4 pages. Excerpt: In June, the President signed the Heroes Earnings Assistance and Relief Tax Act ('HEART Act') into law. The HEART Act amends certain provisions that were added by the Uniformed Services Employment and Reemployment Rights Act of 1994 ('USERRA'). The HEART Act requires certain changes for retirement plans and permits other changes, changes the treatment of military differential pay for purposes of retirement plans and income tax withholding, permits certain changes to health FSAs, and adds special withholding provisions for certain expatriate employees.  MORE >>