§ 33.89. SEPARATION FROM EMPLOYMENT FOR MILITARY SERVICE.

(A)

The years or parts of a year that a member serves in Qualified Military Service of the Armed Forces of the United States, the United States Merchant Marine or the United States Coast Guard, voluntarily or involuntarily, after separation from city employment, shall be added to his years of credited service for all purposes, including vesting, provided that:

(1)

The member must return to City employment within one year from the earlier of the date of his military discharge or his release from service.

(2)

The maximum credit for military service pursuant to this Section shall be five (5) years.

(3)

In order to qualify for credited service pursuant to this Section, the member must have been discharged or released from service under honorable conditions. This Section is intended to meet or exceed the minimum requirements of USERRA. To the extent that this Section does not meet the minimum standards of USERRA, as it may be amended from time to time, the minimum standards of USERRA shall apply.

(B)

Death Benefits. In the case of a death or disability occurring on or after January 1, 2007, if a participant dies while performing Qualified Military Service, the survivors of the participant are entitled to any additional benefits (other than benefit accruals relating to the period of Qualified Military Service) provided under the plan as if the participant had resumed and then terminated employment with the City on account of death.

(C)

Differential Wage Payments. For years beginning after December 31, 2008, (i) an individual receiving a differential wage payment, as defined in Section 3401(h)(2) of the Internal Revenue Code, shall be treated as an employee of the employer making the payment, (ii) the differential wage payment shall be treated as compensation, and (iii) the plan shall not be treated as failing to meet the requirements of any provision described in Section 414(u)91)(c) of the Internal Revenue Code by reason of any contribution or benefit which is based on the differential wage payment.

(Ord. No. 17-16 , § 2, passed 10/4/16)