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Section 28001 Of Chapter 16. Military Services From California Education Code >> Division 1. >> Title 1. >> Part 14. >> Chapter 16.
28001
. (a) The participant who returns to employment with the same
employer which had employed the participant immediately prior to the
eligible period of service in the uniformed services, in accordance
with the requirements of Chapter 43 (commencing with Section 4301) of
Title 38 of the United States Code, shall be treated as not having
incurred a break in the performance of creditable service by reason
of that participant's period or periods of service in the uniformed
services. The length of each period of service in the uniformed
services shall not exceed five years unless otherwise permitted
pursuant to Section 28004. Each period of service in the uniformed
services by the participant shall, upon that participant's return to
employment with the same employer or employers which had employed the
participant immediately prior to the eligible period of service in
the uniformed services, constitute employment toward the performance
of creditable service provided that participant elects to remit the
employee contributions that would have been made during the period of
service in the uniformed services. The remittance of employee
contributions shall be calculated pursuant to Sections 26501 and
28003. In no event shall that remittance exceed the amount the
participant would have been required to contribute during that period
of performance of creditable service had the participant remained
continuously employed by the last employer and not served in the
uniformed services throughout that period.
(b) Notwithstanding Section 26506, remittance of employee contributions in accordance with subdivision (a) shall be made by the employer pursuant to Section 26502 upon the employer's receipt of written consent of the participant specifying a schedule of repayments. That remittance shall commence during the period beginning with the date of return to employment and may continue for three times the period of the participant's eligible period of service in the uniformed services, not to exceed five years. The plan' s receipt of the remittance payments to the plan with respect to the Cash Balance Benefit Program shall be credited pursuant to Chapter 7 of this part. Interest on the payments of remitted employee contributions made for the period of service in the uniformed services shall not be credited in the participant's account until after such payments are received and only prospectively to the participant's account in accordance with Section 26604. Upon receipt of the remittance payments to the plan, the payments shall be subject to the same terms and conditions under the program as if the payments had been employee contributions made by the participant had the participant not served for a period in the uniformed services. In no event shall the current year contributions and contributions made for purposes of purchasing service exceed the maximum exclusion allowance as set forth in the Internal Revenue Code.
(b) Notwithstanding Section 26506, remittance of employee contributions in accordance with subdivision (a) shall be made by the employer pursuant to Section 26502 upon the employer's receipt of written consent of the participant specifying a schedule of repayments. That remittance shall commence during the period beginning with the date of return to employment and may continue for three times the period of the participant's eligible period of service in the uniformed services, not to exceed five years. The plan' s receipt of the remittance payments to the plan with respect to the Cash Balance Benefit Program shall be credited pursuant to Chapter 7 of this part. Interest on the payments of remitted employee contributions made for the period of service in the uniformed services shall not be credited in the participant's account until after such payments are received and only prospectively to the participant's account in accordance with Section 26604. Upon receipt of the remittance payments to the plan, the payments shall be subject to the same terms and conditions under the program as if the payments had been employee contributions made by the participant had the participant not served for a period in the uniformed services. In no event shall the current year contributions and contributions made for purposes of purchasing service exceed the maximum exclusion allowance as set forth in the Internal Revenue Code.
