The Internal Revenue Service has issued guidance on the application of rules in the Tax Code relating to health savings accounts and flexible spending accounts to same-sex couples in the aftermath of the Supreme Court’s landmark decision earlier this year striking down the Defense of Marriage Act.

Notice 2014-01 provides guidance on the application of the rules under Section 125 of the Internal Revenue Code relating to cafeteria plans, including health and dependent care flexible spending arrangements, and Section 223 of the Code relating to health savings accounts, as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor, and the IRS’s earlier issuance of Revenue Ruling 2013-17.

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