19-2-707. Qualified military service. Notwithstanding any other provision of state law governing a retirement system, contributions, benefits, and service credit for qualified military service are governed by section 414(u) of the Internal Revenue Code and the federal Uniformed Services Employment and Reemployment Rights Act of 1994. Contributions, benefits, and service credit for state military duty are governed by the Montana Military Service Employment Rights Act provided in Title 10, chapter 1, part 10.
History: En. Sec. 9, Ch. 58, L. 1999; amd. Sec. 24, Ch. 381, L. 2005; amd. Sec. 7, Ch. 235, L. 2015.
Structure Montana Code Annotated
Title 19. Public Retirement Systems
Chapter 2. Public Employees' Retirement General Provisions
Part 7. Service Credit and Additional Contributions
19-2-703. No duplication of benefits for same service
19-2-704. Purchasing service credits allowed -- payroll deduction
19-2-706. Additional service credit for active member involuntarily terminated from employment
19-2-707. Qualified military service
19-2-708. Rollover of contributions
19-2-710. Nonapplication of part to defined contribution plan
19-2-711. through 19-2-714 reserved