No. The employee is not required or permitted to make up a missed contribution in an amount that exceeds the amount he or she would have been permitted or required to contribute had he or she remained continuously employed during the period of service.
authority: Section 4331(a) of the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA),
38 U.S.C. 4331(a) (Pub. L. 103-353, 108 Stat. 3150)
source: 70 FR 75292, Dec. 19, 2005, unless otherwise noted.
cite as: 20 CFR 1002.263