PUBLIC LAW 103-353—OCT. 13, 1994 108 STAT. 3171 "(2) disregarding any contributions then actually being made under section 8432(a) and any agency contributions relating thereto. "(d) An employee to whom this section applies is entitled to have contributed to the Thrift Savings Fund on such employee's behalf an amount equal to— "(1) 1 percent of such employee's basic pay (as determined under subsection (e)) for the period referred to in subsection (b)(2)(B); reduced by "(2) any contributions actually made on such employee's behalf under section 8432(c)(1) with respect to the period referred to in subsection (b)(2)(B). "(e) For purposes of any computation under this section, an employee shall, with respect to the period referred to in subsection (b)(2)(B), be considered to have been paid at the rate which would have been payable over such period had such employee remained continuously employed in the position which such employee last held before separating or entering leave-without-pay status to perform military service. "(f)(1) The employing agency may be required to pay lost earnings on contributions made pursuant to subsections (c) and (d). Such earnings, if required, shall be calculated retroactively to the date the contribution would have been made had the employee not separated or entered leave without pay status to perform military service. "(2) Procedures for calculating and crediting the earnings pay- able pursuant to paragraph (1) shall be prescribed by the Executive Director. "(g) Amounts paid under subsection (c), (d), or (f) shall be paid— "(1) by the agency to which the employee is restored or in which such employee is reemployed; "(2) from the same source as would be the case under section 8432(e) with respect to sums required under section 8432(c); and "(3) within the time prescribed by the Executive Director. "(h)(1) For purposes of section 8432(g), in the case of an employee to whom this section applies— "(A) a separation from civilian service in order to perform the military service on which the employee's restoration or reemployment rights are based shall be disregarded; and "(B) such employee shall be credited with a period of civilian service equal to the period referred to in subsection (b)(2)(B). "(2)(A) An employee to whom this section applies may elect, for purposes of section 8433(d), or paragraph (1) or (2) of section 8433(h), as the case may be, to have such employee's separation (described in subsection (a)(1)) treated as if it had never occurred. "(B) An election under this paragraph shall be made within such period of time after restoration or reemployment (as the case may be) and otherwise in such manner as the Executive Director prescribes. "(i) The Executive Director shall prescribe regulations to carry Regulations. out this section.".
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