Bulletin No. 2008-41 October 14, 2008

such a fund to claim the benefits of tax exemption with respect to such exempt interest dividends.

Notice 2008–82, page 853. This notice provides guidance on section 114 of the Heroes Earnings Assistance and Relief Act of 2008, which amended section 125 of the Code to provide a special rule allowing distributions of unused amounts in a health Flexible Spending Arrangement (FSA) to reservists called up to active duty.

Notice 2008–84, page 855. Section 382. This notice provides guidance regarding section 382 of the Code in the case of certain acquisitions made by the United States.

Rev. Proc. 2008–58, page 856. This procedure provides federal income tax guidance to taxpayers for certain settlement offers involving auction rate securities.