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How Does HEART Affect 415 and PPA Amendments?
FIS Relius 
[Guidance Overview] July 16, 2008 Excerpt: On June 17, 2008, the President signed the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART). Among other things, HEART will change the way retirement plans deal with employees in the military. This technical update will address three issues: When must plans be amended to conform to HEART? How does HEART affect final 415 regulation amendments? How does HEART affect PPA amendments? MORE >> |
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