Internal Revenue Bulletin: 2009-2 |
January 12, 2009 |
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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