{"id":32886,"date":"2008-03-26T16:35:41","date_gmt":"2008-03-26T21:35:41","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/uncategorized\/alternative-method-of-reporting-userra-make-up-contributions.html"},"modified":"2008-03-26T16:35:41","modified_gmt":"2008-03-26T21:35:41","slug":"alternative-method-of-reporting-userra-make-up-contributions","status":"publish","type":"corporate","link":"https:\/\/corporate.findlaw.com\/human-resources\/alternative-method-of-reporting-userra-make-up-contributions.html","title":{"rendered":"Alternative Method of Reporting USERRA “Make-Up” Contributions"},"content":{"rendered":"
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The Internal Revenue Service ("IRS") recently announced an alternative method of reporting "make-up" contributions made pursuant to the Uniformed Services Employment and Reemploy-ment Rights Act of 1994 ("USERRA"). Under USERRA, an employee who is absent from work because of a military leave is permitted, upon the employee's return to work, to make up certain pension contributions that the employee would have made if he\/she would have been employed during the period of military service.

Initially, employers were required to report such "make-up" contributions in Box 13 on Form W-2. However, some employers found that it was difficult to use their current payroll systems to satisfy the USERRA reporting requirements on Form W-2. To reduce the administrative burden placed upon employers, the IRS developed an alternative method of reporting USERRA "make-up" contributions.<\/p>

Under the alternative method, an employer may provide a separate statement to an employee instead of including the USERRA "make-up" contribution amount on the employee's Form W-2. If an employer chooses to issue a separate statement to an employee, the statement must contain the following information:<\/p>

  • type of plan;<\/li>
  • years to which contributions relate; and<\/li>
  • amount of the contributions.<\/li><\/ul>

    While an employer may elect to use the alternative method of reporting USERRA "make-up" contributions, it is not required to do so. Thus, if an employer has not encountered any difficulties in using its payroll system to report USERRA "make-up" contributions, the employer may continue to report the "make-up" contributions on Form W-2.<\/p><\/div>","protected":false},"excerpt":{"rendered":"

    The Internal Revenue Service (“IRS”) recently announced an alternative method of reporting “make-up” contributions made pursuant to the Uniformed Services Employment and Reemploy-ment Rights Act of 1994 (“USERRA”). Under USERRA, an employee who is …<\/p>\n","protected":false},"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_cloudinary_featured_overwrite":false},"corporate_categories":[6487,6486],"class_list":["post-32886","corporate","type-corporate","status-publish","hentry","corporate_categories-human-resources__employment-laws","corporate_categories-human-resources"],"acf":[],"_links":{"self":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate\/32886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate"}],"about":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/types\/corporate"}],"wp:attachment":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/media?parent=32886"}],"wp:term":[{"taxonomy":"corporate_categories","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_categories?post=32886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}