ERISA-ACA Compliance

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

Gary Kushner, President and CEO of Kushner & Company was interviewed by Workforce Management magazine during the 2018 SHRM Annual Conference in Chicago about the most often missed items in employers' compliance with the ACA.

Posted on July 2, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Accountability, 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
HR Compliance, 
HR Outsourcing, 
Team Rewards, 
Total Rewards

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.

Posted on May 14, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Savings Accounts (HSA), 
HR Compliance, 
Team Rewards

In May, 2017, the IRS released the 2018 HSA contributions limits in Rev Proc 2017-37, amongst other HSA-related indexed numbers, stating that the maximum contribution for those in family HDHP coverage would be $6,900.

Posted on April 26, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
Summary Plan Descriptions, 
Team Rewards

The Tax Cuts and Jobs Act, signed into law in December 2017, created a new business credit for employers that offer paid family and medical leave and which are subject to the Family and Medical Leave Act of 1993 (FMLA).

Posted on April 16, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
HR Compliance, 
HR Outsourcing, 
Team Rewards, 
Work / Life Balance

On March 5, 2018, the IRS published Internal Revenue Bulletin (IRB) 2018-10. Effective for calendar year 2018, the family contribution limit for HSAs has been lowered to $6,850 from the previously set amount of $6,900.

Posted on March 6, 2018 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Savings Accounts (HSA), 
Team Rewards