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USERRA Two weeks training without pay


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Guest mmc
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If I understand USERRA correctly, a participant on a LOA for his/her two week reservist training is entitled to contributions based on compensation not received during those two weeks. If a plan has a 3% safe harbor and a participant earns $500/week and has 2 weeks unpaid for military duty, the W2 would reflect $25,000 when in fact, the 3% should be based on $26,000, the same for a ps contribution, but not forfeitures.

Has anyone encountered this?

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