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OSHA recently announced its top 10 most frequently cited standards during the 2025 fiscal year using preliminary data. This information is valuable for all businesses as it helps them identify common exposures that affect their workforce. It also gives them the information they need to take proactive safety measures and plan their compliance programs.   For 2025, the top 10 most cited standards were as follows:   Fall protection - General requirements (1926.501): 5,914 total violations Hazard communication (1910.1200): 2,546 total violations Ladders (1926.1053): 2,405 total violations Control of Hazardous Energy - Lockout/tagout (1910.147): 2,177 total violations Respiratory protection (1910.134): 1,953 total violations Fall protection - Training requirements (1926.503): 1,907 violations Scaffolding (1926.451): 1,905 total violations Powered industrial trucks (1910.178): 1,826 total violations Personal protective and life-saving equipment—Eye and face protection (1926.102): 1,665 total violations Machine guarding (1910.212): 1,239 total violations   Several standards changed positions from fiscal year 2024. For instance, “Respiratory protection” moved down from fourth to fifth, and “Scaffolding” violations moved up from eighth to seventh. “Fall protection - General requirements” remained OSHA’s most frequently cited standard for the 15th consecutive fiscal year.   Each day, workers suffer preventable injuries, illnesses and deaths related to the hazards addressed in these standards. OSHA publishes this list to alert employers about these commonly cited standards so they can take steps to find and fix recognized hazards in these and other standards.   How Cottingham & Butler Can Help At Cottingham & Butler, our risk management specialists work closely with clients to address OSHA compliance challenges and reduce workplace safety violations. We can conduct comprehensive safety assessments to identify potential hazards, develop customized training programs to ensure your team understands and follows proper safety protocols, and help you implement effective safety management systems. Our team also provides ongoing support with policy development, safety audits, and corrective action plans to help you maintain compliance and create a culture of workplace safety. Don't wait for an OSHA inspection to uncover issues - contact us today to learn how we can help protect your employees and your business.

Winter weather can be devastating for agricultural operations. Frozen pipes, collapsed roofs, and equipment failures cost the agricultural industry billions of dollars annually, according to the USDA's Risk Management Agency. The good news? Most winter damage is preventable with proper preparation. Whether you manage a family farm or a large commercial operation, this guide will help you protect your property and keep your business running through the cold months ahead. Start with Your Buildings Check Your Roofs Before the first snow, walk through all your barns, storage buildings, and equipment shelters. Look for sagging, damaged shingles, or signs of weakness. Heavy snow can cause roof collapse, especially on older structures. If you see concerning signs, call a structural engineer - it's much cheaper than rebuilding. Don't forget gutters and downspouts. Clear them out so melting snow can drain properly and prevent ice dams. Seal Up Gaps Walk around the outside of every building looking for cracks in walls or foundations. Small gaps let in cold air that can freeze pipes and drive up heating costs. Use weatherproofing materials to seal cracks, and check that doors and windows close tightly. Protect Your Water Systems Burst pipes are one of the most expensive winter problems. According to the Insurance Information Institute, water damage from a single burst pipe can cost thousands of dollars. Simple Prevention Steps: Wrap exposed pipes with foam insulation Add heat tape to pipes in unheated areas Drain and shut off water to unused buildings Install heated waterers for livestock Know where your main water shut-off valve is located When temperatures drop below 20°F, check your water systems every day. Catching a problem early can save you from a major disaster. Get Your Heating Systems Ready Heating equipment causes many farm fires during winter, according to the National Fire Protection Association. Before cold weather hits: Have a professional service all furnaces and heaters Clean chimneys and vents Test your thermostats Make sure you have good ventilation (to prevent carbon monoxide poisoning) Keep spare parts on hand for critical systems Also check your electrical system. Winter means more heating, lighting, and tank heaters running at once. Have an electrician verify your system can handle the load and that your backup generator works. Winterize Your Equipment Cold weather is hard on machinery. Prepare your equipment by: Switching to winter-weight oils and fluids Adding fuel conditioner to prevent diesel from gelling Testing batteries (cold reduces battery power by up to 50%) Checking tire pressure (it drops in cold weather) Storing equipment under cover when possible Keeping fuel tanks full to prevent condensation Drain water from pressure washers, sprayers, and irrigation systems. Store chemicals according to their temperature requirements - many products are ruined if they freeze. Be Ready for Emergencies Keep These Supplies on Hand: Backup generator with fuel Emergency lighting and batteries Snow removal equipment in good working order Ice melt or sand for walkways Emergency contacts for contractors and utilities First aid supplies Take photos of your property and equipment now for insurance documentation. Review your insurance policy to understand what winter damage is covered, and make sure staff know your emergency procedures. Special Considerations for Livestock If you have animals, also: Ensure barns have good ventilation while staying warm Check heated waterers work properly Stock extra bedding Verify feed storage is accessible during heavy snow Test all barn doors and latches Stay Ahead of the Weather Check weather forecasts daily during winter. When severe weather is predicted, do an extra inspection of your facilities. The National Weather Service recommends taking preventive action before storms hit, not during or after. Address small problems immediately - they become expensive emergencies if ignored. Why This Matters Yes, winter preparation takes time and money. But it's always cheaper than repairs and lost productivity. Facilities that follow these guidelines experience fewer insurance claims, less downtime, and avoid emergency situations that could threaten their entire operation. Don't wait for the first freeze. Start your winter checklist today. Partner with Agricultural Risk Management Experts At Cottingham & Butler, we've spent decades helping agricultural operations prepare for and navigate winter challenges. We understand that every farm and agribusiness is different, which is why our risk management specialists work closely with you to: Identify vulnerabilities in your specific operation Create customized winter preparation plans Ensure you have proper insurance coverage for winter-related damage Provide ongoing support throughout the season Our clients who implement thorough winter preparation protocols see fewer claims, less downtime, and greater peace of mind. Whether you're a small family operation or a large commercial facility, we're here to protect what you've built. Contact Cottingham & Butler today to discuss your winter preparation and agricultural risk management needs.

