Internal Revenue Bulletin:  2010-6 

February 8, 2010 

EMPLOYEE PLANS


Table of Contents

Notice 2010-15 Notice 2010-15

Miscellaneous HEART Act changes. This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings Assistance and Relief Act of 2008 (“HEART Act”). The notice also requests comments regarding any additional issues relating to sections of the HEART Act that are addressed in the notice.


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