North Dakota § 39-03.1-10.3 Military service under the Uniformed Services Employment and Re-employment Rights Act - Member retirement credit

North Dakota Statutes

§ 39-03.1-10.3 — Military service under the Uniformed Services Employment and Re-employment Rights Act - Member retirement credit

North Dakota § 39-03.1-10.3

Title 39Motor Vehicles

Ch. 39-03.1Highway Patrol Troopers' Retirement System

This text of North Dakota § 39-03.1-10.3 (Military service under the Uniformed Services Employment and Re-employment Rights Act - Member retirement credit) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 39-03.1-10.3 (2026).

Text

Re-employment Rights Act - Member retirement credit.
A member re-employed under the Uniformed Services Employment and Re-employment
Rights Act of 1994, as amended [Pub. L. 103-353; 108 Stat. 3150; 38 U.S.C. 4301-4333], is
entitled to receive retirement credit for the period of qualified military service. The required
contribution for the credit, including payment for retiree health benefits, must be made in the
same manner and by the same party as would have been made had the employee been
continuously employed. If the salary the member would have received during the period of
service is not reasonably certain, the member's average rate of compensation during the
twelve-month period immediately preceding the member's period of service or, if shorter, the
period of employment immediately pr

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Re-employment Rights Act - Member retirement credit.
A member re-employed under the Uniformed Services Employment and Re-employment
Rights Act of 1994, as amended [Pub. L. 103-353; 108 Stat. 3150; 38 U.S.C. 4301-4333], is
entitled to receive retirement credit for the period of qualified military service. The required
contribution for the credit, including payment for retiree health benefits, must be made in the
same manner and by the same party as would have been made had the employee been
continuously employed. If the salary the member would have received during the period of
service is not reasonably certain, the member's average rate of compensation during the
twelve-month period immediately preceding the member's period of service or, if shorter, the
period of employment immediately preceding that period, times the number of months of credit

being purchased must be used. Employees must be allowed up to three times the period of
military service or five years, whichever is less, to make any required payments. This provision
applies to all qualifying periods of military service since October 1, 1994. Effective for years after
December 31, 2008, compensation for purposes of Internal Revenue Code section 415 [26
U.S.C. 415], as amended, includes military differential wage payments, as defined in Internal
Revenue Code section 3401(h) [26 U.S.C. 3401(h)], as amended. Any payments made by the
member to receive qualifying credit inconsistent with this provision must be refunded.
Employees shall make application to the employer for credit and provide a DD Form 214 to
verify service. After December 31, 2006, if a participating member dies while performing
qualified military service, as defined in section 414(u)(5) of the Internal Revenue Code
[26 U.S.C. 414(u)(5)], as amended, the deceased member's beneficiaries are entitled to any
death benefits, other than credit for years of service for purposes of benefits, which would have
been provided under the plan if the participating member had resumed employment and then
terminated employment on account of death. The period of that member's qualified military
service is treated as vesting service under the plan.