3307:1-3-04 Military service credit.

(A) For purposes of sections 3307.70 and 3307.75 , divisions (A)(1) and (B) of section 3307.751 , and section 3307.752 of the Revised Code:

(1) Effective July 1, 2011, a member shall be granted one-twelfth of a year of service credit for each month purchased. Completed military applications provided by the retirement system, including the requested military documentation listing the member's dates of military service, received by the retirement system on or before June 30, 2011, shall have the amount of service eligible for purchase determined using one-eighth of a year of service credit for each month purchased.

(2) A full month of service credit shall be granted for the month of entry and the month of discharge for only one period of service.

(3) Separate costs shall be calculated for multiple non-consecutive periods of military service.

(4) Except for purchases under section 3307.752 of the Revised Code, military service must be certified on an application provided by the retirement system and accompanied by a DD214 military separation form or an NA form 13038.

(B) For purposes of division (A)(2) of section 3307.751 of the Revised Code:

(1) Service credit eligible for purchase shall be determined by dividing the actual number of days of active military service in the Ohio national guard or reserves by three hundred sixty-five. In all cases, the determination of the amount of service eligible for purchase resides solely with the retirement system and its decision shall be final.

(2) Active duty with the Ohio national guard or active duty reserve service must be certified on an application provided by the retirement system and accompanied by a military form stating the dates of service that is acceptable documentation by the retirement system. The determination of acceptable documentation shall reside solely with the retirement system and its decision shall be final.

(C) For purposes of sections 3307.75 and 3307.751 of the Revised Code, time spent as a student enrolled at a military service academy does not constitute active duty and does not qualify under those sections.

(D) To qualify for a grant of or purchase of service credit under sections 3307.75 and 3307.752 of the Revised Code, a member must have entered uniformed services within five months of leaving employment covered by this retirement system.

(E) For purposes of sections 3307.751 , 3307.752 , 3307.761 and 3307.763 of the Revised Code the amount of military service credit that can be purchased under each section cannot exceed five years, except that service credit purchased for periods as a prisoner of war under division (B) of section 3307.751 of the Revised Code cannot exceed an additional five years.

(F) To qualify for a grant of service credit under section 3307.75 of the Revised Code:

(1) A member who entered military service within five months of leaving employment covered by this retirement system and who subsequently withdrew contributions made prior to the military service must restore at least the lesser of one year of service credit or the total amount of service credit cancelled upon the withdrawal.

(2) A member must return to service as a teacher or to a position covered by the public employees retirement system or the school employees retirement system within two years of the effective date of military discharge and must thereupon establish at least one year of service credit. If the member thereafter withdrew Ohio public service that meets this requirement, at least one full year of withdrawn service credit must be restored to qualify as a return to service.

(G) Through December 31, 2013 and extending through June 30, 2014, only if the member's application to purchase service credit is received by the retirement system as completed not later than December 31, 2013, purchases of military service credit under section 3307.751 of the Revised Code shall be based on section 3307.751 as that section existed immediately before January 7, 2013 and further:

(1) The contribution rate in effect at the time the first military service period began shall be utilized in calculating cost of service credit in division (D)(1) of section 3307.751 of the Revised Code.

(2) Accrued interest shall be calculated in division (D)(1) of section 3307.751 of the Revised Code from the termination date of military service prior to entering Ohio public service to the date of payment.

(3) Contributions in division (D)(1) of section 3307.751 of the Revised Code shall be made on the annual rate of compensation for full-time employment during the first year of Ohio public service subject to any statutory salary limitations then in effect. If the member's first Ohio contributing service after the military service to be purchased was not full-time, calculation of cost shall be based upon the greater of the base amount as defined in section 3317.13 of the Revised Code, or the earnings and service credit upon which contributions were made, adjusted to full-time equivalence.

(4) At least one full year of contributing service under this retirement system must have been established after the period of military service to be purchased.

(5) Service credit may not be purchased under section 3307.751 of the Revised Code for service credit in an amount that exceeds the sum of service credit the member has earned under section 3307.53 of the Revised Code, restored under section 3307.71 of the Revised Code or purchased under section 3307.72 of the Revised Code.

(H) Effective January 1, 2014, except as provided in paragraph (G) of this rule, the cost pursuant to section 3307.70 of the Revised Code for the purchase of service credit under section 3307.751 of the Revised Code shall be determined as specified in rule 3307:1-3-13 of the Administrative Code. Service credit may not be purchased under section 3307.751 of the Revised Code for service credit in an amount that exceeds the sum of service credit the member has earned under section 3307.53 of the Revised Code, restored under section 3307.71 of the Revised Code or purchased under section 3307.72 of the Revised Code.

(I) For purchases of service credit for service in the uniformed services under section 3307.752 of the Revised Code:

(1) The cost shall be equal to the sum of the member and employer contributions that would have been made pursuant to sections 3307.26 and 3307.28 of the Revised Code if the member had not been out of active service as a teacher by reason of service in the uniformed services.

(2) The cost shall be without interest for a period which is the lesser of five years or three times the member's period of service beginning from the later of the member's date of reemployment or October 29, 1996. If interest is applied, it is applicable to the member contributions only.

(3) The member must have returned to covered employment as a teacher by the same employer within three calendar months after honorable discharge or release from the uniformed service.

Effective: 02/10/2014
R.C. 119.032 review dates: 06/11/2015
Promulgated Under: 111.15
Statutory Authority: 3307.40
Rule Amplifies: : 3307.70 , 3307.75 , 3307.751 , 3307.752 , 3307.761 , 3307.763
Prior Effective Dates: 11/30/89, 12/23/76, 4/2/79, 12/26/81, 9/15/89 (Emer.), 11/30/89, 12/26/97, 7/1/01 (Emer.), 9/17/01, 9/17/02, 8/1/05, 3/30/07 (Emer.), 6/28/07, 6/11/10, 10/28/10, 1/7/13 (Emer.), 3/24/13, 1/1/14 (Emer)