News & Analysis as of September 19, 2024

Flexible Spending Accounts

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Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry. less -

New Guidance For Cafeteria Plans, FSAs and HSAs

King & Spalding on 2/3/2014

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

Monthly Benefits Update - December 2013

Franczek P.C. on 1/7/2014

The following are the most significant employee benefits-related legal developments that occurred in December of 2013. At the beginning of 2013, after considering feedback from our clients and contacts who work in the...more

Year-End Health and Retirement Plan Guidance Grab Bag

Winstead PC on 12/26/2013

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

More IRS Guidance on Cafeteria Plan, FSA, DCAP and HSA Administration Post-Windsor

Mintz - Employment, Labor & Benefits... on 12/24/2013

In Notice 2014-1, the IRS has provided additional guidance for cafeteria plans (including health and dependent care flexible spending accounts) and Health Savings Accounts on compliance with the changes to treatment of...more

Latest Post-Windsor Guidance from IRS Addresses Issues for Cafeteria Plans, Flexible Spending Accounts, and Health Savings...

Epstein Becker & Green on 12/23/2013

In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more

IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling

Ballard Spahr LLP on 12/20/2013

The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more

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

Ogletree, Deakins, Nash, Smoak & Stewart,... on 12/20/2013

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

Employee Benefits Update: 2013 Year End Plan Tasks

Akerman LLP on 11/25/2013

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

The ERISA Litigation Newsletter; November 2013

Proskauer - Employee Benefits & Executive... on 11/22/2013

In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

Monthly Benefits Update - September 2013

Franczek P.C. on 10/3/2013

Health & Welfare Plans - Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement. The Treasury, the Department of Labor and the Department of Health and Human...more

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