A. Except as provided in subsection B of this section, a member of the plan who has at least five years of credited service with the plan may receive credited service for periods of active military service performed before employment with the member's current employer if:

1. 1. The member was honorably separated from the military service.
2. 2. The period of military service for which the member receives credited service does not exceed sixty months.
3. 3. The period of military service for which the member receives credited service is not on account with any other retirement system, except as provided by 10 United States Code section 12736 or except if the member is not yet eligible for a military retirement benefit.
4. 4. The member pays the cost to purchase the prior active military service. The cost is the amount necessary to equal the increase in the actuarial present value of projected benefits resulting from the additional credited service.
5. 5. The amount of benefits purchased pursuant to this subsection is subject to limits established by section 415 of the internal revenue code.

C. An active member of the plan who volunteers or is ordered to perform military service may receive credited service for not more than sixty months of military service as provided by the uniformed services employment and reemployment rights act of 1994 (38 United States Code part III, chapter 43). The member's employer shall make employer contributions and the member shall make the member contributions pursuant to subsection D of this section if the member meets the following requirements:

1. 1. Was an active member of the plan on the day before the member began military service.
2. 2. Entered into and served in the armed forces of the United States or any military reserve unit of any branch of the armed forces of the United States or is a member of the national guard.
3. 3. Complies with the notice and return to work provisions of 38 United States Code section 4312.

D. Contributions made pursuant to subsection C of this section shall be for the period of time beginning on the date the member began military service and ending on the later of one of the following dates:

1. 1. The date the member is separated from military service.
2. 2. The date the member is released from service-related hospitalization or two years after initiation of service-related hospitalization, whichever date is earlier.
3. 3. The date the member dies as a result of or during military service.

F. The employer and the member shall make contributions pursuant to subsection C of this section as follows:

1. 1. Contributions shall be based on the compensation that the member would have received but for the period that the member was ordered into active military service.
2. 2. If the employer cannot reasonably determine the member's rate of compensation for the period that the member was ordered into military service, contributions shall be based on the member's average rate of compensation during the twelve-month period immediately preceding the period of military service.
3. 3. If a member has been employed less than twelve months before being ordered into military service, contributions shall be based on the member's compensation being earned immediately preceding the period of military service.
4. 4. The member has up to three times the length of military service, not to exceed sixty months, to make the member contributions. Once the member has made the member contributions or on receipt of the member's death certificate, the employer shall make the employer contributions in a lump sum. Death benefits shall be calculated as prescribed by law.
5. 5. If the member's employer pays military differential wage pay to members serving in the military, contributions shall be paid to the plan pursuant to section 38-810 for any military differential wage pay paid to the member while performing military service.