Ti v.¢ Expert Analysis is a form of cafeteria plan benefit, funded —_ and families (“COBRA coverage’). Current for any penalty that may be imposed by a voluntary salary reduction arrange- federal laws related to COBRA coverage do —supon either spouse. The penalty does not ment with pretax dollars. The benefits are not apply to same-sex married couples. The apply in certain cases, such as in the case subject to an annual maximum and an an- | DOMA definition of spouse precludes the — of individuals whose household incomes nual “use-or-lose” rule. Qualified medical extension of Family and Medical Leave Act are below their filing thresholds. Now expenses are those incurred by, among other (FMLA) leave benefits to opposite-sex part- that DOMA has been struck down, same- individuals, the employee and his or her ners. After the Supreme Court's decision in sex married couples presumably will be opposite-sex spouse. Because of DOMA, Windsor, these rights presumably would now treated in the same manner as opposite- only opposite-sex married couples could use _be available to same-sex spouses. sex married couples for purposes of the health FSA dollars for a spouse’s qualified individual mandate and its penalty. medical expenses. “The IRS is expected COMMENT. The Affordable Care Act pro- IMPACT. The Supreme Courts decision ; ; hibits the IRS from using liens or levies to to strike down DOMA presumably opens to provide gu idance on collect any unpaid penalty. The IRS cannot B the door to same-sex married couples be- the timin g of employee levy on the property of one spouse to satisfy ing able to use FSA dollars for qualified . an unpaid penalty of the other spouse. o medical expenses of both spouses. The IRS benefit plan amend ments, is expected to issue guidance. including the issue of g . Premium Assistance Tax Credit. Beginning COMMENT. A cafeteria plan may not whether benefits need to in 2014, the Code Sec. 36B premium assis- allow an employee to request salary re- be made