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Written by: Chris Loewenberg, Vice President - NSTD For small fleet operators, the insurance landscape has become increasingly challenging. Trucking auto liability premiums have surged by 36 percent per mile over the past eight years, according to the American Transportation Research Institute (ATRI), putting significant financial pressure on carriers - especially those with limited resources to absorb these increases. Last year, insurance cost and availability ranked as the third-greatest issue facing the trucking industry, with lawsuit abuse, a primary driver of rising insurance costs, coming in at number two. As we move through 2026, small fleets continue to face difficult choices: reducing coverage to lower premiums but increasing exposure to catastrophic loss, raising deductibles to shift more risk onto the business, or maintaining comprehensive coverage while absorbing premium increases that impact profitability. While no single strategy can stop premiums from rising, there are practical steps small fleets can take to reduce volatility and improve how they're viewed by insurance carriers. Turn Safety Technology into Real Insurance Value Simply having technology like ELDs, telematics, or dash cameras isn't what drives insurance results. What matters to underwriters is the trend of the data and how you're using it to improve over time. Underwriters focus on whether your fleet can demonstrate improvement - reduced speeding, better hours-of-service compliance, or documented driver coaching after incidents. Fleets that actively review data, address issues, and take corrective action are viewed as more stable and predictable risks. Technology creates insurance value when it supports better decision-making and safer operations - not just when it exists. Work With Insurance Partners Who Understand Trucking Trucking insurance is highly specialized, and small changes in operations, equipment, or contracts can create coverage gaps if they aren't properly addressed. Working with insurance professionals who understand the nuances of trucking - coverage triggers, exclusions, cargo requirements, and contract obligations - helps ensure policies remain aligned with how your fleet operates. This expertise extends to everyday items often overlooked, like certificates of insurance. Knowing when a certificate is truly required, what language matters, and how quickly it needs to be issued can prevent delays, contractual issues, or uncovered exposures. Fleets that build long-term relationships with knowledgeable advisors benefit from continuity, better guidance through market changes, and fewer surprises at renewal or claim time. Use Partnerships and Resources to Reduce Total Risk Insurance costs extend beyond the policy itself. Small fleets can benefit from partnerships and resources that help reduce overall risk: Fuel discount programs that help manage operating expenses Access to excess cargo or specialty coverage when freight changes Safety and training resources focused on common claim drivers Guidance on understanding SMS scores rather than just reacting to them Used correctly, these tools help fleets operate more defensively and avoid surprises that can negatively impact insurance outcomes. Actionable Steps for Small Fleet Operators While market conditions remain challenging, small fleets can take meaningful steps to improve stability: Focus on safety trends and documented improvement, not just compliance Use technology as a management tool, not just a requirement Build relationships with insurance partners who understand trucking-specific risks Treat insurance decisions as part of a long-term strategy, not a yearly transaction Take advantage of resources that reduce total cost of risk beyond the policy itself Rising insurance costs may be unavoidable, but volatility and surprise don't have to be. Fleets that take a disciplined, informed approach to risk management are better positioned to weather the storm and build long-term stability.

