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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>
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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 Reimbursement Arrangements]]></category>
		<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health costs]]></category>

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		<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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		<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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		<title>Dave Barry&#8217;s Take on Health Care</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=139</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=139#comments</comments>
		<pubDate>Wed, 12 May 2010 16:37:02 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=139</guid>
		<description><![CDATA[Dave Barry is a wonderful humorist.  Here's an excerpt  from his new book describing our health care system.]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Health Care Reform: Small Employer Tax Credit</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=137</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=137#comments</comments>
		<pubDate>Sun, 09 May 2010 16:45:53 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=137</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act of 2010 (PPACA), also known as Health Care Reform, provided an incentive for small employers to start or continue to offer health coverage to its employees. For eligible small employers, this tax credit will be a strong incentive to either begin or continue to offer health coverage to its employees.]]></description>
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		<title>Health Care Reform: Coverage for Adult Children to Age 26</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=135</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=135#comments</comments>
		<pubDate>Sun, 09 May 2010 16:40:43 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=135</guid>
		<description><![CDATA[As part of Health Care Reform, adult children under the age of 26 must be offered health coverage beginning with plan years on or after September 23, 2010.  The IRS has provided guidance on implementing this rule, including coverage options and the tax status of payments for that coverage.  Virtually all employers sponsoring health plans will need to pay close attention.]]></description>
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		<title>Congress Again Extends COBRA Premium Subsidy</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=132</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=132#comments</comments>
		<pubDate>Fri, 16 Apr 2010 22:13:28 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[COBRA]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA["COBRA extension"]]></category>
		<category><![CDATA["COBRA premium subsidy"]]></category>
		<category><![CDATA["COBRA subsidy"]]></category>
		<category><![CDATA[ARRA]]></category>
		<category><![CDATA[COBRA ARRA]]></category>
		<category><![CDATA[COBRA Health]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=132</guid>
		<description><![CDATA[Congress and the President have extended the federal COBRA premium subsidy once again.  Under the provisions of the Act, the 65 percent federal COBRA premium subsidy is extended to qualifying individuals who are involuntarily terminated between April 1, 2010 and May 31, 2010 inclusive. ]]></description>
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		<title>Health Care Reform Now a Reality</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=125</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=125#comments</comments>
		<pubDate>Mon, 22 Mar 2010 15:42:50 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health Care Reform]]></category>
		<category><![CDATA[Health care]]></category>
		<category><![CDATA["HR 3590"]]></category>
		<category><![CDATA["HR 4872"]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=125</guid>
		<description><![CDATA[There will be many changes for both employers and their employees from this Act, some beginning within six months of enactment and others stretching out through 2014 and 2018.]]></description>
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		<title>COBRA Extension Passed</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=121</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=121#comments</comments>
		<pubDate>Wed, 03 Mar 2010 20:54:15 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[COBRA]]></category>
		<category><![CDATA["COBRA extension"]]></category>
		<category><![CDATA["COBRA premium subsidy"]]></category>
		<category><![CDATA["COBRA subsidy"]]></category>
		<category><![CDATA[COBRA ARRA]]></category>
		<category><![CDATA[COBRA Health]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=121</guid>
		<description><![CDATA[After Senator Jim Bunning finally allowed the rest of the Senate to act, it quickly passed a one month extension of the COBRA subsidy. The extension now applies for up to 15 months to all employees involuntarily terminated between March 1, 2010 and March 31, 2010.]]></description>
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		<title>If Air Travel Worked Like Health Care</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=117</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=117#comments</comments>
		<pubDate>Sat, 26 Dec 2009 03:51:22 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[Health care]]></category>
		<category><![CDATA[Health Care Reform]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=117</guid>
		<description><![CDATA[Great satirical essay by Jonathan Rauch in the National Journal.  Hits many items of what's wrong with health care delivery in the US.]]></description>
		<wfw:commentRss>http://www.kushnerco.com/blog/wordpress/?feed=rss2&amp;p=117</wfw:commentRss>
		<slash:comments>1</slash:comments>
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		<title>COBRA Subsidy Extended</title>
		<link>http://www.kushnerco.com/blog/wordpress/?p=114</link>
		<comments>http://www.kushnerco.com/blog/wordpress/?p=114#comments</comments>
		<pubDate>Mon, 21 Dec 2009 21:52:41 +0000</pubDate>
		<dc:creator>Gary Kushner</dc:creator>
				<category><![CDATA[COBRA]]></category>
		<category><![CDATA["COBRA premium subsidy"]]></category>
		<category><![CDATA["COBRA subsidy"]]></category>
		<category><![CDATA[ARRA]]></category>
		<category><![CDATA[COBRA Health]]></category>

		<guid isPermaLink="false">http://www.kushnerco.com/blog/?p=114</guid>
		<description><![CDATA[Late Saturday night (December 19th), the Senate passed the Department of Defense Appropriations Act, which contained in Section 1010 an extension of the COBRA subsidy first introduced in 2009's ARRA stimulus bill.  Thus, Congress has passed, and the President is expected to sign, the extension of the COBRA subsidy.]]></description>
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