Understanding the Recent Guidance on Same-Sex Spouses in Cafeteria Plans and HSAs

In "IRS guidance addresses same-sex spouse issues for cafeteria plans and HSAs", Buck Consultants explains that:

"The IRS has released guidance on the application of the Supreme Court’s Windsor decision to cafeteria plans, including health and dependent care flexible spending accounts, and to HSAs. Importantly, the contribution limits that apply to dependent care spending accounts and HSAs will apply on a combined basis for same-sex married couples. Employers may need to amend plan documents to reflect this new guidance, and should consider communicating to employees about the changes."

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