Current through Register Vol. 46, No. 19, March 20, 2024
(1)General.
a. A member shall receive membership service
credit for service rendered after July 4, 1953. Service is counted to the
complete quarter calendar year. A calendar year shall not include more than
four quarters.
b. From July 4,
1953, through June 30, 1965, a member received one quarter of service credit
for each quarter in which the member's covered wages totaled at least $200.
From July 1, 1965, through June 30, 1992, a member received one quarter of
service credit for each quarter in which the member's covered wages totaled at
least $300. For quarters beginning July 1, 1992, and later, a member shall
receive one quarter of service credit for each calendar quarter in which at
least $1 of covered wages is reported.
c. Notwithstanding paragraph 7.1(1)"b
" above, a member who is on an unpaid leave of absence and who during
the period covered by the unpaid leave performs services for the covered
employer granting the unpaid leave shall not receive service credit for such
services until the employer has reported $1,000 in each of two consecutive
quarters included in the unpaid leave period, and such service credit shall be
granted only with respect to quarters beginning after said two consecutive
quarters.
d. A nonvested member who
terminates covered employment prior to attaining the age of 55, but who has
covered wages in the year in which the member attains the age of 55 shall be
treated as a vested member.
e.
Notwithstanding paragraph 7.1(1)"d" above, effective July 1,
2012, a nonvested member who is not vested by age as of June 30, 2012, can only
become vested by age if the member terminates employment at age 65 or older
while in covered employment.
(2)
Service credit for persons
employed by institutions operating on a nine-month basis. An employee
working in a position for a school district or other educational institution
which operates on a nine-month basis shall receive credit for the third quarter
when covered wages are reported in the second and fourth quarters. A member who
was on an approved leave of absence in the second quarter, but who has service
credit for that quarter, whether by operation of law or through a service
purchase, and who returns to work in the fourth quarter immediately following
shall also receive credit for the missing third quarter. In order for the
member to receive this service credit, the quarters before and after the third
quarter must be reported for the same occupation class code.
(3)
Approved leave periods.
a. Effective July 1, 1998, a member's service
is not deemed interrupted while a member is on a leave of absence that
qualifies for protection under the Family and Medical Leave Act of 1993 (FMLA),
or would qualify but for the fact that the type of employment precludes
coverage under the FMLA, or during the time a member is engaged in military
service for which the member is entitled to receive credit under the Uniformed
Services Employment and Reemployment Rights Act of 1994 (USERRA) (
38 U.S.C. Sections
4301 to
4333 ).
b. Reentry into public employment by an
employee on military leave can be achieved if the individual accepts employment
with a covered employer. Reemployment may begin anytime within 12 months of the
individual's discharge from military service or, if longer, within the period
provided under USERRA. Upon reemployment the member shall receive credit for
all service to which the member is entitled pursuant to USERRA.
Notwithstanding any provision of Iowa Code chapter 97B or these
rules to the contrary, contributions, benefits and service credit with respect
to qualified military service will be provided in accordance with Internal
Revenue Code Section 414(u).
For reemployments initiated on or after December 12, 1994, a
member shall be treated as receiving compensation for each quarter during the
member's period of military service equal to the compensation that the member
would have received but for the period of military service, as certified by the
member's employer on forms supplied by IPERS. The member's deemed compensation
during the period of military service shall be taken into consideration in
determining a member's make-up contributions, if any, and the member's high
three-year average covered wage.
For reemployments initiated on or after December 12, 1994,
following a military leave described in this subrule, make-up contributions
shall be permitted with respect to employee contributions that would have been
made during the period of military service if the member had actually been in
covered employment during the period earning the deemed compensation provided
for under this subrule. Make-up contributions shall be permitted during the
five-year period that begins on the date of reemployment or, if less, a period
equal to three times the period of military service.
The member shall request the foregoing make-up contributions
(except contributions for periods prior to January 1, 1995, which shall be made
as posttax contributions) on forms to be filed with the employer, which shall
forward a copy to the system. Make-up contributions shall be made as pretax
contributions under Internal Revenue Code Section 414(h)(2). Employers must
comply with a member's request to begin make-up contributions during a period
not exceeding that described in the preceding paragraph and shall forward said
amounts to the system in the same manner as provided for pick-up contributions
under Iowa Code section
97B.11A.
An election to make up employee contributions under this subrule shall be
irrevocable.
c. Effective
for leaves of absence beginning on or after July 1, 1998, an eligible member
must make contributions to the system in order to receive service credit for
the period of the leave (except for leaves under paragraphs"a"
and"b " above).
d.
Reentry into public employment by an employee on a leave of absence under
paragraphs"a" and"b " can be achieved by the
employee by accepting employment with any public employer, provided that any
interruption between the end of the period of leave of absence and reentry into
public employment meets the requirements of the FMLA, USERRA and this
subrule.
e. Credit for a leave of
absence shall not be granted and cannot be purchased for any time period which
begins after or extends beyond an employee's termination of employment as
certified by the employer. This includes a certification of termination of
employment made by an employer on a refund application. Employers shall be
required to certify all leaves of absence for which credit is being requested
using an affidavit furnished by IPERS and accompanied by a copy of the official
record(s) which authorized the leave of absence. The provisions of this subrule
denying credit for leaves of absence in cases in which the member takes a
refund shall not apply to employees who were on leaves of absence that began
before November 27, 1996, and took a refund before such date. The provisions of
the subrule requiring employers to certify all leaves of absence using an
affidavit furnished by IPERS shall apply to all requests for leave of absence
credit filed after November 27, 1996, regardless of when the leave of absence
was granted.
f. Effective July 1,
2008, free service credit will be given in the calculation of death benefits
for members who served military duty and met the following conditions:
(1) Served in a combat zone or hazardous duty
area,
(2) Sustained a
service-related injury or disease that prevented the member from returning to
IPERS-covered employment, and
(3)
Died of the service-related injury or disease within two years after suffering
the injury or disease.