Many employee benefits are subject to annual dollar limits that are adjusted for inflation by the IRS each year. The following commonly offered employee benefits are subject to these limits: High deductible health plans (HDHPs) and health savings accounts (HSAs); Health flexible spending accounts (FSAs); 401(k) plans; and Transportation fringe benefit plans. The IRS typically announces the dollar limits that will apply for the next calendar year before the beginning of that year. This gives employers time to update their plan designs and make sure their plan administration is consistent with the new limits. This Compliance Overview includes a chart of key employee benefits limits for 2026. It also includes the 2025 limits for comparison purposes. Most of these limits increase for 2026. Although the contribution limit for dependent care FSAs is not indexed for inflation, the One Big Beautiful Bill Act increased the limit, effective for 2026. *Limits that are not adjusted for inflation LINKS AND RESOURCES IRS Revenue Procedure 2025-19 : 2026 limits for HSAs and HDHPs IRS Notice 2025-67 : 2026 limits for retirement plans IRS Revenue Procedure 2025-32 : 2026 limits for health FSAs, adoption assistance and transportation fringe benefits

The Affordable Care Act (ACA) created a federally financed subsidy, called the premium tax credit (PTC), to help eligible individuals and families with low or moderate incomes afford health insurance purchased through an Exchange. During the COVID-19 pandemic, Congress temporarily enhanced the PTC by eliminating the income cap for eligibility and increasing the amount of the subsidy for all income brackets. According to a Congressional Research Service report, the number of Exchange enrollees receiving subsidized coverage rose from 9.2 million in 2020 (before the PTC enhancements) to 19.3 million in 2024. The enhanced PTC is scheduled to expire at the end of 2025. When the enhanced subsidies expire, individuals and families with incomes above 400% of the federal poverty level (FPL) will no longer be eligible for PTCs. Also, for individuals still eligible for PTCs, the amount will be smaller compared to the enhanced credits. This is expected to lead to a reduction in federal spending, as well as an increase in premiums and a rise in the number of individuals without health coverage. Subsidy Eligibility In general, to receive the PTC, an individual must enroll in health insurance through an Exchange and: Have household income of at least 100% and no more than 400% of FPL for the taxpayer’s family size*; Not be eligible for coverage through a government-sponsored program; and Not be eligible for employer-sponsored health coverage that is affordable and provides minimum value. *The subsidy enhancements temporarily removed this income cap. Future of Enhanced Subsidies Unless extended by Congress, the subsidy enhancements will expire at the end of 2025. The spending bill enacted by Congress to end the government shutdown did not extend the enhancements. Although the Senate has agreed to vote on the enhanced PTC in December, its future remains uncertain. Potential Impact Employers may feel the impact of the expiration of the enhanced PTC in various ways, depending on their workforce demographics and benefit offerings. As premiums increase in the individual insurance market, more employees may seek to enroll in employer-sponsored coverage where it is available. Employees who are not eligible for affordable coverage through their current employers may consider switching jobs to gain access to such coverage. Also, if fewer employees qualify for the PTC, an applicable large employer’s potential liability for a pay-or-play penalty under the ACA may be reduced. However, employers that sponsor individual coverage health reimbursement arrangements (ICHRAs) that help employees pay their individual health insurance premiums may need to increase their contributions to keep coverage affordable for their employees

President Donald Trump recently unveiled TrumpRx.gov , a federally operated website where individuals can buy prescription medications at discounted prices. Pfizer said their drugs listed on the platform will offer savings of an average of 50%. The website indicates it is expected to launch in January 2026 and would point consumers to pharmaceutical companies’ direct-toconsumer websites to fill their orders. These website deals would be available for patients who are not using their health insurance. At this time, it’s unclear whether the website will be helpful for Americans covered by private insurance, Medicare or Medicaid. The creation of TrumpRx.gov was part of a negotiated agreement between the administration and Pfizer , as the pharmaceutical company will invest $70 billion in domestic manufacturing facilities. This was the first deal related to the Most Favored Nation (MFN) pricing, and the president said similar deals with other drugmakers are in the works. In fact, AstraZeneca became the second drugmaker to enter a deal and agree to offer its drugs at a discount of up to 80% off list prices through TrumpRx. In general, the TrumpRx website is a new drug pricing initiative defined by these two pillars: A government-run portal aimed at steering patients directly to manufacturers’ direct-to-consumer websites to purchase medications without insurance (out-of-pocket at discounted rates set by the government) Trade and pricing tactics aimed at forcing concessions from drug manufacturers Industry Feedback An anonymous government official told NPR that the discounts would only apply to people paying out of pocket, and because they’re tied to the drugs’ high list prices, the reduced rates might still leave many patients paying more than they would through their insurance. The American Journal of Managed Care also expressed concerns from analysts about the plan’s viability. It noted that the MFN order driving TrumpRx is likely to face legal challenges, as a similar effort during Trump’s first term was blocked in court. Other analysts have also shared that, regardless of impact, this is forcing conversations about greater price transparency around pharmaceuticals and health care in general. Employer Takeaway The vast majority of Americans have health insurance and likely won’t need to use TrumpRx. Implications of MFN are still unclear and, in some cases, a medication may be cheaper with insurance. If employer plan participants buy drugs from TrumpRx instead of from ordinary pharmacies, they might still send the receipts to the plans and ask for reimbursement. However, depending on how the direct purchasing platform works and what kind of connections it does (or doesn’t have) to pharmaceutical distribution, employers and plan administrators may not hear about the prescriptions until the reimbursement requests show up. Employers should continue to monitor prescription drug changes. We’ll keep you updated with any notable developments.

