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    <title>Gary Kushner's Benefits Blog</title>
    <description>HR and employee benefit topics and comments</description>
    <link>http://www.kushnerco.com/</link>
    <item> 
        <title>Developing Empowered Learners</title> 
        <description><![CDATA[ Learning has developed a bad rap. This poor reputation may be grounded in those painfully boring lectures you endured in school, in taking grueling exams or pop quizzes, or perhaps in long hours of study to memorize data you have never once had a reason to reference.<br />
<br />
But think about your role as a learner when you were learning to tie your shoes, drive a car, or learn about your new hobby. Didn't you have an insatiable curiosity about that skill that would serve you well, take you to new places, or provide hours of entertainment? ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/developing-empowered-learners/</link> 
		<pubDate>Tue, 28 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/developing-empowered-learners/</guid>
    </item>
    <item> 
        <title>Moving to the Adults' Table: Nine Strategies to Claim Your &quot;Seat at the Table&quot;</title> 
        <description><![CDATA[ Are you now in the position of wanting to move to that &quot;seat at the table&quot; in the corporate world, and want to be regarded less like an administrator and more like the strategic visionary you want to be? In order to be invited, you will need to be perceived as an executive leader, having mastered the protocols of that role. But what does that mean, and how can you better make that move? ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/moving-to-the-adults-table-nine-strategies-to-claim-your-seat-at-the-table/</link> 
		<pubDate>Tue, 28 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/moving-to-the-adults-table-nine-strategies-to-claim-your-seat-at-the-table/</guid>
    </item>
    <item> 
        <title>New Guidance on 90-Day Eligibility Periods and Certificates of Creditable Coverage</title> 
        <description><![CDATA[ Recent guidance has been announced regarding the application of the requirement under PPACA that an eligibility period is no longer than 90 calendar days, and it makes a significant change to a common employer practice. ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/new-guidance-on-90-day-eligibility-periods-and-certificates-of-creditable-coverage/</link> 
		<pubDate>Thu, 23 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/new-guidance-on-90-day-eligibility-periods-and-certificates-of-creditable-coverage/</guid>
    </item>
    <item> 
        <title>Keeping Your Salary Structure Up-to-Date</title> 
        <description><![CDATA[ The main item of note is first to deal with how the organization creates value and competes, and then examine the linkage to its Total Rewards strategy and compensation as part of that. ]]></description> 
        <link>http://www.kushnerco.com/resources/blog/keeping-your-salary-structure-up-to-date/</link> 
		<pubDate>Thu, 23 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/blog/keeping-your-salary-structure-up-to-date/</guid>
    </item>
    <item> 
        <title>Model Employee Notice on Availability of the Exchange</title> 
        <description><![CDATA[ State Exchanges become effective for individuals on January 1, 2014, providing employees an alternative to employer-based health insurance coverage. As part of Healthcare Reform, all employers subject to the FLSA (which are virtually all employers of one or more) are required to provide current employees and new hires with written notice of the availability of a Health Insurance Marketplace (also called an Exchange). ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/model-employee-notice-on-availability-of-the-exchange/</link> 
		<pubDate>Wed, 22 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/model-employee-notice-on-availability-of-the-exchange/</guid>
    </item>
    <item> 
        <title>HR Strategy: Buy or Build Managerial Talent</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/hr-strategy-buy-or-build-managerial-talent/</link> 
		<pubDate>Wed, 15 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/hr-strategy-buy-or-build-managerial-talent/</guid>
    </item>
    <item> 
        <title>Health Care Reform: Employer Play or Pay (or Not)</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/health-care-reform-employer-play-or-pay-or-not/</link> 
		<pubDate>Tue, 14 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/health-care-reform-employer-play-or-pay-or-not/</guid>
    </item>
    <item> 
        <title>Blow Up HR? Well...</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/blow-up-hr-well/</link> 
		<pubDate>Mon, 13 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/blow-up-hr-well/</guid>
    </item>
    <item> 
        <title>After Health Care Reform, Should an Employer Continue to Offer Health Benefits?</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/after-health-care-reform-should-an-employer-continue-to-offer-health-benefits/</link> 
		<pubDate>Fri, 10 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/after-health-care-reform-should-an-employer-continue-to-offer-health-benefits/</guid>
    </item>
