Citi Benefits Handbook
Qualified Military Service Leave Withdrawals
If you are on qualified reservist duty and are called to active-duty military leave, you may be able to withdraw amounts from your Before-Tax Contribution Accounts and/or Roth After-Tax Contributions. A qualified reservist distribution is not subject to the additional tax on early distributions. A qualified reservist distribution is a distribution to an individual ordered or called to active duty (because he or she is a member of a reserve component) for a period of more than 179 days or for an indefinite period and made during the period beginning on the date of the order or call and ending at the close of the active-duty period. You must have been ordered or called to active duty after September 11, 2001. You may recontribute all or a portion of the distributed amount to the Plan within two years of the end of your period of active duty.