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Discover how an aluminum products company transformed their property insurance program through strategic risk management with Cottingham & Butler. The Situation After two decades working with their previous broker, an aluminum product manufacturing company sought a new direction for their insurance program by partnering with Cottingham & Butler. They were looking for more than just a broker change – they needed a complete program overhaul, from enhancing their market presentation to creating forward-thinking risk management solutions. Key Wins Why They Needed Change $75M of unsprinklered TIV in a location with high tornado activity Experiencing 15-40% increase in pricing terms annually Long-term property insurance challenges Cottingham & Butler's Strategy Focused on Two Key Elements Craft a more compelling narrative for insurance carriers Implement targeted improvements to strengthen risk profile By rebuilding their program from its foundation, we could address both immediate needs and long-term strategic objectives.

Moving into 2025, the commercial property insurance market appears to be stabilizing, and most renewals with favorable loss histories will see single-digit rate increases (non-catastrophe (CAT) exposed assets with good loss histories can expect flat to 10% rate increases). While some complex risk profiles are still difficult to place and challenges remain in high-risk areas with persistent capacity and pricing pressures (e.g., wildfire zones), the double- or triple-digit rate increases the commercial property insurance segment saw in 2023 are less common. Although the market appears to be more stable and competitive, updated CAT models may affect the risk appetite of insurers and lead to pricing fluctuations.   Developments and Trends to Watch: Natural Disasters Through October 2024, the United States saw 24 weather and climate disasters with losses exceeding $1 billion, according to the National Oceanic and Atmospheric Administration. As of the third quarter of 2024, insured losses from natural disasters reached approximately $108 billion, with severe convective storms being the primary cause. Hurricane Helene incurred insured losses estimated between $10 billion and $15 billion, making it the costliest event in the year’s first nine months. Furthermore, projected losses from Hurricane Milton are expected to range from $30 billion to $60 billion. Overall, total insured losses for 2024 are anticipated to exceed $140 billion, indicating another year of significant financial impact from natural disasters. A Stable Reinsurance Market and Increased Capacity The reinsurance market stabilized in 2024 and is expected to recover close to pre-COVID-19-pandemic highs. This surge has been fueled by increased involvement from capital markets through instruments such as insurance-linked securities, CAT bonds and sidecar arrangements, resulting in significant growth in available capacity. Additionally, higher retentions by policyholders have contributed to lower losses for reinsurers. The increased access to reinsurance capital has enabled direct insurers to offer increased capacity for renewals or new business. High-risk accounts are taking advantage of increased capacity through shared and layered programs from international markets like London and Bermuda. Effectively, insurers have more capital available and are willing to take on portions of larger, more complex risks, making it easier for some insureds to secure coverage. Insurance-to-value (ITV) Considerations ITV calculations are critical, as they help insureds determine the appropriate amount of property coverage by assessing an asset’s actual, market and replacement value. Securing an accurate ITV calculation has been challenging; a property’s value is often affected by factors like inflation and material costs, both of which have been volatile in recent years. An accurate ITV calculation represents as close to an equal ratio as possible between the amount of insurance a business obtains and the estimated value of its commercial building or structure, thus ensuring adequate protection following potential losses. Common approaches to accurately estimating this value include getting a property appraisal from a third party firm, leveraging fixed-asset records that have been adjusted for inflation or relying on a basic benchmarking tool (e.g., dollars per square foot). • Continued interest in alternative risk financing: Alternative risk transfer options can provide more customized solutions and, in some cases, cost savings. There are several options available to risk managers, including captives, parametric coverage and structured fronting. Captives are insurance companies formed by one or more parent companies to insure their own risks rather than relying on third-party insurers. As natural disasters become more severe, parametric coverage has risen in popularity. Under such coverage, the amount a policyholder is compensated isn’t decided by the exact cost of damages sustained but by the calculated intensity of the covered event itself. Structured fronting is an insurance solution that allows insureds to manage their own risk. In these arrangements, policies are written by an insurer, but most or all the risk is passed on to the insured or another third party (e.g., a captive or reinsurer).

In the most recent Overdrive Webinar, participants learned about the challenges in the auto liability marketplace, and how it is crippling the trucking industry. Our industry expert went into depth on how the best trucking companies are out performing their peers, by leveraging a group captive program. Key Takeaways: Commercial auto insurance market continues to face challenges and explored strategic solutions for implementation. While the process may seem complex, expert support is available every step of the way. Captive programs provide a different approach to trucking companies looking for insurance. Click here to view the presentation.

