Kristina Wardwell

Kristina Wardwell

Goodwin Procter LLP

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IRS Releases FAQs on Cafeteria Plan Benefits for Same-Sex Spouses Post-DOMA

The Internal Revenue Service has released a series of FAQs to answer several outstanding questions following the U.S. Supreme Court’s ruling in Windsor, which struck down Section 3 of the Defense of Marriage Act. The most...more

1/10/2014 - Cafeteria Plans DOMA Employee Benefits Healthcare Income Taxes IRS Same-Sex Marriage SCOTUS W-2

IRS and SSA Announce Dollar Limits and Thresholds for 2014

The Internal Revenue Service and Social Security Administration have announced cost-of-living adjustments to the dollar limits on contributions made to, and benefits under, tax-favored retirement and benefits plans, and other...more

11/8/2013 - COLA Employee Benefits Employer Contributions HSA IRS Retirement Plan Social Security Social Security Adminstration

IRS Modifies “Use-It-Or-Lose-It” Rule for Health Flexible Spending Arrangements under Cafeteria Plans

On October 31, the IRS modified the “use-it-or-lose-it” rule for health flexible spending arrangements, allowing up to $500 of unused amounts to be carried forward and used for payment or reimbursement of qualified medical...more

11/8/2013 - Cafeteria Plans Flexible Spending Accounts Healthcare IRS

Section 125 Cafeteria Plan Requirement for Massachusetts Employers Ends

Massachusetts recently announced that, due to federal rules under the Affordable Care Act, it will cease enforcement of its Section 125 cafeteria plan requirement for Massachusetts employers. Under that requirement, employers...more

11/5/2013 - Affordable Care Act Cafeteria Plans Health and Welfare Plans Health Insurance Healthcare

HIPAA and Affordable Care Act Compliance Deadlines Approaching for Employers

New HIPAA privacy rules come into effect September 23 and an Affordable Care Act (“ACA”) notice must be distributed to employees by October 1. In addition, as a result of ACA requirements that become effective January 1,...more

9/20/2013 - Affordable Care Act Cafeteria Plans Health Insurance Exchanges HIPAA HIPAA Omnibus Rule Marketplace Notice

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