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3.28 MB
Extraction Summary
1
People
4
Organizations
0
Locations
2
Events
0
Relationships
3
Quotes
Document Information
Type:
Tax briefing / professional publication
File Size:
3.28 MB
Summary
This document is page 8 of a 2013 CCH Tax Briefing titled 'Expert Analysis'. It details the tax and benefit implications following the Supreme Court's decision to strike down the Defense of Marriage Act (DOMA), specifically analyzing impacts on Health Savings Accounts (HSAs), COBRA/FMLA, and the Affordable Care Act (ACA). While the document contains a 'HOUSE_OVERSIGHT' Bates stamp, the text itself is a generic legal analysis of federal tax law changes regarding same-sex marriage and contains no specific mention of Jeffrey Epstein or his associates.
People (1)
| Name | Role | Context |
|---|---|---|
| Barack Obama | President of the United States |
Mentioned as signing the Patient Protection and Affordable Care Act into law in 2010.
|
Organizations (4)
| Name | Type | Context |
|---|---|---|
| CCH Incorporated |
Copyright holder of the tax briefing.
|
|
| IRS |
Internal Revenue Service, expected to issue guidance on tax changes.
|
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| Supreme Court |
Referenced regarding the decision to strike down DOMA (Windsor case).
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| House Oversight Committee |
Implied by the Bates stamp 'HOUSE_OVERSIGHT_029312'.
|
Timeline (2 events)
Key Quotes (3)
"The IRS is expected to provide guidance on the timing of employee benefit plan amendments, including the issue of whether benefits need to be made retroactive or only prospective."Source
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Quote #1
"Because of DOMA, only opposite-sex married couples could use health FSA dollars for a spouse’s qualified medical expenses."Source
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Quote #2
"The Affordable Care Act prohibits the IRS from using liens or levies to collect any unpaid penalty."Source
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Quote #3
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