27 Miss. Code. R. 210-64-104 - Purchasing eligible non-covered service

1. An eligible employee may purchase certain non-covered service with a public entity of the state. Service that may be purchased includes:

(i) any service rendered as an employee of any political subdivision of the state, or any instrumentality thereof, that does not participate in PERS;

(ii) any service rendered as an employee of any political subdivision of the state, or any instrumentality thereof, that participates in PERS but did not elect retroactive coverage; or

(iii) any service rendered as an employee of any political subdivision of the state, or any instrumentality thereof, for which coverage of the employee's position was or is excluded.

2. Service with an eligible governmental entity must satisfy the requirements for membership in PERS as outlined in PERS Board Regulation 36.

3. A member may not establish credit for non-covered service for any period of time that the member has previously been awarded service credit under PERS.

4. Service credit for non-covered service is awarded in the same manner that it would have been awarded if the service had been covered under PERS.

5. To be eligible to purchase non-covered service, the member must have entered or reentered state service after completion of the non-covered service to be purchased. Non-covered service performed after the member withdraws from covered public service or retires does not qualify for purchase under this section. In no case shall non-covered service be eligible for purchase for any period in which the member was drawing a retirement allowance.

6. To establish eligibility to purchase non-covered service, the employee must:

a. Provide documentation to demonstrate that the employment would have been eligible for coverage under PERS had the position been covered at the time by a joinder agreement and

b. Provide documentation of the employment including the dates of service, the salary or wages earned, and the number of hours worked per week or per month.

7. A maximum of 10 years of creditable service may be purchased based on non-covered public service in the state, except in the case of retroactive coverage where either a joinder agreement or retirement law [Reference Miss. Code Ann. § 25-11-103(z) (1972, as amended)] allows for the purchase of more than 10 years.

Notes

27 Miss. Code. R. 210-64-104

Amended 7/1/2017