Plan Amendment and Vesting

[Guest jfreeborn]

I'm wondering if there is anything preventing a plan from adding an amendment stating that for purposes of vesting, etc., an employee who dies while on leave is treated as if the employee returned to work on the day before he died? I would like the plan to add something similar to the provision in USERRA for active duty military personnel. I'm just wondering if there would be any conflicts with the Code if the plan did this?

Thanks

[Andy the Actuary]

Recall that under the DOL elapsed time servicing credit method, an employee who returns to service within one year was deemed to be continuously employed. Look to the DOL rules under ERISA Sec. 201 as they may provide your comfort.

A.t.a. (practicing law these days!)