Creditable service provided under certain circumstances for membership service interrupted by qualified military service.

Miss. Code Ann. § 21-29-301
in effect
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Any member of the Municipal Retirement System whose membership service is interrupted as a result of qualified military service within the meaning of Section 414(u)(5) of the Internal Revenue Code, and who has received the maximum service credit available under Article 1, 3 or 5 of this chapter, shall receive creditable service for the period of qualified military service that does not qualify as creditable service under Article 1, 3 or 5 of this chapter upon reentering membership service in an amount not to exceed five (5) years if: The member pays the contributions he would have made to the retirement system if he had remained in membership service for the period of qualified military service based upon his salary at the time his membership service was interrupted; The member returns to membership service within ninety (90) days of the end of his qualified military service; and The employer at the time the member’s service was interrupted and to which employment the member returns pays the contribution it would have made into the retirement system for such period based on the member’s salary at the time the service was interrupted. The payments required to be made in subsection (1)(a) of this section may be made over a period beginning with the date of return to membership service and not exceeding three (3) times the member’s qualified military service; however, in no event shall such period exceed five (5) years. The member shall furnish proof satisfactory to the board of trustees of certification of military service showing dates of entrance into qualified service and the date of discharge as well as proof that the member has returned to active employment within the time specified.

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