1. A member who isabsent while serving in the armed services of the United States or itsallies and isdischarged or separated from the armed services under honorable conditions shall have the period or periods of absence while serving in the armed services, not in excess of four years unless any period in excess of four years is at the request and for the convenience of the federal government, included as part of the member’s period of service in the department. The member shall not continue the contributions required of the member under section 411.8 during the period of military service, ifthe member, within one year after the member has been discharged or separated under honorable conditions from military service, returns and resumes duties in the department, and if the member is declared physically capable of resuming duties upon examination by the medical board. A period of absence may exceed four years at the request and for the convenience of the federal government. 2. In the case of a member’s death occurring on or after January 1, 2007, if the member dies while performing qualified military service as defined in section 414(u) of the Internal RevenueCode, the survivors of the member are entitled to any additional benefitsprovided by the system as ifthe member hadresumed membership service and had diedasthe natural and proximate result of an injury or disease incurred in or aggravated by the actual performance of duty at some definite time and place. 3. In the case ofa member’s disabilityincurred while performing qualifiedmilitary service as defined in section 414(u) of the Internal Revenue Code, the member shall be treated as a member in good standing, whether or not the member returns to membership service, and shall be permitted to filean application for an ordinary disability retirement benefit as provided in section 411.6. 4. In the case of a member’s death or disability occurring on or after January 1, 2007, if the member isunable to resume membership service as a result of death or disability incurred while performing qualified military service as defined in section 414(u) of the Internal Revenue Code, the member shall be treated as if the member had returned to membership service and the period of military service shall be treated as membership service. 5. For years beginning after December 31, 2008, ifa member who isabsent while serving in the armed services of the United States is receiving a differential wage payment, as defined in section 3401(h)(2) of the Internal Revenue Code, from a participating city,all of the following shall apply: a. The member istreated as an employee of the employer making the payment and as an active member of the system. b. The differential wage payment istreated as earnable compensation of the member. c. The system isnot treated as failing tomeet the requirements of any provision described insection 414(u)(1)(C) of the Internal Revenue Code by reason of any contribution or benefit which is based on the differential wage payment. 6. Notwithstanding any provisions of this chapter to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with section 414(u) of the federal Internal Revenue Code. 51, 56, 57; 2013 Acts, ch 20, §7 – 9, 12, 13
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