N.J. Admin. Code § 17:1-17.5

Current through Register Vol. 56, No. 23, December 2, 2024

Section 17:1-17.5 - Compliance with USERRA and the HEART Act

(a) Effective with respect to deaths occurring on or after January 1, 2007, while a member is performing qualified military service (as defined in 38 U.S.C. Chapter 43), to the extent required by 26 U.S.C. § 401(a)(37), survivors of a member in a retirement system, are entitled to any additional benefits that the system would provide if the member had resumed employment and then died, such as accelerated vesting or survivor benefits that are contingent on the member's death while employed. In any event, a deceased member's period of qualified military service must be counted for vesting purposes.

(b) Beginning January 1, 2009, to the extent required by 26 U.S.C. §§ 414(u)(12) and 3401(h), an individual receiving a differential wage payment as defined under 26 U.S.C. § 3401(h)(2) from an employer shall be treated as employed by that employer, and the differential wage payment shall be treated as compensation for purposes of applying the limits on annual additions under 26 U.S.C. § 415(c). This provision shall be applied to all similarly situated individuals in a reasonably equivalent manner.