USERRA & 410(b) testing for employee who takes a position with a different employer.

[Guest terric]

Plan year ending 12/31/04 - Participant leaves 5/1/04 for active duty. Scheduled to return on 2/1/05.

Employer discovers in 2005 participant took another job - never went back to work for the original employer.

How is the 410(b) testing handled for the 12/31/04 plan year end? Is this person now considered terminated as of 05/01/04 and never included in the 2004 410(b) test?