It shall be the participating employer's responsibility to file with the retirement system within fifteen (15) days after the entry date, a list of all employees on any officially authorized and approved leave of absence on entry date, giving the beginning date, the purpose, the period of time, and where available, copies of the documents authorizing or approving such leaves. Any former employee of a participating employer who returns to such employment and who is not listed on such a list shall be treated as a new employee for retirement system purposes.
Kan. Admin. Regs. § 80-51-6