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| December 2009 |
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| Regulatory Update: USERRA and the HEART Act |
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Linda Lemel Hoseman
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Reprinted with permission from Employee Benefit Plan Review, December 2009. All rights reserved, WoltersKluwer Company, New York, N.Y.
As members of the military continue to leave and reenter the workforce, employers should be aware of the legal requirements imposed by the Uniformed Services Employment and Reemployment Rights Act (USERRA) and the Heroes Earnings Assistance and Relief Tax Act of 2008 (the HEART Act). These laws grant a number of benefit rights to employees on or returning from military leave. Certain provisions directly affect employee benefit plans sponsored by the employer, which are highlighted here.
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