How J.J. Keller Reduced Pharmacy Spend by 22% The Situation As a certified Great Place to Work®, J. J. Keller & Associates, Inc. is committed to providing high-quality, affordable healthcare for their 1,800 associates and their families. In an effort to reduce associates’ need to shoulder an increasing healthcare burden as prices increase, their approach has been to find win-win solutions whereby they employ smart healthcare consumerism as a company so their associates and their families receive the medical care they need Key Wins Why They Needed Change Despite partnering with a major health insurance provider, J. J. Keller's self-insured health plan faced mounting challenges: 14% year-over-year increase in pharmacy costs Unfulfilled promises of 20%+ cost reductions through discounts and rebates 2,700 covered members affected by rising costs Lack of transparency in vendor relationships and pricing structures Misaligned incentives with existing PBM relationship "This change was so impactful that we were able to give associates a 'premium holiday' in December to share in the savings during a costly time of year. We and our associates also have a renewed sense of faith in our ability to actually manage healthcare costs with the addition of new strategies going into 2025." Amy Jansen | J. J. Keller & Associates, Inc. The Cottingham & Butler Approach Strategic Assessment J. J. Keller engaged an external pharmacy consultant to: Evaluate existing program effectiveness Identify conflicts of interest in current partnerships Move focus away from superficial "discounts" on inflated prices PBM Transformation The company transitioned to a new pharmacy benefit manager with: Zero markup on dispensed medications No retained rebates Clinical focus on cost-effective alternatives Pass-through pricing model Independent, privately-held structure Employee Empowerment Implemented new support tools including: Direct pharmacist consultations for medication alternatives User-friendly prescription price comparison platform Automated copay assistance enrollment By focusing on transparency and alignment in their vendor partnerships, J. J. Keller transformed their pharmacy benefits program, achieving substantial cost savings while enhancing the employee healthcare experience.

On Dec. 2, 2025, the IRS issued Notice 2025-68 announcing upcoming regulations and providing initial guidance regarding Trump Accounts. Created by the One Big Beautiful Bill Act (OBBBA), Trump Accounts are a new type of tax-favored savings account for children under the age of 18 that will be available in 2026. This Legal Update summarizes the guidance from Notice 2025-68, including the rules for employer contributions to Trump Accounts. General Overview Contributions to Trump Accounts may start July 4, 2026 (one year after the OBBBA’s enactment), and can be made by anyone, including the account beneficiary, parents or guardians, grandparents, employers, philanthropic contributors or any other source. Children born between 2025 and 2028 may be eligible to receive a special $1,000 contribution from the federal government through a pilot program. Taxpayers will use IRS Form 4547 to establish Trump Accounts for eligible children. This same form is used to make an election to participate in the federal government’s $1,000 pilot program. Beginning in May 2026, the IRS will send information to taxpayers who make this election to activate Trump Accounts through an authentication process. The IRS has indicated that a draft version of Form 4547 will be made available here . Special Rules Notice 2025-68 clarifies that Trump Accounts are a type of traditional individual retirement account (IRA) subject to special rules during the “ growth period ,” which is the period that ends before Jan. 1 of the calendar year in which the account beneficiary attains age 18. For example, a child born on Oct. 1, 2025, would attain age 18 on Oct. 1, 2043, and therefore the last day of the growth period for that child would be Dec. 31, 2042. After the growth period, most of these special rules cease to apply, and the rules governing traditional IRAs generally apply to Trump Accounts. The following special rules apply to Trump Accounts during the growth period: Investments: Funds may be invested only in eligible investments. An eligible investment, generally, is a mutual fund or exchange traded fund that tracks an index of primarily U.S. companies, such as the Standard and Poor’s 500 stock market index, does not use leverage, does not have annual fees and expenses of more than 0.1% of the balance of the investment in the fund, and meets other criteria that the IRS determines appropriate; Contributions: Contributions are subject to an annual limit of $5,000 (subject to cost-of-living adjustments after 2027), although certain types of contributions are not counted toward this limit, such as the federal government’s $1,000 pilot program contributions and contributions from governments or tax-exempt organizations. Contributions are not includible in the account beneficiary’s income for federal tax purposes when they are made; Distributions: Distributions are not allowed from Trump Accounts during the growth period, subject to a few limited exceptions. After the end of the growth period, distributions are generally subject to the rules that apply to traditional IRA distributions, including the 10% additional tax on early distributions if an exception does not apply (such as a distribution for qualified higher education expenses or first home purchases or distributions made after age 59 and a half); and Reporting: Trump Accounts are subject to additional reporting requirements, such as providing information regarding the source of contributions, under Internal Revenue Code (Code) Section 530A(i) during the growth period. After the growth period, the IRA reporting requirements of Code Section 408(i) apply. Employer Contributions Employers can contribute to the Trump Account of an employee or an employee’s dependent pursuant to a Code Section 128(c) Trump Account Contribution Program. These contributions are not includible in the employee’s income for federal tax purposes. Contributions are limited to $2,500 per employee per year , subject to cost-of-living adjustments after 2027. This program must be established pursuant to a written plan document and must meet certain tax rules that apply to dependent care assistance programs regarding discrimination, eligibility, notifications and benefits. Notice 2025-68 also provides the following guidance for employer-sponsored Trump Account Contribution Programs: The annual contribution limit is a per-employee limit (not a per-dependent limit). For example, if an employee has two or more children who have Trump Accounts, an employer may only contribute up to $2,500 in the aggregate for 2026 to those Trump Accounts; An employer must affirmatively indicate to the trustee of the Trump Account that the employer’s contribution is a Section 128 employer contribution excludible from the gross income of the employee; and A Trump Account Contribution Program may be offered via salary reduction under a Section 125 cafeteria plan if the contribution is made to the Trump Account of the employee’s dependent but not if the contribution is made to the Trump Account of the employee. More Guidance The Treasury and the IRS have indicated they will issue proposed regulations on a variety of topics related to Trump Accounts in the future, including the coordination of Trump Account Contribution Programs and Section 125 cafeteria plans. Employers that are interested in making Trump Account contributions should watch for additional implementation guidance, including these proposed regulations. More general information on Trump Accounts is also available at trumpaccounts.gov