Employers subject to Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 or 6056 should prepare to comply with reporting deadlines in early 2026. This guide provides comprehensive information on deadlines, covered employers, reporting requirements, and penalties for the 2025 calendar year. Key Deadlines for 2026 For the 2025 calendar year, covered employers must: File Returns with the IRS: March 31, 2026 (electronic filing required for employers filing at least 10 returns during the calendar year) Post Website Notice or Furnish Statements: March 2, 2026 Post a clear, conspicuous, and easily accessible notice on their websites informing individuals that they may request a copy of Forms 1095-B or 1095-C The notice must be retained until October 15, 2026 Statements must be furnished to requesting individuals by the later of January 31, 2026, or 30 days after the date of the request Alternative: Instead of posting the notice online, reporting entities may provide Forms 1095-B or 1095-C directly to individuals by March 2, 2026. Who Must Report The following employers are subject to ACA reporting: Employers with self-insured health plans (Section 6055 reporting) Applicable Large Employers (ALEs) with either fully insured or self-insured health plans (Section 6056 reporting) ALEs are employers with 50 or more full-time employees  (including full-time equivalent employees) during the preceding calendar year. Important: ALEs with self-funded plans are required to comply with both Section 6055 and Section 6056 reporting obligations. However, the IRS allows these employers to use a single combined form (Forms 1094-C and 1095-C) to simplify the reporting process. Understanding Section 6055 and 6056 Reporting Section 6055 Reporting Section 6055 applies to providers of minimum essential coverage (MEC), such as health insurance issuers and employers with self-insured health plans. These entities use Forms 1094-B and 1095-B  to report information about the coverage they provided during the previous year. Section 6056 Reporting Section 6056 applies to ALEs—generally, those employers with 50 or more full-time employees, including full-time equivalents, in the previous year. ALEs use Forms 1094-C and 1095-C  to report information relating to the health coverage that they offer (or do not offer) to their full-time employees. Combined Reporting Employers reporting under both Sections 6055 and 6056—specifically, ALEs with self-insured plans—use a combined reporting method by filing Forms 1094-C and 1095-C. Reporting Deadlines by Employer Type Action Fully Insured ALEs Self-insured ALEs Self-insured Non-ALEs File Forms 1094-C and 1095-C with IRS March 31, 2026 March 31, 2026 N/A File Forms 1094-B and 1095-B with IRS N/A May use combined C forms OR B forms March 31, 2026 Provide Forms 1095-C to employees Upon request after March 2, 2026 website notice* Upon request after March 2, 2026 website notice* N/A *Alternative: Reporting entities may automatically furnish statements directly to individuals by March 2, 2026, instead of posting a website notice. Website notices must be retained until October 15, 2026. Requests must be fulfilled by the later of January 31, 2026, or 30 days after the request date. Filing Extensions Employers may receive an automatic 30-day extension  to file with the IRS by completing and filing Form 8809 by the due date of the return. Additional extensions of time to file may also be available under certain hardship conditions. Electronic Filing Requirements Filing Threshold: Employers that file at least 10 returns  during the calendar year must file electronically. Key Points: The 10-or-more requirement applies in the aggregate to certain information returns (Forms W-2, 1099, 1094, 1095, etc.) Electronic filing is done using the ACA Information Returns (AIR) Program The electronic filing requirement does not apply to employers that request and receive a hardship waiver When filing electronically, follow the formatting in the 'XML Schemas' and 'Business Rules' published on IRS.gov rather than paper return formatting Penalties for Non-Compliance A reporting entity that fails to comply with ACA reporting requirements may be subject to penalties under Code Section 6721 (failure to file correct information returns) and Code Section 6722 (failure to furnish correct payee statements). However, penalties may be waived if the failure is due to reasonable cause and not willful neglect. Penalties may also be reduced if the reporting entity corrects the failure within a certain period. 2026 Penalty Amounts (for 2025 Returns) Penalty Type Per Violation Annual Maximum Annual Maximum (Small Employers*) General $340 $4,098,500 $1,366,000 Corrected Within 30 Days $60 $683,000 $239,000 Corrected After 30 Days and Before Aug. 1 $130 $2,049,000 $683,000 Intentional Disregard $680 No limit No limit *Small employers are defined as those with average annual gross receipts of up to $5 million for the three most recent taxable years. How Cottingham & Butler Can Help Navigating ACA reporting requirements can be complex and time-consuming. Cottingham & Butler has the below support to ensure your organization remains compliant while minimizing administrative burden. Our ACA Reporting Services Include: Compliance Assessment:  We evaluate your current reporting status and identify your specific obligations under Sections 6055 and 6056 Penalty Risk Mitigation : Proactive review and error-checking to help avoid costly penalties ESRP 226J Penalty Appeal : In the event the IRS issues a penalty, our team of ACA experts can assist in drafting a response to appeal the penalty Ongoing Compliance Guidance : Year-round support to help you stay ahead of regulatory changes and maintain compliant practices Form Preparation & Electronic Filing (Additional Cost) : Professional preparation   of Forms 1094 and 1095 with electronic submission through the IRS AIR Program   Contact your Cottingham & Butler account team to discuss how we can support your ACA reporting needs for 2026 and beyond. This document is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice. Information is current as of January 2026.

