This article provides a general overview of the background and purpose behind USERRA in addition to the rights and obligations of the employee and employer and the prohibition against discrimination based on active duty.
service pursuant to an order to remain on active duty because of war or national emergency;
Coming off the Cold War, the Army had 18 divisions on active duty, in comparison to 10 today, and had little in the way of a pressing commission with the imminent collapse of the Soviet Union.
And so, paying for the salaries and benefits and families of 50,000 or 500,000 extra soldiers on active duty over the course of their careers doesn't, from a military standpoint, make sense.
It is possible that a Form W-2 will be issued to the military member for other wages earned or compensation paid during the year that he or she is
on active duty, so it is more practical to report the differential payments in Box 1 of the same return, rather than to issue a separate Form 1099-MISC for the differential payments.
219(g)(6)(A) provides that MAFs (including members of reserve units) who have served more than 90 days
on active duty are deemed to be active participants in an employer-maintained retirement plan.
