Current through Register Vol. 63, No. 9, September 1, 2024
The purpose of this rule is to establish the criteria and
procedures to comply with the Uniformed Services Employment and Reemployment
Rights Act (USERRA) as codified in 38 USC 4301-433, and with 23 USC 414(u) and
457 for an eligible employee who has been absent from employment because of
military service and who has elected to catch up contributions to the Deferred
Compensation Program that would have been permitted had the eligible employee
remained in employment with the participating employer during the qualifying
period of military service.
(1)
Definitions. For purposes of this rule:
(a)
"Military service" means the performance of duty on a voluntary or involuntary
basis in a uniformed service under competent authority and includes:
(A) Active duty;
(B) Active duty for training;
(C) Initial active duty for
training;
(D) Inactive duty
training;
(E) Full-time National
Guard duty;
(F) A period for which
an individual is absent from a position of employment for the purpose of an
examination to determine the fitness of the person to perform any of the above
types of duty; or
(G) A period for
which an individual is absent from employment for the purpose of performing
funeral honors duty as authorized by
10 USC
12503 or 32 USC 115.
(b) "Uniformed services," means the Army,
Navy, Air force, Marine Corps, Coast Guard, Army National Guard, the Air
National Guard, Commissioned corps of the Public Health Service, and any other
category of persons designated by the President in time of war or national
emergency.
(2)
Eligibility for enrollment: An eligible employee shall be entitled to make
Military Catch-Up contributions if:
(a) The
eligible employee leaves employment to perform military service and returns to
employment with the same participating employer after other than dishonorable
discharge from the uniformed services and within the time limits specified in
USERRA.
(b) The eligible employee's
cumulative length of absence from employment with the participating employer
for military service does not exceed the limits set forth in USERRA.
(c) The eligible employee meets all other
eligibility requirements under USERRA.
(d) Submits a timely and complete
application.
(3)
Application for enrollment: An eligible employee who meets the eligibility
criteria for enrollment may apply to catch-up deferred compensation
contributions that would have been permitted had the eligible employee remained
in employment with the participating employer during the period of military
service as provided by USERRA.
(a) Upon
reemployment following qualifying military service, an eligible employee may
enter into a written agreement to participate in the Military Leave Catch-Up
Program to defer an amount annually in addition to the eligible employee's
maximum deferral amount.
(b) In
order for an eligible employee to be enrolled, a properly completed Military
Leave Catch-Up Contributions enrollment form provided by the Deferred
Compensation Program must be filed with and accepted by the Deferred
Compensation Program.
(c) If the
application for enrollment is incomplete, if documentation is missing or
information is not legible, or if the application does not comply with the
Military Leave Catch-Up Program eligibility for enrollment in section 2 above,
then staff will notify the eligible employee within 30 calendar days from the
date the enrollment documents are received with the reasons the Deferred
Compensation Plan cannot accept the enrollment.
(d) After receipt of the properly completed
enrollment form and required information, Deferred Compensation Program staff
will notify an eligible employee of the amount of maximum additional
contributions that may be deferred.
(4) Military Leave Catch-Up Contributions.
The additional military leave catch-up contributions shall not exceed the
26
USC 457 maximum annual allowable
contributions that would have been permitted had the eligible employee remained
in employment with the participating employer during the period of military
service. The military leave catch-up contributions are in addition to the
maximum allowable contribution limit.
(a) The
maximum allowable military leave catch-up contribution for any calendar year
during military service is available only to the extent of unused portions of
the maximum allowable contribution for the calendar years during which the
eligible employee contributed less than the maximum amount allowable.
(b) Salary for military leave catch-up
purposes shall be based on the compensation the eligible employee would have
received had the eligible employee remained actively employed during the period
of military service, including any increases that would have been awarded the
eligible employee based on longevity of employment or seniority of
position.
(c) Military Leave
Catch-Up Contributions are to be made through payroll deductions.
(d) Eligible employees may change the amount
of additional contributions deferred not to exceed the maximum amounts
allowable.
(e) Eligible employees
may cancel Military Leave Catch-Up Contributions at any time.
(f) Military Leave Catch-up Contributions may
be made for a period that begins on the date of reemployment and whose length
is the lesser of:
(A) Three times the period
of qualified military service; or
(B) Five years.
(5) IRC limitations. Eligibility
for and limitations to the maximum amount of Military Leave Catch-Up
contributions shall be made in accordance with the requirements under USERRA,
38 USC 4301-4333 and
26
USC 414(u)(2) and 457.
Publications: Publications referenced are available from the
agency.
Statutory/Other Authority: ORS
243.470
Statutes/Other Implemented: ORS
243.401-243.507