Employee handbooks are important for establishing employee expectations, addressing workplace issues and defending against potential lawsuits. Failing to update the employment policies in these handbooks regularly can make employers vulnerable to legal risks and liabilities that may result in costly fines, penalties and attorney fees. Employment laws are often complicated, and employers must know about new regulatory developments that may impact their organizations and workforce. The start of the year provides employers with an excellent opportunity to review and update their policies. Several important legal developments in 2024 include: Captive audience bans Final regulations implementing the Pregnant Workers Fairness Act (PWFA) Paid medical and family leave laws Creating a Respectful and Open Workplace for Natural Hair (CROWN) Acts Expanded protected classes Pay transparency Increased enforcement of employees’ rights under the National Labor Relations Act (NLRA) This HR Compliance Bulletin explores seven employment policies employers should consider reviewing in 2025. HR Compliance: Action Steps Outdated policies can expose organizations to unnecessary legal risks. Regularly reviewing and updating employment policies is an effective and cost-effective way for employers to protect themselves. By understanding the most important rules and regulations to review in 2025, employers can take steps to ensure their employment policies are current and reflect the most recent regulatory developments. Captive Audience Bans In 2024, several states passed or introduced legislation to bar employers from requiring employees to attend “captive audience” meetings on religious or political matters. These laws prohibit employers from coercing employees into attending or participating in meetings that are sponsored by the employer and that concern the employer’s views on religious or political matters, including union organization. The bans on captive audience meetings generally include exceptions for certain communications that employers are legally required to make. Currently, 12 states have passed legislation allowing employees to opt out of captive audience meetings, including: Alaska (effective July 1, 2025) California (effective Jan. 1, 2025) Connecticut Hawaii (bans political speech only) Illinois (effective Jan. 1, 2025) Maine Minnesota New Jersey New York Oregon Vermont Washington This trend is likely to not only continue in 2025 but also grow. For example, Maryland, Massachusetts, New Mexico and Rhode Island have introduced similar laws that remain under consideration. Additionally, on Nov. 13, 2025, the National Labor Relations Board (NLRB) ruled that an employer violates the NLRA by requiring employees, under the threat of discipline or discharge, to attend a meeting in which the employer expresses its views on unionization. This decision only applies to future NLRB cases. In light of this trend, employers should consider reviewing their employment policies regarding workplace meetings. For example, employers can draft policies that clearly indicate that workplace meetings regarding religious or political matters are voluntary and that employees will not be punished or benefited for either attending or not attending those meetings. Employers can also ensure that discussions of political or religious matters during required meetings, including discussions related to unionization, are prohibited. PWFA Accommodations The PWFA, which went into effect on June 27, 2023, requires reasonable accommodations for a qualified individual’s limitations related to pregnancy, childbirth and related medical conditions. The PWFA requires employers with at least 15 employees to provide reasonable accommodations to workers with known limitations related to pregnancy, childbirth or related medical conditions unless the accommodation will cause the employer an “undue hardship.” On April 15, 2024, the U.S. Equal Employment Opportunity Commission (EEOC) issued a final rule to implement the PWFA, which went into effect on June 18,2024. The final regulation clarifies definitions and limitations under the PWFA and seeks to help employers understand their duties under the law. The final rule includes information to help employers meet their responsibilities under the new law. The PWFA has significantly expanded workplace rights and protections for employees affected by pregnancy, childbirth and related conditions, and employers will likely continue to face increased compliance burdens and litigation risks as they attempt to comply with the law. For example, under the PWFA, an individual affected by pregnancy or related conditions may be entitled to a reasonable accommodation for any need or problem they may have related to their personal health or the health of the pregnancy, regardless of severity. Additionally, many accommodations sought under the PWFA will likely be for modest or minor changes in the workplace for limitations that are temporary. The EEOC has also determined that four types of modifications, known as “predictable assessments,” will, in virtually all cases, be found to be reasonable accommodations that do not impose an undue hardship when sought by a pregnant worker. These modifications include allowing the pregnant individual to: Carry and drink water as needed Take additional restroom breaks Sit, for those whose work requires standing, and stand, for those whose work requires sitting Take breaks as needed to eat and drink Since the law’s enactment, the EEOC has prioritized enforcing the PWFA, as evidenced by the agency filing five merit lawsuits under the law in fiscal year (FY) 2024. The agency will likely continue focusing on PWFA-related enforcement efforts in 2025 and beyond. Additionally, the number of private lawsuits claiming employers failed to accommodate pregnant workers will likely increase in 2025. As such, employers should review and familiarize themselves with this law. Savvy employers will look at the EEOC’s final PWFA regulations and consider including a policy in their 2025 employee handbook that explicitly addresses PWFA accommodations. Moreover, forward-thinking employers will increasingly engage in the interactive process with covered employees and applicants who require accommodations under PWFA. Establishing clear and written policies and procedures for pregnancy accommodations is a best practice for employer consistency and transparency. Employers can do this by articulating the employer’s commitment to assisting employees, outlining the employer’s process for requesting accommodations, specifying available accommodations and providing guidelines for assessing requests. Employers must also ensure that these policies align with not only all provisions of the PWFA but also those of all applicable federal, state and local laws to support legal compliance. Paid Family and Medical Leave Paid family and medical leave laws ensure workers continue receiving a portion of their wages when they’re unable to work under certain circumstances, such as illness or the birth of a child. In 2024, many states and localities enacted paid leave laws, and several states have proposed paid leave legislation pending. The trend of paid leave is expected to continue in 2025 as more states adopt paid family, medical and sick leave laws. For example, in 2025, paid leave laws will become effective in