    <item> 
        <title>What is HR Strategy?</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/what-is-hr-strategy/</link> 
		<pubDate>Thu, 09 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/what-is-hr-strategy/</guid>
    </item>
    <item> 
        <title>The New Nondiscrimination Rules in Health Care Reform</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/the-new-nondiscrimination-rules-in-health-care-reform/</link> 
		<pubDate>Wed, 08 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/the-new-nondiscrimination-rules-in-health-care-reform/</guid>
    </item>
    <item> 
        <title>HR Strategy: Hire-for-Skill or Hire-for-Fit</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/hr-strategy-hire-for-skill-or-hire-for-fit/</link> 
		<pubDate>Tue, 07 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/hr-strategy-hire-for-skill-or-hire-for-fit/</guid>
    </item>
    <item> 
        <title>The Changing View of HR from the Top</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/the-changing-view-of-hr-from-the-top/</link> 
		<pubDate>Mon, 06 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/the-changing-view-of-hr-from-the-top/</guid>
    </item>
    <item> 
        <title>Health Care Reform: Quantitative and Qualitative Analyses</title> 
        <description><![CDATA[ Watch the video. ]]></description> 
        <link>http://www.kushnerco.com/resources/videos/health-care-reform-quantitative-and-qualitative-analyses/</link> 
		<pubDate>Fri, 03 May 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/videos/health-care-reform-quantitative-and-qualitative-analyses/</guid>
    </item>
    <item> 
        <title>Diagnosing Organizational Growing Pains: Plan to Transform or Plan to Fail?</title> 
        <description><![CDATA[ By Cathy Fyock, SPHR, CSP<br />
HR/Business Advisor ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/diagnosing-organizational-growing-pains-plan-to-transform-or-plan-to-fail/</link> 
		<pubDate>Fri, 01 Mar 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/diagnosing-organizational-growing-pains-plan-to-transform-or-plan-to-fail/</guid>
    </item>
    <item> 
        <title>2013 IRS Limits Announced</title> 
        <description><![CDATA[ By Gary Kushner, SPHR, CBP<br />
President and CEO, Kushner &amp; Company ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/2013-irs-limits-announced/</link> 
		<pubDate>Tue, 22 Jan 2013 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/2013-irs-limits-announced/</guid>
    </item>
    <item> 
        <title>2013 IRS HSA Limits Announced</title> 
        <description><![CDATA[ By Gary Kushner, SPHR, CBP<br />
President and CEO, Kushner &amp; Company ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/2013-irs-hsa-limits-announced/</link> 
		<pubDate>Sun, 25 Nov 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/2013-irs-hsa-limits-announced/</guid>
    </item>
    <item> 
        <title>What to Include or Exclude in PPACA W-2 Reporting</title> 
        <description><![CDATA[ By Gary Kushner, SPHR, CBP<br />
President and CEO, Kushner &amp; Company ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/what-to-include-or-exclude-in-ppaca-w-2-reporting/</link> 
		<pubDate>Tue, 06 Nov 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/what-to-include-or-exclude-in-ppaca-w-2-reporting/</guid>
    </item>
    <item> 
        <title>Small Employers May Be Making Uninformed Decisions on Health Care Reform </title> 
        <description><![CDATA[ It should not be surprising that some smaller employers-from all sectors of the economy-don't know all of the complexities contained in the Act. What is surprising is that they would make business-critical decisions without getting all of the facts. ]]></description> 
        <link>http://www.kushnerco.com/resources/blog/small-employers-may-be-making-uninformed-decisions-on-health-care-reform/</link> 
		<pubDate>Sun, 04 Nov 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/blog/small-employers-may-be-making-uninformed-decisions-on-health-care-reform/</guid>
    </item>
    <item> 
        <title>COBRA Penalties for &quot;Innocent Mistakes&quot;-A Recent Court Ruling</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/cobra-penalties-for-innocent-mistakes-a-recent-court-ruling/</link> 
		<pubDate>Thu, 01 Nov 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/cobra-penalties-for-innocent-mistakes-a-recent-court-ruling/</guid>
    </item>
    <item> 
        <title>Why Buying Medical Care Is Not Like Buying a Car (A Response)</title> 
        <description><![CDATA[ In a recent article commenting on a column by Op-Ed columnist David Brooks, the group Physicians for a National Health Program said that buying medical care is not like buying a car. While they're correct, the analogy they then use is somewhat off. ]]></description> 
        <link>http://www.kushnerco.com/resources/blog/why-buying-medical-care-is-not-like-buying-a-car-a-response/</link> 
		<pubDate>Wed, 31 Oct 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/blog/why-buying-medical-care-is-not-like-buying-a-car-a-response/</guid>
    </item>
    <item> 
        <title>Required Health Plan Annual Notices - 2012 Edition</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/required-health-plan-annual-notices-2012-edition/</link> 
