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IRS Provides Guidance on Cafeteria Plan Election Changes, FSAs and HSAs for Same-sex Spouses

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On Dec. 16, 2013, the IRS issued Notice 2014-1 to address how the Supreme Court’s ruling on same-sex marriages from earlier this year affects cafeteria plans, flexible spending accounts (FSAs) and health savings accounts (HSAs). The Notice provides the following guidance for employers regarding employee benefits for same-sex couples:

• Cafeteria plans may permit employees with same-sex spouses to make a mid-year election change due to a change in legal marital status.

• Employers must treat an employee’s after-tax payments for a same-sex spouse’s health coverage as pre-tax salary reductions under certain circumstances.

• An employee may use his or her health, dependent care or adoption assistance FSA to reimburse covered expenses of a same-sex spouse (or the same-sex spouse’s dependent).

• A same-sex married couple is subject to the joint limit for contributions to an HSA and for contributions to a dependent care FSA.

 

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Justin Lawhorn
Justin Lawhorn
I have been in the insurance business since 2001 and had the fortunate opportunity to start my own agency in 2002 as an independent agent offering group health insurance, individual health, life, and dental insurance.
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