• 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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