Okla. Admin. Code § 715:10-5-36

Current through Vol. 42, No. 6, December 2, 2024

Section 715:10-5-36 - Compliance with USERRA and Code Section 414(u), including applicable HEART Act provisions

(a) Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing USERRA- qualified military service (as defined in Internal Revenue Code Section 414(u)), to the extent required by Internal Revenue Code Section 401(a)(37), survivors of a member are entitled to any additional benefits that TRS would provide if the member had resumed employment and then died, such as survivor benefits that are contingent on the death of an in-service member (as defined in OAC 715:10-9-2). For benefit accrual purposes, a member who dies while performing qualified military service will be treated as if the member had resumed pre-service employment in accordance with USERRA on the day preceding the date of death and then terminated employment on the actual date of death.

(b) Beginning January 1, 2009, to the extent required by Internal Revenue Code Sections 3401(h) and 414(u)(12), an individual receiving differential wage payments from an employer while the individual is performing qualified military service (as defined in Internal Revenue Code Section 414(u)) shall be treated as employed by that employer, and the differential wage payment shall be treated as earned compensation.

(c) Upon the member's timely reemployment with the pre-service employer, the member shall be treated as not having a break in employment and may elect to make-up contributions attributable to the rate of pay the employee would have received but for the member's period of qualified military service, including any differential wage payments.

(d) The member's make-up contributions may only be made during a time period starting with the date of reemployment and continuing for a period of up to three times the length of the member's immediate past period of qualified military service, not to exceed five (5) years.

(e) The pre-service employer will not make contributions until the member is reemployed and elects to make-up his or her contributions. The member may elect to pay the make-up employee contributions through a written salary reduction agreement with the pre-service employer for the applicable time period. In that case, the employer would remit its share of the make-up employer contributions each time it remits a make-up employee contribution for the member. If the member elects to make up his or her contributions in a lump sum instead of a written salary reduction agreement with the preservice employer, the make-up employer contributions are due in a lump sum within 90 days of TRS determining the applicable contributions due by the employer.

(f) If the member chooses not to or fails to repay all of his or her make-up contributions, fractional service credit can be awarded pursuant to OAC 715:10-3-1 and 715:10-3-4, and credit for any make-up employer contributions paid in excess of the make-up employee contributions will be given to the pre-service employer pursuant to OAC 715:10-11-4.

(g) Make-up contributions made by the member and pre-service employer pursuant to this section shall not be charged interest, so long as repayment is made within the time period set forth in subsection (d).

Okla. Admin. Code § 715:10-5-36

Added at 30 Ok Reg 1476, eff 7-1-13

Amended by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 9/1/2024