In the past decade, enhancing the reliability of distribution networks by means of optimal switch placement has attracted much attention. In the case of failures in a distribution feeder, such disconnect switches will isolate the faulted section, and the customers downstream of the faulted point can be supplied by neighboring feeders through tie lines. Nevertheless, such reserve branches not only might experience failures themselves but also may not even exist prior to the switch placement. Accordingly, this paper presents a mathematical-programming-based model for the concurrent placement of disconnect switches and tie lines in the distribution networks to enhance the service reliability, considering both practical benefits and drawbacks of such reserve branches. In the proposed model, installation of remote-controlled and manual switches at various locations of distribution feeders together with potential tie lines are considered. Also, practical operational constraints regarding the utilization of tie lines, and the impact of failures in such reserve branches on the reliability indices are meticulously modeled in the proposed formulation. Unreliability cost is estimated based on a reward-penalty scheme and the revenue lost due to the not supplied demand during the network contingencies. As an instance of mixed-integer linear programming, the proposed optimization model can be efficiently solved to the global optimality using commercially available software. Aiming at investigating the applicability of the proposed model, it is implemented on a test network, and the results are thoroughly analyzed through various case studies.