As stated in the above posts, you will need to back track to locate the fault. What you have confirmed is there is 110 vac at the breaker, you have a brand new element, but there is no voltage at the element. It is a Suburban heater so the rocker switch on the heater is for electric heat.
Here's a suggested trouble shooting guide, given your knowns, above. (Use caution and turn OFF the breaker before you prepare for testing.)
1) Pull the ON/OFF switch out of the panel on the heater. Use your meter and test for voltage into and out of the switch terminals when it is in the ON position.
If there is power both IN and OUT of the switch, the circuit is good to that point. If there is
not power OUT, the switch is bad. If there is
not power IN, then move inside and repeat the test on the
interior electric switch.
2) If the circuit tests "good" at the switch, move to the
thermostat/ECO, located behind the black cover labeled " Push to Reset."
The Suburban has two thermostat/ECOs, one for 110 vac, and one for 12v gas.
The 110 vac is on the left and has thicker black wires. Test for voltage between
both terminals and
ground. If there is no voltage from one terminal and ground, push the reset and test again. If still no voltage, replace the thermostat/ECO.
If your tests show voltage from the thermostat/ECO, then you should have voltage at the element.
As mentioned, be sure there is
water in the heater before trying the element. If you have voltage to the element but no hot water, you likely fried the new element.