HSAs and Same-Sex Couples
Last week the IRS released new rules for same-sex couples reacting to the unconstitutionality of the Defense of Marriage Act. This newsletter reviews those rules from an HSA perspective.
Did the Supreme Court’s 2013 ruling that the Defense of Marriage Act is unconstitutional impact HSAs?
Yes, the ruling changes HSAs for legally married same-sex couples. The Defense of Marriage Act (DOMA) defined marriage as between one man and one women and accordingly did not grant same-sex couples the same rights as opposite sex couples under federal law. Prior to the Supreme Court’s ruling, same-sex couples could not get the benefits afforded “spouses” under HSA law.
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