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Page 6 1 with interest plus interest dividends as provided in 2 section 97B.70, for all completed calendar years and 3 for any completed calendar year for which the interest 4 dividend has not been declared and for completed 5 months of partially completed calendar yearsat two6percent interest plus the interest dividend rate7calculated for the previous year, compoundedannually,8from the end of the calendar year in which such9contribution was made to the first day of the month of10such dateas provided in section 97B.70. 11 Sec. 12. Section 97B.41, subsection 8, paragraph 12 b, subparagraph (6), Code Supplement 1995, is amended 13 to read as follows: 14 (6) Employees hired for temporary employment of 15 less than six months or one thousand and forty hours 16 in a calendar year. An employee who works for an 17 employer for six or more months in a calendar year or 18 who works for an employer for more than one thousand 19 forty hours in a calendar year is not a temporary 20 employee under this subparagraph. Adjunct instructors 21 are temporary employees for the purposes of this 22 chapter. As used in this section, unless the context 23 otherwise requires, "adjunct instructors" means 24 instructors employed by a community college or a 25 university governed by the state board of regents 26 without a continuing contract, whose teaching load 27 does not exceed one-half time for two full semesters 28 or three full quarters per calendar year. 29 Sec. 13. Section 97B.41, subsection 8, paragraph 30 b, Code Supplement 1995, is amended by adding the 31 following new subparagraph: 32 NEW SUBPARAGRAPH. (20) Persons employed through 33 any program described in section 15.225, subsection 1, 34 and provided by the Iowa conservation corps. 35 Sec. 14. Section 97B.41, Code Supplement 1995, is 36 amended by adding the following new subsection: 37 NEW SUBSECTION. 10A. "Internal Revenue Code" 38 means the Internal Revenue Code as defined in section 39 422.3. 40 Sec. 15. Section 97B.41, subsection 12, Code 41 Supplement 1995, is amended to read as follows: 42 12. "Membership service" means service rendered by 43 a member after July 4, 1953. Years of membership 44 service shall be counted to the complete quarter 45 calendar year. However, membership service for a 46 calendar year shall not include more than four 47 quarters. In determining a member's period of 48 membership service, the department shall combine all 49 periods of service for which the member has made 50 contributions. If the department has not maintained
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