{"data":{"id":"us-ky/krs-161.507","jurisdiction":"us-ky","citation":"KRS 161.507","heading":"Prior service credit for veterans -- Credit for military service and","body":"uniformed service by active contributing member.\n(1) An active contributing member of the Teachers' Retirement System may receive\nservice credit for active service rendered in the uniformed services of the Armed\nForces of the United States, including the commissioned corps of the Public Health\nService, subject to the provisions of the Uniformed Services Employment and\nReemployment Rights Act of 1994 and the administrative reg ulations promulgated\nby the board of trustees. Military service includes service in the uniformed services\nthat occurs before the employment of a member in a position covered by the\nretirement system or where a member leaves covered employment without givi ng\nadvance written or verbal notice of performing duty in the uniformed services.\nService in the uniformed services also includes uniformed service that occurs after\nemployment in a position covered by the retirement system where the member has\ngiven advance written or verbal notice of performing duty in the uniformed services\nand the member returns directly from uniformed services to covered employment.\nMilitary service may be credited only if discharge was honorable or was not\nterminated upon the occurren ce of any of the events listed in 38 U.S.C. sec. 4304.\nService shall be considered as Kentucky teaching service, except that service may\nnot be used for meeting the service requirements set forth in KRS 161.600(1)(a) or\n(2) or 161.661(1) unless the service  occurred after the member gave written or\nverbal notice of performing duty in the uniformed services and the member returned\ndirectly from uniformed services to covered employment. A maximum of six (6)\nyears of military service may be credited, but in no case a greater number of years\nthan the actual years of contributing service in Kentucky.\n(2) No credit shall be granted for military service which has been or will be used in\nqualifying for annuity benefit payments from another retirement system financed\nwholly or in part by public funds.\n(3) A member having twenty (20) years or more of active duty in the military service,\nand who is qualified for regular federal retirement benefits based on this military\nservice, may not receive credit for any military se rvice in the Teachers' Retirement\nSystem. This subsection shall apply to service presented for credit on July 1, 1975,\nand after this date.\n(4) (a) A member receiving retirement credit for active duty in the armed services of\nthe United States prior to emp loyment in a position covered by the retirement\nsystem or where the member leaves covered employment without giving\nadvance written or verbal notice of performing duty in the uniformed services\nshall pay to the retirement system the full actuarial cost of the service credit\npurchased as provided under KRS 161.220(22). These contributions shall not\nbe picked up, as described in KRS 161.540(2). In purchasing retirement credit\nfor active duty in the armed services, the latest years of service shall be\nconsidered first in allowing credit toward retirement. The board of trustees\nshall adopt a table of actuarial factors to be used in calculating the amount of\ncontribution required for crediting this service.\n(b) If military service occurred after the member gave w ritten or verbal notice of\nperforming duty in the uniformed services and the member returns directly\nfrom uniformed services to covered employment, the member shall contribute\nthe regular member contribution required by KRS 161.540. The member may\nmake the  payment of delayed contributions in a lump sum payment or in\ninstallments not to exceed five (5) years beginning with the member's date of\nreemployment. Interest at the rate of eight percent (8%) per annum shall be\ncharged for delayed contributions beginn ing with the member's date of\nreemployment until paid. Members participating in the supplemental benefit\ncomponent who make the regular member contribution required by this\nparagraph, shall also receive the mandatory employer contributions in the\nsupplemental benefit component for the period of service purchased.\n(5) An active contributing member of the Teachers' Retirement System may receive\nservice credit for service in the military reserves of the United States or the National\nGuard. The member may purchase one (1) month of service for each six (6) months\nof service in the reserves or the National Guard. Notwithstanding any other statute,\nregulation, or policy to the contrary, the system shall provide a member, upon\nrequest, the estimated actuarial cost o f the National Guard or military reserves\nservice purchase based upon the information available at the time of the request.\nThe member shall be entitled to enter into a contract with the system at the time of\nthe request to purchase the National Guard or m ilitary reserve service by paying to\nthe system the estimated actuarial cost, either by installments or in lump sum. The\nmember shall pay the full actuarial cost of this service in the military reserves or the\nNational Guard as provided in KRS 161.220(22).  Service in the military reserves or\nthe National Guard shall be treated as service earned prior to participation in the\nsystem and shall not be used for meeting the service requirements set forth in KRS\n161.600(1)(a) or (2) or 161.661(1). The payment shal l not be picked up by the\nemployer, as described in KRS 161.540(2).","path":["KRS Chapter 161"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51805","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:10Z","sha256":"b410f603c5c87688a25199b9e1599a0b1b4f528eae3894d19148dbd03a0e4891","source_id":"us-ky","stale":false,"prev":"us-ky/krs-161.505","next":"us-ky/krs-161.510"},"notice":"GroundRules: Original legal text. Not legal advice."}