USERRA make-up contributions

[ccassetty]

In reading USERRA and all the guidance I could find on the calculation of compensation to be used to determine the amount of contributions to which an employee is entitled under USERRA, it seems to me that the "theoretical" compensation must take into consideration increases that the employee would have received (i.e. annual performance review and salary increase) had he/she remained employed. Everything I read sort of hints at this, but doesn't come right out and say it.

I would like to get confirmation that this is correct or reassurance that this is something we don't have to worry about.

Thanks to all who respond.