; and (3) an employee of such air carrier who is voluntarily or involuntarily furloughed as a result of the national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601 et seq.) related to the pandemic of the coronavirus COVID–19 may, upon reemployment or recall to such air carrier, be entitled to the following benefits under an employee pension benefit plan that such employee would have received if the employee had remained continuously employed with the air carrier, similar to benefit rights under subchapter II of chapter 43 of title 38, United States Code: (A) An employee shall be treated as not having incurred a break in service with the employer or employers maintaining the plan by reason of the furlough. (B) The period of furlough shall be deemed to constitute service with the employer or employers maintaining the plan for purposes of vesting, participation, and determining the employee’s benefit accruals. (C) An employee shall be entitled to make-up missed employee contributions or elective deferrals that could have been made to a qualified defined contribution plan during the period of furlough. Makeup contributions under this paragraph may be made during the period beginning on the date of recall and whose duration is three times the period of the furlough, such payment period not to exceed 5 years. (D) The employer reemploying or recalling such employee shall contribute all employer contributions that the employer would have made on behalf of such employee to qualified defined contribution plans, including plans commonly known as 401(k) plans, if the employee had remained continuously employed. (E) If employer contributions to a plan are contingent on the employee making an employee contribution or elective deferral, the employer contribution is required only to the extent the employee makes the payment to the plan with respect to such contributions or deferrals. No such payment may exceed the amount the employee would have been permitted or required to contribute had