Alaska, Maryland, Maine, Delaware and Michigan. Currently, nearly one-third of states (and the District of Columbia) have passed their own paid sick leave laws. The requirements of each such law can differ significantly, which can raise compliance challenges—particularly for employers with a distributed workforce. In particular, each paid sick leave law may vary with respect to the amount of leave employees can take, the reasons leave may be taken, the method of accrual, and whether and in what circumstances sick leave can carry over from year to year. Additionally, some states are expanding the circumstances in which employees may take paid leave. For example, New York requires paid prenatal personal leave starting in 2025. Because of the increasing number of states and localities adopting paid leave laws, employers need to ensure their leave policies are current and comply with local laws. It is critical to review existing policies to confirm they conform to state and local regulations of the location where employees physically work. An employer’s leave policies can clearly explain when employees are eligible for paid leave and any steps they must follow to request it. Employers should also verify their leave policies do not unintentionally discriminate against employees based on a protected class. CROWN Acts CROWN Act legislation has gained traction across state and local legislatures in recent years. As of 2024, 27 states and morethan 50 localities have passed a CROWN Act. These laws intend to eliminate discrimination based on traits historically associated with race—specifically, hair textures and hairstyles. CROWN laws generally prohibit racially discriminatory workplace dress codes and hygiene policies that ban employees from maintaining certain hairstyles commonly or historically associated with race, such as afros, braids, twists, cornrows, locs and other similar hairstyles. In 2024, a nationwide CROWN Act was introduced in both houses of the U.S. Congress. Similar legislation was blocked in 2019 and 2022, so it is unclear whether the 2024 effort will experience the same fate. Nonetheless, employers should continue to track both state and federal legislation and take measures to ensure employees are protected from discrimination on the basis of such traits historically associated with race. Looking ahead to 2025, the EEOC has signaled that it will pursue discrimination claims related to hair texture and style. As more states and localities adopt hair discrimination laws, employers must ensure their workplace dress codes, grooming policies and related handbook provisions are current and comply with state and local laws. It is critical to review existing policies to ensure they accommodate different hairstyles by not banning or restricting certain hair textures and styles that are associated with race, national origin and ethnicity. Expanded Protected Classes In general, employers may not discipline, discharge, refuse to hire or otherwise discriminate in terms, privileges or conditions of employment on the basis of an individual’s protected class. Federal anti-discrimination laws protect individuals from discrimination based on race, color, religion, sex (including pregnancy, gender identity and sexual orientation), national origin, disability, age (40 or older) and genetic information. In recent years, several states have expanded the scope of characteristics that are protected under their anti-discrimination laws. In addition to hair-based discrimination protections discussed above, states and municipalities have expanded anti-discrimination protections to the following classes: Height and weight (Michigan, District of Columbia and New York City) Caste (Seattle and Fresno) Marital or family status (nearly half of states) Actual or perceived family responsibilities (Illinois) Reproductive health decisions, including termination of pregnancy (California, Delaware, Hawaii, Illinois and New York) Sexual orientation, gender expression and gender identity (more than half of states) Military status (California, Connecticut, Illinois, Massachusetts, New Jersey, New York, Ohio, Rhode Island, Virginia and Washington) Victims of domestic violence (California, Connecticut, New York, Illinois and Rhode Island) Employers must ensure that their workplace policies keep up with the expansion of protected classes under state and local anti-discrimination laws. Employers should review and revise their discrimination policies to address any new protected classes in the locations where their employees are located. Additionally, employers should monitor for state and local legislative action expanding protected classes that may impact their workforce. Pay Transparency Pay transparency laws have increased in recent years, and states continued to pass and introduce pay transparency legislation in 2024. In general, pay transparency is when an employer openly communicates pay-related information to prospective and current employees through established practices. These laws aim to address pay inequality and promote wage transparency by requiring employers to disclose compensation information and increasing employee access to salary data. While these laws vary in their requirements, they often require employers to post salary ranges in job postings or disclose salary information to existing employees and job applicants. Colorado started the trend of pay transparency laws when it enacted the first legislation of its kind in 2021. Between 2021 and 2024, additional pay transparency laws took effect in Maryland, Connecticut, Nevada, Rhode Island, Washington, California, New York and several municipalities. More states continued the trend in 2024, with new pay transparency legislation taking effect in Hawaii and the District of Columbia, along with expanded requirements in Maryland. Additional pay transparency laws will take effect on Jan. 1, 2025, in Illinois, Minnesota and Vermont and on July 31, 2025, in Massachusetts. As applicable laws and regulations related to pay transparency vary based on jurisdiction, employers must consider their legal obligations. This involves any jurisdiction where their employees physically work. Some jurisdictions’ laws only require employers to provide pay ranges if the candidate requests it; others, like California’s pay transparency law, require employers to disclose this information upfront. Given the rapid spread of pay transparency laws, even if employers are currently unaffected by pay transparency mandates, they should consider developing strategies to address this issue, as pay transparency likely already impacts them directly or indirectly. Employers can protect themselves and help ensure compliance with applicable laws by understanding applicable pay transparency requirements and regularly reviewing job postings. Employers should consider implementing practices— such as publishing pay scales for their open positions or hosting informational training sessions on pay-related topics — and updating their employment policies accordingly. NLRA Employee Rights Section 7 of the NLRA grants employees the right to engage in concerted activity for the purpose of collective bargaining and mutual aid or protection. These protections apply to both unionized and non-unionized non-supervisory employees. Concerted activity generally includes any activity by a group of employees