Kushner & Company

09/15/2026

When Congress passed Medicare Part D prescription coverage in 2003, it required all employers that offer prescription drug benefits 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. This could include not only retirees and their dependents, but active Medicare-eligible employees and their dependents, and COBRA participants as well. For most employers, rather than determine which actives, retirees, dependents, and COBRA participants are Medicare-eligible, it’s easier to blanket the entire population with this annual notice. But there are significant changes coming for this requirement in 2027.
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Email from Kushner & Company   September 15, 2026   It's That Time of Year Again: Medicare Part D Notices Due (2026 Edition) When Congress passed the Medicare Prescription Drug, Improvement, and Moder

09/14/2026

One of Kushner & Company's main values is giving back to the communities that have been so supportive of us over the years. Again this year we've purchased items for in Kalamazoo to support the children who receive in-patient treatment and their family members at one of the nation's top children's hospitals.

08/21/2026

We've updated this article with the issuance of the new proposed regulations on August 11th. Important updates are highlighted in the article.

A quick (ok, not-so-quick) overview of Trump Accounts (TA) and the employer-based Trump Account Contribution Program (TACP).

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08/20/2026

Kushner & Company continues to believe that giving back to its communities throughout the year is an important value. For more than a decade, we've supported the Communities In Schools of Kalamazoo's Back-to-School drive at the beginning of the academic year. This year we loaded up backpacks, school, and hygiene supplies for over 100 low-income elementary kids, giving them a fresh start for the new year.

08/18/2026

In the words of the great philosopher Marie Kondo, does this document spark joy? Doesn't matter. If it's a 401(k) or health and welfare plan record, the IRS says keep it anyway — for at least six years, joy or no joy. Here's what you need to know.
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Email from Kushner & Company   August 18, 2026   A Plan Sponsor's Guide to Document Retention In the words of the great philosopher Marie Kondo, does this document spark joy? Doesn't matter. If it's

08/07/2026

At my talk at the SHRM Annual Conference in Orlando in June about ERISA-ACA Compliance and Avoiding or Surviving a DOL Audit, I bemoaned the fact that health and welfare plan electronic disclosures were stuck in the era of AOL dial-up. Somebody from the DOL must have heard me, because we now have new proposed rules for health plan electronic disclosures. In the words of the famous philosopher Jon Bon Jovi, we're halfway there.
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Email from Kushner & Company   August 7, 2026   DOL's Group Health Plan Electronic Disclosures: We're Halfway There At my talk at the SHRM Annual Conference in Orlando in June about ERISA-ACA Complian

08/06/2026

We're often asked if a qualified retirement plan such as a 401(k), 403(b), 457, or other type of plan requires an ERISA fidelity bond. The answer may surprise you.
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Email from Kushner & Company   August 6, 2026   Does Your Retirement Plan Require a Fidelity Bond? We're often asked if a qualified retirement plan such as a 401(k), 403(b), 457, or other program re

07/28/2026

We've written a white paper on the new Trump Accounts and the optional employer Trump Account Contribution Program (TACP).
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Email from Kushner & Company   July 28, 2026   Employer Contributions to New IRC Section 128 Trump Account Contribution Program We've published a whitepaper on the new Trump Accounts and the optional

07/17/2026

Our President Gary Kushner is presenting a course for the SBAM Academy. Here's the link to register: https://www.pathlms.com/sbam/courses/253921

06/29/2026

As we explained previously, funding for the Patient-Centered Outcomes Research Institute (PCORI) was supposed to end with filings and fees for plan years that began before October 1, 2019. In the words of the great philosopher Emily Litella, “Never mind.”
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Email from Kushner & Company   June 29, 2026   PCORI Filings and Fees (2026 Edition) As we explained previously, funding for the Patient-Centered Outcomes Research Institute (PCORI) was supposed to en