On August 9, 2019, the Department of Labor ("DOL")
issued USERRA Fact Sheet 1, providing guidance to
employers about their pension obligations to reemployed service
members under the Uniformed Services Employment and Reemployment
Rights Act of 1994 ("USERRA").
Since its enactment in 1994, USERRA has provided that employees
who return to employment with USERRA reemployment rights are
entitled to service and certain retirement benefit accruals for
their period of absence to perform military service. Generally, the
returning employee is entitled to vesting, eligibility, and benefit
service credit for the entire period of the absence. The employee
is also entitled, upon reemployment, to all benefit accruals that
are not conditioned on employee contributions or deferrals and to
employer accruals that are conditioned on employee
contributions/deferrals to the extent that the employee makes up
missed contributions/deferrals upon return from military
service.
