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White Papers

2018 HSA Limits and HDHP Designs Announced

Starting in 2007, the Tax Relief and Health Care Act of 2006 (TRHCA) requires that the IRS release the upcoming year’s new HSA limits prior to June 1st.

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

Small Employer Healthcare Relief Act Now a Reality

With the December 7, 2016 passage of the long-awaited Cures Act and President Obama now signing it into law, many small employers and their employees can rejoice that an onerous IRS ruling will be overturned. Starting January 1, 2017, small employers that do not offer group health insurance to their employees will have a tool to provide a tax-favored reimbursement to their employees. And more good news: there’s transition relief retroactive for all plan years beginning on or before December 31, 2016 that the onerous penalties announced by the IRS in Notice 2015-17 are no longer in effect.

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Posted on December 08, 2016 by Gary B. Kushner, SPHR, CBP, President and CEO

Possible Implications on HR of a President Trump and Republican Congress

For the next two years, a President Trump bolstered by majorities in both the House and Senate could be expected to make a large number of legislative and regulatory changes that would impact HR, employers, and employees nationally. Only two days after the election, here are some of the possible changes signaled during the 2016 campaign and in various white papers offered by campaign and Congressional staffers.

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Posted on November 10, 2016 by Gary B. Kushner, SPHR, CBP, President and CEO

2017 IRS Limits Announced

As in past years, the IRS has finalized the limits for retirement plans and health and welfare plans.

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Posted on October 22, 2016 by Gary B. Kushner, SPHR, CBP, President and CEO

2016 IRS Limits Announced


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

New Employer Option for Health FSA Carryover Announced

The IRS announced on October 31, 2013 in IRS Notice 2013-71 one of the largest changes yet to Health FSAs– the ability to allow employees to carryover up to $500 of a Health FSA unused balance! The content and timing was a shock to most, and everyone is scrambling to implement these changes for their clients and their employees. But first, what are the details.

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Posted on November 03, 2013 by Ben Cohen, CEBS, Practice Leader, Health and Welfare Benefits

Positive Guidance on $2,500 Health FSA Cap Update for 2013 (And Some Maybe Even Better News)

By Ben Cohen, CEBS
Practice Leader - Health and Welfare Benefits

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Posted on June 04, 2012

Over-the-Counter Drugs for Flexible Spending Accounts and Health Reimbursement Accounts (HRAs) - NEW

By Ben Cohen, CEBS
Practice Leader - Health and Welfare Benefits

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Posted on September 01, 2010

Impact of Health Care Reform on Section 125 and Flexible Spending Accounts

By Ben Cohen, CEBS
Practice Leader - Health and Welfare Benefits

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Posted on July 21, 2010

IRS Issues Final Health Savings Account (HSA) "Comparability" Regulations

By Gary Kushner, SPHR, CBP
President and CEO, Kushner & Company

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Posted on August 01, 2006

More Good News on Health Savings Accounts: DOL Rules HSAs Not ERISA Plans

By Gary Kushner, SPHR, CBP
President and CEO, Kushner & Company

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Posted on May 01, 2006

Health Savings Accounts: More IRS Guidance

By Gary Kushner, SPHR, CBP
President and CEO, Kushner & Company

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Posted on March 29, 2006

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