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IRS Guidance Addresses Same-Sex Spouse Issues for Cafeteria Plans and HSAs (PDF)
Buck Link to more items from this source
[Guidance Overview]
Jan. 8, 2014
"A calendar year plan may permit an employee's FSA to reimburse covered expenses incurred by a same-sex spouse back to January 1, 2013. Employers should consider communicating this change to employees. Although employees might not have made their FSA elections anticipating that their same-sex spouses' expenses would be eligible for reimbursement, it will be good news for those with balances remaining in their FSA s at the end of the plan year."

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