Mo. Code Regs. tit. 16 § 10-4.018

Current through Register Vol. 49, No. 21, November 1, 2024.

Section 16 CSR 10-4.018 - Uniformed Services Employment and Reemployment Rights Act

PURPOSE: This rule explains how the Uniformed Services Employment and Reemployment Rights Act (USERRA) applies to the retirement system.

(1) The following provisions shall apply when a member of the retirement system is reemployed by an employer included in the system pursuant to the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) and its successors:

(A) When a member applies to purchase USERRA leave, the system will require written confirmation from the member's employer of the period covered and the salary that would apply, which will be included on the Application to Purchase Leave (application) to be submitted by the member;

(B) A period covered by USERRA will not be a break in service for purpose of termination of membership and will count toward vesting and retirement eligibility, but not toward benefit calculation unless the member elects to pay required contributions as provided in this regulation;

(C) A member may elect, within five (5) years of reemployment, to pay the system the employee contributions the member would have made, using the contribution rates and salary that would have applied during the period, as required by USERRA;

(D) Where the member has elected to pay employee contributions under USERRA, the employer reemploying the member is required under federal and state law to pay the contributions the employer would have paid, using the contribution rates and salary that would have applied during the period and interest on the contributions at the "purchase rate" (see 16 CSR 10-4.012(4)), with interest beginning to accrue the first day of the month following the month in which the member submits an application to the system;

(E) The employer shall pay the employer contributions and interest no later than the end of the school year following the year in which the employee files an election to make the employee contributions. Any employer contributions that are paid to the system, but for which the corresponding employee contributions are never paid, shall be credited back to the employer, plus interest at the assumed rate of return on invested funds of the system when the member retires, dies, or terminates membership with the system;

(F) Payment of employee contributions may be made without interest;

(G) Payment of employee contributions must be completed prior to the member's retirement, termination of membership with the retirement system, or death. If the member fails to complete payment of the employee contributions during the period allowed, proportional credit shall be allowed based on the ratio between the amount due for the entire period and the total amount of the payments made and to the nearest one-one-hundred thousandth (0.00001) of one (1) year;

(H) The maximum creditable service that may be purchased pursuant to USERRA is five (5) years per membership; and

(I) An application to purchase USERRA leave may not be filed after the member's retirement, termination of membership in the system, or death.

(2) Any member who becomes disabled while on qualified military service pursuant to USERRA shall be treated as if they were teaching in a district included in the system and shall be eligible for disability retirement with the system provided that all other requirements for disability retirement, as set forth in section 169.060, RSMo, and 16 CSR 10-5.020 are met.

(3) If a member, whose period of creditable service in districts included in the retirement system is two (2) years but less than five (5) years, dies a) while on qualified military service pursuant to USERRA, or b) as a result of an injury or sickness incurred while on qualified military service pursuant to USERRA and within one (1) year of the commencement of such injury or sickness, the certain survivors of the member may be eligible for benefits as set forth in section 169.075, RSMo, and 16 CSR 10-5.030, provided that all other eligibility requirements are met.

16 CSR 10-4.018

Adopted by Missouri Register September 15, 2014/Volume 39, Number 18, effective 10/31/2014