86. USERRA - Military Service Credit
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Code §§ 401(a)(37) and 414(u); Rev. Proc. 96-49;
Notice 2010-15; Rev. Proc. 2017-41R ev. Proc.
2023-37, 2023-51 I.R.B. 1491, sec. 5.149 .02(12)
Sample Plan Language:
Notwithstanding any provision of this plan to the contrary, contributions, benefits, and service credit with respect to qualified military service will be provided in accordance with Section 414(u) of the Internal Revenue Code. In addition, the survivors of any participant who dies on or after January 1, 2007, while performing qualified military service, are entitled to any additional benefits (other than contributions relating to the period of qualified military service, but including vesting service credit for such period and any ancillary life insurance or other survivor benefits) that would have been provided under the plan had the participant resumed employment on the day preceding the participant’s death and then terminated employment on account of death.
(Note to reviewer: As added by the HEART Act, for deaths and disabilities occurring on or after January 1, 2007, § 414(u)(9) provides that an employer may, for benefit accrual purposes, treat an individual who dies or becomes disabled while
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performing qualified military service as if that individual had resumed employment in accordance with USERRA reemployment rights on the day preceding the death or disability and then terminated employment on the actual date of death or disability. Any benefit accruals or contributions under § 414(u)(9) must be provided to all such individuals performing qualified military service with respect to the employer (and other employers aggregated with the employer under section § 414(b), (c), (m) and (o)) on terms that are reasonably equivalent. The sample language does not provide for contributions allowed under § 414(u)(9) but may be modified to do so or to allow the employer to elect in the adoption agreement that contributions will be provided under the plan with respect to all such deceased and/or disabled individuals.
Where an individual dies on or after January 1, 2007, while performing qualified
military service, vesting credit for the period of the deceased individual’s qualified
military service must be provided in the case where the individual dies while
performing such service. Vesting credit may be provided, but is not required, where
the individual is disabled while performing qualified military service. See Part
II Vesting service credit is required to be provided for the period of a deceased
individual’s qualified military service if the individual dies while performing such
service. See of Notice 2010-15, Q&A 3, and LRM #55, Crediting years of service-
vesting. The sample language may also be modified to provide vesting service credit
for the period of a disabled individual’s qualified military service if the individual
becomes disabled while performing such service.)
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