Tax-qualified retirement plans must be amended to reflect certain required provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) by the last day of the 2010 plan year. For example, qualified retirement plans must be amended to provide that the survivors of participants who died while performing military service are entitled to any benefits (except benefit accruals) that the participant would have received had the participant died while actively employed. In addition, plans must be amended to account for certain differential pay requirements.