USERRA and Eligibility?

[Guest ERISA Anononymous]

Code Section 414(u)(8)(A) states that "an individual reemployed under such chapter is treated with respect to such plan as not having incurred a break in service with the employer maintaining the plan by reason of such individual's period of qualified military service." The accompanying USERRA-related regulations, in 20 CFR 1002.259, say that "the employee is not treated as having a break in service with the employer...for purposes of participation, vesting and accrual of benefits..."

What about where a plan requires a certain length of service to even be eligible for the plan? Does USERRA require an employer to count an employee's military service toward that service eligibility requirement? Or would USERRA's protections only kick in once the employee is already eligible to participate in the plan? USERRA's choice of the phrase "not treated as having a break in service" seems to imply that the employee is already eligible to participate.

Thanks.

[PensionPro]

EOB says treat USERRA-covered military service as service with employer to determine eligibility service and vesting service.