The Benefits Brief: Micro-Strategy Sessions  are monthly, 15-minute virtual sessions designed for CFOs, Human Resource, and Benefit Leaders who want fast, actionable insights on employee benefits strategy and healthcare cost management. Each episode delivered expert guidance, emerging trends, and practical takeaways - packed into a concise format that respected your time and sharpened your strategy. Check this series out below! The Hidden Cost Lever - Rethinking Health Plan Eligibility: 8/6/25 Click here to view the presentation. Beyond the Plan: Exploring Alternatives That Benefit Members and the Bottom Line - 9/2/25 Click here to view the presentation. Health Plan Mastery: Regain Control, Reduce Costs - 10/7/25 Click here to view the presntation. Beyond the Script: Managing the True Drivers of Pharmacy Costs - 11/4/25 Click here to view the presentation. The Care Traffic Controller: Directing Patients to High-Value, Low-Cost Healthcare - 12/2/25 Click here to view the presentation. BJ McAndrew BMcAndrew@cottinghambutler.com 608.228.6055

The Challenge A South Carolina transportation company was stuck. Their current insurance agent couldn't secure higher cargo limits, struggled with coverage for their freight brokerage operations, and took a reactive approach to renewals. When they asked about captive insurance programs, their agent had no solutions. The company knew they needed more than just insurance - they needed a strategic partner who understood transportation and could fuel their growth. Why Cottingham & Butler Their broker research led them to Cottingham & Butler, drawn by our deep transportation expertise and proven track record with specialized carriers. When we first sat down with this company, we didn't just pitch services - we evaluated their program structure and showed exactly how we could solve their coverage challenges. We demonstrated our strategic renewal process, shared benchmark data from similar fleets, and outlined a clear path to captive insurance participation. Most importantly, we proved we had the carrier relationships to deliver results their previous agent couldn't. The Results Within one month of partnering with Cottingham & Butler: 20% reduction  on auto liability renewal Doubled cargo limits  while reducing overall rates Expanded coverage  for their freight brokerage New carrier relationships  bringing competition to their renewals Clear roadmap  for captive insurance transition What Made the Difference Industry Expertise : Our deep knowledge of transportation risks helped us identify opportunities others missed. Market Relationships : Our established carrier connections opened doors that were previously closed. Strategic Approach : Instead of reactive renewals, we implemented a proactive strategy that delivered measurable results. Analytics & Benchmarking : We provided data-driven insights showing how they compared to industry peers, validating their safety investments. The Takeaway The right insurance partnership doesn't just manage risk - it enables growth. This client went from feeling limited by their insurance program to having a competitive advantage in just 30 days. When your insurance agent becomes your ceiling instead of your foundation, it's time for a change.

