ERISA-ACA Compliance

Employers that offer prescription drug benefits are required to provide an annual notice to all Medicare-eligible plan participants and qualified beneficiaries before October 15th of each year, the start of the Medicare open enrollment period. Most send it to all participants.

Posted on October 2, 2020 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
HR Compliance, 
Total Rewards

In two new IRS Notices (2020-29 and 2020-33), there are temporary changes to the rules governing Flexible Spending Accounts (FSAs) through 2020 due to COVID-19, and permanent changes to both FSAs and certain Health Reimbursement Arrangements (HRAs) that will begin this year. 

Posted on May 13, 2020 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Administration, 
Benefits, 
Blog, 
COVID-19, 
ERISA-ACA Compliance, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health Reimbursement Arrangements (HRA), 
Individual Coverage HRA (ICHRA), 
Total Rewards

In an IRS News Release (IR 2020-57) issued on March 20, 2020, the IRS announced that they will shortly provide guidance that employers with fewer than 500 employees may retain payroll taxes withheld from employees’ paychecks for the tax credits for emergency paid leave.

Posted on March 21, 2020 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
Compensation, 
COVID-19, 
ERISA-ACA Compliance, 
HR Compliance

On February 26, 2020, the US Supreme Court ruled in Intel Corporation Investment Policy Committee v Sulyma that under ERISA a plan participant "must have 'actual knowledge' of the information contained in required disclosures he receives but does not read or cannot recall reading."

Posted on February 26, 2020 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Blog, 
ERISA-ACA Compliance, 
Team Rewards, 
Total Rewards

Much later than usual, the IRS released the 2020 retirement plan contribution limits. Earlier this year, they also released the High Deductible Health Plan (HDHP) and Health Savings Account (HSA) limits. We now also have the cafeteria plan, adoption credit, and transit benefit limits as well.

Posted on November 6, 2019 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Benefits, 
Blog, 
Cash Balance, 
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, 
HR Policies and Procedures, 
Money Purchase, 
Plan Document Services (BDA), 
Plan Document Services (RPS), 
Profit Sharing, 
Qualified Small Employer HRA (QSEHRA), 
Retirement Plans, 
Team Rewards, 
Total Rewards

The US Department of Labor has suddenly realized that employers and their employees use a newfangled means of communicating in the real world: e-mail and the internet. In a bold move proposing their latest regulations he DOL has proposed new rules.

Posted on October 28, 2019 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Benefits, 
Blog, 
Cash Balance, 
Combo Plans, 
Compensation, 
Defined Contribution Plan, 
ERISA-ACA Compliance, 
IRS Form 5500 Services (RPS), 
Money Purchase, 
Nonqualified Plans (Executive Compensation), 
Plan Document Services (RPS), 
Profit Sharing, 
Retirement Plans, 
Team Rewards, 
Total Rewards

Since 2009, special enrollment rights to immediately enroll in an employer's health plan arise if an individual becomes eligible for a state premium assistance subsidy under Medicaid or the Children's Health Insurance Program Reauthorization Act ("CHIPRA", or often shortened to CHIP).

Posted on August 5, 2019 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Plan Document Services (BDA), 
Qualified Small Employer HRA (QSEHRA), 
Summary Plan Descriptions, 
Team Rewards

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