USERRA: Compensation used to determine HCE status

[Guest IU1994]

I have searched old posts for an answer, but have come up empty....

Under USERRA, compensation used to determine make-up benefits for the military service period is the amount the employee would have received during his/her absence under the rate of pay in effect at the time the period of military service began.

So someone that earns $50,000 in a given plan year, but who otherwise would have earned a total of $100,000 if not for six months of military service, receives a total allocation of employer contributions based on the $100,000.

My question is whether the determination of HCE status for the following plan year is based on the $50,000 actually earned or the $100,000 inferred? I'm inclined to think that it is based on the $50,000 actually earned, making the employee a NHCE for the next plan year, since I can find no documentation to the contrary. Can anyone confirm this as fact? Thanks.