20 CFR § 1002.170 - In a multiemployer health plan, how is liability allocated for employer contributions and benefits arising under USERRA's health plan provisions?

---
identifier: "/us/cfr/t20/s1002.170"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 1002.170 - In a multiemployer health plan, how is liability allocated for employer contributions and benefits arising under USERRA's health plan provisions?"
title_number: 20
title_name: "Employees' Benefits"
section_number: "1002.170"
section_name: "In a multiemployer health plan, how is liability allocated for employer contributions and benefits arising under USERRA's health plan provisions?"
chapter_name: "OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS' EMPLOYMENT AND TRAINING SERVICE, DEPARTMENT OF LABOR"
part_number: "1002"
part_name: "REGULATIONS UNDER THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Section 4331(a) of the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), 38 U.S.C. 4331(a) (Pub. L. 103-353, 108 Stat. 3150)."
regulatory_source: "70 FR 75292, Dec. 19, 2005, unless otherwise noted."
cfr_part: "1002"
---


# 1002.170 In a multiemployer health plan, how is liability allocated for employer contributions and benefits arising under USERRA's health plan provisions?

Liability under a multiemployer plan for employer contributions and benefits in connection with USERRA's health plan provisions must be allocated either as the plan sponsor provides, or, if the sponsor does not provide, to the employee's last employer before his or her service. If the last employer is no longer functional, liability for continuing coverage is allocated to the health plan.