IRS Guidance related to the recent Supreme Court ruling on DOMA

The U.S. Department of the Treasury and the IRS recently issued Notice 2014-1. This notice provides guidance on the application of the rules under Section 125 of the Internal Revenue Code (relating to cafeteria plans, including health and dependent care flexible spending arrangements (FSAs)), and section 223 of the Code (relating to health savings accounts (HSAs)), as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor. 

Click here to view the notice.

Integra Employer Health stands ready to help our plans navigate these new provisions. If you have any needs or questions, please do not hesitate to contact your Account Executive.