Event ID 1040 in Microsoft exchange 2010 SP2

The average of the most recent heartbeat intervals [536] for request [Sync] used by clients is less than or equal to [540].
Make sure that your firewall configuration is set to work correctly with Exchange ActiveSync and direct push technology. Specifically, make sure that your firewall is configured so that requests to Exchange ActiveSync do not expire before they have the opportunity to be processed.

For more information about how to configure firewall settings when using Exchange ActiveSync, see Microsoft Knowledge Base article 905013, "Enterprise Firewall Configuration for Exchange ActiveSync Direct Push Technology" (http://go.microsoft.com/fwlink/?linkid=3052&kbid=905013).
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Sumit GuptaConnect With a Mentor System and Virtualization EngineerCommented:
Please try to modify some settings to resolve the issue. You can up the time out of port 80 and 443 to 30 minutes in the your firewall.  Also try changing the connection timeout in IIS to 30 mins for the default website.

How to change the connection timeout in iis you can see:http://technet.microsoft.com/en-us/library/cc725820(WS.10).aspx

hope can help you
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