HEART Act

[Belgarath]

I' ve got HEART on the brain today. Just to see if you agree: If someone who is on qualified military duty of more than 30 days receives differential wage payments from the employer, then deferrals can still be currently made from these payments, under the effects of 414(u)(12)(A)(i). If, however, the employee took an in-service distribution of deferrals under 414(u), then deferrals must be suspended for the normal 6-month period.

Agree/disagree?

But this same treatment wouldn't require a current employer profit sharing contribution unless the employee actually had the requisite hours for the year in question, right? This would be covered under the make-up provisions of USERRA.