EBIA Weekly Archives - Cafeteria Plans - Court Cases

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Results (35 articles found)


  1. Tax Court Holds That Sex Reassignment Surgery Expenses Were for Medical Carey
    From the February 11, 2010 EBIA Weekly
    After being diagnosed with a condition known as gender identity disorder (GID), the taxpayer in this case, based on the recommendation of medical care providers, received feminizing hormone therapy, began living as a female, and had sex reassignment surgery. She ...
    [O'Donnabhain v. Comm'r, 134 T.C. No. 4 (2010)]
  2. First Circuit Affirms That Expenses of Fathering Children Through Unrelated Egg Donor and Gestational Carriers Aren't Medical Care
    From the January 21, 2010 EBIA Weekly
    At issue in this case was whether a taxpayer could deduct expenses incurred to father two children using in vitro fertilization (IVF) of an anonymous donor’s eggs with his sperm and transfer of the embryos to unrelated gestational ...
    [Magdalin v. Comm'r, No. 09-1153 (1st Cir. Dec. 17, 2009)]
  3. Cancer Insurance Policy Endorsed by Employer and Offered Through Cafeteria Plan Was an ERISA Plan
    From the November 24, 2009 EBIA Weekly
    An employee’s spouse sued the insurer of her cancer insurance policy in state court after it refused to pay for medical treatment she had received. The insurer removed the case to federal court, arguing that her claim was ...
    [Lee v. Liberty Nat'l Life Ins. Co., 2009 WL 3316371 (S.D. Ga. 2009)]
  4. Tax Court Rules That Amounts Paid for Prostitutes, Pornography, Sex Therapy Books, and Magazines Are Not Medical Care Expenses
    From the September 17, 2009 EBIA Weekly
    The issue in this case was whether a tax attorney could deduct as medical expenses on his federal income tax returns amounts paid for prostitutes, pornography, books and magazines on sex therapy, and videos. The attorney did not visit the ...
    [Halby v. Comm'r, T.C. Memo. 2009-204 (2009)]
  5. Several States Expand Marriage Rights for Same-Sex Couples
    From the April 23, 2009 EBIA Weekly
    In developments that appear to reflect a general trend, two more states now recognize same-sex marriage and one more state now provides a marriage equivalent for same-sex couples. In Iowa, marriage rights were changed by the Varnum decision, ...
    [Varnum v. Brien, 2009 WL 874044 (Iowa 2009); S.115 (Vermont); E2SSB 5688 (Washington)]
  6. Expenses Incurred to Father Children Through Unrelated Egg Donor and Gestational Carriers Were Not for Medical Care
    From the February 05, 2009 EBIA Weekly
    In this case, the Tax Court considered whether a taxpayer could deduct expenses of fathering children through unrelated gestational carriers using in vitro fertilization (IVF) of an anonymous donor’s eggs with his sperm. The taxpayer had two children ...
    [Magdalin v. Comm'r, T.C. Memo. 2008-293 (2008)]
  7. Employer Breached ERISA Fiduciary Duties by Providing Misleading Health FSA Documents
    From the April 10, 2008 EBIA Weekly
    When the employee in this case was hired, she received a new hire enrollment guide and a health FSA SPD, both of which stated that the health FSA would reimburse only those medical expenses that the employee incurred during the ...
    [O'Meara v. CIT Group, Inc., 2008 WL 907474 (D.N.J. 2008)]
  8. Federal Government Ordered to Provide Notice of Criminal Court Proceedings to Victims of TPA Charged With Embezzlement
    From the July 26, 2007 EBIA Weekly
    The defendant in this case acted as the third-party administrator of HSA, FSA, and 401(k) accounts for an estimated 35,000 individuals employed by approximately 1,000 employers. He is now awaiting trial on federal criminal charges, including ...
    [U.S. v. Stokes, 2007 WL 1849846 (M.D. Tenn. 2007)]
  9. Court Upholds Benefit Denial Based on Determination That Child Is Not Eligible "Full-Time Student"
    From the May 10, 2007 EBIA Weekly
    This case involves a college student’s eligibility for ERISA group health plan coverage during a spring semester in which he completed only six credit hours. The student originally signed up for 11 hours in the spring semester—...
    [Benckeser v. Carpenter's Dist. Council, 2007 U.S. Dist. LEXIS 31228 (W.D. Mo. 2007)]
  10. Trial Court Rejects Employees' Arguments to Include Flex Credits in Calculating Overtime Pay
    From the February 01, 2007 EBIA Weekly
    The employees in this case alleged that their employer violated the federal Fair Labor Standards Act (FLSA) by failing to include flex credits under its cafeteria plan in their regular rate of pay for purposes of calculating overtime. The plan ...
    [Abarca v. Manheim Services Corp., 2007 U.S. Dist. LEXIS 4656 (N.D. Ill. 2007)]

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