Nonqualified service credit
For purposes of subparagraph (B), the term “nonqualified service credit” means permissive service credit other than that allowed with respect to—
(i)#
service (including parental, medical, sabbatical, and similar leave) as an employee of the Government of the United States, any State or political subdivision thereof, or any agency or instrumentality of any of the foregoing (other than military service or service for credit which was obtained as a result of a repayment described in subsection (k)(3)),
(ii)#
service (including parental, medical, sabbatical, and similar leave) as an employee (other than as an employee described in clause (i)) of an educational organization described in section 170(b)(1)(A)(ii) which is a public, private, or sectarian school which provides elementary or secondary education (through grade 12), or a comparable level of education, as determined under the applicable law of the jurisdiction in which the service was performed,
(iii)#
service as an employee of an association of employees who are described in clause (i), or
(iv)#
military service (other than qualified military service under section 414(u)) recognized by such governmental plan.
In the case of service described in clause (i), (ii), or (iii), such service will be nonqualified service if recognition of such service would cause a participant to receive a retirement benefit for the same service under more than one plan.