Fall 2018
Kushner & Company
For Your Benefit

In the ever-changing world of HR strategy and employee benefits, Kushner & Company is an acknowledged leader in the field. We provide comprehensive consulting and administrative services individualized to assure your specific strategy and benefit requirements are entirely fulfilled.
On November 15th (much later than usual), the IRS finalized the release of the 2019 employee benefit limits, indexed for inflation.

In a Private Letter Ruling (PLR), the IRS has recently sort of, kind of, maybe, in special circum-stances 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 qualifying student loan repayments instead.

A new Section 199A of the 2017 Tax Act passed by Congress last December enables small business owners--especially sole proprietors, subchapter S corporations, and partnerships--to get up to a 20 percent deduction of qualified business income if they have total income below certain thresholds.  The Treasury Department recently issued its first set of proposed regulations regarding this new section, and some of the methods that had been offered in the market, such as what was known as "crack and pack," were deemed abusive. However, an acceptable method of meeting the thresholds is the creation of a qualified defined benefit plan.

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. In late 2017, the IRS began mailing notices for 2015 - with a reported 30,000 applicable large employers receiving Letter 226-J.

Gary Kushner, a frequent contributor to national and regional media, was quoted in the Washington Post responding to a question about open enroll-ment timelines.
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Issue: 143
In This Issue
2019 Benefit Limits and Designs Announced by IRS
Student Loan Repayments and 401(k) Match
2017 Tax Act Creates Opportunity for Small Business Defined Benefit Plans
IRS Releases ACA Penalty Letters for 2016 Plan Year
Kushner CEO Quoted as Resource in Washington Post
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Health Care Reform

Health Care Reform


Kushner & Company is your source for information on all aspects of the ACA, as well as for all HR strategy and employee benefit information.

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 Kushner & Company
2427 West Centre Avenue
Portage, MI  49024



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