2. USERRA Uniformed Services Employment & Reemployment Rights Act of 1994

3. MilBuy vs USERRA Two different Benefits MILBUY allows purchase of honorable military service incurred prior to employment. No maximum time period May not be used in another retirement plan(s). No specific campaign requirement

4. MilBuy vs USERRA USERRA allows purchase of active military service incurred as a result of certain campaigns Called to active duty when employed Employee must make an election upon return to employment Employee and employer contribution 5-year limit for service credit

5. ELIGIBILITY Employee must give notice of voluntary or involuntary military service Active military service must be for certain contingency operations Military separation must be honorable Employee must promptly return to work within a certain period

6. REQUIREMENTS Call to Duty Orders Release from Active Duty Orders DD214(s) - Honorable Discharge

7. DEADLINE Immediately upon reemployment. Forward all required documents to MRG

8. COST Employee 1% of Military LWOP Make-Up Earnings Employer 12% (or current rate) of Military LWOP Make-Up Earnings

9. PAYMENT Employee 30 days from notification by MRG Method of Payment Lump Sum or Biweekly payroll deductions $50 minimum - Not to exceed 2 years Employer Lump Sum upon full payment by employee

10. SERVICE Service is credited after paid in full by both EE and ER. Service is used in calculation of the participant’s annuity.

11. VESTING USERRA Credit is used towards vesting. USERRA make-up earnings are used toward Hi-3 Average Earnings Questions? Terry White 703/432-0425