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DOL's Final USERRA Rules (PDF)
Prudential Retirement 
Feb. 17, 2006
5 pages. Excerpt: These rules apply to qualified defined benefit and defined contribution plans that are subject to ERISA, including multiemployer plans and to ERISA 403(b) plans. They also apply to plans that are not subject to ERISA, such as governmental plans, nonelecting church plans, non-ERISA 403(b) programs, and section 457(b) plans. In addition, these rules apply to all types of nonqualified deferred compensation arrangements.
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