FMLA, USERRA and the HEART Act: Effects on Employee Benefits (Portfolio 336)

Description

Bloomberg Tax Portfolio, FMLA, USERRA and the HEART Act: Effects on Employee Benefits, No. 336, covers the basic tenets of the Family and Medical Leave Act of 1993, the Uniformed Services Employment and Reemployment Rights Act of 1994, and the Heroes Earnings Assistance and Relief Tax Act of 2008. It describes the core provisions and explores the impact of those three federal statutory schemes on certain categories of employee benefits, including those arising under group and non-group health plans, retirement plans, and executive compensation arrangements.

This Portfolio may be cited as Congiu, Kastrinsky, Pressly and Zuba, 336 T.M., FMLA, USERRA and the HEART Act: Effects on Employee Benefits.

Table of Contents

I. Family and Medical Leave Act Core Provisions
II. Effect of Family and Medical Leave Act on Employee Benefits
III. Uniformed Services Employment and Reemployment Rights Act Core Provisions
IV. Effect of Uniformed Services Employment and Reemployment Rights Act on Employee Health Benefits
V. Uniformed Services Employment and Reemployment Rights Act and Executive Compensation
VI. Uniformed Services Employment and Reemployment Rights Act and Employer Policies, Plans, and Collective Bargaining Agreements
VII. Uniformed Services Employment and Reemployment Rights Act and Retirement Plans
VIII. The Heroes Earnings Assistance and Relief Tax Act of 2008