Except as otherwise specifically stated herein, the rules below shall apply in determining length of service for all purposes under the plan.

(1) In no case may more than one year of service be credited for service in one calendar year.

(2) A member shall work over one-half of a month, including all calendar days, in order to earn one month of service.

(3) Except as otherwise specifically stated herein or required by federal law, a member shall not be allowed service credit for any period of more than one-half of a month during which such member is absent without pay.

(4) A member shall receive service credit for any and all paid leaves of absence, including a paid Family and Medical Leave Act leave, regardless of the length of the leave and regardless of the performance of any services. For member’s terminating employment between August 1, 1993 and January 31, 2010, up to three months of service credit was granted to members on unpaid Family and Medical Leave Act leaves.

(5) Years of paid membership time are used in computing benefits under the plan, as are months of paid membership time. Months shall be converted into a fraction of a year as follows:

(6) The pension board may disregard a fractional part of a year in computing paid membership time or unpaid membership time that is less than one-twelfth of a year.

(7) Notwithstanding any provision of the plan to the contrary, effective December 12, 1994, contributions, benefits, and service shall be provided in accordance with § 414(u), Internal Revenue Code, relating to military leave.

(8) Service before and after rehires shall also be calculated in accordance with Section 45-37-123.54.