USERRA - Make-up Contributions

[401(k)athryn]

A participant was on military leave from October 2018 until March 2019.  She received a safe harbor contribution for 2018 based upon actual 2018 pay through October, but now needs to receive the 3% safe harbor on the compensation that she would have earned during her period of military service.  Likewise, she will need a 3% safe harbor on missed pay for 2019, but this will not be calculated until the end of the year when we calculate the contribution for all employees.

USERRA indicates that the make-up 2018 contribution should have been deposited within 90 days after her return to employment or by the time that the other safe harbor contributions were deposited.  This make-up contribution is now LATE.  Is there a know correction to this error?  I did not see anything in EPCRS, but maybe was searching for the wrong terms.  Do I need to calculate earnings from the 90 mark after re-employment until now? 

 

Thanks!

[Bri]

I suppose you could follow the standard missed-allocation rules that would apply if ANY eligible employee were skipped over for an amount due, no?  (In which case I agree with the earnings-after-day-90 thought you had there.)