USERRA Make-up Contributions

[Guest jdw]

A veteran with USERRA rights returns from military duty and is reemployed. Employer sponsors 401(k) plan. Veteran wants to make-up salary deferrals, but wants to do it using personal check, not future payroll deductions.

Is that allowed? What if plan has provisions that no after-tax contributions are allowed (i.e., that salary deferrals are the only employee contributions allowed)?

[ccassetty]

My vote would be that he can't do it. I don't see anything in either 414(u)or USERRA that provides for an exception to the requirement that deferrals be made from future payroll.