Consistent with 38 U.S.C. § 4318(b)(1) and I.R.C. § 414(u), if a person is re-employed under 38 U.S.C. §§ 4301 et seq., with respect to the period(s) of service in the Uniformed Services, the employer shall pay (if it has not already done so) and the Plan Administrator shall allocate to the re-employed participant’s account any employer non-elective contribution for the participant in the amount (without investment income or earnings of any kind) that would have been allocated to the participant’s account if the participant had been actively at work for the employer.
(Ord. NIRC 97-1, passed 1-15-1997)