News & Analysis as of

Healthcare Tax Benefits

King & Spalding

New Guidance For Cafeteria Plans, FSAs and HSAs

King & Spalding on

In June 2013, the Supreme Court held unconstitutional a federal law requiring only opposite-sex marriages to be recognized for federal law purposes. The Internal Revenue Service ("IRS") issued initial guidance in September...more

Laner Muchin, Ltd.

Nondiscrimination Testing for Health and Welfare Plans

Laner Muchin, Ltd. on

Some employee benefits enjoy a tax-favored status under the Tax Code, but such favorable tax treatment applies with respect to certain highly compensated individuals only if the plans satisfy applicable nondiscrimination...more

Cozen O'Connor

Brindisi Tax Academy -- 2013 Year-End Tax Update

Cozen O'Connor on

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

Morrison & Foerster LLP

Ramifications of the Overturning of DOMA on Employee Benefit Plans

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

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