attempting to improve wages, hours and working conditions for the group. As a result, the NLRA generally prohibits employers from maintaining or applying policies that interfere with employees’ rights to engage in union or other concerted activities. In recent years, the NLRB has been very active in enforcing the NRLA. During the first half of FY 2024, there was a 7% increase in unfair labor practices (ULP) charges. This increase in ULP charges follows a trend over the last few years. For example, in FY2023, ULP charges increased 10% compared to FY 2022 and 19% in FY 2022 compared to FY 2021. In addition to prioritizing enforcement actions, the board has expanded potential remedies under the NLRA, placed restrictions on confidentiality and non-disparagement provisions in severance agreements of non-supervisory employees, and revised its test for determining whether an employer’s policy or workplace rule infringes on employees’ protected concerted activity.Therefore, it’s critical that employers ensure their workplace policies related to employee conduct and speech do not infringe upon employees’ rights under Section 7. Employers should consider reviewing the following policies: Personal conduct Non-disparagement Conflicts of interest Confidentiality provisions related to wages, discipline, investigations and harassment complaints Outside employment Audio and video recording in the workplace Restrictions on speaking to the media Electronic communications Complaint policies Class action waivers Dress codes and uniform policies Solicitation and distribution policies At-will employment waivers Social media policies Moving into 2025, employers should review their workplace policies to make sure they are not drafted in a way that may chill an employee’s right to organize and engage in protected concerted activity or address whistleblower activity. This Compliance Bulletin 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. ©2024 Zywave, Inc. All rights reserved.

By gaining a better understanding of employee preferences with Benefitwave, a Midwest-based engineering firm with over 400 employees received valuable insights on where to invest and what changes to implement in their benefits packages for 2025. What is BenefitWave? BenefitWave is a survey tool that transforms traditional feedback methods. Leveraging cutting-edge technology and drawing on decades of consulting expertise, we help unravel what truly matters to employees by presenting benefit trade-offs to help employers better understand employees' benefit preferences to maximize their benefits program. The Situation The engineering firm sought to gain deeper insights into what their employees valued most as they considered potential changes to their benefits offerings. The company was evaluating several modifications, including: Slight adjustments to the medical plan Introducing a Volunteer Time Off Day Modifying the retirement match To achieve this, they partnered with C&B to implement an innovative employee survey that also explored mental health resources and the competitiveness of their benefits. Why They Needed Change Employee Satisfaction:  Understanding employee preferences was crucial for enhancing satisfaction and retention, ensuring that benefits aligned with what employees valued. Competitive Advantage:  In a tight job market, attractive benefits are essential for attracting and retaining top talent, prompting to reassess their offerings. Financial Considerations:  Potential changes to the 401(k) match and medical contributions could significantly impact employee morale, making it vital to gauge sentiment before making decisions. Mental Health Support:  With growing awareness of mental health issues, it was important to evaluate the effectiveness of their resources, particularly for higher-income employees. Strategic Investment:  Gaining insights into employee values would guide in making informed investments in their benefits package for 2025 and beyond. Key Results The Cottingham & Butler Approach Expert Guidance Our experienced consultants help every step of the process – building, refining, distributing, and analyzing your survey. They possess deep industry knowledge which plays a crucial role in aligning employee needs with cost-effective benefit solutions. Trade-Off Preferences Understanding trade-off preferences is key to discovering what employees value most. By presenting various benefit options and their trade-offs, employers can identify priorities and what sacrifices employees are willing to make, leading to more relevant benefits packages. Data-Driven Design Data-driven design is essential for creating tailored benefit programs that attract and retain talent. By analyzing employee feedback and utilization rates, organizations can pinpoint key decisions that influence satisfaction, ensuring benefits are competitive and aligned with employee needs.

At Cottingham & Butler, we strive to be "Better Every Day", not only at work, but with our involvement within our community as well. This belief stemmed the idea for an internal organization, called the C&B Better Initiative , powered by our people. To be apart of this grou p, teammates donate $100 per quarter. During the quarterly meetings, attendees hear from three incredible organizations and learn about the work they are doing for residents within our community.  Th is gives our teammates an opportunity to listen, learn, and ask questions. Upon hearing from each organization, they vote on the which they believe is most deserving, and the full $12,500 from that quarter goes to the respective winner.   Recently, was the Q4 meeting and celebration, where team members heard impact stories from past winners, listened to the top three organizations for the quarter, and voted on this quarter's grant recipient. The three organizations our people heard from were Convivium, St. Mark Youth Enrichment, and Dubuque Food Pantry. The first place grant recipient was Convivium! Due to the generosity of our team, all three organizations were able to walk away with a donation! After this recent event, our people have given over $180,000 since 2021 for this initiative.   When talking to Vice President in Employee Benefits, Jackie Ronning. She reflects on what it has meant to give back to her community.   "I have always felt passionate about giving back," Jackie Ronning said. "When I was a child, my family benefited from some non-for-profits in my community. I have never forgotten the impact that even a small gesture can mean, so I try to give back when I can. I also know that there are many organizations that I just don’t know about here in the Dubuque community. The C&B Better Initiative has provided a really unique opportunity to learn about the needs in our community and also helps identify where our collective money can make the biggest impact." With a little team work, you can accomplish great things. Our team at Cottingham & Butler was able to come together and make an impact on our community. We are looking forward to giving back to more local organizations with this initiative, and helping our community become "Better Every Day". Ready to make a difference? Discover how you can join our team of changemakers! Seeking assistance for your organization? Visit Grants Homepage | Community Foundation of Greater Dubuque ( dbqfoundation.org )   to learn more and apply for our grant.

