IRS Windsor Guidance Addresses Cafeteria Plans, FSAs and HSAs | Practical Law
The Internal Revenue Service (IRS) has issued Notice 2014-1, which addresses the implications of the Supreme Court's decision in U.S. v. Windsor for cafeteria plans, flexible spending arrangements (FSAs) and health savings accounts (HSAs). Among other things, Notice 2014-1 permits certain mid-year cafeteria plan election changes for employees who purchased health coverage for same-sex spouses.