On December 16, the Internal Revenue Service (IRS) issued Notice 2014-1 (Notice), which provides additional guidance for cafeteria plans, including health and dependent care flexible spending arrangements and health savings accounts, as a result of the U.S. Supreme Court's decision in United States v. Windsor in which the Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional. (See our prior Client Alert, DOMA Unconstitutional: Impact on Employee Benefits Plans.)
Notice 2014-1 amplifies prior IRS guidance in Revenue Ruling 2013-17 (see our prior Client Alert, IRS Issues DOMA Guidance: Action Steps for Employers) and includes a series of Q&As that provide further guidance on the application of the Windsor decision with respect to certain rules governing cafeteria plans, health and dependent care flexible spending arrangements, and health savings accounts. A summary of the guidance in Notice 2014-1 is provided below.
When may cafeteria plans permit midyear election changes for participants married to a same-sex spouse?
Theresa Kelly and Howard Fetner wrote an article, "AARP Lawsuit Puts EEOC In An Awkward Position," for Law360.
Day Pitney Alert
Day Pitney Alert
Rachel Gonzalez, Mary Rogers and Patrick McCarthy wrote an article "NLRB Eases Organizing of Temporary Workers" for CBIA’s H&R Safety Newsletter on the impact of the recent decision of the National Labor Relations Board (NLRB).
Kathy Lawler and Ajay Gogna wrote an article, "Employer Wellness Programs: A Look At The New Rules," for Law360. The article analyzes and offers best practices for employers to comply with the U.S. Equal Employment Opportunity Commission’s final regulation under Title I of the Americans with Disabilities Act and Title II of the Genetic Information Nondiscrimination Act (GINA) as they relate to employer wellness programs.
James Leva was quoted in an article, "CT gets on board with e-pay cards," in The Hartford Business Journal.
James Leva was quoted in an article, "New payday option in Conn. — put it on plastic," in The Stamford Advocate.
David Doyle was quoted in an article, "Numbers and High Stakes for Executive Compensation Lawyers," in The New Jersey Law Journal. The article is about the important role executive compensation lawyers play in the boardroom, especially in the midst of pending changes to federal regulation in the financial industry and publicized pay jumps.
David Doyle was quoted in an article, "Independent researchers seen easing DOL fiduciary burden for brokers," in InvestmentNews.
John McLafferty was quoted in an article,"New pay equity law offers fertile ground for litigation," in Massachusetts Lawyers Weekly.