USERRA help needed...

[chris]

Dealing with a participant who just returned from military service... USERRA seems to say that the make-up contribution is determined on actual rate of pay in effect at time of mil. service, or if actual rate indeterminable, then use preceding 12 months to determine rate of pay. USERRA aalso says that no earnings are due on the make-up contribution and no forfeitures need to be allocated. If the participant is there the first 2 months of the plan year and then returns after plan year end and actual rate of pay is undeterminable, does that mean that:

1) total comp. (=) 2 months' actual comp. amount (+) 10 months comp. based on preceding 12 months of comp. pay rate;

2) no earnings are computed on the make up contribution;

3) no forfeitures are allocated to the participant's account....?

I may be making more out of this than necessary, but just haven't dealt with the issue previously..... Thanks for the responses.