20 C.F.R. § 1002.260
What pension benefit plans are covered under USERRA?
(a) The Employee Retirement Income Security Act of 1974 (ERISA) defines an employee pension benefit plan as a plan that provides retirement income to employees, or defers employee income to a period extending to or beyond the termination of employment. Any such plan maintained by the employer or employers is covered under USERRA. USERRA also covers certain pension plans not covered by ERISA, such as those sponsored by a State, government entity, or church for its employees.
(b) USERRA does not cover pension benefits under the Federal Thrift Savings Plan; those benefits are covered under 5 U.S.C. 8432b.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 2019–2023 · leading case: Behalf v. Am. Airlines Grp., Inc., 384 F. Supp. 3d 520 (E.D. Pa. 2019).
Behalf v. Am. Airlines Grp., Inc., 384 F. Supp. 3d 520 (E.D. Pa. 2019). “20 C.F.R. § 1002.260 (a). Section 4318(b)(1) states in relevant part: (b)(1) An employer reemploying a person under this chapter shall, with respect to a period of service described in subsection (a)(2)(B), be liable to an employee pension benefit plan for funding any obligation…”
Thomas Krzyminski v. Spokane Cnty. (9th Cir. 2020). “§ 4318 (a); 20 C.F.R. § 1002.260 ; Probst v. Dep’t of Retirement Sys.”
United States v. United States Territory of Guam (D. Guam 2023). “Rather, 20 C.F.R. § 1002.260 (a), a code 6 of federal regulation regarding USERRA, makes clear that: 7 The Employee Retirement Income Security Act of 1974 (ERISA) defines an employee pension benefit plan as a plan that provides 8 retirement income to employees, or defers…”
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