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IRS Issues Guidance on Cafeteria Plans and Health Savings Accounts for Same-Sex Couples

On December 16, 2013, the IRS issued Notice 2014-1, which provide guidance as to the application of cafeteria plan rules under  § 125 of the Internal Revenue Code and health savings account rules under § 223 to same-sex couples who participate in employee benefit plans.

 

See my previous postings on the development of taxation of same-sex couples:

 (September 24, 2013)

 (August 29, 2013)

A Belated Review of the DOMA Supreme Court Case (July 10, 2013; LAST UPDATED August 12, 2013)

 (June 11, 2012)

 (October 19, 2012)

 (December 9, 2012)

 

Want to further discuss these issues?  Contact me at 954-944-3929 or nrumbak@rumbaklaw.com.

*This document contains legal information, but does not contain legal advice.

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