Same-Sex Marriage Guidance Impacts Couples’ Approach to HSAs, Speaker Says

Some aspects of employee health plans, including contributions to health savings accounts, will be affected by recent IRS guidance stating that same-sex married couples will be recognized as legally married for all federal tax purposes, regardless of where they live, John R. Hickman, a partner at Alston and Bird’s Atlanta office, said Sept. 5.

“People who were same-sex married, but who each had their own HSA and put in the full family amount can’t do that anymore. They now are treated like other married couples and have a joint cap that’s imposed on them with regard to HSA contributions,” Hickman ...