IRS Relaxes Certain Cafeteria Plan Election Rules
By EsqSocial Corporation 31/12/13
IRS Notice 2014-01, issued December 16, 2013, provides guidance for plan sponsors of Code Section 125 cafeteria plans and Code Section 223 health savings accounts (“HSA”) regarding plan elections made by same-sex spouses. Prior to the Supreme Court’s...
By: Fowler White Boggs P.A.