2001 Minnesota Statutes

     354A.093 Military service credit. 

    Any teacher in the coordinated program of either the 
 Minneapolis teachers retirement fund association or the St.  
 Paul teachers retirement fund association or any teacher in the 
 new law coordinated program of the Duluth teachers retirement 
 fund association who is granted a leave of absence to enter 
 military service and who returns to active teaching service upon 
 discharge from military service as provided in section 192.262, 
 shall be entitled to receive allowable service credit in the 
 applicable association for all or a portion of the period of 
 military service but not for any voluntary extension of military 
 service beyond the initial period of enlistment, induction or 
 call to active duty which occurred at the instance of the 
 teacher.  If the teacher granted the military service leave of 
 absence makes the employee contribution for a period of military 
 service leave of absence pursuant to this section, the employing 
 unit shall make an employer contribution on behalf of the 
 teacher to the applicable association for the period of the 
 military service leave of absence in the manner described in 
 section 354A.12, subdivision 2a.  The employee and employer 
 contributions shall be in an amount equal to the employee and 
 employer contribution rates in effect for other active members 
 of the association covered by the same program applied to a 
 salary figure equal to the teacher's annual salary rate at the 
 date of return from military service, multiplied by the number 
 of years constituting the period of the military service leave 
 of absence which the teacher seeks to purchase.  Payment shall 
 include interest on the amount payable pursuant to this section 
 at the rate of six percent compounded annually from the year the 
 military service was rendered to the date of payment.  If the 
 payments made by a teacher pursuant to this section are less 
 than an amount equal to the applicable contribution rate applied 
 to a salary figure equal to the teacher's annual salary rate at 
 the date of return from military service, multiplied by the 
 number of years constituting the period of the military service 
 leave of absence, service credit shall be prorated.  The 
 prorated service credit shall be determined by the ratio between 
 the amount of the actual payment which was made and the full 
 contribution amount payable pursuant to this section.  In order 
 to be entitled to receive service credit under this section, 
 payment shall be made within five years from the date of 
 discharge from military service. 

    HIST: 1979 c 217 s 8; 1981 c 269 s 3; 1Sp1985 c 12 art 11 s 
 11; 1996 c 305 art 1 s 88