BTG
Sep 25 2009, 11:14 AM
Has anyone seen any guidance on whether the controlled group rules apply for purposes of USERRA reemployment rights? This seems like an easy issue, but I haven't been able to find any guidance on it. The USERRA definition of employer at 20 CFR 1002.5(d) does not seem particularly instructive.
BTG
Oct 20 2009, 09:45 AM
UPDATE: I spoke to an IRS agent this morning who indicated that the controlled group rules do apply for purposes of USERRA.