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Military Relief Under the HEART Act:: Year-End Plan Amendments Needed
Groom Law Group Link to more items from this source
[Guidance Overview]
Apr. 28, 2010

Excerpt: [IRS] Notice 2010-15 provides much-needed guidance on the proper interpretations of the key pension provisions, in question-and-answer format. Importantly, it clarified that plan amendments are needed by the end of the 2010 Plan Year (2012 Plan Year for governmental plans), but no sample amendments are included in the guidance.

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