Summary: Virginia Retirement System; plan credits and accounts. Allows members of the Virginia Retirement System to purchase service credit for prior full-time active duty military service of at least 180 consecutive days in any federally established branch of the armed services. Under current law, such purchases are restricted to prior full-time active duty military service of at least 180 consecutive days in the United States Army, Navy, Air Force, Marines, or Coast Guard. The bill also provides that any funds or other property held in a Virginia Retirement System defined contribution plan, deferred compensation plan, or cash match plan remaining unclaimed for more than five years shall be presumed abandoned under the Virginia Disposition of Unclaimed Property Act and may escheat to the state treasury. Under current law, the Act does not apply to any Virginia Retirement System defined benefit plan funds or other property. This bill is identical to SB 458.