HR Professionals Magazine January 2014

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January Issue Highlights


In the Spotlight: Carol Ross-Spang, SVP Human Resources, Methodist LeBonheur Healthcare


Hot Topics


IRS Issues Guidance on Same-Sex Spouse Benefits

In July 2013 the Supreme Court issued the Windsor decision overturning key portions of the federal Defense of Marriage act (DOMA). On December 16, 2013, the IRS issued Notice 2014-1, clarifying how the rules governing cafeteria plans, flexible spending accounts (FSAs) and health spending accounts (HSAs) should be applied in situations involving an employee’s same-sex spouse.

Action Items for HR Professionals

  • Review IRS Notice 2014-1 to determine its impact particularly with respect to existing health plan contribution payment arrangements for health coverage of same-sex spouses, and for FSA and HSA contributions.
  • Identify employees who may recover overpayments of income and employment taxes attributable to periods beginning in 2010 where they have paid for same-sex spouse coverage on an after-tax basis.
  • Communicate the tax law implications of the Windsor decision to employees with respect to IRS Notice 2014-1.
  • Remind employees in same-sex marriages about the general maximum marital contribution rules for their dependent care FSAs and now for HSAs.

Owen Brennans
lanigan-ad HR Professionals Magazine is an exciting monthly trade publication designed to educate and inform HR professionals in every discipline of the Human Resources function. We cover current hot topics on employment law, staffing and recruiting, compensation and benefits, employee relations, diversity, ethics, business leadership, relocation, employee training and development, payroll, and HR technology. Employment law will not only focus on federal legislation, but also on state and local regulations for Tennessee, Arkansas, and Mississippi.  Articles are detailed and comprehensive written by local HR specialists, educators, and attorneys who are highly regarded as experts in their respective fields.


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