This Act encourages people to serve in the armed forces by minimizing the impact on their careers when they return to civilian employment by avoiding discrimination and increasing their opportunities for employment. The primary payroll impact is that an employee returning to a civilian job from the armed forces is allowed to make contributions to his or her 401(k) pension plan up to the amount that would have been allowed if the person had continued employment through the period of service in the armed forces. If the person elects to make these contributions, he or she must do so within a period of three times the service period in the armed forces, up to a maximum of five years.
Uniformed Services Employment and Reemployment Rights Act