Alert January 14, 2014

Employee Benefits Update: IRS Releases FAQs on Cafeteria Plan Benefits for Same-Sex Spouses Post-DOMA; U.S. Supreme Court Upholds Enforcement of Plan Document’s Limitations Period for Benefit Claims

A new Employee Benefits Update from Goodwin Procter’s ERISA & Executive Compensation Practice discusses: (1) recent guidance issued by the IRS concerning cafeteria plan benefits for same-sex spouses following the U.S. Supreme Court’s ruling in U.S. v. Windsor, which struck down Section 3 of the Defense of Marriage Act; and (2) the U.S. Supreme Court’s decision in Heimeshoff v. Hartford Life & Accident Insurance Co., which confirmed that ERISA plan documents may prescribe an enforceable limitations period for the assertion of benefits claims in court.