By DAN JUNEAU

All across America, our citizens are showing the true character of this great nation as they respond to the terrorist attacks of Sept. 11.

No one can replace the terrible loss of life that occurred in New York, the Washington, D.C. area and Pennsylvania.

The prayers and words of concern pouring forth from Americans are not just expressions of sympathy for the victims; they are a glue that is bonding us together as a nation.

As the smoke and ruble are slowly cleared away, Americans are reaching out to the victims of the recent tragedy. We are a giving, caring nation.

Almost every American is willing to do something to help those whose lives were changed so drastically.

To help ease the pain and rebuild lives, individuals and businesses can send their contributions to the three bona fide victim assistance funds listed below:

New York Firefighters 9-11 Disaster Relief Fund. This account will provide direct assistance to the families of the firefighters and EMS personnel killed during rescue efforts at the World Trade Center. It is a joint effort by the International Association of Firefighters; the Uniformed Firefighters Association of New York, Local 94; and the New York Fire Officers Association, Local 854. Contributions should be sent to the New York Firefighters Disaster Relief Fund, P.O. Box 65858, Washington, D.C. 20035-5858.

New York State Fraternal Order of Police WTC Fund. This will provide relief to the families of police officers killed during rescue efforts at the WTC. Contributions should be sent to the NYSFOP’s WTC Police Disaster Fund, 911 Police Plaza, Hicksville, NY 11801.

Staten Island Chamber of Commerce Scholarship Fund. This chamber has established a scholarship fund for the children of NYC uniformed safety personnel who were killed in the Sept. 11 attacks. For additional information, call 718-727-1900.

Another victim of the New York attack was the Manhattan Chamber of Commerce.

Businesses can help this organization get back on its feet and carry out its mission of rebuilding the economic base of the area destroyed. Companies can join the Manhattan Chamber for a special one-time membership fee of $100 by going online at www.emcc.org or by mailing a check to the Manhattan Chamber of Commerce, 1555 Third Avenue, Room 202, New York, NY 10128.

As our military mobilizes to fight terrorism, employers have an opportunity and an obligation to stand by the men and women in the National Guard and Military Reserves.

A 1994 federal law, the Uniformed Services Employment and Re-employment Rights Act (USERRA), spells out employees’ rights to re-employment if they are absent from work because of active duty in the uniformed services.

This law, which applies to both public and private employers, specifies that most employees are entitled to re-employment as long as they give advance notice of service (unless that is impossible), have cumulative absences of less than five years and, in most cases, apply for re-employment.

USERRA also:

• Spells out how employees can seek re-employment.

• Lists some exceptions to re-employment rights.

• Addresses the positions to which workers are entitled upon re-employment.

• Addresses questions related to employment benefits.

• Requires all health care plans to provide COBRA-type coverage for up to 18 months.

For determining pension benefits, USERRA requires employers to credit employees with years of service while they are on uniformed-service leave.

Employers should make sure that they are fully complying with USERRA and do anything they can beyond the law to help these patriots as they stand tall for all Americans.

America was attacked on Sept. 11, and its citizenry is responding.

The generosity and unity that abounds in the United States is perhaps a weapon equally as strong as the military forces we are now deploying to fight the terrorists.

DAN JUNEAU is the president of the Louisiana Association of Business and Industry.