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IRS Provides Guidance on Miscellaneous HEART Act Changes (PDF)
Prudential Pension Analyst 
[Guidance Overview] Apr. 30, 2010
4 pages. Excerpt: On February 8, 2010, the IRS published Notice 2010-15 to provide guidance on certain retirement plan-related provisions of the HEART Act. This guidance addresses: Survivor and disability benefit requirements; The treatment of differential pay for plan purposes; Special plan distribution provisions applicable to individuals who are performing qualified military service; and Plan amendment requirements.
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