Cargo theft has evolved from opportunistic pilferage into sophisticated, digitally-orchestrated schemes costing the trucking industry billions. New research from the American Transportation Research Institute reveals just how serious this threat has become. How Thieves Operate Today Strategic Theft : Sophisticated schemes involving load board manipulation, identity theft, and double-brokering. Criminals pose as legitimate carriers and intercept loads digitally. This is now the most common threat facing logistics service providers. Pilferage : Partial cargo theft from trailers at rest stops or parking locations. These incidents add up quickly and are rarely recovered. Straight Theft : Physical theft of entire loads, often including trucks and trailers. What's Most at Risk Food and beverages top the list (they're consumable and untraceable), followed by electronics, automotive parts, and retail goods. Three Critical Defense Strategies 1. Build a Security Culture Educate drivers on theft prevention and situational awareness Establish strict parking and trailer drop protocols Vet carriers thoroughly and use multi-factor authentication Make security everyone's responsibility 2. Leverage Technology GPS tracking with virtual boundaries and real-time alerts when vehicles deviate from planned routes High-security locks and custom seals Facility surveillance systems Redundant tracking systems 3. Report Strategically  While 82% of carriers report theft to law enforcement, only 56% report to insurance - often due to concerns about premium increases. However, underreporting makes recovery harder and allows criminals to continue operating. How Cottingham & Butler Can Help Our transportation specialists understand the unique challenges facing motor carriers and logistics providers. We can help you: Assess your cargo theft vulnerabilities Implement prevention strategies that may reduce insurance costs Structure coverage to balance protection with budget Navigate the claims process efficiently Don't wait until you become a statistic. Contact your Cottingham & Butler representative today to discuss your cargo security and insurance strategy. Source: "The Fight Against Cargo Theft: Insights from the Trucking Industry," American Transportation Research Institute, October 2025

The winter months bring more than just cold weather and shorter days; they bring the possibility for winter storms that may result in a snow- and ice-covered landscape. While it may be a winter wonderland for some, as a property manager, snow and ice buildup means a hazard with the potential for costly liability. If you deal with either commercial or residential property, you are responsible for the side effects of winter. In legal terms, snow and ice are the same as any other hazard presented on a property, and just like any other hazard, property managers can be held liable if they cause injury. To avoid litigation resulting from winter injuries, it is important that you are vigilant in your snow and ice removal efforts. Recognizing and Preventing Hazards  Winter brings a variety of hazards that you need to prepare for; slips and falls are by far the most common injury associated with winter weather conditions. Diligent snow and ice removal can go far in keeping walkways and parking lots safe. Remove snow quickly after snowfalls, and salt regularly to keep ice from building up. Not all winter hazards are under foot, however. Icicles, along with other accumulations of frozen or heavy snow above walkways and building entrances, can cause serious injury if they fall on those below. Remove icicles and other buildup as soon as possible. If it still appears to present a hazard, consider rerouting foot traffic around the area. Performing preventative maintenance in the summer and fall can also keep you prepared for winter storms. Make sure eaves are properly installed, and check that downspouts are aimed away from walkways. If eaves leak or downspouts direct water onto walkways, snow that melts in the heat of the day has the potential to freeze and create a hazard with cooler nighttime temperatures. Transferring Responsibilities to Tenants  For smaller residential rentals, such as single family homes or duplexes, the responsibility for snow and ice removal is commonly accepted by the tenant. To make sure responsibility is clearly established in this situation, the lease should include a provision citing the tenants as responsible for any snow and ice removal. This section of the lease should also establish how long after a snowfall the tenant has to clear public areas such as sidewalks, as most municipalities have laws requiring prompt snow removal. It is important to be as specific as possible to avoid any unnecessary liability or disputes after heavy storms. Contracting Snow Removal  Based on the size and number of properties you manage and the average snowfall in your area, you may be inclined to contract out snow removal to an independent company. While this can save you the time and costs associated with managing snow removal yourself, it is important that you choose wisely to avoid complicating matters. First, make sure the contractor has sufficient resources to meet your demands. It is important that they can be onsite quickly after, or even during, a snowfall to make sure walkways and parking areas are cleared. It is also important that they have the equipment and manpower to finish the task quickly to reduce any disruption to tenants’ lives or businesses. Second, make sure the company you hire carries the proper insurance, covering both its operations and its employees. The last thing you want is to end up being liable for a worker’s injury when liability for injury is the very thing you were trying to avoid. Also, much like the lease agreement with a residential tenant, it is important to specify the conditions and time constraints for removal in writing. When contracting any type of service, it is essential to have a written contract that will guarantee you receive the services you pay for. It should be noted that hiring a removal service does not absolve you of liability. If the company you hire provides poor service, or simple does not show up at all, you are still the party responsible for any injury resulting from a winter hazard. Make sure to pick a reputable company that you can trust to do a good job, and always have a plan of action for removal if they are unable to complete the work as quickly or effectively as you require. How Cottingham & Butler Can Help Winter weather liability doesn't have to keep you up at night. At Cottingham & Butler, we specialize in helping property managers protect their businesses from seasonal risks and year-round exposures. Our risk management experts can review your current insurance coverage to ensure you're properly protected against slip-and-fall claims, property damage, and contractor-related incidents. We'll help you identify coverage gaps and recommend solutions tailored to your portfolio. Whether you manage residential or commercial properties, our proactive approach helps you minimize risk, reduce liability, and protect your bottom line when the temperature drops. Ready to winterize your risk management strategy?  Contact Cottingham & Butler today to speak with one of our property management specialists.

