N.J. Admin. Code § 17:6-16.23
Current through Register Vol. 56, No. 23, December 2, 2024
Section 17:6-16.23 - Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA)(a) Notwithstanding any provisions of this Plan to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) (as codified at Chapter 43, Title 38, of the United States Code); IRC § 414(u); and, effective January 1, 2007, IRC § 401(a)(37), as amended from time to time.(b) For purposes of this section, "qualified military service" means any service in the uniformed services as defined in USERRA by any individual if such individual is entitled to reemployment rights under USERRA with respect to such service.(c) Effective January 1, 2009, a participant receiving a differential wage payment within the meaning of IRC § 414(u)(12)(D) from the employer, may be treated as a participant and the differential wage payment may be treated as base salary and compensation under 17:6-5.8. This subsection shall be applied to all similarly situated individuals in a reasonably equivalent manner.(d) If the participant timely resumes employment in accordance with USERRA after a qualified military leave, the employer shall make any employer contribution that would have been made if the participant had remained employed during the participant's qualified military service. Such contributions must be made no later than 90 days after the date of such reemployment or when contributions are normally due for the year in which the qualified military service was performed, if later. In determining the amount of employer contribution, a participant shall be treated as receiving base salary from the employer during such period of qualified military service equal to:1. The base salary the participant would have received during such period if the participant were not in qualified military service, determined based on the rate of pay the participant would have received from the employer but for the absence during the period of qualified military service; or2. If the base salary the participant would have received during such period is not reasonably certain, the participant's average compensation from the employer during the 12-month period immediately preceding the qualified military service (or, if shorter, the period of employment immediately preceding the qualified military service).(e) Effective January 1, 2007, to the extent provided under IRC § 401(a)(37), in the case of a participant whose employment is interrupted by qualified military service and who dies while performing qualified military service, the survivor of such participant shall be entitled to any additional benefit (other than benefit accruals) provided under the Plan as if the participant timely resumed employment in accordance with USERRA and then, on the next day, terminated employment on account of death. N.J. Admin. Code § 17:6-16.23