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Notice 2010-15, 2010-6 I.R.B.
This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings Assistance and Relief Tax 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.

Notice 2010-14, 2010-5 I.R.B. 344
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2009; the 24-month average segment rates; the funding transitional segment rates applicable for January 2010; and the minimum present value transitional rates for December 2009