(a) When any member is inducted or enlists into any of the Armed Forces of the United States, or enlists in any reserve component, enlists in the United States Coast Guard, or in any other reserve component, or enters upon active duty in the Armed Forces of the United States, the United States Coast Guard, or the United States Public Health Service in response to an order or call to active duty, and is subsequently reemployed by the city as a full-time permanent general city employee under such circumstances that he or she thereby becomes entitled to return to work for the city within the time that reemployment rights are granted to him or her by law, he or she shall again become a member of the plan and shall be given service credit for the credited service he or she had accumulated before entering military or related service and shall again accumulate additional credited service commencing with the date of his or her reemployment by the city. If approved by the Board such member may also be granted service credit for the period of time spent in military or related service.
(b) Effective December 12, 1994, the member will at all times be entitled to the rights granted by the Internal Revenue Code Section 414(u), including:
(1) The member will not have break in service as a result of the military service.
(2) The right to purchase such service under the provisions of Section 414(u)(8).
(c) Effective January 1, 2007, members who die or become disabled while serving on active duty military service which intervene’s the member’s employment shall be entitled to the rights of this section even though such member was not re- employed by the city. Members who die or become disabled while on active duty military service shall be treated as though re-employed the day before the member became disabled or died, was credited with the service they would have been entitled to under this section, and then either died a non-duty death while employed or became disabled from a non-duty disability.
