Gay Couples Can Change Health Benefits, Treasury Says

Law360, New York (December 17, 2013, 1:16 PM EST) -- The Internal Revenue Service will let same-sex married couples change their pretax elections to comply with the U.S. Supreme Court’s striking down of the Defense of Marriage Act, the U.S. Department of the Treasury said Monday.

The IRS' 11-page notice addresses how the agency will comply with the Supreme Court’s decision in United States v. Windsor, which struck down a key provision of the Defense of Marriage Act.

Because the Windsor decision was made in the middle of the tax year, Monday’s notice permits changes to...
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