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HEART Act Requires Immediate Action by Qualified Plan Sponsors


by Shearman & Sterling LLP View Firm Credentials
New York Office

August 20, 2008

Previously published on August 1, 2008

Congress recently enacted the Heroes Earnings Assistance and Relief Tax Act of 2008 (the "HEART Act"), which provides enhanced benefits under tax-qualified plans for participants performing military service and their beneficiaries.


 

The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.




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