§ 504. Temporary breaks in credited service.

A.

Leave of Absence generally. A Participant's absences from work other than as set forth in Subsections B, C or D of this Section 504 shall be Leaves of Absence if authorized by the Employer. During such Leaves of Absence, a Participant shall continue to accrue Credited Service and Continuous Employment through the end of the month in which the Participant's Earnings cease and for a period of thirty (30) days immediately following cessation of payment of Earnings.

B.

Layoffs. Credited Service shall be preserved during layoffs authorized by the Employer, unless the Participant elects to withdraw contributions as described in Sections 402 or 705 hereof. Time while on such leave or while so laid off shall not be deemed to be Credited Service for the purposes of the Plan if thirty (30) days or more in duration, but temporary absence for which pay is received during a Leave of Absence or Layoff of less than thirty (30) days shall be counted, as Credited Service.

C.

Military Service. Effective on and after December 12, 1994, notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with Section 414(u) of the Internal Revenue Code of 1986, as amended. A Participant who returns to employment with the Employer from qualified military service during the period within which reemployment rights are guaranteed by law will receive service credit with respect to the Participant's period of qualified military service (within the meaning of Section 414(u)(1) of the Internal Revenue Code) in accordance with Section 414(u) of the Internal Revenue Code and applicable regulations, and as described in Subsections 1, 2 and 3 below.

1.

Crediting Military Service for Vesting. The Participant's qualified military service counts toward the Years of Continuous Employment used to determine the percent vested as described in Section 401.

2.

Crediting Military Service for All Purposes Other than Vesting. For purposes other than vesting as described in Subsection 504.C.1 above, a Participant's qualified military service counts only to the extent the Participant elects to make contributions to the Fund for all or part of the period of qualified military service, as described in Subsection 504.C.3 below.

3.

Contributions for Periods of Qualified Military Service. This Subsection 504.C.3 applies to a Participant who returns to employment with the Employer from qualified military service during the period within which reemployment rights are guaranteed by law. The Participant may elect to contribute to the Fund all or a part of the contributions the Participant would have made according to Section 301.A if the Participant had remained continuously employed by the Employer throughout the period of the Participant's qualified military service. The amount of contributions the Participant may make according to this Subsection 504.C.3 shall be determined on the basis of the Participant's Earnings in effect immediately before the qualified military service and the terms of the Plan at that time. A Participant may make such contributions during a period beginning on the Participant's reemployment with the Employer and lasting for the shorter of five (5) years or three (3) times the Participant's period of qualified military service. To the extent the Participant makes contributions permitted by this Subsection, the Participant will receive Credited Service described in Chapter 5 for the period of qualified military service to which the contributions relate.

4.

Survivor Benefits for Deaths During Military Service. Effective January 1, 2007, if a Participant dies while performing qualified military service (within the meaning of Section 414(u)(1) of the Internal Revenue Code), the Participant shall be treated as having a Termination of Employment with the Employer due to his death for purposes of any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the Plan.

D.

Long-Term Disability.

1.

A Participant who has a Leave of Absence or Termination of Employment due to disability, regardless of when the disability is determined to be a Long Term Disability, will cease accrual of Credited Service at the end of the month in which the Participant ceased receiving Earnings, except as otherwise provided in Subsection 504.D.2 below.

2.

The following rules shall apply to a Participant who, before January 1, 2017 has a Leave of Absence or Termination of Employment due to a disability that is subsequently determined to be a Long Term Disability and who has five (5) or more years of Continuous Employment at the time of such Leave of Absence or Termination of Employment:

a.

The Participant shall continue to accrue Credited Service during such disability retroactively to the last day the Participant received Earnings.

b.

If the Participant later becomes fifty-five (55) years of age while still receiving benefits for Long-Term Disability or during the period pending approval of benefits for Long-Term Disability after proper application therefor, the Participant may become eligible for the special joint and survivor's income option as defined in paragraph 701.A.3 hereof upon proper application.

c.

If the Participant dies during a period of Long-Term Disability or, if fifty-five (55) years of age or older, dies after having made proper application for Long-Term Disability benefits but prior to approval of such benefits, such Participant shall, for the purposes of computing any survivor's benefits in this title (including the Automatic Spouse's Death Benefit in Section 801 hereof), receive Credited Service for all time spent on such Long-Term Disability up to the first day of the month which coincides with or immediately precedes such Participant's death, if the Board of Trustees determines the applicant would have been determined eligible for Long-Term Disability.

d.

The Participant shall receive Credited Service toward calculation of benefits for all time spent on such Long Term Disability if the Participant:

(1)

Subsequently recovers from a Long-Term Disability or ceases to be eligible for benefits for Long-Term Disability and does not return to active employment for the Employer within thirty (30) days immediately following such cessation of benefits, or

(2)

Attains fifty-five (55) years of age while on Long-Term Disability and elects to take early retirement while still on Long-Term Disability or within the thirty (30) days immediately following a cessation of benefits for Long-Term Disability.

E.

Reemployment after Termination.

1.

A Participant who terminated employment prior to becoming vested in the Plan as described in Section 401 hereof and who subsequently returns to employment shall be eligible to repurchase the Credited Service and Continuous Employment from his initial term of employment. If an Employee is a Participant on July 1, 1995, he must make the repurchase prior to July 1, 1996. Otherwise, such a purchase must be made within twelve months of the Employee's resumption of contributions to the Plan. The Employee may not repurchase portions of the Credited Service and Continuous Employment; it must be repurchased in its entirety. The repurchase is made pursuant to actuarial determinations based on the age of the Employee and the period of Credited Service subject to repurchase.

2.

A Participant who has terminated employment after becoming vested as described in Section 401 hereof and who has not withdrawn his Employee Contributions and who subsequently returns to employment will resume accrual of Credited Service upon his resumption of contributions to the Plan.

3.

A Participant whose Employment began prior to July 1, 2018, and who has terminated Employment after becoming vested as described in Section 401 hereof, and who has not withdrawn his Employee contributions, and who returns to Employment within one (1) year of such termination, will resume accrual of Credited Service upon his resumption of contributions to the Plan, and will remain eligible for the benefits set forth in this title for Participants whose Employment began prior to July 1, 2018.

(Ord. Nos. 18103, 18364, 18513, 19988, 20908; Ord. No. 22626, § 2, 2-2-2012; Ord. No. 23575 , § 1, 10-26-2016; Ord. No. 23848 , § 1, 1-24-2018)