More healthcare-related regulatory news for plan sponsors, including links to detailed information.
IRS issues notice on the application of Obergefell to health and welfare plans
The Internal Revenue Service (IRS) has issued Notice 2015-86, providing guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code. This guidance relates solely to the application of federal tax law with respect to same-sex spouses. Notice 2015-86 will be in Internal Revenue Bulletin (IRB) 2015-52, dated December 28, 2015.
To read the entire notice, click here.