The Uniform Services Employment and Reemployment Rights Act (“USERRA”) was enacted to require retirement plans to protect military service members that return to civilian employment from a break in service for purposes of retirement plan benefits, vesting service, eligibility, and contributions. USERRA does this by requiring an employer to use the employee’s compensation rate and service history prior to their military leave for benefit determinations.

In order to help determine the benefits to protect, the Department of Labor (“DOL”) recently released a fact sheet to help plan sponsors understand their responsibilities under USERRA. The fact sheet helps clarify many questions by giving several examples of how to determine a service member’s compensation prior to and after their military leave.