Determination of benefits
The amount of employee contributions and the amount of elective deferrals of an individual treated as reemployed under subparagraph (A) for purposes of applying paragraph (8)(C) shall be determined on the basis of the individual’s average actual employee contributions or elective deferrals for the lesser of—
(i)#
the 12-month period of service with the employer immediately prior to qualified military service, or
(ii)#
if service with the employer is less than such 12-month period, the actual length of continuous service with the employer.