Kushner & Company Blog

When first starting out, many business owners decide to offer a retirement plan to themselves and their employees. While there are many (many!) options for doing so, one of the easiest to implement is a SIMPLE IRA. However, after a few years in business, these plans may not be enough.

The Affordable Care Act set affordability limits on group health plans. It also set significant penalties for failure to offer affordable plans. You need to use the new calculations to determine affordability of your plans.

When it seems like every letter of the alphabet has been thrown at you, we want to help you understand the similarities and differences between all of these different types of health care accounts available to employers to offer to their employees.

Apparently, when Christmas and Chanukah fall on the same day, Congress and the President believe a gift to employers is in order.

Two bills were signed into law on December 23, 2024. These two Acts change the requirements for distributing IRS Form 1095s to all employees, and much more.

Your retirement plan offering is a valuable tool for recruiting and retaining talent, as well as helping your employees prepare for their retirement.  But, what if something were to happen to him or her before they could enjoy the savings they’ve worked so hard for?

Employers that offer High Deductible Health Plans (HDHPs) that provide telehealth benefits before the participant meets their annual deductible may need to amend their plan prior to their plan's year-end. The reason for this is that...

The IRS has now released all of the 2025 benefit limits. These include both the cafeteria and health plan limits as well as all of the qualified retirement plan limits. Earlier this year, they also released the High Deductible Health Plan (HDHP) and Health Savings Account (HSA) limits.

In an era where attracting and retaining employees is paramount to an organization’s success, a Lifestyle Spending Account (LSA) is a valuable addition to employee benefits. LSAs can significantly boost employee engagement by providing flexibility and control over their benefits.

For plan years beginning in 2024, this new optional opportunity is for the plan to treat Qualified Student Loan Payments (QSLPs) as if they were elective deferrals to the plan (even though they were not contributed to the plan) and to provide a matching contribution to the plan as if they were.

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.

In a recent PLR from the IRS, an interesting optional approach to allow an employee to direct their employer contributions to a qualified retirement plan (such as a 401(k) plan) opens the door to some possibilities for employers looking to expand their benefit offerinngs without increasing costs.

The IRS has released the 2025 ACA affordability percentage. Applicable Large Employers (ALEs) are subject to the affordability rules of the ACA. ALEs are defined as those employers who have 50 or more full-time equivalents during the appropriate Measurement Period.