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Agencies Provide Follow-Up Guidance on Health Benefits Following Supreme Court Windsor Ruling (PDF)
Alston & Bird LLP Dec. 26, 2013 "Issues Specifically Addressed by the Agencies: How are 'spouse' and 'husband and wife' defined for federal tax purposes? ... How may/must adjustments be made if the employer-provided health coverage to same-sex spouses treated the coverage as taxable? ... How can employees request refunds? ... Can an employee with a same-sex spouse change his or her cafeteria plan election? ... How does Windsor affect Health and Dependent Care FSAs? ... How does Windsor affect HSAs? ... Issues Not Specifically Addressed by the Agencies: Do I have to offer welfare benefits to same-sex spouses? ... Are medical expenses for a same-sex spouse eligible for reimbursement from an HRA ... How does Windsor impact COBRA?" |
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