HR Compliance

The IRS has new requirements for employers that utilize a fully discretionary matching contribution formula in their pre-approved plans.

Posted on October 1, 2021 By Kushner & Company, Consulting Services
Categories: 
401(k), 
Blog, 
Defined Contribution Plan, 
ERISA-ACA Compliance, 
HR Compliance, 
Profit Sharing, 
Retirement Plans

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 September 30, 2021 By Kushner & Company, Consulting Services
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
HR Compliance, 
Team Rewards, 
Total Rewards

Among its many provisions, the ACA says that Applicable Large Employers must provide health coverage that is affordable to at least 95 percent of its full-time employees. In 2022, for only the second time since 2015 the affordability index fell. Employers have work to do.

Posted on September 9, 2021 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
HR Compliance, 
Total Rewards

In August 2021 Delta Airlines announced that starting in 2022 it was imposing a $200 per month premium surcharge for any COVID-19 unvaccinated employee. Other employers quickly began asking if this was allowable under a myriad of employee benefit laws. The answer is "yes," but...

Posted on September 8, 2021 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Administration, 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
HR Compliance, 
Total Rewards

On March 11, 2021 President Biden signed the American Rescue Plan Act (ARPA). It contains many HR and benefit-related items, and in this post we'll cover the new temporary rules for this year's version of Assistance Eligible Individuals (AEIs).

Posted on March 17, 2021 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Administration, 
Blog, 
COBRA, 
COVID-19, 
ERISA-ACA Compliance, 
HR Compliance

On the last possible workday on which to provide needed guidance before health plan sponsors had to fend for themselves on when the COBRA and HIPAA Outbreak Period ended, the Employee Benefits Security Administration, part of the US Department of Labor, issued Disaster Relief Notice 2021-01.

Posted on February 26, 2021 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
COBRA, 
COVID-19, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures

The US Department of Labor (DOL) is the responsible agency for overseeing compliance with ERISA, the Employee Retirement Income Security Act of 1974. Penalties for a variety of ERISA violations are contained within the law and are indexed annually for inflation. They've increased substantially.

Posted on February 22, 2021 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Administration, 
All Articles, 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health Reimbursement Arrangements (HRA), 
HR Compliance, 
IRS Form 5500 Services (BDA), 
IRS Form 5500 Services (RPS), 
Retirement Plans

The Consolidated Appropriations Act contains many benefit changes, all of which are optional on the part of the employer. We know this is coming long after open enrollment has ended for most plans, but employers will want to pay close attention and decide which (if any) they'd like to adopt.

Posted on December 28, 2020 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
401(k), 
Benefits, 
Blog, 
Flexible Spending Accounts (FSA), 
FSA / HSA / HRA, 
Health Savings Accounts (HSA), 
HR Compliance, 
Retirement Plans, 
Team Rewards, 
Total Rewards

On October 2, 2020, citing employers’ and insurers’ need for additional time to provide individuals with the Form 1095-Bs and 1095-Cs, the IRS issued Notice 2020-76 extending the deadline from January 31, 2021 to March 2, 2021 to provide those forms.

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

We have seen many news stories of how the COVID-19 virus has impacted many employers, causing some to turn to significant reductions in their workforce via furloughs and layoffs.   COBRA law and regulations are quite clear.

But there is an alternative for some employers.

Posted on March 19, 2020 By Gary B. Kushner, SPHR, CBP, President and CEO
Categories: 
Benefits, 
Blog, 
COBRA, 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures