The following articles were posted in 2017.

IRS to Send ACA Penalty Letters by End of Year

The employer mandate, sometimes known as the “play or pay” clause of the ACA, imposes penalties on Applicable Large Employers (ALEs) if any of their full-time employees purchases individual coverage at the Health Insurance Marketplace (also known as an Exchange) and receives a premium tax credit while doing so for any month in the calendar year, beginning in 2015.

On November 2, 2017, the IRS announced its program to notify employers of a potential penalty under this provision for calendar year 2015.

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Posted on November 16, 2017 by Gary B. Kushner, SPHR, CBP, President and CEO

SHRM Highlights Kushner in HR Storytellers

Kushner & Company President and CEO Gary Kushner was recently highlighted in SHRM’s video series HR Storytellers.

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Posted on October 31, 2017 by Ian Thrasher

2018 Benefit Limits Announced

With IRS Notice 2017-64, we now have the applicable retirement and health and welfare benefit limits for 2018. Many (but not all) have increased from 2017. Earlier this year, the IRS announced the 2018 Health Savings Account (HSA) limits and plan designs.

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Posted on October 23, 2017 by Gary B. Kushner, SPHR, CBP, President and CEO

IRS Releases ACA Affordability Rates for 2018

The Internal Revenue Service has released Rev Proc 2017-36 to implement index adjustments in 2018 for certain Affordable Care Act (ACA) contribution percentages used for purposes of determining affordability under the employer shared responsibility mandate. These percentages are also used to satisfy any of the three safe harbors available to employers.

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Posted on September 05, 2017 by Gary B. Kushner, SPHR, CBP, President and CEO

Locating Missing Participants in Your Retirement Plan

It’s always a good idea to keep your retirement plan as clean as possible by maintaining good employee records. In the event you do lose track of a plan participant, below are some suggested ways to locate former employees.

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Posted on April 12, 2017 by Marla Shires, QKA, Account Manager-Retirement Plans

QSEHRA Notices Temporarily Delayed

In a new IRS Notice, the period to provide the required notice to all participants of a new Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) is extended until no sooner than 90 days after the issuance of such guidance.

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Posted on March 06, 2017 by Gary B. Kushner, SPHR, CBP, President and CEO

Calendar Year Health Plans Must Complete Online CMS Disclosure by March 1st

For the past few years, health plan sponsors have been required to complete an annual online disclosure form with the Centers for Medicare and Medicaid Services (CMS), reflecting whether the prescription drug coverage offered under the sponsor’s plan(s) is “creditable” (at least as good as Medicare Part D’s prescription drug benefit) or “noncreditable” (not as good). The plan sponsor must complete the disclosure within 60 days after the beginning of the plan year if it has any employees or dependents eligible for and receiving Part D prescription drug benefits.

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Posted on January 19, 2017 by Gary B. Kushner, SPHR, CBP, President and CEO

Kushner Responds to David Brooks' NY Times Op-Ed "Do Markets Work in Health Care?"

In his January 13, 2017 Op-Ed piece, David Brooks argues that health care markets can, but don’t often work when consumers “purchase” health care. He’s not talking about health care coverage, but the actual receipt of health-related services. Yet he misses the most crucial reason that the delivery of health care services is not a market.

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Posted on January 16, 2017 by Gary B. Kushner, SPHR, CBP, President and CEO

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