Kushner & Company Blog

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).

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.

The three week extension of the federal budget resolving the shutdown from January 19th through 22nd also contained a delay of the Cadillac Tax from 2020 to 2022.

The current Administration has indicated that the number of Form I-9 employment verification audits will significantly increase in 2018. What does this mean for you?

When small employers make operational errors in their 401(k) or other retirement plans, and before the IRS or DOL provide a notice of an audit, the employer has the ability to self-correct under two different IRS programs.

Under the recently passed Tax Cuts and Jobs Act of 2017, employer-provided transportation benefits are somewhat pared back beginning in 2018.

The IRS announced in Notice 2018-06 that employers will have more time to provide their employees with the 2017 required 1095-B or 1095-C forms. The new deadline moves from January 31, 2018 to March 2, 2018. However...

The employer mandate, sometimes known as the “play or pay” clause of the ACA, imposes penalties on Applicable Large Employers (ALEs) if any of their full-time employees purchases individual coverage at the Health Insurance Marketplace (also known as an Exchange) and receives a premium tax credit.

Kushner & Company President and CEO Gary Kushner was recently highlighted in SHRM's video series HR Storytellers.

With IRS Notice 2017-64, we now have the applicable retirement and health and welfare benefit limits for 2018. Many (but not all) have increased from 2017. Earlier this year, the IRS announced the 2018 Health Savings Account (HSA) limits and plan designs.

The Internal Revenue Service has released Rev Proc 2017-36 to implement index adjustments in 2018 for certain Affordable Care Act (ACA) contribution percentages used for purposes of determining affordability under the employer shared responsibility mandate.

It’s always a good idea to keep your retirement plan as clean as possible by maintaining good employee records. In the event you do lose track of a plan participant, below are some suggested ways to locate former employees.