Our recent webinar, “The Impact of Drugs & Alcohol in Trucking?” with SMSC Senior Safety Consultant Anne-Marie Naples and Learning and Development Specialist Ruth Bowdish, explored the serious risks substance abuse poses to drivers, public safety, and your business. Anne-Marie and Ruth walked through what DOT regulations require when a violation occurs, from the moment a driver is removed from duty to the long road back, and shared how the right policies and training can protect your fleet before an incident ever happens. If you were unable to attend or want to revisit this session, view the webinar recording now! Key takeaways... A violation triggers immediate removal — and the Clearinghouse makes it permanent and visible. Every positive test, refusal, and instance of actual knowledge is recorded, and SDLAs must begin downgrading the CDL or CLP within 60 days of notification. There is no quietly moving on to the next employer. The SAP controls the path back, and their recommendations are binding. There is no second opinion and no provision for a second evaluation — the driver must complete the SAP's treatment or education plan, be re-evaluated, and pass an RTD test before performing any safety-sensitive function. Return to duty isn't the finish line — the follow-up testing plan is. At least six unannounced tests in the first 12 months, extendable up to five years, held by the employer and never disclosed to the driver. State legalization and a medical marijuana card change nothing under DOT rules. 49 CFR Part 40 still prohibits marijuana use, an MM card is not a valid medical explanation, and pending Schedule III rescheduling does not alter your testing obligations — don't change your program until final federal guidance issues. A positive test doesn't have to end employment — but non-compliance is expensive. A driver may perform non-safety-sensitive work, and an RTD test can double as a new employer's pre-employment test (never the reverse). Knowingly letting a prohibited driver operate can cost up to $23,647 per violation, so policy, supervisor training, and program review are your cheapest protection. Click here to the view the presentation.

Anne-Marie Naples, Senior Safety Consultant, SMSC Safety culture comes down to how safety shows up in daily operations and in the decisions leaders and drivers make every day. When that happens, a fleet spends less time reacting to incidents and more time getting ahead of them. What this has to do with your insurance Fleets with a strong safety culture tend to have fewer preventable crashes and better roadside inspection results. Both show up in their CSA scores and their claims. Those are the same factors that drive underwriting pricing. A lower-risk fleet earns a lower premium. Document what you’re already doing Good records help you see what’s working, and they put you in a much better spot if you end up dealing with a claim or a lawsuit. Start with coaching. Every coaching conversation and any corrective action that follows should be written down every time. Use your data to catch problems early Your CSA BASIC trends can point to where risk is building before it turns into a crash or a claim. When you review them, look at your speeding and following-distance events alongside them to see which drivers need a conversation first. Go beyond enforcing rules Culture gets built through coaching and through recognizing drivers when they do things right. It also takes enough trust that people speak up about hazards before something happens. Make safety part of everyone’s job The safety department can’t carry this alone. Leaders show they’re behind it, and operations understands how its decisions affect safety. Supervisors help with coaching, and drivers get a say in how the program runs. What it looks like at two Ohio fleets At Ploger Transportation in Norwalk, ownership attended risk control workshops alongside the Safety Team and listens to their Safety Director’s goals and ideas. That visible support gives the Safety Team real credibility with the rest of the company. At General Transport in Akron, everyone takes part during safety meetings and trainings, including ownership and people from payroll and accounts payable. Whether someone drives a truck or works behind a desk, they have a role in safety. If you’d like to see how your safety culture stacks up and talk through next steps for your program, our Safety team is happy to help. Contact our Safety team today.

