; or (ii) to be restored to an equivalent position with equivalent employment benefits, pay, and other terms and conditions of employment. (B) Loss of benefits The taking of leave under this section shall not result in the loss of any employment benefit accrued prior to the date on which the leave commenced. (C) Limitations Nothing in this subsection shall be construed to entitle any restored employee to any accrual, right, benefit, or position described in section 104(a)(3) of the Family and Medical Leave Act of 1993 ( 29 U.S.C. 2614(a)(3) ). (D) Construction Nothing in this paragraph shall be construed to prohibit an employer from requiring an employee on leave under this section to report periodically to the employer on the status and intention of the employee to return to work. (2) Exemption concerning certain highly compensated employees (A) Denial of restoration An employer may deny restoration under paragraph (1) to any employee described in subparagraph (B) if— (i) such denial is necessary to prevent substantial and grievous economic injury to the operations of the employer; (ii) the employer notifies the employee of the intent of the employer to deny restoration on such basis at the time the employer determines that such injury would occur