Notice 2014-01 provides guidance on the application of the rules under section 125 of the Internal Revenue Code (Code) (relating to cafeteria plans, including health and dependent care flexible spending arrangements (FSAs)), and section 223 of the Code (relating to health savings accounts (HSAs)), as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the issuance of Rev. Rul. 2013-17, 2013-38 I.R.B. 201.
Revenue Ruling 2014-02 explains the tax treatment of payments to homeowners pursuant to the National Mortgage Settlement due to the foreclosure of their principal residences.
Rev. Rul. 2014-3 provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code (the “Code”) and the Income Tax Regulations, thereunder, for the 2014 plan year.
Notice 2014-06 provides guidance on section 45R of the Internal Revenue Code for certain small employers that cannot offer a qualified health plan through a Small Business Health Options Program (SHOP) Exchange because the employer’s principal business address is in a county in Washington or Wisconsin in which a QHP through a SHOP Exchange will not be available for 2014.
Rev. Proc. 14-09 provides issuers of qualified mortgage bonds, as defined insection 143(a) of the Internal Revenue Code (the Code), and issuers of mortgage credit certificates, as defined in section 25(c), with a list of qualified census tracts for each state and the District of Columbia.