The IRS recently issued guidance on how flexible spending accounts and health savings accounts should be handled for same-sex couples in light of the Supreme Court’s decision earlier this year striking down DOMA, or the Defense of Marriage Act.
Among other guidance, the IRS is allowing a cafeteria plan to reimburse expenses through an FSA for a same-sex spouse and a same-sex spouse’s dependent if the expenses were incurred during a period beginning on a date that is no earlier than (a) the beginning of the 2013 cafeteria plan year or (b) the date of marriage, if later.
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