Bulletin No. 2014–2 January 6, 2014

accounts (HSAs)), as those two provisions relate to the participation by same-sex spouses in certain employee benefit plans following the Supreme Court decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the issuance of Rev. Rul. 2013–17. Rev. Rul. 2013–17 is amplified.

Notice 2014–6, page 279. This notice provides guidance on section 45R for certain small employers that cannot offer a qualifying health plan (QHP) through a Small Business Health Options Program (SHOP) Exchange because the employer’s principal business address is in a county in which a QHP through a SHOP Exchange will not be available for the 2014 calendar year.

Announcement 2014–1, page 393. This announcement notifies financial institutions creating accounts and entering registration information on the IRS FATCA registration website about certain steps, as originally announced in Notice 2013–43, those financial institutions will need to take on or after January 1, 2014. This announcement also provides general information concerning anticipated publication dates of final qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust agreements (WT).