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At Year End, IRS Issues Guidance On Cafeteria Plan Transitional Rules For Windsor

Finally, some guidance on mid-year cafeteria plan changes that many employers have already permitted in the wake of United States v. Windsor. On December 16, 2013, the Internal Revenue Service (IRS) released Notice 2014-1,...more

Early Guidance Sheds Light on Impact of United States v. Windsor on Employee Benefit Plans

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

A Tax-Favored Method Employers Can Use to Assist Employees Affected by Sandy

For those caught in the path of Hurricane Sandy, the past few days represent a life-changing event. Many employers are eager to find a way to assist employees as they address the damage and destruction. Tax provisions passed...more

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