(a) If a member of a policemen's pension and relief fund who while an employee enters the United States Armed Forces during any period of compulsory or voluntary military service, the service shall be credited under this subchapter.
(b)
(1) In any case of doubt as to the period of armed service to be so credited a member under this section, the board of trustees of the pension fund shall determine the period.
(2) Except for service credited under subsection (d) of this section, a member of a policemen's pension and relief fund shall not be credited with a total of more than five (5) years of armed service.
(c) During the period of armed service and until the member's return as an employee, his or her contributions to the pension fund shall be suspended, and any balance remaining to the member's credit in the pension fund shall be accumulated at regular interest.
(d)
(1)
(A) Under the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312, in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer.
(B) The employer shall certify to the pension fund that reemployment was in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312, as in effect October 13, 1996.
(2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service, and any other category of persons designated by the President of the United States in time of war or national emergency.
(3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit shall be given shall not exceed five (5) years.
(4) A member of a policemen's pension and relief fund whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312, shall be entitled to accrue benefits for the time he or she served in the uniformed services by paying the employee contributions required by § 24-11-413, if any, within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312, and by repaying any amount he or she may have previously withdrawn from the pension fund, with interest.
(5)
(A) An employer reemploying a member of a policemen's pension and relief fund under this subsection shall pay to the pension fund the employer contributions due for the time he or she served in the uniformed services as required under § 24-11-413.
(B) However, if a member of a policemen's pension and relief fund does not pay the employee contributions due, then no employer contributions are due.
(6) For the purposes of determining the employee and employer contributions due, the compensation for a member of a policemen's pension and relief fund during the period of service in the uniformed services shall be computed at:
(A) The rate he or she would have received if the member of a policemen's pension and relief fund had not served in the uniformed services; or
(B) The average compensation level for the member of a policemen's pension and relief fund during the twelve-month period, or shorter if applicable, immediately preceding the service.
(7) Unless both employee and employer contributions are paid, the member of a policemen's pension and relief fund shall not be entitled to any accrued benefits for the time served in the uniformed services.
(8)
(A) If a member dies on or after January 1, 2007, while performing qualified military service under the Uniformed Services Employment and Reemployment Rights Act, Pub. L. No. 103-353, he or she shall be treated as though he or she resumed covered employment on the day before the day of death.
(B) For a member of a policemen's pension and relief fund who had not attained a vested status in the pension fund, sufficient service credit shall accrue to permit him or her to become vested.
(C) For a member of a policemen's pension and relief fund who had attained a vested status, additional service credit accrual shall not occur.
(D) In all cases, the eligible benefit awarded by the pension fund under this section shall be a nonduty death benefit.