PUBLIC LAW 104-188—AUG. 20, 1996
110 STAT. 1885
Code), whether or not quahfied mihtary service, such suspension shall not be taken into account for purposes of section
72(p), 401(a), or 4975(d)(1).
"(5) QUALIFIED MILITARY SERVICE.—For purposes of this
subsection, the term 'qualified military service' means any service in the uniformed services (as defined in chapter 43 of
title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter
with respect to such service.
"(6) INDIVIDUAL ACCOUNT PLAN.— For purposes of this subsection, the term 'individual account plan' means any defined
contribution plan (including any tax-sheltered annuity plan
under section 403(b), any simplified employee pension under
section 408(k), any qualified salary reduction arrangement
under section 408(p), and any eligible deferred compensation
plan (as defined in section 457(b)).
"(7) COMPENSATION. — For purposes of sections 403(b)(3),
415(c)(3), and 457(e)(5), an employee who is in qualified military
service shall be treated as receiving compensation from the
employer during such period of qualified military service
equal to—
"(A) the compensation the employee would have
received during such period if the employee were not in
qualified military service, determined based on the rate
of pay the employee would have received from the employer
but for absence during the period of qualified military
service, or
"(B) if the compensation the employee would have
received during such period was not reasonably certain,
the employee's average compensation from the employer
during the 12-month period immediately preceding the
qualified military service (or, if shorter, the period of
employment immediately preceding the qualified military
service).
"(8) USERRA REQUIREMENTS FOR QUALIFIED RETIREMENT
PLANS.—For purposes of this subchapter and section 457, an
employer sponsoring a retirement plan shall be treated as
meeting the requirements of chapter 43 of title 38, United
States Code, only if each of the following requirements is met:
"(A) An individual reemployed under such chapter is
treated with respect to such plan as not having incurred
a break in service with the employer maintaining the plan
by reason of such individual's period of qualified military
service.
"(B) Each period of qualified military service served
by an individual is, upon reemployment under such chapter, deemed with respect to such plan to constitute service
with the employer maintaining the plan for the purpose
of determining the nonforfeitability of the individual's
accrued benefits under such plan and for the purpose of
determining the accrual of benefits under such plan.
"(C) An individual reemployed under such chapter is
entitled to accrued benefits that are contingent on the
making of, or derived from, employee contributions or elective deferrals only to the extent the individual makes pay-
ment to the plan with respect to such contributions or
deferrals. No such payment may exceed the amount the
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