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Cafeteria plan

Effect of Supreme Court’s marriage equality ruling on employee benefit plans

Effect of Supreme Court’s marriage equality ruling on employee benefit plans

Notice 2015-86, 2015-52 IRB In a Notice, IRS has provided guidance on the application of the Supreme Court’s landmark marriage equality decision, Obergefell v. Hodges, to qualified retirement plans under Code Sec. 401(a) and to health and welfare plans, including cafeteria plans under Code Sec. 125. Background. Section 3 of the Defense of Marriage Act (DOMA) defined marriage […]

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IRS allows two election changes for health coverage under cafeteria plans

IRS allows two election changes for health coverage under cafeteria plans

Notice 2014-55, 2014-41 IRB In a Notice, IRS permits a Code Sec. 125 cafeteria plan to allow an employee to, during a period of coverage, revoke his election for coverage under the employer’s group health plan (other than a flexible spending arrangement (FSA)) in order to purchase a qualified health plan through a competitive marketplace […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney