(1) If an actively employed member of the public employees', judges', highway patrol, sheriffs', game wardens' and peace officers', municipal police, or firefighters' unified retirement systems is called to duty for a period or periods of service in the uniformed services, the member may receive service credit and membership service within the member's retirement system for that time, provided the member:

(a) remains a member of the retirement system during the period of service in the uniformed services by leaving his or her accumulated contributions on deposit;

(b) complies with the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, commonly known as USERRA; and

(c) is reemployed pursuant to USERRA.

(2) The member must make up the member's contributions for the uniformed services related absence within three times the period of the member's uniformed service starting upon return to employment, but not to exceed five years.

(3) The member may make up the employee contributions:

(a) on a pre-tax basis pursuant to 19-2-704 , MCA;

(b) in a lump sum, including a direct transfer from an eligible retirement plan or individual retirement account; or

(c) through installments on a post-tax basis.

(4) If the member makes up the employee's contributions, the member's employer must make up the employer's contributions within the same time frame.

(5) The member's and the employer's contributions are determined based on the compensation the member would have received had the member not been called to uniformed services duty.

(6) Neither the member nor the employer is charged interest on their respective contributions.

(7) A member who is making additional contributions under a service purchase contract at the time he or she is called to service in the uniformed services may suspend payments under the contract until return to employment as required under USERRA.

(8) For purposes of this rule, service in the uniformed services is any service covered by USERRA, including:

(a) service in the army, navy, marine corps, air force, coast guard, or public health service commissioned corps;

(b) service in the reserve components of each of the services listed in (8) (a) ; and

(c) training or service in the army national guard or the air national guard.

(9) For purposes of this rule, service includes:

(a) active duty;

(b) active duty for training;

(c) inactive duty for training;

(d) initial active duty training; and

(e) any period of time during which a member is absent from employment for the purpose of an examination to determine fitness to perform any of the above-listed duties.