Code of Maine Rules › 94 - INDEPENDENT AGENCIES › 411 - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (MAINEPERS) › Chapter 415 - CONTRIBUTIONS, BENEFITS AND SERVICE CREDIT WITH RESPECT TO QUALIFIED MILITARY SERVICE › Section 411-415-2 - COMPLIANCE WITH CODE SECTION 414(u) FOR CERTAIN VETERANS

Current through 2024-29, July 17, 2024
1. Notwithstanding any provisions to the
				contrary, contributions and service credit with respect to qualified military
				service under defined benefit retirement programs administered by the Maine
				Public Employees Retirement System shall be provided in accordance with USERRA;
				Code Section 414(u); and effective January 1, 2007, Code Section 401(a)(37), as
				amended from time to time.
2. If a
				member resumes employment in accordance with USERRA, the employer shall make
				any employer contribution that would have been made if the member had remained
				employed during the member's qualified military service. Employer contributions
				made under this paragraph must be made no later than ninety (90) days after the
				date of reemployment or when contributions are normally due for the year in
				which the qualified military service was performed, if later. When determining
				the employer's contribution, a member shall be treated as receiving
				compensation from the employer during such period of qualified military service
				equal to (i) the compensation the member would have received during such period
				if the member were not in qualified military service, determined based on the
				rate of pay the member would have received from the employer but for the
				absence during the period of qualified military service, or (ii) if the
				compensation the member would have received during such period was not
				reasonably certain, the member's average compensation from the employer during
				the twelve month period immediately preceding the qualified military service
				(or, if shorter, the period of employment immediately preceding the qualified
				military service).
3. Effective
				January 1, 2007, to the extent provided under Code Section 401(a)(37), in the
				case of a member whose employment is interrupted by qualified military service
				and who dies while performing qualified military service, the survivor of such
				member shall be entitled to any additional benefit (other than benefit
				accruals) provided under the retirement program as if the member timely resumed
				employment in accordance with USERRA and then terminated employment the next
				day on account of death. Such qualified military service will count for vesting
				purposes.
4. Effective January 1,
				2009, a member whose employment is interrupted by qualified military service or
				who is on a leave of absence for qualified military service and who receives a
				differential wage payment within the meaning of Code Section 414(u)(12)(D) from
				the employer shall be treated as an employee of the employer and the
				differential wage payment shall be treated as compensation for benefit
				calculation purposes and compensation for purpose of applying limits under Code
				Section 415. This provision shall be applied to all similarly situated
				individuals in a reasonably equivalent manner.