HR Professionals Magazine January 2014


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
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