If I make-up deferrals, do I receive employer match contributions?
Yes, you will receive a company match based on the match formula in place during your absence. To receive the match, you must designate certain deferrals to count as deferred during the period of military service.
For example: In 2017 and 2018, ABC Plan provided a match of 50 percent on deferrals up to six percent of pay. Carl is on active duty for all of 2017 and returns January 1, 2018. Carl may defer 12 percent of his pay, designating six percent for 2017 (the period of military service) and six percent for 2018. By doing so, Carl receives the maximum match for both the time when he was deployed and the current plan year.