DarkReading is reporting:

In a legal settlement over its 2008 security
breach, Heartland Payment Systems has agreed to pay up to $41.4 million
to MasterCard Worldwide and its card issuers to repay operational costs
and fraud losses attributed to the breach.

The article does not state whether this is included in the $139 million they said they set aside in a recent SEC filing. Given that the filing was recent, I would think, yes. As i posted earlier this month, $139 million is a far cry from the initial expected costs of $12 million.