December

  • Same-Sex Spouses and Cafeteria Plans, FSAs and HSAs

    The Internal Revenue Service has recently issued Notice 2014-01. The Notice contains specific and further guidance to same-sex spouses on the application of the rules governing their participation in Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts in light of the recent U.S. Supreme Court decision in United States v. Windsor.
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.

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