The Heroes Earnings Assistance and Relief Tax Act of 2008 (The HEART Act) provides tax and pension benefits to service members who are disabled while on active duty for more than 30 days and to their survivors if they die on active duty.
The HEART Act requires employers and sponsors of qualified defined benefit and defined contribution plans, such as 403(b) arrangements, and section 457(b) education plans to treat service members as being reemployed by the sponsor company for purposes of entitlement. The purpose of this is to provide service members and their survivors for benefits they may not otherwise have been entitled for.
The benefits of the HEART Act depend on the specific benefits of the employer's plan documents and may include:
- Accelerated vesting in retirement plans
- Additional life insurance benefits
- Survivor benefits, such as investment of Death Gratuity and Servicemembers Group Life Insurance (SGLI) payments into Roth IRAs and Coverdell education savings accounts without ordinary limitations
- Regular Army: Active Duty
- Regular Army: Retired
- Army National Guard: Active Duty Under Title 10 USC or Title 32 USC (Full-Time National Guard Duty)
- Army National Guard: State Active Duty
- Army National Guard: Drilling
- Army National Guard: Retired
- Army Reserve: Active Duty
- Army Reserve: Drilling
- Army Reserve: Retired
Benefit News
05/15/2025
This spring season, protect your Personally Identifiable Information (PII)
WASHINGTON, May 15, 2025 - During spring, many Veterans and beneficiaries are busy cleaning house. Spring is also a good time to clean more than your home by reducing paper and disposing of outdated electronic devices. While navigating what to keep and what to dispose of, it’s an ideal time to review the steps needed to protect your personally identifiable information (PII) and reduce the possibility of experiencing identity theft. This includes knowing how to protect your PII in the online environment, starting with validating who has access to your VA records, and properly disposing of paper and digital documents or no longer utilized electronic devices.
05/14/2025
TRICARE Is Your Partner in Mental Health Care
FALLS CHURCH, VA, May 14, 2025 - Suicidal thoughts can be experienced by anyone and are a serious mental health concern. Whether you’re a service member, veteran, family member, or retiree, it’s important to remember that mental health is just as crucial as physical health. Taking proactive steps to care for your mental well-being can make a significant difference. TRICARE is here to support you every step of the way.