As cyberattacks become more frequent and costly, it's crucial for organizations to maximize their financial protection against related losses by purchasing sufficient insurance. Cyber coverage, also known as cyber liability insurance, can help organizations pay for a range of expenses that may result from cyber incidents - including, but not limited to, data breaches, ransomware attacks and phishing scams. The Growing Cyber Threat Landscape The statistics paint a sobering picture of today's cyber risk environment: These numbers underscore the critical importance of comprehensive cyber insurance protection for organizations of all sizes. Two Types of Coverage Cyber insurance typically falls into two categories: first-party coverage - for your direct losses, and third-party coverage - for liability to others. First-Party Coverage First-party coverage protects your organization from direct losses, including: Incident Response Costs: IT forensics, system restoration, customer notifications and call center services Legal Costs: Legal counsel for notification and regulatory obligations Data Recovery: Reconstituting deleted or corrupted data Business Interruption: Lost profits and additional costs from system downtime Cyber Extortion: Response specialists and ransom negotiation Reputational Damage: Crisis management and public relations services Third-Party Coverage Third-party coverage protects against claims, fines and legal action from others: Data Privacy Liability: Costs from third-party lawsuits, credit-watch services and compensation for compromised information Regulatory Defense: Fines, penalties and defense costs from regulatory action or privacy law violations Media Liability: Defense costs and damages from defamation, libel, slander and intellectual property infringement claims How Cottingham & Butler Can Help The cyber insurance marketplace is complex and rapidly evolving. Our team brings deep expertise in cyber risk assessment and insurance placement to help you navigate this challenging landscape. Risk Assessment and Coverage Analysis : We evaluate your cyber risk profile, identify exposures and coverage gaps, and work with your IT teams to understand your unique risk landscape. Market Access and Carrier Relationships : We maintain strong relationships with leading cyber insurance carriers to secure optimal terms and pricing. Claims Advocacy and Support : We provide dedicated claims support to expedite the process and coordinate with approved vendors to minimize business disruption. Ongoing Risk Management : We offer regular coverage reviews, emerging threat briefings and recommendations as your organization grows and changes. Cyber insurance can make all the difference in helping organizations avoid large-scale financial losses. Cottingham & Butler is dedicated to helping you understand your cyber exposures, navigate the insurance marketplace and implement comprehensive protection strategies. Questions?

We help clients lower their total cost of risk by challenging the status quo, solving complex business problems and delivering creative insurance solutions. Our technical expertise and proprietary programs, combined with our commitment to client service is the foundation of the value we bring to our clients every day. WEBINAR February 10, 2026 Nuclear Verdicts: How to Protect Your Organization from Catastrophic Jury Awards Register Now! Register Now! WEBINAR February 18, 2026 Building a Safer Workplace: Reducing Workplace Injuries and Workers' Compensation Claims for Drivers Register Now! Register Now! WEBINAR February 19, 2026 ERISA Fiduciary Duties Register Now! Register Now! IN-PERSON March 10-13, 2026 NATMI Training & Certification Register Now! Register Now! WEBINAR March 17, 2026 Navigating FMCSA Compliance Reviews Register Now! Register Now! WEBINAR March 19, 2026 Navigating Employer-Sponsored Coverage & Medicare Register Now! Register Now! WEBINAR April 21, 2026 Understanding CSA Scores and Their Impact Register Now! Register Now! IN-PERSON April 29-30, 2026 Better Every Day Seminar / Trucking / Dallas Register Now! Register Now! IN-PERSON May 7-8, 2026 CEO Summit Learn More! Learn More! IN-PERSON May 14, 2026 Better Every Day Seminar / Pewaukee Register Now! Register Now! IN-PERSON June 11, 2026 Better Every Day Seminar / Des Moines Register Now! Register Now! IN-PERSON June 25, 2026 Better Every Day Seminar / Minneapolis Register Now! Register Now! IN-PERSON July 9, 2026 Better Every Day Seminar / Oak Brook Register Now! Register Now! IN-PERSON July 29, 2026 Better Every Day Seminar / Coralville Register Now! Register Now! IN-PERSON August 6, 2026 Better Every Day Seminar / Green Bay Register Now! Register Now!

