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Health Insurance Portability and Accountability Act (HIPAA) Tax Benefits

Foley & Lardner LLP

IRS Provides Further Flexibility for Flexible Spending Accounts

Foley & Lardner LLP on

Following up on changes to flexible spending accounts (FSAs) implemented by the December 2020 budget bill (the Consolidated Appropriations Act, 2021), the IRS provided interpretative guidance of its own in Notice 2021-15. ...more

Ballard Spahr LLP

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

Ballard Spahr LLP on

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...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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