NV Rev Stat § 286.367 (2021)
2021 Nevada Revised Statutes|Chapter 286 - Public Employees’ Retirement|NRS 286.367 - Eligibility of volunteer firefighters for membership in System: Contributions; average compensation; purchase of credit for service as volunteer firefighter and for certain military service.

  1. The volunteers of a regularly organized and recognized fire department may, by the joint application of a majority of those volunteers addressed to the Board, become members of the System. A volunteer firefighter who joins a fire department of which all the volunteers have become members of the System becomes a member of the System. The volunteers of a participating fire department may withdraw from the System by the joint application of a majority of those volunteers addressed to the Board.  2. The city, town, county or district which recognizes the volunteers is the public employer and shall collect and pay over the employee’s share and pay the employer’s share of the contribution to the Public Employees’ Retirement Fund and the Public Employees’ Retirement Administrative Fund, in the manner prescribed in this chapter. The local government may, if so requested by the volunteers, further contribute any amount by which the sum receivable by each volunteer for any month is less than the amount of the volunteer’s required share of the contribution, but no further contributions may be placed in a volunteer’s account with the System or refunded to a volunteer or the volunteer’s employer upon the volunteer’s termination.  3. In determining the amount of contributions to be paid for the volunteers, they are assumed to be receiving a wage established by the local government which is not less than $150 nor more than $2,000 per month.  4. Except as otherwise required as a result of NRS 286.535 or 286.537, the average compensation for a volunteer firefighter is the weighted average of:  (a) The assumed wage as a volunteer firefighter; and  (b) The average salary in other covered employment which, if the service in that employment exceeds 3 years, is calculated upon the 3 highest consecutive years.  The weight given to the assumed wage and average salary, respectively, is proportionate to the length of service in each capacity. Except as otherwise required as a result of NRS 286.535 or 286.537, average compensation is computed from the sum of the assumed wage and actual salary if a member is employed simultaneously as a volunteer firefighter and as a regular member.  5. Any dispute over the status of a person as a volunteer firefighter under this section must be conclusively determined by the Board.  6. A volunteer firefighter may purchase all previous service as a volunteer firefighter with any volunteer fire department which is a member of the System. To validate such service, the volunteer firefighter must pay the full cost as determined by the actuary. The employing agency may pay the employer’s share of the cost but is not required to do so.  7. In addition to the purchases authorized pursuant to the provisions of subsections 6 and 8, a volunteer firefighter who has 5 years of creditable service as a volunteer firefighter may purchase up to 5 years of service to add to the member’s volunteer service. The member must pay the full actuarial cost of the service as determined by an actuary of the System.  8. In addition to the purchases authorized pursuant to the provisions of subsections 6 and 7 and in addition to any free credit received pursuant to NRS 286.303 and 286.479, a volunteer firefighter who has 5 years of creditable service as a volunteer firefighter, served on active military duty during the period beginning on the date proclaimed by the President of the United States as the date on which Operation Desert Storm, Operation Enduring Freedom or Operation Iraqi Freedom began and was honorably discharged or released from active duty may purchase a number of months of service equal to the number of full months the member served on active military duty, but in no case may the service purchased pursuant to this subsection exceed 3 years. The member must pay the full actuarial cost of the service as determined by an actuary of the System.  (Added to NRS by 1969, 1147; A 1975, 1039; 1977, 1582; 1985, 791, 1711; 1989, 1561; 1991, 2359; 2003, 2056; 2005, 889, 950)