Each year, employers sponsoring a fully insured group health plan may receive a medical loss ratio (MLR) rebate from their insurer. Under the ACA's MLR rules, insurers must provide rebates when their spending on clinical services and quality improvement activities, relative to premium revenue, falls below the applicable MLR standard. Rebates generally must be provided by September 30 of the year following the MLR reporting year, although some insurers may issue them earlier. How an employer may use a rebate depends on plan documentation and how coverage premiums are paid. What can employers do with an MLR rebate? If the employer pays 100% of the premium for employees and any enrolled spouses or dependents, then any rebate belongs to the employer to do what they wish. If participant contributions paid for any portion of the premium, that portion of the rebate is considered “plan assets,” meaning that the funds belong to the plan as a whole and not the plan sponsor. ERISA restricts the use of plan assets to the exclusive benefit of plan participants. There is no ‘de minimis’ portion of the MLR rebate being a plan asset that would allow an employer or plan to ignore the plan asset implications. How much of the rebate is considered plan assets? If participant contributions are paid for any portion of a plan’s premium, the employer must then calculate how much of any MLR rebate should be considered plan assets (i.e., should be used strictly for the benefit of plan participants). Below are listed contribution strategies and whether (and how much of) MLR rebates will be considered plan assets in each: Premium Payment Strategy Plan Assets Most Common Employer and Employee pay a fixed percentage of the premium (e.g., 80/20%) Percentage of MLR rebate equal to participants’ contribution percentage is plan assets Less Common Employee pays a fixed amount and Employer pays the remaining amount (e.g., Employee pays $250 for single coverage under an age-rated plan and Employer pays the difference) None of MLR rebate is plan assets unless the rebate amount exceeds the amount paid by Employer Less Common Employer pays the entire premium None of the MLR rebate is plan assets To most easily determine the portion of the MLR rebate to be considered plan assets, the employer should calculate the percentage of total plan premiums paid to the insurer during the previous year that can be attributed to participant contributions. This includes employee payroll deductions, COBRA premiums, premiums paid during leave, and any other premium payments made by participants. The resulting percentage is then applied to the MLR rebate to determine the portion that must be treated as plan assets. Example • Total group health plan premiums paid to a carrier for 100 covered employees during 2025 = $1,000,000. • Total employee payroll deductions + COBRA premium payments received during 2025 = $250,000. • Employer receives a $15,000 rebate from the carrier in 2026. In this example, participant contributions made up 25% of total plan premiums for the year ($250,000 / $1,000,000), so a total of $3,750 is considered plan assets (25% of $15,000). What can employers do with rebate amounts that are plan assets? Employers should first look to their plan document to answer this question, as some plan documents address how to handle the portion of the MLR rebate that is determined to be a plan asset. However, many plan documents will not contain such provisions, in which case the employer may do one of two things with the rebate: Improve plan benefits; or Return the appropriate amount to plan participants. Improve Plan Benefits The first option of improving plan benefits could include a reduction in plan cost-sharing, expanded benefit coverage, improved access to providers, or adding or expanding a wellness program. Benefit enhancements can be permissible, but they are often impractical because rebate amounts may be small and likely won’t recur in the same amount. Distribute Amounts to Plan Participants The second and more popular option is to return the appropriate amount of the rebate to participants through a cash payment or a “premium holiday” that temporarily reduces participant premium contributions. Some carriers issue rebates electronically rather than by check, which may affect distribution logistics. If participant contributions were made on a pre-tax basis, a cash distribution is generally taxable wages; if the rebate is applied as a premium reduction, the employee’s pre-tax salary reduction decreases, resulting in a corresponding increase in taxable wages. If participant contributions were made on an after-tax basis and were not deducted, the returned amount is generally not taxable. How quickly must the plan asset portion of the rebate be used? ERISA generally requires plan assets to be held in trust, unless the assets are used withing 90 days of receipt. So, an employer wishing to provide participants with a premium holiday should do so within 90 days of receiving the MLR rebate from the carrier and not wait until next year. Which participants should receive the rebate or premium holiday? In deciding which group(s) of participants should receive the rebate amount, the most common options are: Returning the rebate to current plan participants in the year in which the rebate is received (current plan year participants, generally including COBRA participants); or Returning the rebate to current plan participants in the year in which the rebate is received and to former participants from the year used to calculate the rebate. The DOL has stated that it is not usually necessary to distribute rebates to former plan participants, given the fact that the per participant amount is so small that the administrative cost of locating and distributing to former plan participants will likely exceed the value of the rebate. The DOL has also indicated that the amount of rebate or premium holiday doesn’t need to match the premium activity of any one individual participant. That means that a plan may divide the amount evenly over all current participants, even if some of those participants made different contributions to the plan or were not even participants in the previous year. What about non-ERISA plans? Obviously, non-ERISA plans are not subject to the plan asset rules described above. But non-ERISA plans must follow the same basic guidelines: 45 C.F.R. § 158.242(b)(1)-(2) requires the portion of the rebate attributable to subscriber premium contributions to be used for subscribers’ benefit within three months of receipt. The non-ERISA plan may provide premium holidays or provide cash refunds, allocating the amount evenly, based on actual contributions, or under another method that reasonably reflects those contributions. Are there any notice requirements? No. Employers are not required to send a separate MLR rebate notice; the insurer provides the required notice to policyholders and subscribers. The standard notice does not require the rebate amount, although the issuer may choose to include it. Employers may still want to explain whether and how participants will receive a share of the rebate and that the per-participant amount may be relatively small.

