§ 24-10-502. Military service

(a) In the event a member who while an employee enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter.

(b)

1. (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 Arkansas Local Police and Fire Retirement System shall have final power to determine the period.

2. (2) Except for service credited under subsection (d) of this section, no person shall 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 Arkansas Local Police and Fire Retirement System shall be suspended, and any balance remaining to his or her credit in the system shall be accumulated at regular interest.

(d)

1. (1)

   1. (A) Under section 4312 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.

   2. (B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312.

2. (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. (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 will be given shall not exceed five (5) years.

4. (4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in section 4312 shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-10-404, if any, within the time provided in section 4312, and by repaying any amount the member may have previously withdrawn from the system, with interest.

5. (5)

   1. (A) An employer reemploying a member under this subsection shall pay to the system the employer contributions due for the time the member served in the uniformed services as required by § 24-10-405.

   2. (B) However, if a member does not pay the employee contributions due, then no employer contributions are due.

6. (6) For the purposes of determining the employee and employer contributions due, the member’s compensation during the period of service in the uniformed services shall be computed at:

   1. (A) The rate the member would have received if the member had not served in the uniformed services; or

   2. (B) The member’s average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service.

7. (7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services.

8. (8)

   1. (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, the member shall be treated as though he or she resumed covered employment on the day before the day of death.

   2. (B) For a member who had not attained a vested status in the system, sufficient service credit shall accrue to permit the member to become vested.

   3. (C) For a member who had attained a vested status, additional service credit accrual shall not occur.

   4. (D) In all cases, the eligible benefit awarded by the system under this section shall be a nonduty death benefit.