		<pubDate>Mon, 15 Oct 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/required-health-plan-annual-notices-2012-edition/</guid>
    </item>
    <item> 
        <title>Michigan Public Employer 2013 Health Plan Caps</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/michigan-public-employer-2013-health-plan-caps/</link> 
		<pubDate>Sun, 07 Oct 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/michigan-public-employer-2013-health-plan-caps/</guid>
    </item>
    <item> 
        <title>Comments to IRS on &quot;Use It or Lose It&quot; Rule</title> 
        <description><![CDATA[ By Gary Kushner, SPHR, CBP<br />
President and CEO, Kushner &amp; Company ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/comments-to-irs-on-use-it-or-lose-it-rule/</link> 
		<pubDate>Fri, 17 Aug 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/comments-to-irs-on-use-it-or-lose-it-rule/</guid>
    </item>
    <item> 
        <title>Supreme Court Upholds Constitutionality of PPACA</title> 
        <description><![CDATA[ By a narrow 5-4 decision, the Supreme Court upholds the constitutionality of the Patient Protection and Affordable Care Act on the grounds that the individual mandate penalty is a tax, and therefore since the Constitution clearly gives Congress the ability to impose a tax all of the questions surrounding other issues on the mandate are moot. ]]></description> 
        <link>http://www.kushnerco.com/resources/blog/supreme-court-upholds-constitutionality-of-ppaca/</link> 
		<pubDate>Thu, 28 Jun 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/blog/supreme-court-upholds-constitutionality-of-ppaca/</guid>
    </item>
    <item> 
        <title>Health Care Reform Update: The Supreme Court Has Spoken-Now What?</title> 
        <description><![CDATA[ By Gary Kushner, SPHR, CBP<br />
President and CEO, Kushner &amp; Company ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/health-care-reform-update-the-supreme-court-has-spoken-now-what/</link> 
		<pubDate>Thu, 28 Jun 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/health-care-reform-update-the-supreme-court-has-spoken-now-what/</guid>
    </item>
    <item> 
        <title>Positive Guidance on $2,500 Health FSA Cap Update for 2013 (And Some Maybe Even Better News)</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/positive-guidance-on-2500-health-fsa-cap-update-for-2013/</link> 
		<pubDate>Mon, 04 Jun 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/positive-guidance-on-2500-health-fsa-cap-update-for-2013/</guid>
    </item>
    <item> 
        <title>New W-2 Reporting Guidance under Health Care Reform</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/new-w-2-reporting-guidance-under-health-care-reform/</link> 
		<pubDate>Tue, 14 Feb 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/new-w-2-reporting-guidance-under-health-care-reform/</guid>
    </item>
    <item> 
        <title>New Summary of Benefits and Coverage (SBC) Rules</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/new-summary-of-benefits-and-coverage-sbc-rules/</link> 
		<pubDate>Mon, 13 Feb 2012 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/new-summary-of-benefits-and-coverage-sbc-rules/</guid>
    </item>
    <item> 
        <title>Benefit Changes in Michigan</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/benefit-changes-in-michigan/</link> 
		<pubDate>Tue, 27 Sep 2011 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/benefit-changes-in-michigan/</guid>
    </item>
    <item> 
        <title>Summary of Benefits and Coverage and Uniform Glossary</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/summary-of-benefits-and-coverage-and-uniform-glossary/</link> 
		<pubDate>Tue, 27 Sep 2011 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/summary-of-benefits-and-coverage-and-uniform-glossary/</guid>
    </item>
    <item> 
        <title>Exemption for Removal of Annual Dollar Cap Requirement on HRA Plans</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/exemption-for-removal-of-annual-dollar-cap-requirement-on-hra-plans/</link> 
		<pubDate>Sat, 10 Sep 2011 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/exemption-for-removal-of-annual-dollar-cap-requirement-on-hra-plans/</guid>
    </item>
    <item> 
        <title>Preventive Care for Women</title> 
        <description><![CDATA[ By Ben Cohen, CEBS<br />
Practice Leader - Health and Welfare Benefits ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/preventive-care-for-women/</link> 
		<pubDate>Sat, 10 Sep 2011 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/preventive-care-for-women/</guid>
    </item>
    <item> 
        <title>IRS Revises W-2 Reporting Requirements for Health Care Reform</title> 
        <description><![CDATA[ By Gary Kushner, SPHR, CBP<br />
President and CEO, Kushner &amp; Company ]]></description> 
        <link>http://www.kushnerco.com/resources/white-papers/irs-revises-w-2-reporting-requirements-for-health-care-reform/</link> 
		<pubDate>Mon, 27 Jun 2011 09:00:00 EDT</pubDate>
        <guid>http://www.kushnerco.com/resources/white-papers/irs-revises-w-2-reporting-requirements-for-health-care-reform/</guid>
    </item>
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