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	<title>Gary Kushner&#039;s Benefits Blog</title>
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	<description>HR and employee benefit topics and comments</description>
	<lastBuildDate>Mon, 14 Nov 2011 15:59:45 +0000</lastBuildDate>
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		<title>Supreme Court to Hear Health Care Reform Challenge</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=175</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=175#comments</comments>
		<pubDate>Mon, 14 Nov 2011 15:59:44 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[PPACA]]></category>

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		<description><![CDATA[The US Supreme Court has agreed today to hear the appeal from only one of the now four appellate cases available to them.  Two appeals courts ruled that the 2010 Patient Protection and Affordable Care Act (PPACA) was constitutional, one that the individual mandate was not constitutional but the rest of the law withstood constitutional [...]]]></description>
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		<slash:comments>5</slash:comments>
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		<title>Feds Release New Summary of Benefits and Coverage Rules-5 Months Late</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=167</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=167#comments</comments>
		<pubDate>Fri, 19 Aug 2011 17:37:58 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[PPACA]]></category>
		<category><![CDATA[Summary of Benefits and Coverage]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=167</guid>
		<description><![CDATA[Under the Patient Protection and Affordable Care Act of 2010 (PPACA), among other requirements insurers and health plans are to provide a new &#8220;summary of the Summary&#8221; Plan Description, known as the Summary of Benefits and Coverage (or, as it was known in the Act, the Uniform Explanation of Coverage), starting on March 23, 2012.  [...]]]></description>
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		<slash:comments>2</slash:comments>
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		<title>IRS Releases 2012 HSA Limits</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=162</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=162#comments</comments>
		<pubDate>Mon, 16 May 2011 21:44:03 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health Savings Account]]></category>
		<category><![CDATA[HSA limits]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=162</guid>
		<description><![CDATA[The IRS has just released the new limits for 2012 for individuals or employers sponsoring a Health Savings Account (HSA) program.  In IRS Revenue Procedure 2011-32, the deductible for a qualifying high deductible health plan must be at least $1,200 for individual coverage, and at least $2,400 for family coverage, no change from the minimum [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>An IRS Christmas Present (Sort of)</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=160</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=160#comments</comments>
		<pubDate>Thu, 23 Dec 2010 14:01:02 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[Taxation of benefits]]></category>
		<category><![CDATA[Insured Nondiscrimination Rules]]></category>
		<category><![CDATA[Nondiscrimination rules]]></category>

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		<description><![CDATA[On December 22, 2010, the IRS issued Notice 2011-01 delaying the effective date of the new Health Care Reform's requirements that nongrandfathered insured health plans meet the same nondiscrimination rules applicable to all self-funded health plans.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Transit and Commuter Benefits Extended in 2011</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=157</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=157#comments</comments>
		<pubDate>Mon, 20 Dec 2010 16:14:40 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Transportation benefits]]></category>
		<category><![CDATA[Parking benefit]]></category>
		<category><![CDATA[Transit benefits]]></category>

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		<description><![CDATA[On Friday, December 17th President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. This Act extends the increase in permissible section 132(f) transit pass expenses for another year.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Excellent Overview of Health Care Reform</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=155</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=155#comments</comments>
		<pubDate>Mon, 15 Nov 2010 23:02:05 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health Care Reform]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=155</guid>
		<description><![CDATA[The Kaiser Family Foundation's animated explanation of the 2010 Health Care Reform is an extremely well-done overview of the new law as it exists today.  Highly recommended viewing for both employers and employees (and others as well).]]></description>
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		<slash:comments>0</slash:comments>
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		<title>DOL Issues Final Regulation on Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=151</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=151#comments</comments>
		<pubDate>Wed, 20 Oct 2010 20:53:10 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Retirement]]></category>
		<category><![CDATA[401k fee disclosure]]></category>
		<category><![CDATA[401k fee transparency]]></category>
		<category><![CDATA[401k fees]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=151</guid>
		<description><![CDATA[This final regulation under the Employee Retirement Income Security Act of 1974 (ERISA) that requires the disclosure of certain plan and investment-related information, including fee and expense information, to participants and beneficiaries in participant-directed individual account plans (e.g., 401(k) plans). ]]></description>
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		<slash:comments>0</slash:comments>
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		<title>IRS Delays PPACA W-2 Reporting</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=148</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=148#comments</comments>
		<pubDate>Wed, 13 Oct 2010 02:11:04 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[PPACA]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=148</guid>
		<description><![CDATA[In IRS Notice 2010-69, the IRS has recognized that employers may need more than one year to get their payroll systems ready to begin reporting the aggregate cost of health care for the 2011 tax year on W-2's to be issued in January, 2012.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>GAO Says Enrollees in Health Reimbursement Arrangements Spend Less</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=145</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=145#comments</comments>
		<pubDate>Tue, 24 Aug 2010 14:04:36 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health costs]]></category>
		<category><![CDATA[Health Reimbursement Arrangements]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=145</guid>
		<description><![CDATA[According to a just-published report on a study conducted by the U.S. Government Accountability Office (GAO), health care spending by employees with a Health Reimbursement Arrangement (HRA) increased by a lower amount or actually decreased compared with spending by those in traditional health plans.]]></description>
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		<slash:comments>1</slash:comments>
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		<item>
		<title>New Simple Cafeteria Plans</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=141</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=141#comments</comments>
		<pubDate>Tue, 17 Aug 2010 12:50:41 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Flexible benefits]]></category>
		<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[cafeteria plans]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/wordpress/?p=141</guid>
		<description><![CDATA[As part of the Patient Protection and Affordable Care Act of 2010 (PPACA), better known as health care reform, a new form of qualified cafeteria plan was created for small employers (defined as having 100 or fewer employees) beginning in 2011. ]]></description>
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		<slash:comments>0</slash:comments>
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