We are excited to extend an invitation to our upcoming Employee Benefits Seminar Tour designed specifically for individuals like you, who are at the forefront of shaping organizational culture and strategy. Cottingham & Butler hosts these exclusive events to provide a free opportunity for HR professionals to network, stay on top of emerging trends, and be a strategic leader in their organization. MULTI-DATE EVENT Better Every Day Seminar Tour April - August, 2026 Dallas, TX | Pewaukee, WI | Minneapolis, MN | Des Moines, IA Oak Brook, IL | Coralville, IA | Green Bay, WI Pick Your Date! Last year over 600 HR, finance, and executive leaders attended our seminars to address the most pressing workplace challenges. This year's seminars will deliver the leadership strategies and benefit insights you need for 2026. The day will start with a powerful keynote from our partners at BecomeMore Group on Authentic Leadership, followed by three Power Talks on employees basic finance as a valuable benefit, addressing misaligned incentives in healthcare costs, and exploring weight loss and wellbeing strategies. We'll wrap up the seminar with a session on personal productivity and why being busy doesn't always mean getting things done. Throughout the day, you'll network with industry peers, enjoy breakfast and lunch, and earn valuable HRCI and SHRM recertification credits. Register today to secure your spot at our exclusive seminar where industry experts will share proven strategies for the critical challenges you're facing. “The content and the information is great and I walk away with ideas to bring back to help enhance our benefits packages and compensation.” - COTTINGHAM & BUTLER SEMINAR ATTENDEE Seminar Tour Coming to a City Near You! Interested in Sponsoring a Seminar? Our events offer unmatched networking opportunities and exposure to the latest trends in employee benefits. These signature events feature keynote speakers, hot benefit topics, and exclusive networking opportunities. We experienced over 600+ attendees at our events last year. Sponsor an event to attend and elevate your brand visibility in the benefits space. SPONSORSHIP OPPORTUNITIES

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 SAFETY TRAINING FMCSA 101: A Practical Introduction to FMCSA Compliance Don't let compliance be complicated. Join us for a one-day training built for new & current safety professionals, fleet managers, operations personnel, and anyone who wants a compliance refresher. Read More WEBINAR COBRA Basics & State Continuation COBRA and state continuation coverage requirements remain a critical compliance area for employers. This webinar will review federal COBRA obligations, including qualifying events, election procedures, notice requirements, and premium administration. We’ll also examine how state continuation laws differ from—and interact with—federal COBRA, helping employers navigate overlapping requirements and reduce compliance risk. Read More WEBINAR Mastering HOS & PC Rules: Split-Sleeper in Action In this session, SMSC Safety Consultant Christopher Caldwell will walk attendees through the 11, 14, and 8-hour Hours of Service (HOS) rules and demonstrate how to properly apply the Sleeper Berth Provision to maximize driver flexibility while staying compliant. Christopher will also clarify Personal Conveyance regulations and what to expect during roadside inspections, equipping you with practical knowledge to avoid violations and keep your fleet on the road. An interactive Q&A session at the end of this session will give attendees the opportunity to ask specific HOS questions and discuss real-world compliance scenarios unique to your operation. Read More WEBINAR End of Year Wrap-Up & Looking Forward to 2027 The compliance landscape for health and welfare benefit plans continued to evolve throughout 2026. As the year winds down, this webinar will recap the most impactful regulatory developments and compliance changes from 2026 and what they mean for employers. We’ll also preview what’s ahead in 2027, including anticipated rules, deadlines, and trends that could shape benefit planning. Read More IN-PERSON International Risk Management Institute Conference Happy Hour Attending the IRMI Construction Risk Conference in Washington, DC? Don't miss your chance to unwind and connect with fellow industry professionals at an exclusive evening hosted by Cottingham & Butler, Guignard and Watt Tieder. Read More PRIVATE DINNER Acres Captive Connections Dinner Join us for an exclusive evening of networking and industry insights at the Acres Pre Captive Connections Dinner. This intimate private dining experience brings together risk management professionals and captive insurance experts at the Citywalk Eatery in Cedar Rapids. Connect with peers, share industry perspectives, and build valuable relationships within the captive insurance community. Read More WEBINAR Mid-Year Election Changes When employees request mid-year benefit changes, the rules aren’t always straightforward. In this session, we’ll examine the interaction between HIPAA special enrollment rights and Section 125 cafeteria plan election change rules, highlighting when changes must be permitted—and when they may be restricted. We’ll also explore key differences between requests to add coverage versus drop coverage mid-plan year, helping employers administer changes consistently and compliantly. Read More WEBINAR OSHA Recordkeeping & ITA Compliance In this session, safety expert TJ Greenwood will provide a comprehensive overview of OSHA 300 log recordkeeping requirements. Participants will learn how to accurately complete the OSHA 300 log to ensure it makes a positive impression during site inspections, as it is often the first document requested by OSHA. Additionally, this discussion will cover strategies for staying compliant with OSHA 300 log recordkeeping requirements. Read More INVITATION ONLY CEO Summit CEOs gather here to solve complex challenges alongside peers and industry leaders who've navigated similar ground successfully. This summit delivers what others don't: actionable strategies, peer-validated solutions, and frameworks you can implement immediately. This event is invite only. Read More Connect with a C&B Representative Today!

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