What began as unsustainable funding with loss ratios exceeding 100% transformed into three consecutive years of flat premiums through strategic risk transfer. This transformation delivered $540,000 in total savings while maintaining coverage for employees and their families. The Situation A state-funded school district with approximately 200 full-time employees, faced mounting financial pressure from escalating healthcare costs. As a state-funded entity, the district lacked the ability to raise revenue independently, making cost containment critical for operational sustainability. Like many public school districts with limited funding flexibility, they needed innovative solutions to manage healthcare costs while maintaining competitive benefits essential for attracting and retaining quality educators and staff. Why They Needed Change Fragile Funding Model:  As state-funded School District they lacked the ability to raise revenue independently, creating budget constraints. Compounding Financial Pressure:  Year-over-year loss ratios exceeded 100%, straining the district's budget and threatening the long-term affordability of employee healthcare coverage. "Magnet Plan" Concerns:  The plan offered disproportionately rich coverage, making it highly attractive to families and resulting in an elevated dependent ratio (~3.5 vs. benchmark 2.0), driving unsustainable utilization. Limited Revenue Options:  Unlike private employers, the district cannot simply raise prices or fees to offset healthcare cost increases, requiring strategic cost management solutions. Competitive Necessity:  Maintaining attractive benefits packages is essential for recruiting and retaining quality educators in a competitive job market. Key Wins Loss Ratio Transformation -  Reduced loss ratios from over 100% to 70%, creating sustainable financial foundation for the healthcare plan $495,000 Premium Stabilization  - Maintained flat premiums for 3 consecutive years, avoiding significant cost increases that would have strained district budget $540,000 Total Savings-  Cumulative savings through Year 3, with $155,000 in net savings achieved in Year 1 alone Family Advantage Health Plan Success  - Strong early FAHP adoption doubled after Year 1, demonstrating employee acceptance and program effectiveness Risk Transfer Strategy  - Successfully leveraged risk transfer mechanisms to stabilize financial exposure while maintaining coverage Future Innovation Pipeline -  Positioned for next phase improvements with proposed MyAdvocate360 implementation What is Family Advantage Health Plan (FAHP)? The Family Advantage Health Plan is an innovative program that provides 100% healthcare coverage to eligible employees' families. Employees with access to a spouse's health plan can transition to dual coverage, receiving full reimbursement for out-of-pocket expenses through an HRA plus monthly premium assistance. This creates a win-win scenario where high-utilization employees gain coverage while employers save an average of $10,000 per family of four that transitions. The program requires no changes to existing plans or relationships, allowing employers to improve their risk profile and reduce costs while maintaining valuable employee benefits. The Cottingham & Butler Approach Expert Risk Analysis Our experienced consultants conducted comprehensive 3 C's analysis to understand the district's unique challenges and identify optimal risk transfer opportunities aligned with their state-funded constraints. Analyzed loss ratio trends and cost drivers Evaluated dependent ratio impacts on plan sustainability Assessed funding model limitations and budget constraints Identified risk transfer opportunities and solutions Strategic Risk Transfer Implementation Understanding the district's funding limitations, we implemented Family Advantage Health Plan as a strategic risk transfer mechanism, providing employee protection while stabilizing district costs. Designed FAHP program with $50/month per person benefit Focused on out-of-pocket cost coverage to maximize employee value Structured program to transfer risk away from primary plan Created sustainable cost model aligned with district budget realities Ongoing Optimization and Innovation Our commitment extends beyond implementation to continuous improvement, monitoring results and identifying next-phase enhancements to maintain competitive advantage. Monitored adoption rates and employee satisfaction Tracked financial performance and cost savings Identified opportunities for further optimization Developed roadmap for future innovations like MyAdvocate360 Cottingham & Butler Employee Benefits See more client success stories at cottinghamButler.com/clientsuccess

