AKconsult Posted January 17, 2012 Posted January 17, 2012 The Final 415 Regulations allowed employers to choose whether or not they would include salary continuation payments for participants on military service in the definition of compensation. When the HEART Act was passed, it required that employers count differential wage payments as plan compensation. Are the terms "salary continuation" and "differential wage payments" being used interchangably for this purpose? In other words, is the purpose of HEART to override the 415 language? I know that salary continuation could be something different than just paying the difference, but are these 2 provisions really addressing the same thing, or 2 different issues? Thanks! UPDATE - I found the response to my answer in an earlier post.
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