Month: August 2026

A Plan Sponsor’s Guide to Document Retention

In the words of the great philosopher Marie Kondo, does this document spark joy? Doesn't matter. If it's a 401(k) or health and welfare plan record, the IRS says keep it anyway — for at least six years, joy or no joy.

Posted on August 18, 2026 By Kushner & Company
Categories: 
401(k), 
Administration, 
Blog, 
Cash Balance, 
Combo Plans, 
Defined Contribution Plan, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Health Savings Accounts (HSA), 
HR Compliance, 
Money Purchase, 
Profit Sharing, 
Retirement Plans, 
Summary Plan Descriptions, 
Total Rewards
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DOL’s Group Health Plan Electronic Disclosures: We’re Halfway There

At my talk at the SHRM Annual Conference in Orlando in June, I bemoaned the fact that health and welfare plan electronic disclosures were stuck in the era of AOL dial-up. Somebody from the DOL must have heard me, because we now have new proposed rules for health plan electronic disclosures.

Posted on August 6, 2026 By Kushner & Company
Categories: 
Administration, 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health and Welfare Team, 
HR Compliance, 
Qualified Small Employer HRA (QSEHRA)
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