12 2 STA T . 1 6 26 PUBLIC LA W 11 0– 2 45—J U NE 1 7, 200 8‘ ‘ (B)ap p liedforth efi n an c in gb efore the date 25y ear s after the last date on w hich s u ch v eteran left active service .’ ’. (d) EF F ECTIV E DA TE. —T hea m endments made by this section shall apply to bonds issued after December 31, 2 0 0 7 . (e) T R A NS ITI O N RUL E.— I n the case of any bond issued after December 31, 2007, and before the date of the enactment of this A ct, subparagraph (B) of section 1 4 3(l)(4) of the Internal Revenue C odeof1 986 , as amended by this section, shall be applied by substituting ‘‘30 years’’ for ‘‘25 years’’. SEC.104 .S URVI V O R AND DISA B I L I TYP AY M ENTS W IT H RESPECT TO Q UALI F IED MILITARY SERVICE. (a) P LAN Q UALIFICATION RE Q UIRE M ENT FOR DEAT H BENEFITS U N D ERU S ERRA - QUALIFIED ACTIVE M ILITAR Y SERVICE.—Subsection (a) of section 401 (relating to re q uirements for qualification) is amended by inserting after paragraph (36) the following new para- graph
‘‘(37) DEATH B ENEFITS UNDER USERRA-QUALIFIED ACTIVE MILITARY SERVICE.—A trust shall not constitute a qualified trust unless the plan provides that, in the case of a participant who dies while performing qualified military service (as defined in section 414(u)), the survivors of the participant are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the plan had the participant resumed and then terminated employ- ment on account of death.’’. (b) TREATMENT IN THE CASE OF DEATH OR DISABILITY RESULTIN GF ROM ACTIVE MILITARY SERVICE FOR BENEFIT ACCRUAL PUR P OSES.—Subsection (u) of section 414 (relating to special rules relating to veterans’ reemployment rights under USERRA) is amended by redesignating paragraphs (9) and (10) as paragraphs (10) and (11), respectively, and by inserting after paragraph (8) the following new paragraph: ‘‘(9) TREATMENT IN THE CASE OF DEATH OR DISABILITY RESULTING FROM ACTIVE MILITARY SERVICE.— ‘‘(A) IN GENERAL.—For benefit accrual purposes, an employer sponsoring a retirement plan may treat an indi- vidual who dies or becomes disabled (as defined under the terms of the plan) while performing qualified military service with respect to the employer maintaining the plan as if the individual has resumed employment in accordance with the individual’s reemployment rights under chapter 43 of title 38, United States Code, on the day preceding death or disability (as the case may be) and terminated employment on the actual date of death or disability. In the case of any such treatment, and sub j ect to subpara- graphs (B) and (C), any full or partial compliance by such plan with respect to the benefit accrual requirements of paragraph (8) with respect to such individual shall be treated for purposes of paragraph (1) as if such compliance were required under such chapter 43. ‘‘(B) N ONDISCRIMINATION REQUIREMENT.—Subpara- graph (A) shall apply only if all individuals performing qualified military service with respect to the employer maintaining the plan (as determined under subsections (b), (c), (m), and (o)) who die or became disabled as a Ap p licab ili ty.26USC401 . Applicability. 26 USC 14 3no t e . 26 USC 143 note.
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