27 Miss. Code. R. 210-49-101
Service credit for certain active-duty military service has been available at no cost to members of the Public Employees' Retirement System of Mississippi (PERS) and the Mississippi Highway Safety Patrol Retirement System (MHSPRS) for many years. Service qualifying for credit at no cost under PERS and MHSPRS are discussed in this regulation. Military service used in the calculation of benefits of a retirement system administered by PERS may not be used in another such system.
Credit for military service is different in the Municipal Retirement Systems (MRS). Each municipality with a separate retirement system has the option to enact changes in the military service provision that allows credit to members at no cost.
The following information describes eligible active-duty military service available at no cost to members of PERS and MHSPRS in addition to qualified military service based on interrupted employment under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) and Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act). The provisions for interrupted employment under USERRA and HEART Act apply to members of all retirement systems administered by PERS, including MHSPRS, MRS, and the Optional Retirement Plan.
27 Miss. Code. R. 210-49-101