840 CMR 3.00: INTERNAL REVENUE CODE COMPLIANCE PROVISIONS
3.10: Internal Revenue Code Section 414(u)
Effective December 12, 1994, notwithstanding any other provision of retirement system law, contributions, benefits and service credit with respect to qualified military service are governed by Internal Revenue Code Section 414(u) and the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended.