§ 22.3-74. Military service.

Notwithstanding any provision of this chapter to the contrary, benefits and service credit with respect to qualified military service will be provided in accordance with Section 414(u) of the Internal Revenue Code of 1986, as amended, and the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA).

(a)

To the extent not inconsistent with the foregoing, the following special rules shall apply in case of reemployed veterans notwithstanding any other provision of the plan:

(1)

A reemployed veteran shall not be considered to have incurred a break in service by reason of his qualified military service.

(2)

Qualified military service of a reemployed veteran shall be counted as service for vesting under the plan. For periods prior to July 1, 2014, qualified military service shall be counted for benefit accrual purposes and for a hybrid member, qualified military service after June 30, 2014, shall also be counted for benefit accrual purposes.

(b)

Notwithstanding any other provision of the plan, in order for the qualified military service after June 30, 2014, to be counted as service for members other than hybrid members, a reemployed veteran shall be entitled to make the member contributions for the period of his qualified military service following his return to the employer's service as follows:

(1)

Such contributions must be made during the period which begins on the date of reemployment with the participating employer following such qualified military service and ends on the earlier of (A) the reemployed veteran's severance from employment with the participating employer, or (B) at the end of the period equal to the lesser of (I) three (3) times the reemployed veteran's period of qualified military service, or (II) five (5) years.

(2)

Earnable compensation to be used for purposes of determining the member contribution and benefit accrual with respect to a period of qualified military service shall mean the earnable compensation (as otherwise defined in the plan but based on rate of pay) which the reemployed veteran would have received but for his qualified military service. If a reemployed veteran's pay is not readily determinable, the reemployed veteran's earnable compensation shall then be his average earnable compensation for the twelve-month period (or actual shorter period of employment) immediately preceding his qualified military service.

(3)

The board shall adopt procedures relating to the reemployed veteran's right to make member contributions for the period of his qualified military service following his return to the participating employer's service.

(c)

To the extent required by USERRA or Section 401(a)(37) of the [Internal Revenue] Code for purposes of determining vesting in accrued benefits and entitlement to death benefits under the plan, in the event a member ceases to be an employee in order to perform qualified military service and dies on or after January 1, 2007, while performing qualified military service, the member's death shall be considered to have occurred while he was an employee and, if he ceased to be an eligible employee in order to perform qualified military service, while he was an eligible employee so that his beneficiaries are entitled to any additional benefits provided under the plan (other than benefit accruals relating to the period of qualified military service unless otherwise expressly provided), including, without limitation, any additional or enhanced vesting or death benefits, had the member resumed employment with the participating employer and then terminated employment on account of death.

(d)

For purposes of this paragraph, the following terms have the following meanings:

(1)

"Qualified military service" means any service in the uniformed services (as defined in Chapter 43 of Title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service and to the employer.

(2)

"Reemployed veteran" means a person who is or, but for his qualified military service, would have been a member at some time during his qualified military service and who is entitled to the restoration benefits and protections of the USERRA with respect to his qualified military service and the plan.

(Ord. No. 39450, § 2, 7-16-12)

(Ord. No. 39450, § 2, 7-16-12)