Explore all of Cottingham & Butler's upcoming events. Wednesday, May 3 | 12 PM CT Hyatt Regency Coralville Hotel & Conference Center 300 East 9th St., Coralville, IA 52241 FREE SEMINAR Knowledge is Power Employers continue to face the everyday challenge of offering attractive employee benefits & compensation packages that are truly valued by employees, combined with the financial and administrative burden that comes with doing so. Knowledge is power. MAY 3, 2023 12 PM CORALVILLE, IA Key Takeaways / Agenda 12:30 PM – 1:00 PM | Welcome and Registration 1:00 PM- 2:00 PM | The Power of Purpose – A Case Study From One of the Best Places to Work Presented by John McHugh, Director of Corporate Communications, Kwik Trip With a turnover rate 6x lower than their industry average, there is no doubt the folks at Kwik Star have developed a recipe for success when it comes to employee engagement. To share some of the secrets behind their success, we have invited John McHugh, director of corporate communication s, leadership development and training at Kwik Star to present on the Power of Purpose in the workplace and the profound effect it has had for their 34,000+ employees in over 800 stores. 2:00 PM – 3:00 PM | The Critical Role of Compensation in the Recruitment Process Presented by Matt Shefchik, Assistant Vice President, Carlson Dettmann Consulting When discussing compensation with candidates its more than just the final dollar amount offered, but being able to best position their total rewards being offered to attract that top talent. Today’s employees value pay transparency and pay equity within the recruitment process. In this hour, participants will learn the importance of pay transparency, how to align pay expectations with the candidates, and how to balance the candidates experience with internal equity. 3:00 PM – 4:00 PM | Follow the Leaders: What High Performing Employers Are Doing to Curb Costs & Boost Employee Value Presented by Taylor Orton, Vice President, Benefits – Cottingham & Butler In an old social science theory known as the “Diffusion of Innovation Theory”, there are five types of adopters in the world of innovation, including: Innovators, Early Adopters, Early Majority, Late Majority, and Laggards. While there are the five categories, the distribution in each is not equivalent, as only about 16% of organizations are truly considered Innovators (2.5%) or Early Adopters (13.5%). This 16% is often known as the market leader in their respective field, as most competitors often lag behind adoption and copy ideas well after they are proven a success. While it is understandable that not every organization has the risk tolerance levels required to be a true innovator, finding ways to expedite that knowledge transfer is imperative for the remaining 84% of employers to have any competitive advantage in the market. In this session, participants will learn about the leading edge strategies being used by innovative employers to have a competitive edge in the Great Resignation. 4:00 PM – 5:00 PM | Optional Hors D’oeuvres and Happy Hour Presenters Olivia Walker Editor in Chief Dan Mitchell Assistant Manager Noah Patterson Programming Editor Tess Anderson Art Director Upcoming Events IN-PERSON Better Every Day Seminar / Green Bay Join us at Lambeau Field in Green Bay, WI for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More IN-PERSON Better Every Day Seminar / Des Moines Join us at The Rewind Hotel in Des Moines, IA for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More IN-PERSON Better Every Day Seminar / Trucking / Dallas Join us in Dallas, TX at the Renaissance Dallas Hotel for our first annual Trucking Seminar where industry leaders will share proven strategies to tackle your biggest challenges in 2026. Discover what's actually working to attract and retain talent through our exclusive 2025 Trucking Compensation & Benchmark survey results, learn how top-performing carriers are beating industry turnover trends, and gain actionable tactics to reduce rising prescription drug costs without driver backlash. We'll also cover critical compliance topics like leave of absence management and high-risk member care strategies that protect your bottom line while keeping operations running smoothly. Read More WEBINAR Building a Safer Workplace: Reducing Workplace Injuries and Workers' Compensation Claims for Drivers Hosted by SMSC Safety Consultant Nate Gump, this session will explore the often-overlooked workplace injury risks drivers face and their significant impact on workers' compensation claims. While motor vehicle crashes often get the most attention, most driver injuries occur during non-driving tasks such as entering and exiting vehicles, loading and unloading freight, working in yards and docks, and managing