or the Railroad Retirement Act. Upon the member's attainment of five (5) years of creditable service or ten (10) years of creditable service for a member who began service after July 1, 2007, any current member of the system who, prior to attaining five (5) or ten (10) years, as applicable, of creditable service, had made up the member's contributions for the period of the member's service in the armed forces pursuant to the provisions of this section shall, within sixty (60) days of that date or the date on which the member first completes five (5) or ten (10) years, as applicable, of creditable service, whichever is later, receive a refund of said contributions, with interest thereon at a rate to be set by the Board of Trustees for the period from the date the make-up payment was made or the date the employee first completes five (5) or ten (10) years, as applicable, of creditable service, as applicable. The county shall make all necessary contributions to the pension accumulation fund for the funding of military service credit upon the attainment of five (5) or ten (10) years, as applicable, of creditable service by any member so entitled to the credit.

(c)

Notwithstanding any other provision of this subtitle, effective December 12, 1994, contributions, benefits, and service credits with respect to qualified uniformed service duty shall be provided in accordance with § 414(u) of the Internal Revenue Code of 1986.

(d)

(1)

To the extent required by § 401(a)(37) of the Internal Revenue Code, a member who dies on or after January 1, 2007 while performing qualified military service as defined in Chapter 43, Title 38 of the United States Code shall receive any additional benefits that the system provides for any member who resumes employment after completing military service and then dies, including any death benefits that are contingent on the member's death while employed.

(2)

Additional benefits under this subsection mean service time vesting and does not mean additional benefit accrual. For this purpose, the individual is deemed to have made employee contributions in an amount equal to the actual average member contributions made by the member during the 12-month period prior to military service or, if membership service is less than 12 months, the average actual employee contributions for the actual length of continuous service in the retirement system.

(e)

A member who becomes disabled or dies on or after January 1, 2007 while performing qualified military service as defined in Chapter 43, Title 38 of the United States Code shall be treated as having returned to employment on the day before the death or disability and then terminated on the date of death or disability.

(f)

(1)

This subsection applies to a member called to military service and returns to county service who received differential wage payments as provided in Rule 24.01.B.1. of the Personnel Rules, Rule 12.01.B.1. of the Special Personnel Rules for the Police and Fire Departments, or any similar practice not otherwise subject to the Personnel Rules.

(2)

Differential wages shall be treated as compensation.

(3)

The system shall provide benefits to the employee based on the differential wage payments.

(1988 Code, § 23-41) (Bill No. 32-03, § 1, 6-30-2002, 7-1-2004; Bill No. 42-07, § 2, 6-6-2007; Bill No. 87-15, § 2, 1-1-2012 )

Editor's note:
  Section 3 of Bill No. 87-15 provides that this Act, having passed by the affirmative vote of five members of the County Council shall take effect retroactive to January 1, 2012.