White Papers

The following articles were posted in 2015.

Timely Deposits into a 401(k) Account

Today’s 401(k) plan sponsors are subject to an array of what often seem complex fiduciary responsibilities with respect to carrying out their duties to plan participants and beneficiaries. However, meeting these duties need not be difficult, and for some functions, there are specific rules to help guide the employer.

For example, the Department of Labor, (DOL), has guidance to help clarify regulations regarding the timeliness for depositing participant payroll deductions that represent contributions or loan payments to the plan.

Read More ▶

Posted on October 28, 2015 by Lori Kiess, Account Manager - Retirement Plans

2016 IRS Limits Announced

Read More ▶

Posted on October 22, 2015 by Gary B. Kushner, SPHR, CBP, President and CEO

HR Implications from the Obergefell Supreme Court Decision on Same-Sex Marriage

In a landmark 5-4 decision issued on June 26, 2015, the US Supreme Court declared the same-sex marriage was legal in all 50 states, and that each state had to recognize a same-sex marriage legally performed elsewhere, either in the US or abroad. The decision was an extension of the 2013 Windsor Supreme Court decision invalidating Section 3 of the Defense of Marriage Act (DOMA), which had significant impact on employer-provided benefits covered by ERISA. The Obergefell decision will require employers to review many of their HR policies and programs.

Read More ▶

Posted on July 24, 2015 by Gary B. Kushner, SPHR, CBP, President and CEO

IRS Grants Temporary Relief for Small Employers and S Corporations on "Employer Payment Plans"

On February 18, 2015, the IRS issued Notice 2015-17, granting temporary relief to small employers paying for individual (rather than group) health insurance coverage for its employees. The relief period covers all of calendar year 2014 and from January 1, 2015 through June 30, 2015. This is a significant development, particularly for 2014, when many small employers weren’t even aware of the more stringent rules issued in 2013 concerning these reimbursements.

Read More ▶

Posted on February 23, 2015 by Gary B. Kushner, SPHR, CBP, President and CEO

Full Review of Health and Prescription Drug Claims Utilization Analysis

In a previous white paper, we discussed the value of examining health and prescription drug claims utilization for use in targeted wellness and plan design considerations. Today, we’re going to review the process and what data an employer should receive and be reviewing and analyzing, as well as a sample analysis and report.

Read More ▶


Our Address
2427 W. Centre Ave.
Portage, MI 49024
Get Directions

Contact Us
Phone: (269) 342-1700
Fax: (269) 342-1606
Contact Us Online

Connect With Us

Stay Updated
Subscribe using RSS
Enter your email below: