3.28.630 - Military service defined - Deemed federated city service when - Conditions.
Subject to the provisions of Section 3.28.1090, "federated city service" shall be deemed to include military service rendered by a member on or after July 1, 1975, while a member of this system, and such member shall be entitled to credit for such service, if and only if he or she is entitled to credit for such service under the following provisions of this section, and then only to the extent and for the purpose or purposes hereinafter provided in this section.
A. Military service defined. As used in this section, "military service" shall be deemed to mean service rendered on or after July 1, 1975, as a member of the Armed Forces of the United States or of the Merchant Marine of the United States, either during a war including the United States as a belligerent or in any other national emergency, or in time of peace if the person performing such service is drafted for such service by the United States.
B. Military service because of which city must make member contributions.
1. If, on or after July 1, 1975 and ending on November 23, 2013, while he or she is a member of this system, and while on leave of absence without compensation to engage in military service, a member of this system renders military service other than as a member of the Merchant Marine of the United States, and if, in addition, said member returns to federated city service after discharge under conditions other than dishonorable within six months after such discharge or within six months after any period of rehabilitation afforded by the United States government, including a period of rehabilitation for purely educational purposes, the city shall contribute to this system on behalf of such member such amounts of contribution which would have been payable by said member, together with such additional amounts as would have been payable by the city, on the basis of compensation earnable at the commencement of said member's absence plus the annual salary adjustments which he or she would have received if said member had remained in federated city service and had not left for said military service. For purposes of this subsection, said member absent on said military service shall be deemed to have received a rating for the period of such absence entitling him or her to annual salary adjustment. Also, for purposes of this subsection, a member who is granted a leave of absence or placed on a city civil service reemployment list as of the same date he or she was reinstated from military leave, if said date of reinstatement is within the abovementioned six months, shall be considered as having returned to city service within the abovementioned six months if he or she returns to city service at the end of such leave of absence or upon offer of employment from the reemployment list or if he or she retires under this system for service or disability during such leave.
2. Any military service mentioned in this subsection, because of which the city is required to make all of the contributions above specified in this subsection, shall be deemed to be federated city service for which said member shall be entitled to credit in the same manner as if he or she had not been absent from federated city service during such time.
3. For the purposes of this Subsection B., "leave of absence without compensation to engage in military service" shall include any leave of absence to engage in qualified military service granted on or after September 1, 1990, during which the member receives compensation from the city pursuant to an action of the city council approving special or supplemental pay or benefits for persons on leave for military duty.
C. Military service because of which member must make member contributions.
1. Subject to the provisions of Section 3.28.1090, effective November 24, 2013, a member of this system on leave of absence with compensation to engage in qualified military service, as defined under Internal Revenue Code section 414(u)(5), shall contribute to the system before retirement, at times and in the manner prescribed by the retirement board, amounts equal to the contributions which would have been payable by said member to the system on the basis of his or her compensation earnable at the commencement of the leave of absence if he or she had remained in city service Because said member is required to contribute, "federated city service" shall be deemed to include such qualified military service and the member shall receive credit for the qualified military service in the same manner as if he or she had not been absent but were still in federated city service.
2. Because the member is required to contribute as aforesaid, the city shall also contribute during the period the member is on leave of absence with compensation to engage in qualified military service.
3. For the purposes of Subsection C., "leave of absence with compensation to engage in qualified military service" shall include any leave of absence to engage in qualified military service granted on or after September 1, 1990, during which the member receives compensation from the city pursuant to an action of the city council approving special or supplemental pay or benefits for persons on leave for military duty. A "leave of absence with compensation to engage in qualified military service" shall only include compensation paid from the city and shall not include compensation paid to member by the state or federal government.
D. Military service because of which member may make member contributions.
1. Subject to the provisions of Section 3.28.1090, effective November 24, 2013, a member of this system on leave of absence without compensation to engage in qualified military service, as defined under Internal Revenue Code section 414(u)(5), may receive credit for all or any part of such service if the member contributes to the system, either during his or her absence on qualified military service or upon his or her return to federated city service, at times and in the manner prescribed by the retirement board, amounts equal to the contributions which would have been payable by said member to the system on the basis of his or her compensation earnable at the commencement of the leave of absence if he or she had remained in city service, provided, however, that payment of such member contributions is completed before retirement and during a period beginning with the date of the member's reemployment and whose duration is three times the period of such member's qualified military service, but not greater than five years, or such other period as may be permitted under Internal Revenue Code section 414(u). To the extent said member does so contribute, "federated city service" shall be deemed to include such qualified military service and the member shall receive credit for the qualified military service in the same manner as if he or she had not been absent but were still in federated city service. To the extent said member does not contribute as aforesaid, such qualified military service shall be credited to said member as federated city service only for the purpose of determining said member's eligibility for benefits under this system and such qualified military service shall not be credited for the purpose of determining the amount of such benefits.
2. To the extent the member elects to contribute as aforesaid and does so contribute, the city shall also contribute because of such qualified military service to the same extent as it would have contributed if the member had not been absent without compensation on qualified military service.
3. For the purposes of Subsection D., "leave of absence without compensation to engage in qualified military service" means any leave of absence to engage in qualified military service where the member receives no compensation from the city.
E. Manner in which city may contribute. Any contributions required of the city by the provisions of this section may be made in one sum or in the manner in which other contributions are made. Anything elsewhere in this Chapter 3.28 to the contrary notwithstanding, no contributions made by the city pursuant to the provisions of Subsection B. of this section can ever be withdrawn by or paid to a member or any of the member's survivors or beneficiaries or estate.
F. Part-time employees. The provisions of this section shall apply to part-time employees only to the extent that they were in this system prior to entry into the qualified military service.
(Prior code § 2904.1203; Ords. 24036, 28885, 29321.)