Kushner & Company Blog

The Kushner & Company blog brings current legal, regulatory, and items of interest to our business executives and HR professionals in all areas of HR and benefit design and administration. The extensive library of blogs is fully searchable and contains many ideas, tips, and updates on all things HR and benefits.

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...

Posted on January 3, 2018 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Blog, 
Compensation, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
Team Rewards

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.

Posted on November 16, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA

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

Posted on October 31, 2017 By Kushner & Company
Categories: 
Benefits, 
Blog, 
HR Compliance, 
HR Outsourcing, 
HR Policies and Procedures, 
Talent Aquisition Strategies, 
Talent Management, 
Team Development, 
Team Management, 
Team Performance, 
Team Rewards

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.

Posted on October 23, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
401(k), 
Benefits, 
Blog, 
Combo Plans, 
Defined Contribution Plan, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Savings Accounts (HSA), 
HR Compliance, 
HR Outsourcing, 
Retirement Plans, 
Team Rewards

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.

Posted on September 5, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
Health and Welfare Team, 
HR Compliance, 
HR Outsourcing, 
Team Rewards

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.

Posted on April 12, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
401(k), 
Benefits, 
Blog, 
Cash Balance, 
Combo Plans, 
Defined Contribution Plan, 
HR Compliance, 
HR Outsourcing, 
IRS Form 5500 Services (RPS), 
Money Purchase, 
Nonqualified Plans (Executive Compensation), 
Plan Document Services (RPS), 
Profit Sharing, 
Retirement Plans, 
Team Rewards

In a new IRS Notice, the period to provide the required notice to all participants of a new Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) is extended until no sooner than 90 days after the issuance of such guidance.

Posted on March 6, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Benefits, 
Blog, 
Compensation, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Qualified Small Employer HRA (QSEHRA), 
Team Rewards

For the past few years, health plan sponsors have been required to complete an annual online disclosure form with the Centers for Medicare and Medicaid Services (CMS), reflecting whether the prescription drug coverage offered under the sponsor's plan(s) is "creditable."

Posted on January 19, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Benefits, 
Blog, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
HR Compliance, 
Team Rewards

In his January 13, 2017 Op-Ed piece, David Brooks argues that health care markets can, but don't often work when consumers "purchase" health care. He's not talking about health care coverage, but the actual receipt of health-related services.

Posted on January 16, 2017 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Benefits, 
Blog, 
COBRA, 
ERISA-ACA Compliance, 
FSA / HSA / HRA, 
Health and Welfare Team, 
Health Reimbursement Arrangements (HRA), 
Health Savings Accounts (HSA), 
HR Policies and Procedures, 
Team Rewards, 
Total Rewards
Posted on May 9, 2016 By Gary B. Kushner, SPHR, CBP, President
Categories: 
Blog, 
Talent Aquisition Strategies, 
Team Development, 
Team Performance, 
Team Rewards