(A) An employee whose employment is interrupted by qualified military service under Code § 414(u) or who is on a leave of absence for qualified military service under Code § 414(u) may defer additional compensation upon resumption of employment with the employer equal to the maximum amount of compensation that could have been deferred during that period if the employee’s employment with the employer had continued (at the same level of compensation) without the interruption of leave, reduced by the amount of compensation, if any, actually deferred during the period of the interruption or leave.
(B) This right applies for five years following the resumption of employment or, if sooner, for a period equal to three times the period of the interruption or leave.
(Ord. 05-11, passed 10-18-2005)