Winter 2018
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.

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

Under the recently passed Tax Cuts and Jobs Act of 2017, employer-provided transportation benefits are somewhat pared back beginning in 2018.
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 while doing so for any month in the calendar year, beginning in 2015.
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?
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.

It has always been in both the employer's/plan's and the IRS' best interest to correct operational errors before an audit occurs, and since small employers are sometimes more likely to make inadvertent errors (such as missing a Required Minimum Distribution), small employers were previously given a break on the user fees in order to file under the VCP program..
Kushner & Company President and CEO Gary Kushner was recently highlighted in SHRM's video series HR Storytellers.

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Issue: 141
In This Issue
Cadillac Tax Delayed Until 2022
IRS Extends Required Form 1095 Filing Due Dates
IRS Sends Penalty Letter for 2015
ICE Announces Significant Increases in I-9 Audits of Employers
2018 Benefit Limits Announced
Small Employer Retirement Plans Negatively Impacted by VCP User Fee Change
SHRM Highlights Kushner in HR Storyteller Series
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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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Portage, MI  49024



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