27 Miss. Code. R. 240-IV-4.1(a)
Notwithstanding any provision of this Plan to the contrary, contributions, benefits and service credit with respect to Qualified Military Service will be provided in accordance with Code Section 414(u)(5). A Participant shall be allowed to make Participant Plan Contributions, on an after-tax basis, for each year of Qualified Military Service in any amount up to the maximum Participant contributions the Participant would have been eligible to contribute had he not been in Qualified Military Service based on his compensation as herein defined, provided such Participant entered such Qualified Military Service directly from the employ of the Institution and was reemployed by the Institution immediately following discharge from such Qualified Military Service. The Participant shall be required to contribute such make-up Participant Plan Contributions during the period which begins on the date of the Participant's reemployment with the Institution and not exceeding three (3) times the Participant's Qualified Military Service; provided however, that in no event shall such period exceed five (5) years.
If the Participant makes the required Participant Plan contribution as noted above, an Institution Plan Contribution shall be made for any eligible Participant for each year of Qualified Military Service in an amount equal to the amount the Participant would have been credited had he not been in Qualified Military Service based on his compensation as herein defined.
A Participant who is in Qualified Military Service shall be treated as receiving compensation during such period of Qualified Military Service equal to the compensation the Participant would have received during such period if the Participant were not in Qualified Military Service, determined based on the rate of pay the Participant would have received from the Institution but for absence during the period of Qualified Military Service.
Any Institution Plan Contributions made pursuant to this Section shall not be subject to any otherwise applicable limitations contained in Code Section 404(a), 402(g), or 415 with respect to the year in which the Institution Plan Contributions are made; however, such Institution Plan Contributions shall be subject to such limitations with respect to the year to which the Institution Plan Contributions relate.
Qualified Military Service means any service in the uniformed services (as defined in Chapter 43, Title 38, United States Code) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such services.
27 Miss. Code. R. 240-IV-4.1(a)