Benefits

Under the ACA, the Patient-Centered Outcomes Research Institute (PCORI) was established. The funding mechanism for PCORI was a fee on group health plans, including certain employer-contributed health care flexible spending accounts (employer FSAs) and Health Reimbursement Arrangements (HRAs).

Posted on May 23, 2019 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Team Rewards

Kushner President and CEO Gary Kushner was invited to present a 5-minute (and exactly 5 minutes) speech at this year's DisruptHR conference. His topic was on "Total Rewards: Why are We Doing What We're Doing?" Here's the video of that talk.

Posted on May 23, 2019 By Kushner & Company, Consulting Services
Categories: 
Benefits, 
Blog, 
COBRA, 
Compensation, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Goal Setting and Alignment, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Performance Management, 
Team Rewards, 
Total Rewards

The U.S. Department of Labor (DOL) recently published an Information Letter that confirms the general preemption under ERISA of state civil laws that require employers to obtain written consent before withholding amounts from employees’ wages for contribution to a benefit plan subject to ERISA.

Posted on February 18, 2019 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Benefits, 
Blog, 
COBRA, 
Compensation, 
Defined Contribution Plan, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Retirement Plans, 
Team Rewards

Employers who sponsor group health plans that cover any prescription drugs generally must disclose whether the plan provides creditable or non-creditable prescription drug coverage to the Centers for Medicare and Medicaid Services (CMS) within 60 days of the start of a new plan year.

Posted on February 18, 2019 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefit Card, 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
Excepted Benefit HRA (EBHRA), 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Plan Document Services (BDA), 
Qualified Small Employer HRA (QSEHRA), 
Team Rewards

In a recent article published by SHRM, our President and CEO Gary Kushner was cited as the main resource on dealing with active employees and their dependents upon their reaching Medicare-eligibility. Kushner mentioned many issues related to employer-based health and prescription drug benefits.

Posted on February 15, 2019 By Kushner & Company, Consulting Services
Categories: 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Individual Coverage HRA (ICHRA), 
Qualified Small Employer HRA (QSEHRA), 
Team Rewards

On December 14, 2018, a US District Judge in Texas issued a ruling that the entire ACA was unconstitutional given that the individual mandate contained in it no longer had a tax penalty, the basis of the 2012 US Supreme Court ruling upholding the ACA's constitutionality. 

Posted on December 17, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Individual Coverage HRA (ICHRA), 
IRS Form 5500 Services (BDA), 
Qualified Small Employer HRA (QSEHRA), 
Team Rewards

The IRS has issued Notice 2018-94 extending the due date for the 2018 1095-B and 1095-C forms to be sent to employees from January 31, 2019 until March 4, 2019.

Posted on November 29, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
HR Compliance, 
HR Outsourcing, 
Team Rewards

Gary Kushner, a frequent contributor to national and regional media, was quoted in the Washington Post responding to a question about open enrollment timelines.

Posted on November 15, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Team Rewards

The IRS has announced the limits for employee benefit plans for 2019.

Posted on November 15, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Benefits, 
Blog, 
Combo Plans, 
Compensation, 
Defined Contribution Plan, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
Money Purchase, 
Plan Document Services (BDA), 
Plan Document Services (RPS), 
Profit Sharing, 
Retirement Plans, 
Team Rewards

The employer mandate penalty notices for 2016 have been mailed the week of November 12, 2018. Better known as Letter 226-J, these notices inform employers of a preliminary penalty under IRC Section 4980H.

Posted on November 14, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
Compensation, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
Team Rewards

The IRS has recently sort of, kind of, maybe, in special circumstances enabled employers to make a matching contribution to their 401(k) plan on behalf of eligible plan participants who, instead of contributing to the 401(k), make certain qualifying student loan repayments instead.

Posted on October 18, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Benefits, 
Blog, 
Compensation, 
Defined Contribution Plan, 
ERISA-ACA Compliance, 
Retirement Plans, 
Summary Plan Descriptions, 
Team Rewards, 
Work / Life Balance

When Congress passed the Medicare Prescription Drug, Improvement, and Modernization Act in 2003 implementing prescription drug coverage under Medicare, it required all employers that offer prescription drug benefits to provide an annual notice to all Medicare-eligible plan participants.

Posted on September 8, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Team Rewards