§ 5-5. Makeup contributions after military leave.

(a) Non-hybrid members – In general.

(1)(i) To the extent required by USERRA, a non-hybrid member returning from an unpaid leave of absence on account of military service may make a 1-time irrevocable election to make up all or part of the mandatory employee contributions the member would have been required to make under § 5-2 {"Mandatory contributions by non-hybrid members"} of this subtitle had he or she remained actively employed by a participating employer.

(ii) The non-hybrid member's makeup contribution is based on what the member's earnable compensation would have been had the member remained actively employed.

(2) The election must:

(i) be made by filing with the Board of Trustees in the form required by the Board; and

(ii) include the amount of mandatory employee contributions that the non-hybrid member wishes to make up and the period (not to exceed the lesser of 3 times the length of the leave of absence or 5 years) over which the contributions will be made.

(3)(i) As soon as administratively practicable after the Board receives the non-hybrid member's election, the Department of Finance will cause the amount of makeup contributions to be deducted from the member's earnable compensation pro-rata for each payroll period during the period elected (but not beyond the last full payroll period ending on or before the member's termination of employment with an employer).

(ii) As soon as administratively practicable after each amount is deducted, the amount will be credited to the member's Mandatory Employee Contribution Sub-Account.

(4) Makeup contributions made under this subsection will be treated as being "picked up" to the same extent as mandatory employee contributions are treated as being "picked up" under § 5-2I {"Mandatory contributions by non-hybrid members: 'Picked-up' Status"} of this subtitle.

(b) Non-hybrid members – Employer's contribution.

(1) For each payroll period in which a non-hybrid member elects to make up mandatory employee contributions under subsection (a) of this section, the member's employer must make a corresponding contribution to the Plan in an amount equal to 80% of the employee's mandatory employee contribution for that payroll period (as determined under subsection (a) of this section).

(2) As soon as administratively practicable after the corresponding contribution is made, the contribution will be credited to the member's Employer Contribution Sub-Account.

(1) For each payroll period in which a member elects to make up voluntary deferrals to the City's Deferred Compensation Plan, the member's employer must make a corresponding contribution to the Plan in an amount equal to 50% of the first 2% of compensation deferred by the member as a makeup contribution for that payroll period.

(2) As soon as administratively practicable after this corresponding contribution is made, the contribution will be credited to the member's Employer Contribution Sub-Account.

(d) Hybrid members.

(1) To the extent required by USERRA, the employer of a hybrid member returning from an unpaid leave of absence on account of military service must make an employer contribution to this Plan in an amount equal to the amount the employer would have been required to make, under § 5-3(c) {"Employer contributions: Hybrid members"} of this subtitle, had the retiring member remained actively employed by a participating employer.

(2) As soon as administratively practicable after the contribution is made, the contribution will be credited to the hybrid member's Employer Contribution Sub-Account.