As we close the books on 2024, our captive insurance program continues to demonstrate exceptional value for our members. The numbers tell a compelling story of financial returns, operational efficiency, and strategic risk management that sets our program apart from others in the trucking industry. The past year has delivered outstanding results for our trucking captive members. We’ve maintained an impressive 99.7% voluntary retention rate across all trucking captive members – a testament to the program's enduring value and member satisfaction. Our commitment to proactive renewal management has paid off. We released renewal terms on average 50 days prior to their renewal date across all seven trucking captives. This early notification gives members an abundance of time for strategic planning and decision-making. The financial benefits have been particularly impressive. We're pleased to report that 40% of trucking captive members received an Auto Liability rate decrease this renewal, while an even more substantial 76% of members saw a decrease in their Workers' Compensation rates. Additionally, our program returned $19M in dividends to trucking captive members in 2024, demonstrating the significant financial advantages of participation. Our strong 2024 performance demonstrates the success o f our captive insurance program. For companies seeking greater control and financial returns from their insurance programs, Cottingham & Butler's captives continue to deliver proven results and member satisfaction. Contact your Cottingham & Butler captive expert t o see how these captive results could positively impact your business!

The Affordable Care Act (ACA) made widespread reforms to health plan coverage when it was enacted in 2010. Since then, changes have been made to various ACA requirements for employer-sponsored health coverage. These changes include annual cost-of-living increases to certain ACA dollar limits, adjustments to ACA reporting requirements and updates to preventive care coverage guidelines. Changes to some ACA requirements will take effect in 2025 for employers sponsoring group health plans. For example, the affordability percentage under the ACA’s employer mandate rules for applicable large employers (ALEs) will increase slightly for plan years beginning in 2025, which may provide ALEs with more flexibility when setting their employee contribution rates. To prepare for 2025, employers can use this checklist to review these ACA requirements and develop a compliance strategy. Employers should ensure that their health plan documents, including the summary of benefits and coverage (SBC), are updated to reflect any new plan limits. Employers should also ensure that up-to-date information is communicated to employees at open enrollment time. Plan Design Changes The following plan design requirements have changed for 2025: Limits on cost sharing for essential health benefits; Coverage affordability percentage under the employer mandate rules; and Dollar amounts for calculating penalties under the employer mandate rules. Reporting Deadlines The following deadlines apply for reporting under Sections 6055 and 6056: March 3, 2025 : Individual statements for 2024 must be furnished by this date. An alternative method of furnishing Form1095-B is available; and March 31, 2025 : Electronic IRS returns for 2024 must be filed by this date. Links and Resources IRS Rev. Proc. 2024-35 indexed the ACA’s affordability percentage for plan years beginning in 2025. IRS Rev. Proc. 2024-14 modified the penalty amounts under the ACA’s employer mandate for 2025. CMS guidance established the cost-sharing limits for 2025 plan years. Plan Design Changes Overall Cost-sharing Limits Confirm that your plan’s out-of-pocket limit for essential health benefits (EHB) does not exceed the ACA’s limit for the plan year beginning in 2025.  Effective for plan years beginning on or after Jan. 1, 2025, a health plan’s out-of-pocket limit for EHB may not exceed $9,200 for self-only coverage and $18,400 for family coverage. This limit applies to all non-grandfathered group health plans, including fully insured and self-funded plans. Any out-of-pocket expenses required by or on behalf of an enrollee with respect to EHB must count toward the cost-sharing limit. This includes deductibles, copayments, coinsurance and similar charges but excludes premiums and spending on noncovered services. Also, plans that use provider networks are not required to count an enrollee’s expenses for out-of-network benefits toward the ACA’s cost-sharing limit. If you have a health savings account (HSA)-compatible high deductible health plan (HDHP), keep in mind that the plan’s out-of-pocket maximum must be lower than the ACA’s limit. For 2025, the out-of-pocketmaximum for HDHPs is $8,300 for self-only coverage and $16,600 for family coverage . Health Flexible Spending Account (FSA) Limits If you have a health FSA, confirm that its dollar limit on employees’ salary reduction contributions will not exceed the adjusted limit for the plan year beginning in 2025. The ACA imposes a dollar limit on employees’ pre-tax contributions to a health FSA. This limit is indexed each year for cost-of-living adjustments. An employer may set their own dollar limit on employees’ contributions to a health FSA as long as the employer’s limit does not exceed the ACA’s maximum limit in effect for the plan year. For plan years beginning in 2025, the health FSA limit is $3,300. If you have a health FSA that allows carryovers of unused amounts, confirm that the maximum unused amount from a plan year starting in 2025 that is allowed to be carried over to the immediately following plan year beginning in 2026 does not exceed the adjusted limit. For plan years beginning in 2025, the health FSA carryover limit is $660. First-dollar Preventive Care Coverage Confirm that your health plan covers the latest recommended preventive care services without imposing any cost sharing.  Non-grandfathered health plans must cover certain preventive health services without imposing cost-sharing requirements (i.e., deductibles, copayments or coinsurance) when the services are provided by in-network health care providers. These preventive health services include, for example, many cancer screenings, blood pressure, diabetes and cholesterol tests, vaccinations against diseases, and counseling on topics such as quitting smoking and losing weight. This coverage mandate also includes preventive health services for women, such as well-woman visits, breastfeeding support, domestic violence screening and contraceptives. The ACA’s preventive care guidelines are periodically updated based on new medical research and recommendations. Updated guidelines generally take effect for plan years beginning on or after one year from the date the updated guideline is issued. Health plans are required to adjust their first-dollar coverage of preventive care services based on the latest preventive care recommendations. More information on the recommended preventive care services is available from  HealthCare.gov . Excepted Benefit Health Reimbursement Arrangement (HRA) If you offer an excepted benefit HRA, confirm that its maximum benefit amount for the plan year beginning in 2025 does not exceed $2,150. Employers with traditional group health plans may offer a limited benefit HRA that is exempt from the ACA’s market reforms. This HRA, called an excepted benefit HRA, can be used to reimburse employees’ eligible medical care expenses, up to $1,800 each year, as adjusted by the IRS for inflation. For 2025 plan years, the maximum benefit for excepted benefit HRAs is $2,150. Grandfathered Plan Status If you have a grandfathered plan, determine whether it will maintain its grandfathered status for the 2025 plan year.  