Question: Does the Uniformed Services Employment and Reemployment Rights Act (USERRA) require that an employee receive pension credit while absent to perform military service?

Answer: USERRA applies to a wide range of pension plans including defined benefit and defined contribution plans. Upon reemployment following qualifying military service, an employee must be treated for vesting and benefit accrual purposes as if he or she had been continuously employed. If benefits are tied to employee contributions, the employee must be allowed a specified period of time to make up contributions missed during the period of military service.