Internal Revenue Bulletin:  2009-2 

January 12, 2009 

ADMINISTRATIVE


Table of Contents

Notice 2009-1 Notice 2009-1

This notice provides guidance regarding the restriction on investment direction described in section 529(b)(4) of the Code. The notice permits a change in investment strategy for a section 529 account twice in calendar year 2009. Notice 2001-55 modified.


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