American Bar Association American Bar Association

Final USERRA Guidance: Taking Care of Our Troops on the Home Front

SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Probate and Trust Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

General Information

Final USERRA Guidance:  Taking Care of Our Troops on the Home Front

Thursday, March 9 , 2006

A 90-minute TeleConference/Live Audio Webcast

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

Final rules were issued on the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) in December 2005.  USERRA protects the job rights and provides for minimum health and retirement benefits of individuals who voluntarily or involuntarily leave employment for military service.  Government panelists and practitioners will discuss employee benefits and other changes included in the final rules and related tax guidance.


  • Must continuation coverage be offered under a cafeteria plan?    
  • When may health insurance be cancelled if continuation coverage is not elected?
  •  What is a comparable leave of absence?
  •  What is the due date for make-up of non-matching employer contributions?
  •  What is the due date for make-up of matching employer contributions?
  •  May deferrals be made from differential pay?


Martha L. Hutzelman, Senior Counsel, Kruchko & Fries, McLean, VA


Wm. Kenan Torrans,  Veterans Employment and Training Service, U.S. Department of Labor, Washington, DC

W. Thomas Reeder, Acting Benefits Tax Counsel, Department of Treasury, Washington,  DC

Donald D. Carter, Jr. , Office of the Solicitor, U.S. Department of Labor, Washington, DC

David N. Levine, Groom Law Group, Washington, DC

Tamara M. Vaughn, Vice President & Employee Benefits Officer, Citizens Bank & Trust Company, Maryville, MO


General Information
Register for TeleConference/Purchase Tapes or CDs
MCLE Information
Policies and Procedures
Contact JCEB
Attendee Area

JCEB Home Page

For more information about the ABA Joint Committee on Employee Benefits, visit the JCEB website.