This section sets rules for how service credit is counted under the plan, including limits on credited service, treatment of unpaid absence, paid leave, military leave, and how the pension board may round down small fractions of a year.
Except as otherwise specifically stated in this section, the rules below shall apply in determining length of service for all purposes under the plan. (1) In no case may more than one year of service be credited for service in one calendar year. (2) A member shall work over one-half of a month, including all calendar days or the hourly equivalent thereof, in order to earn one month of service. (3) Except as otherwise specifically stated in this section or required by federal law, a member shall not be allowed service credit for any period of more than one-half of a month during which the member is absent without pay. (4) A member shall receive service credit for any and all paid leaves of absence, including a paid Family and Medical Leave Act leave, regardless of the length of the leave and regardless of the performance of any services. For members terminating employment between August 1, 1993, and January 31, 2010, up to three months of service credit was granted to members on unpaid Family and Medical Leave Act leaves. (5) Years of paid membership time are used in computing benefits under the plan, as are months of paid membership time. Months shall be converted into a fraction of a year as follows: 1 month .0833 2 months .1667 3 months .2500 4 months .3333 5 months .4167 6 months .5000 7 months .5833 8 months .6667 9 months .7500 10 months .8333 11 months .9167 12 months 1.0000 (6) The pension board may disregard a fractional part of a year in computing paid membership time or unpaid membership time that is less than one-twelfth of a year. (7) Notwithstanding any provision of the plan to the contrary, effective December 12, 1994, contributions, benefits, and service shall be provided in accordance with 26 U.S.C. § 414(u), relating to military leave. (8) Service before and after reemployment by the county shall also be calculated in accordance with Section 45-37-123.54.