Legal Alert: IRS Answers Some Outstanding Questions for Same Sex Spouses

Since the Supreme Court’s decision in United States v. Windsor holding the Defense of Marriage Act (“DOMA”) to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service (see the article linked at http://www.fordharrison.com/9530 and our previous Legal Alerts, IRS Answers Residence Question for Same-Sex Spouses, Labor Department Signs On to State-of-Celebration Rule for Same-Sex Marriages,The Windsor FICA Fix) certain questions have been left unanswered with respect to the administration of welfare plans and cafeteria plans. In Notice 2014-1 (the “Notice”), issued yesterday (December 16, 2013), the IRS has clarified certain questions regarding the way in which the rules governing cafeteria plans, FSAs, and HSAs should be applied in situations involving same sex spouses.