When is the employer required to make the plan contribution that is attributable to the employees period of uniformed service?
• The employer is not required to make its contribution until the employee is reemployed. For employer contributions to a plan in which the employee is not required or permitted to contribute, the employer must make the contribution attributable to the employee’s period of service no later than ninety days after the date of reemployment, or when plan contributions are normally due for the year in which the service in the uniformed services was performed, whichever is later. If it is impossible or unreasonable for the employer to make the contribution within this time period, the employer must make the contribution as soon as practicable. • If the employee is enrolled in a contributory plan he or she is allowed (but not required) to make up his or her missed contributions or elective deferrals. These makeup contributions or elective deferrals must be made during a time period starting with the date of reemployment and continuing for up to three times the length of the employee’s immedia
Related Questions
- Period of Service top § 1002.99 Is there a limit on the total amount of service in the uniformed services that an employee may perform and still retain reemployment rights with the employer?
- Requirement of Notice top § 1002.85 Must the employee give advance notice to the employer of his or her service in the uniformed services?
- When is the employer required to make the plan contribution that is attributable to the employees period of uniformed service?
