§ 54-52-17.14 — Military service under the Uniformed Services Employment and Reemployment Rights Act - Member retirement credit

North Dakota § 54-52-17.14

• Jurisdiction: North Dakota
• Title 54: State Government
• Ch. 54-52: Public Employees Retirement System

Text

Reemployment Rights Act - Member retirement credit.
A member reemployed under the Uniformed Services Employment and Reemployment
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. If a participating member dies after December 31, 2006, while performing
qualified military service, as defined in section 414(u)(5) [26 U.S.C. 414(u)(5)] of the Internal
Revenue Code, as amended, the deceased member's beneficiaries are entitled to any death
benefits, other than credit for years of service for purposes of benefits, that 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 such member's qualified military
service is treated as vesting service under the plan.