Grandfathered plans are exempt from some of the ACA’s mandates. A grandfathered plan’s status will affect its compliance obligations from year to year. Here are some additional points to keep in mind: If a plan will lose its grandfathered status for 2025, confirm that the plan has all of the additional patient rights and benefits required by the ACA for non-grandfathered plans. This includes, for example, coverage of preventive care without cost-sharing requirements. If a plan will keep its grandfathered status, continue to provide the Notice of Grandfathered Status in any plan materials provided to participants and beneficiaries that describe the benefits provided under the plan (such as the plan’s summary plan description and open enrollment materials). A model notice  is available from the Department of Labor (DOL). Employer Mandate Rules ALE Status for 2025 Will you be an ALE for 2025?  The ACA’s employer mandate rules apply only to ALEs. ALEs are employers with 50 or more full-time employees (including full-time equivalent employees) on business days during the preceding calendar year. Employers determine each year, based on their current number of employees, whether they will be considered an ALE for the following year. Under the ACA’s employer mandate rules, ALEs are required to offer affordable, minimum value (MV) health coverage to their full-time employees (and dependent children) or pay a penalty. An ALE will be subject to penalties if one or more full-time employees receive a subsidy for purchasing health coverage through an Exchange. An individual may be eligible for an Exchange subsidy either because the ALE does not offer coverage to that individual, or offers coverage that is unaffordable or does not provide MV. If you answered “no,” you can stop completing this section of the checklist. Because your company is not an ALE for 2025, the ACA’s employer mandate rules do not apply. Offer of Health Plan Coverage Do you offer health coverage to your full-time employees? To correctly offer coverage to full-time employees, ALEs must determine which employees are full-time employees under the ACA’s definition. A full-time employee is an employee who is employed, on average, at least 30 hours of service per week (or 130 hours of service in a calendar month). The IRS provides two methods for determining full-time employee status for purposes of offering coverage: the monthly measurement method and the look-back measurement method. If you answered “no,” your company will be subject to penalties if one or more of your full-time employees receives a subsidy to purchase health coverage through an Exchange. Is your health plan coverage affordable? Health plan coverage is considered affordable if the employee’s required contribution to the plan does not exceed 9.5% of the employee’s household income for the taxable year (as adjusted each year). The affordability test applies only to the portion of the annual premiums for self-only coverage and does not include any additional cost for family coverage. Also, if an employer offers multiple health coverage options, the affordability test applies to the lowest-cost option that provides MV. Because an employer generally will not know an employee’s household income, the IRS has provided three optional safe harbors that ALEs may use to determine affordability based on information that is available to them: the Form W-2 safe harbor, the rate of pay safe harbor and the federal poverty level (FPL) safe harbor. For plan years beginning in 2025, the adjusted affordability percentage is 9.02%. This is an increase to the affordability threshold from the 2024 plan year when the affordability percentage was 8.39%. As a result, employers may have more flexibility when setting employee contribution levels for the 2025 plan year. For example, the maximum monthly contribution for ALEs with calendar-year plans that use the FPL safe harbor is $113.20 for 2025 (up from $101.94 for 2024).   If you answered “no,” your company will be subject to penalties if one or more of your full-time employees receives a subsidy to purchase health coverage through an Exchange. Does your health plan coverage provide MV? A health plan provides MV if the plan’s share of the total allowed costs of benefits provided under the plan is at least 60% of those costs. Three approaches may be used for determining MV: an MV calculator, design-based safe harbor checklists or actuarial certification. In addition, any plan in the small group market that meets any of the “metal levels” of coverage (i.e., bronze, silver, gold or platinum) provides MV. In addition, plans that do not provide inpatient hospitalization or physician services (referred to as non-hospital/non-physician services plans) do not provide MV.  If you answered “no,” your company will be subject to penalties if one or more of your full-time employees receives a subsidy to purchase health coverage through an Exchange. Possible Penalty Amounts If your company may be liable for an ACA penalty, calculate the possible penalty amount. Depending on the circumstances, one of two penalties may apply under the ACA’s employer mandate rules: the 4980H(a) penalty or the 4980H(b) penalty. Here’s an overview of these penalties: Under Section 4980H(a), an ALE will be subject to a penalty if it does not offer coverage to “substantially all” full-time employees (and dependents) and any one of its full-time employees receives an Exchange subsidy. For 2025, the 4980H(a) monthly penalty is equal to the ALE’s number of full-time employees (minus 30) multiplied by 1/12 of $2,900 for any applicable month; and Under Section 4980H(b), an ALE offering coverage to “substantially all” full-time employees (and dependents) may still be subject to penalties if at least one full-time employee obtains an Exchange subsidy because the employer’s coverage is unaffordable or does not provide MV or the ALE did not offer coverage to all full-time employees. For 2025, the 4980H(b) monthly penalty assessed on an ALE for each full-time employee who receives a subsidy is one-twelfth of $4,350 for any applicable