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governmental plans. greater than $1.000. if the member domes ne,t elent to haves enrh nc~rrih„t;nn paid directly to an eligible retirement elan specified by the member in a direct rollover or to receive the distribution directly in accordance with this section then the board shall nay the distribution in a direct rollover to an individual retirement elan decimated by the board that satisfies the safe harbor provision of Code of ViYginia & 51 1-124 30 F and such provisions shall be interpreted and administered in accordance therewith Sec. 30-257. -Military service (al Notwithstanding any provision of this article to the contrary benefits and service credit with respect to aualified militarry service will be provided in accordance with Section 414(ul of the Internal Revenue Code of 19Rfi_ as amenrle~l anr~ the Trn;fnrmarl Ca,-c~;~.Ao -- -~ 1Y1VVJ Employment and Reemployment Rights Act of 1994 (T T~RRR A~ (bl To the extent not inconsistent with the fore~oin~ the following special rules shall apply in case of reemployed veterans notwithstanding the provisions of the svstem• (11 A reemployed veteran shall not be considered to have incurred a break in service by reason of his aualified military service. L) Oualified military service of a reemployed veteran shall be counted as service for vesting under the elan. fcl To the extent required by USERRA or Section 401(al(371 of the Internal Revenue Code for purnoses of determining vesting in accrued benefits and entitlement to death benefits under the svstem. in the event a member ceases to be an emnlovee in order to perform aualified mihtarv service and dies on or after January 1 2007 while nerformin~ aualified military service, the member's death shall be considered to have occurred while he was an em lovee and. if he ceased to be an eligible emnlovee in order to perform aualified militarry service. while he was an eligible employee so that his beneficiaries are entitled to any additional benefits provided under the svstem (other than benefit ar~n,alc rPlat;na to the period of aualified military service unless otherwise expressly providedl including without limitation any additional or enhanced vesting or death benefits had the member resumed emalovrnent with the participating employer and then terminated employment on account of death. (dl For nurnoses of this paragraph the following terms have the following meanin~s• (11 "Oualified military service" means any service in the uniformed services (as defined in Chanter 43 of Title 38 of the United States Codel by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service and to the employer (21 "Reemployed veteran" means a person who is or but for his aualified military service. would have been a member at some time durin his aualified military service A-14