Montana Code Annotated 2021

TITLE 19. PUBLIC RETIREMENT SYSTEMS

CHAPTER 2. PUBLIC EMPLOYEES' RETIREMENT GENERAL PROVISIONS

Part 7. Service Credit and Additional Contributions

Qualified Military Service

19-2-707. Qualified military service. Notwithstanding any other provision of state law governing a retirement system, contributions, benefits, and service credit for qualified military service are governed by section 414(u) of the Internal Revenue Code and the federal Uniformed Services Employment and Reemployment Rights Act of 1994. Contributions, benefits, and service credit for state military duty are governed by the Montana Military Service Employment Rights Act provided in Title 10, chapter 1, part 10.

History: En. Sec. 9, Ch. 58, L. 1999; amd. Sec. 24, Ch. 381, L. 2005; amd. Sec. 7, Ch. 235, L. 2015.