{"data":{"id":"us-ms/miss.-code-ann.-25-11-110","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 25-11-110","heading":"Miss. Code Ann. § 25-11-110","body":"(1) With respect to the death of a member that occurs while the member is performing qualified military service within the meaning of Section 414(u) of the Internal Revenue Code :\n\n(a) The deceased member's period of qualified military service must be counted for vesting purposes.\n\n(b) To the extent required by Section 401(a)(37) of the Internal Revenue Code , the deceased member's survivors are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as those purchase rights the deceased member could have exercised under Section 25-11-109(7) .\n\n(2) To the extent required by Section 414(u)(12) of the Internal Revenue Code , a member receiving differential wage payments within the meaning of Section 3401(h)(2) of the Internal Revenue Code from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on an annual addition under Section 415(c) of the Internal Revenue Code . This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.","path":["MS Code","Title 25"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T20:49:39Z","sha256":"a2f1c3460bd77b0d3f3cb13aa54e83143c1d0f268f6b5a6c44af3eb7bbbf63fe","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-25-11-11","next":"us-ms/miss.-code-ann.-25-11-111","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}