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Employees in the Military: The New HEART Notice
Presentor: Derrin Watson Recorded Date: 2/11/2010 Duration: 100 Min.


This program was recorded during a live presentation on February 11, 2010.

Nineteen months after Congress passed HEART, an important supplement to USERRA for employees in the US military, the IRS has issued a Notice interpreting some of its key provisions. Not surprisingly, given the complexity of the law, there were several surprises. The guidance includes a deadline of the last day of the 2010 plan year for employers to adopt conforming amendments.

This program lays out all the rules of this HEART, as interpreted by the Notice, which relate to employee benefit plans. And, we review key provisions of USERRA (which HEART impacts) and show how the law modifies the 415 regulations. As always, the Web seminar has many examples, and we address the specific questions of attendees. If you work with retirement plans (including 403(b) plans), you will not want to miss this program.

What You'll Learn:

  • Differential Pay
    • Definition
    • Employment Tax
    • Employment Status
    • Entitlement to Distribution
    • Optional Benefits
    • Comparison with 415 Regulation Definition
    • Nondiscrimination; Compensation and Testing
  • Death Benefits
    • Mandatory
    • Optional
    • Nondiscrimination
  • Reservist Distributions
    • Retirement Plan
    • Cafeteria Plan
  • Plan Amendments
  • IRA Contributions

Speaker: S. Derrin Watson, J.D., APM
Recipient of the 2006 ASPPA Educator's Award

There are no prerequisites and no advance preparation required for this program.

Level: Overview. Attendees should have a general understanding of the operation of 401(k) plans. Acquaintance with the rules of USERRA is helpful but not mandatory.

Instructional Delivery Method
Recorded playback of live presentation.

After participating in this program, attendees will be able to:

  • Apply the differential pay rules to qualified plans.
  • Determine whether employees are eligible to distributions on account of military service.
  • Assist employers in selecting design options relating to the military.
  • Determine which benefits a plan must provide employees who die in the military.
  • Determine whether a plan needs a HEART amendment and that deadline for the amendment.

System Requirements:

  • Windows 95, 98, NT 4.0 , 2000, XP
  • Internet Explorer 4.01 or later, Netscape 4.08 or later
  • 56K modem connection or better (128K recommended)
  • Pentium 166+ MHz, 128MB RAM or more
  • 800x600 or higher display resolution
  • Soundcard, Speakers

Recorded Event Time Limitation:
This recorded event will be available for 20 days from your date of registration.

Program related requests, questions, or concerns may be e-mailed to:


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