IRS Issues Additional Guidance on the Application of Windsor to Cafeteria Plans, FSAs, and HSAs


On Monday, IRS issued Notice 2014-1, providing additional guidance on the effects of the Supreme Court’s Windsor decision on (1) cafeteria plans; (2) medical flexible spending accounts (Medical FSAs); (3) health savings accounts (HSAs); and (4) dependent care flexible spending accounts (Dependent Care FSAs).

In particular, the IRS clarified the following...

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