environmental exposures. Attendees will discover practical, data-driven strategies to reduce injuries, improve compliance, and control workers' compensation costs. Read More IN-PERSON Better Every Day Seminar / Coralville Join us at the Hyatt Regency in Coralville, IA for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More IN-PERSON Better Every Day Seminar / Minneapolis Join us at Surly Brewing in Minneapolis, MN for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More WEBINAR Navigating Employer-Sponsored Coverage & Medicare Join us for a practical session on how Medicare interacts with employer-sponsored health plans—an increasingly important topic as more employees continue working past age 65. We’ll break down eligibility and enrollment timing for Medicare Parts A, B, and D, clarify how Medicare Secondary Payer (MSP) rules impact group plan coordination, and highlight key considerations such as HSA eligibility, COBRA timing, and employer premium reimbursements. Understanding these rules is essential for employers evaluating benefit offerings and for employees choosing the coverage option that best fits their needs. Read More WEBINAR Navigating FMCSA Compliance Reviews Information Coming Soon! Read More IN-PERSON Better Every Day Seminar / Oak Brook Join us at Oak Brook Hills Resort in Oak Brook, IL for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More IN-PERSON Better Every Day Seminar / Pewaukee Join us at The Ingleside Hotel in Pewaukee, WI for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More WEBINAR ERISA Fiduciary Duties Join us for an in-depth session on ERISA fiduciary duties for health and welfare plans, designed to help employers understand their obligations as plan sponsors. We’ll review key ERISA requirements, highlight common compliance pitfalls, and share practical best practices to minimize fiduciary risk. Read More WEBINAR Understanding CSA Scores and Their Impact Information Coming Soon! Read More Connect with a C&B Representative Today!

WEBINAR Building a Safer Workplace: Reducing Workplace Injuries and Workers' Compensation Claims for Drivers Wednesday, February 18th | 1-2 PM CST Hosted by SMSC Safety Consultant Nate Gump, this session will explore the often-overlooked workplace injury risks drivers face and their significant impact on workers' compensation claims. While motor vehicle crashes often get the most attention, most driver injuries occur during non-driving tasks such as entering and exiting vehicles, loading and unloading freight, working in yards and docks, and managing environmental exposures. Attendees will discover practical, data-driven strategies to reduce injuries, improve compliance, and control workers' compensation costs. February 18, 2026 1:00 PM VIRTUAL Learning Objectives Identify the most common non-crash injuries affecting drivers and their OSHA implications Recognize common OSHA citations related to driver activities and how to prevent them Apply practical engineering, administrative, and training controls to reduce driver injuries Use injury and claims data to drive proactive safety improvements and cost reduction Your Host Nate Gump Safety Consultant, SMSC Upcoming Events IN-PERSON August 6, 2026 Better Every Day Seminar / Green Bay Join us at Lambeau Field in Green Bay, WI for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More Register Now IN-PERSON June 11, 2026 Better Every Day Seminar / Des Moines Join us at The Rewind Hotel in Des Moines, IA for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More Register Now IN-PERSON July 29, 2026 Better Every Day Seminar / Coralville Join us at the Hyatt Regency in Coralville, IA for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More Register Now IN-PERSON June 25, 2026 Better Every Day Seminar / Minneapolis Join us at Surly Brewing in Minneapolis, MN for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More Register Now IN-PERSON July 9, 2026 Better Every Day Seminar / Oak Brook Join us at Oak Brook Hills Resort in Oak Brook, IL for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More Register Now IN-PERSON May 14, 2026 Better Every Day Seminar / Pewaukee Join us at The Ingleside Hotel in Pewaukee, WI for an engaging day where you'll gain quick-hit strategies on healthcare cost management, compensation and financial wellness, and employee retention through interactive Power Talks. The day opens and closes with powerful personal leadership sessions to help you maximize your impact at your organization. Connect with like-minded HR professionals throughout the day during networking breaks and a provided lunch and breakfast. This event is HRCI/SHRM accredited. Register today to secure your spot! Read More Register Now View All Events Connect with a C&B Representative Today!