Bulletin No. 2009-2 January 12, 2009
ADMINISTRATIVE
Internal Revenue Bulletin 2009-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2009–1, page 250. This notice provides guidance regarding the restriction on investment direction described in section 529(b)(4) of the Code. The notice permits a change in investment strategy for a section 529 account twice in calendar year 2009. Notice 2001–55 modified.
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