Harvey Cotton

Harvey Cotton

Ropes & Gray LLP

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IRS Releases Q&A on Elections and Reimbursements in Cafeteria Plans Post-DOMA

On December 16, the IRS released Notice 2014-1, providing additional guidance on administration of employee benefit plans in light of the Supreme Court’s June 26, 2013 decision in United States v. Windsor. Windsor invalidated...more

12/24/2013 - Adoption Benefit Plan Sponsors Cafeteria Plans Dependent Care DOMA Employee Benefits Flexible Spending Accounts FSA Health Plan Sponsors Health Savings Accounts HSA Medical Reimbursement Plans Same-Sex Marriage US v Windsor W-4

IRS Provides Additional Flexibility for Flexible Spending Arrangement Use-or-Lose Rules

On October 31, the Internal Revenue Service (IRS) released Notice 2013-71, which modifies the long-standing “use-it-or-lose-it” rule for health flexible spending account plans (“FSAs”). Under the rule, any unused...more

11/8/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS

Treasury Announces Delay in Implementation of ACA Employer and Insurer Reporting Requirements and Employer Shared Responsibility...

Responding to concerns expressed about the complexity of the new employer and insurer reporting requirements under the Affordable Care Act scheduled to take effect in 2014, the Department of the Treasury informally announced...more

7/5/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Pay or Play Reporting Requirements Shared Responsibility Rule U.S. Treasury

Ropes & Gray Welcomes Supreme Court Decisions in Proposition 8 and Defense of Marriage Act Cases

On June 26 the Supreme Court issued two important rulings in favor of equal human dignity, and Ropes & Gray is proud to have joined with many other organizations to help bring about these landmark decisions. Through its...more

6/28/2013 - COBRA DOMA Due Process Employee Benefits Equal Protection FMLA Hollingsworth v Perry Proposition 8 Same-Sex Marriage Standing US v Windsor

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