Missouri Code of State Regulations › Title 16 - RETIREMENT SYSTEMS › Division 50 - The County Employees' Retirement Fund › Chapter 3 - Creditable Service › Section 16 CSR 50-3.010 - Creditable Service

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule describes what constitutes
				  creditable service under the plan, and describes how such service may be
				  purchased.
(1) General Rule.
				Creditable service means a Participantst's period of employment as an employee,
				including the Participantst's prior service, except as provided in section (2).
				In addition, absences for sickness and injury of less than twelve (12) months
				shall be counted as creditable service. For this purpose, a Participantst will
				be deemed to be absent for sickness and injury only to the extent certified by
				the county clerk on a form provided by the board or its designee to be on an
				approved leave of absence for medical reasons under the written policies of an
				employer. Any periods of service in a uniformed service (as defined in section
				414(u) of the
Internal Revenue Code
(Code)) shall be included
				in creditable service to the extent required by the Uniformed Services
				Employment and Reemployment Rights Act of 1994. A Participantst (other than a
				part-time or seasonal employee) shall receive credit for one-twelfth (1/12) of
				a year for each month in which the Participantst earns an hour of service.
				Elective or appointive county officials receive one (1) year of service for
				each year in office. A person may not earn more than one (1) year of creditable
				service in any plan year.
(2)
				Excluded Service. Unless the Participantst purchases such service in accordance
				with section (3), a Participantst's creditable service shall not include:
(A) A period of employment during which the
				Participantst opted out of the plan, and any prior service excluded under the
				terms of the prior plan as a result of the opt-out;
(B) Prior service by a former employee,
				unless purchased in accordance with the terms of the prior plan or unless
				purchased by a special consultant as provided for in section 50.1090.2, RSMo,
				and in
				16 CSR
				50-3.060;
(C) Service prior to a separation from
				service, if the Participantst was not vested at the time of the separation from
				service;
(D) If the Participantst
				is a part-time or seasonal employee, service prior to the Participantst's entry
				date, unless the Participantst purchases service (up to a maximum of one (1)
				year) pursuant to section (3) of this regulation;
(E) Service after a Participantst's entry
				date, if the required contribution, determined in accordance with
				16 CSR
				50-2.020, is not withheld from the Participantst's pay
				or otherwise paid by the county for any reason; or
(F) A Participantst's stint in a uniformed
				service (within the meaning of section 414(u) of the Code), if the
				Participantst was not a member of Local Government Employees' Retirement System
				(LAGERS) before such stint or if the Participantst was a member of LAGERS and
				was hired or rehired by a county on or after February 25, 2002, before such
				stint.