Part III --- Administrative, Miscellaneous, and Procedural
IRS Notice 2010-15 – Miscellaneous HEART Act Changes
Notice 2010-15 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 the sections of the HEART Act that are addressed in the notice.
Related Links:
- IRS Notice 2010-15, 2010-06 I.R.B. - Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) (February 8, 2010) [HTML]
- IRS Notice 2010-15, 2010-06 I.R.B. - Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) (February 8, 2010) [PDF]
- 2010-06 I.R.B. (February 8, 2010)
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