Contributions for Military Service. Effective December 12, 1994, notwithstanding any provisions of this Plan to the contrary, contributions and service credit shall be made with respect to a period in which an individual would have been an Eligible Participant but for his Military Service (as defined in Section 1.26.3 hereof) to the extent required by Chapter 43 of Title 38 of the United States Code (USERRA). The amount of any such Elective Contributions and of Matching Contributions in respect thereof shall be based upon such individual’s election made following his return to employment with the Employer following such Military Service (and within the time during which he had reemployment rights) in accordance with procedures established by the Administrator; provided that no such Elective Contributions may exceed the amount the individual would have been permitted to elect to contribute had the individual remained continuously employed by the Employer throughout the period of such Military Service (and Matching Contributions shall be limited accordingly). Such contributions shall be taken into account as Annual Additions for purposes of Section 3.3.5 and Article VI in the Limitation Year to which they relate, and for purposes of applying the elective deferral limit set forth in Section 3.1.6 in the calendar year to which they relate, rather than in the Limitation Year or calendar year in which made, and shall be disregarded for purposes of applying the limits described in Sections 3.3, 3.4, and 3.5.3. Any such contribution shall be made no later than five years from the date of such return to employment or, if less, a period equal to three times the period of such Military Service.
