North Dakota Administrative Code › Title 82 - Board of Trustees of the Teachers' Fund for Retirement › Article 82-03 - Participation › Chapter 82-03-01 - Membership in the Fund › Section 82-03-01-06 - Veterans' rights

Current through Supplement No. 393, July, 2024
A member may be
			  entitled to eligibility service credit
			  for military service under the
			  Uniformed Services Employment and
			  Reemployment Rights Act of 1994
			  (USERRA) [ Pub. L. 103-353; 108 Stat.
			  3150;  38 U.S.C. 4301 et  seq.] provided
			  that the member received an honorable
			  discharge and had the member's North
			  Dakota teaching service interrupted by
			  military duty after December 31, 1994.
			  Interruption of service requires the
			  member to enter military service
			  within ninety days of leaving covered
			  teaching employment and reenter
			  covered employment within ninety days
			  of the member's honorable discharge.
			  Notwithstanding the preceding
			  sentence, effective for deaths
			  occurring on or after January 1, 2007,
			  if a member dies while performing
			  qualified military service (as defined
			  in the Internal Revenue Code section
			  414(u)(5)), the fund shall provide all
			  applicable benefits required in
			  accordance with Internal Revenue Code
			  section 401(a)(37), as if the member
			  had resumed covered employment on the
			  day preceding death and terminated
			  employment as of the actual date of
			  death . For benefit calculation
			  purposes, the fund will treat a member
			  who dies or becomes disabled (as
			  defined under the terms of the fund)
			  while performing qualified military
			  service as if the member resumed
			  employment in accordance with the
			  member's reemployment rights under
			  USERRA on the day preceding death or
			  disability and terminated employment
			  on the actual date of death or
			  disability. A member eligible to
			  receive military credit under USERRA
			  will have the service credit
			  recognized for vesting and benefit
			  eligibility purposes.
In addition to
			  having the service credit recognized
			  for vesting and benefit eligibility
			  purposes, at the member's option, a
			  member eligible to receive military
			  credit under USERRA may pay an amount
			  calculated by the fund to allow the
			  credit to be used for benefit
			  calculation purposes. A member may
			  purchase up to five years of military
			  credit and must apply for and complete
			  the purchase prior to retirement. The
			  member must provide a copy of the
			  member's military discharge papers
			  (DD214) as proof of eligibility. The
			  timeframe to purchase military service
			  under USERRA begins with reemployment
			  and is equal to three times the length
			  of the military service but may not
			  exceed five years.
The cost to purchase
			  USERRA military credit for benefit
			  calculation purposes is the member and
			  employer contributions required under
			  North Dakota Century Code section
			   15-39.1-09 had the member's employment
			  not been interrupted by military
			  service. The member contributions must
			  be applied to the member's annual
			  salary at the time of the military
			  leave. The member contributions must
			  be paid by the member if the employer
			  is withholding contributions under a
			  salary reduction plan. If the employer
			  is paying all of the member
			  contributions as a salary supplement,
			  the employer is responsible for
			  payment of any member contributions
			  owed. If the employer is paying a
			  portion of the member contributions as
			  a salary supplement, both the member
			  and employer are responsible for
			  payment of the member contributions.
			  The employer is required to pay the
			  employer contributions. No interest is
			  charged if the credit is purchased
			  within the timeframe allowed under
			  USERRA.
Effective January 1,
			  2009, compensation shall include
			  military differential wage payments,
			  as defined in Internal Revenue Code
			  section 3401(h), for purposes of
			  calculation of contributions and
			  benefits.
If the credit is not
			  purchased within the USERRA timeframe,
			  the cost becomes the responsibility of
			  the member and six percent interest is
			  charged beginning with the date the
			  USERRA timeframe
			  elapsed.
General
				Authority:
NDCC
				 15-39.1-07
Law
				Implemented:
NDCC  15-39.1-24,
				 15-39.2-01.2;  26 USC 401(a)(37), 26 USC 414(u)(12)(A)