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HEART Act and Section 125 Plans

HEART Act Guidance from the IRS

IRS Notice 2010-15 provides guidance in terms of questions and answers covering specific provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 (“HEART Act “).

 The sections of the HEART Act addressed in this Notice include the following:

  • 104--(relating to survivor and disability payments with respect to qualified military service)
  • 105 (relating to treatment of differential military pay as wages),
  • 107 (relating to distributions from retirement plans to individuals called to active duty),
  • 109 (relating to contributions of military death gratuities to Roth IRAs and Coverdell education savings accounts),
  • 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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