The Ryding Company
ftwilliam.com / Wolters Kluwer
Actuaries Unlimited, Inc.
West Coast TPA Firm
Ubiquity Retirement + Savings
Benefit Comply, LLC
Nexus Administrators, Inc.
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|Text of IRS Notice 2010-15: Guidance Under HEART Act, Including Qualified Reservist Distributions Before Age 59-1/2 (PDF)|
Internal Revenue Service [IRS]
Jan. 21, 2010
27 pages. Excerpt: The sections of the HEART Act addressed in this notice are section 104 (relating to survivor and disability payments with respect to qualified military service), section 105 (relating to treatment of differential military pay as wages), section 107 (relating to distributions from retirement plans to individuals called to active duty), section 109 (relating to contributions of military death gratuities to Roth IRAs and Coverdell education savings accounts), and section 111 (relating to an employer credit for differential wage payments to employees who are active duty members of the uniformed services).
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