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24-2-505. Compliance with Heroes Earnings Assistance and Relief Tax Act of 2008.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-2-505. Compliance with Heroes Earnings Assistance and Relief Tax Act of 2008.
(a)(1) In the case of a member who dies while performing qualified military service, including state active military duty, on or after January 1, 2011, and who otherwise would have been entitled to reemployment rights under the Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. § 4301 et seq., as in effect on January 1, 2011, the survivors of that member are entitled to any additional benefits that would have been provided under the public employee retirement plan had the member resumed employment with a covered employer on the day preceding his or her death and then terminated employment on the actual date of death.
(2) Subdivision (a)(1) of this section does not apply to benefit accruals relating to the period of qualified military service.
(3) The member's qualified military service shall be counted for purposes of determining whether the individual in issue was vested with the public employee retirement plan.
(b) In the case of a member who becomes disabled while performing qualified military service, including state active military duty, on or after January 1, 2011, and who otherwise would have been entitled to reemployment rights under the federal Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. § 4301 et seq., as in effect on January 1, 2011, that member is considered to have resumed employment with a covered employer on the day preceding the onset of his or her disability and then terminated employment on the actual date he or she became disabled.
(c) A member who dies or becomes disabled while performing qualified military service, including state active military duty, is deemed to have made employee contributions for the purpose of d
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-2-505
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:24-2-505
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 75035fa3f75ae6d28ff1e609e233b769b419f1e39f71ec51def2118532e094e4
Source location: content.xml paragraph 797
Stored source content
24-2-505. Compliance with Heroes Earnings Assistance and Relief Tax Act of 2008.
(a)(1) In the case of a member who dies while performing qualified military service, including state active military duty, on or after January 1, 2011, and who otherwise would have been entitled to reemployment rights under the Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. § 4301 et seq., as in effect on January 1, 2011, the survivors of that member are entitled to any additional benefits that would have been provided under the public employee retirement plan had the member resumed employment with a covered employer on the day preceding his or her death and then terminated employment on the actual date of death.
(2) Subdivision (a)(1) of this section does not apply to benefit accruals relating to the period of qualified military service.
(3) The member's qualified military service shall be counted for purposes of determining whether the individual in issue was vested with the public employee retirement plan.
(b) In the case of a member who becomes disabled while performing qualified military service, including state active military duty, on or after January 1, 2011, and who otherwise would have been entitled to reemployment rights under the federal Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. § 4301 et seq., as in effect on January 1, 2011, that member is considered to have resumed employment with a covered employer on the day preceding the onset of his or her disability and then terminated employment on the actual date he or she became disabled.
(c) A member who dies or becomes disabled while performing qualified military service, including state active military duty, is deemed to have made employee contributions for the purpose of determining benefits other than benefit accruals that are contingent on those contributions for the period of qualified military service.
(d) This section applies to each public retirement system unless the system has a specific provision regarding the Heroes Earnings Assistance and Relief Tax Act of 2008, Pub. L. No. 110-245, already in its law.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The purposes of this chapter are—
(1) to encourage service in the uniformed services by eliminating or minimizing the disadvantages to civilian careers and employment which can result from such service;
(2) to minimize the disruption to the lives of persons performing service in the uniformed services as well as to their employers, their fellow employees, and their communities, by providing for the prompt reemployment of such persons upon their completion of such service; and
(3) to prohibit discrimination against persons because of their service in the uniformed services.
**(b)** It is the sense of Congress that the Federal Government should be a model employer in carrying out the provisions of this chapter.
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 4301
Stored review status: release_metadata_unconfirmed. The source passage cites 38 U.S.C. § 4301. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 994
TITLE 38—VETERANS’ BENEFITS
§ 4301
REQUIREMENT TO PROMPTLY ESTABLISH ONE-STOP
EMPLOYMENT SERVICES
Pub. L. 107–288, § 4(c), Nov. 7, 2002, 116 Stat. 2044, pro-
vided that: ‘‘By not later than 18 months after the date
of the enactment of this Act [Nov. 7, 2002], the Sec-
retary of Labor shall provide one-stop services and as-
sistance to covered persons electronically by means of
the Internet, as defined in section 231(e)(3) of the Com-
munications Act of 1934 [47 U.S.C. 231(e)(3)], and such
other electronic means to enhance the delivery of such
services and assistance.’’
CHAPTER
43—EMPLOYMENT
AND
REEM-
PLOYMENT RIGHTS OF MEMBERS OF THE
UNIFORMED SERVICES
SUBCHAPTER I—GENERAL
Sec.
4301.
Purposes; sense of Congress.
4302.
Relation to other law and plans or agree-
ments.
4303.
Definitions.
4304.
Character of service.
SUBCHAPTER II—EMPLOYMENT AND REEMPLOY-
MENT
RIGHTS
AND
LIMITATIONS;
PROHIBI-
TIONS
4311.
Discrimination against persons who serve in
the uniformed services and acts of reprisal
prohibited.
4312.
Reemployment rights of persons who serve in
the uniformed services.
4313.
Reemployment positions.
4314.
Reemployment by the Federal Government.
4315.
Reemployment by certain Federal agencies.
4316.
Rights, benefits, and obligations of persons
absent from employment for service in a
uniformed service.
4317.
Health plans.
4318.
Employee pension benefit plans.
4319.
Employment and reemployment rights in for-
eign countries.
SUBCHAPTER
III—PROCEDURES
FOR
ASSIST-
ANCE, ENFORCEMENT, AND INVESTIGATION
4321.
Assistance in obtaining reemployment or
other employment rights or benefits.
4322.
Enforcement of employment or reemploy-
ment rights.
4323.
Enforcement of rights with respect to a State
or private employer
Source: Supplied 2024 U.S. Code historical extraction · 38 U.S.C. § 4301
Stored review status: historical_2024_not_currentness_verified. The source passage cites 38 U.S.C. § 4301. This identifies an authority to review, not proof of applicability.