In Notice 2014-1, the Internal Revenue Service 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 same-sex married couples following the U.S. Supreme Courts United States v. Windsor decision on DOMA. The guidance in Notice 2014-1, issued Dec. 16, expands on previous IRS guidance issued in Revenue Ruling 2013-17, which we discussed in our client advisory available here. The bullet points below summarize the key guidance points described in the more recent notice and offer some practical insight for employers.
Cafeteria plan administration
