What compensation is used to determine the amount of any make-up contributions?
Generally, an employer must treat an employee as continuing to receive the same compensation as he or she would have received without regard to the military service. If this method is not reasonable, an employer may use the employee’s average compensation from the last 12-month period (or, if the period of service was less than 12 months, the average of the entire period of employment).
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- What compensation is used to determine the amount of any make-up contributions?