§ 19-2-1014 — Compliance With Federal Laws Regarding Service In Uniformed Services

Montana § 19-2-1014

• Jurisdiction: Montana
• Title 19: PUBLIC RETIREMENT SYSTEMS
• Ch. 2: PUBLIC EMPLOYEES' RETIREMENT GENERAL PROVISIONS
• Part 10: Special Provisions

Text

19-2-1014 . Compliance with federal laws regarding service in uniformed services. (1) With respect to a member's death occurring on or after January 1, 2007, while the member is performing qualified service in the uniformed services as defined in 38 U.S.C. 4303 and to the extent required by section 401(a)(37) of the Internal Revenue Code, 26 U.S.C. 401(a)(37), the designated beneficiaries are entitled to benefits that the system would have provided if the member's death had occurred while in covered employment. In any event, a deceased member's period of qualified service in the uniformed services must be counted for vesting purposes.
(2) With respect to a member's disability occurring on or after January 1, 2009, while the member is performing qualified service in the uniformed services as defined in 38 U.S.C. 4303 and to the extent permitted by section 414(u)(9) of the Internal Revenue Code, 26 U.S.C. 414(u)(9), the member is entitled to any benefits that the system would have provided had the member become disabled while in covered employment.

Legislative History

En. Sec. 24, Ch. 284, L. 2009; amd. Sec. 5, Ch. 240, L. 2013; amd. Sec. 3, Ch. 140, L. 2015.