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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?
Francine Esposito, Rachel Gonzalez and Laura Schuman co-authored the article, "Negotiating a Successor Collective Bargaining Agreement During a Pandemic," for the New Jersey Law Journal.
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Stephen Ziobrowski was quoted in an article, “C-Corp. Conversions Not Attractive To All Pass-Throughs,” published by Law360.
Heather Weine Brochin was quoted in an article, "Confidentiality Disqualifies Harassment Settlement Tax Deductions," published on the Society for Human Resource Management (SHRM) website.