Our recent webinar, "Safety Reimagined: Setting Goals That Actually Drive Change," challenged traditional compliance-focused metrics and offered practical strategies for developing safety goals that empower your workforce, build organizational resilience, and create a culture of continuous learning rather than blame. SMSC Safety Consultant Scott Christenson provided valuable takeaways to implement in your own safety programs. If you were unable to attend or want to revisit this session, view the webinar recording now! Key Takeaways: Balance lagging and leading indicators.  Use lagging indicators to validate system performance and leading indicators to guide proactive improvement efforts Make goals learning-oriented and context-aware.  Shift from zero-harm targets to goals focused on understanding how work is actually done and improving systems based on that reality. Involve frontline workers in the process. Engage the people doing the work in creating goals to ensure they're practical, relevant, and aligned with actual working conditions. Keep goals SMART and HOP-aligned. Structure goals to be specific, measurable, achievable, relevant, and time-bound, while maintaining the adaptability needed to respond to real-world complexity. Review and adjust regularly.  Goals and indicators should be revisited frequently to ensure they remain relevant and responsive to changing conditions. Click here to view the presentation.

Written by Brooke Boddicker, Benefits Communications Manager Open enrollment season doesn't have to be overwhelming for you or your employees. The key to success lies in how you communicate. Here are five best practices to help your benefits information break through the noise and drive meaningful engagement.   1. Use Multiple Channels Your workforce is diverse, and your communication strategy should be too. While some prefer digital channels, others might prefer tangible print materials. The right mix depends on your specific employee population, so choose channels that genuinely reach and engage your people. 2. Communicate in Phases Effective benefits communication follows a three-phase approach: announce early, prompt action during enrollment, and send reminders as deadlines approach. Repetition isn't redundant – it's strategic. Employees need time to digest information, discuss options with family, and make informed decisions. Early, repeated messaging significantly increases engagement and comprehension. 3. Keep the Language Simple Employees don't need to become benefits experts to get the coverage they need. Strip away the jargon and use bite-sized formats, real-world scenarios, and everyday language that connects benefits to their actual purpose in employees' lives. 4. Personalize Generic benefits materials get generic results. When communications reflect your company's brand and culture, they build credibility and trust.  5. Include Clear Calls to Action Don't leave employees wondering what to do next. Every communication should point them toward their next step, whether that's reviewing benefit summaries, enrolling in coverage, or contacting HR. Clear calls to action empower employees to take control of their benefits choices while preventing information overload in announcement materials.   Poor communication costs organizations an estimated $1.2 trillion annually in lost productivity (2022 Grammarly and the Harris Poll). But effective benefits communication does more than save money. It shows employees they're valued, improves satisfaction, and builds trust. When you make benefits information clear, accessible, and relevant, you're not just checking a compliance box. You're helping your people make decisions that protect their health, finances, families, and more. Need help developing a benefits communication strategy that breaks through? Contact our team to learn how we can support you and your company. https://www.cottinghambutler.com/hrefficiency