month. However, the total penalty for an ALE is limited to the 4980H(a) penalty amount. Reporting of Coverage (Code Sections 6055 and 6056) Affected Employers Is your company subject to ACA reporting under Code Sections 6055 or 6056? The following employers are subject to ACA reporting under Internal Revenue Code (Code) Sections 6055 and 6056: Employers with self-funded health plans (Section 6055 reporting) ALEs with either fully insured or self-funded health plans (Section 6056 reporting) Employers who are not ALEs and have fully insured health plans are not subject to these ACA reporting requirements. Employers subject to this reporting must file certain forms with the IRS each year and provide annual statements to individuals who are covered under the health plan (under Section 6055) and each of the ALE’s full-time employees (Section 6056). Note that ALEs with self-funded plans are required to comply with both reporting obligations. However, to simplify the reporting process, the IRS allows ALEs with self-funded plans to use a single combined form to report the information required under both Sections 6055 and 6056. If you answered “no,” you can stop completing this section of the checklist, as your company is not subject to ACA reporting under Sections 6055 or 6056. File Electronic Returns by Deadline For the 2024 calendar year, file electronic returns with the IRS by March 31, 2025. Under Code Section 6055, reporting entities will generally file Forms 1094-B (a transmittal) and 1095-B (an information return). Under Code Section 6056, entities file Forms 1094-C (a transmittal) and 1095-C (an information return). Employers reporting under both Sections 6055 and 6056 (i.e., ALEs with self-funded plans) use a combined reporting method by filing Forms 1094-C and 1095-C. The normal deadline for electronic ACA reporting is March 31 each year. Reporting entities may receive an automatic 30-day extension to file with the IRS by completing and filing Form 8809 (Application for Extension of Time To File Information Returns) by the due date of the returns. Provide Individual Statements by Deadline For the 2024 calendar year, provide individual statements by March 3, 2025. Written statements must be provided to individuals within 30 days of Jan. 31, 2025. Because the deadline falls on a weekend, the individual statements must be furnished by the next business day, which is March 3, 2025.  An alternative method of furnishing Form 1095-B is available. Under this alternative method, an employer must post a clear and conspicuous notice on its website stating that responsible individuals may receive a copy of their statement upon request. The notice must be posted by the due date for furnishing ACA statements and generally remain posted until Oct. 15. Patient-Centered Outcomes Research Institute (PCORI) Fee Pay PCORI Fees (Self-funded Plans only) Pay PCORI fees by July 31, 2025, for plan years ending in 2024. Under the ACA, employers with self-funded plans must pay PCORI fees each year. These fees are reported and paid using IRS Form 720 (Quarterly Federal Excise Tax Return). For fully insured plans, the health insurance issuer is responsible for reporting and paying these fees. PCORI fees are due each year by July 31 of the year following the last day of the plan year. For plan years ending in 2024, the PCORI fee payment is due July 31, 2025. Disclosure Requirements SBC Provide an updated SBC in connection with the plan’s open enrollment period for 2025. Health plans and issuers must provide an SBC to applicants and enrollees to help them understand their coverage and make coverage decisions. The SBC should be included with the plan’s enrollment materials. If coverage automatically renews for current participants, the SBC must generally be provided no later than 30 days before the beginning of the new plan year. The SBC must follow strict formatting requirements. Federal agencies have provided templates and related materials , including instructions and a uniform glossary of coverage terms, for health plans and health insurance issuers to use. It should be updated before the plan’s open enrollment period to reflect any changes in coverage for the upcoming plan year. For self-funded plans, the plan administrator is responsible for providing the SBC. For insured plans, both the plan and the issuer are obligated to provide the SBC; however, this obligation is satisfied for both parties if either one provides the SBC. Typically, the issuer will prepare the SBC for an insured health plan, although the employer may need to provide it to employees. Employee Notice of Exchange Provide all new hires with a written notice about the ACA’s health insurance Exchanges. The DOL has provided  model Exchange notices for employers to use, which require some customization. Notice of Patient Protections Provide a Notice of Patient Protections if your health plan requires participants to designate a participating primary care provider. Under the ACA, group health plans and issuers requiring the designation of a participating primary care provider must permit each participant, beneficiary and enrollee to designate any available participating primary care provider (including a pediatrician for children). Additionally, plans and issuers providing obstetrical/gynecological care and requiring the designation of a participating primary care provider may not require preauthorization or referrals for obstetrical/gynecological care. If a health plan requires participants to designate a participating primary care provider, the plan or issuer must provide a notice of these patient protections whenever the summary plan description (SPD) or similar description of benefits is provided to a participant. If a plan is subject to this notice requirement, it should be confirmed that it is included in the plan’s open enrollment materials.  Model language is available from the DOL. Grandfathered Plan Notice If you have a grandfathered plan, make sure to include information about the plan’s grandfathered status in plan materials describing the coverage under the plan, such as SPDs and open enrollment materials. Model language is available from the DOL. This Compliance Overview 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. ©2024 Zywave, Inc. All rights reserved.

President Joe Biden signed two bills into law on Dec. 23, 2024, that will streamline the Affordable Care Act's (ACA) reporting requirements under Internal Revenue Code Sections 6055 or 6056. These changes affect how employers and health coverage providers (reporting entities) must provide information to the IRS about health plan coverage and related statements to individuals. Individual Statements Only Required Upon Request Under existing rules, reporting entities must provide annual statements to each individual who is provided minimum essential coverage (under Section 6055) and each full-time employee of an applicable large employer (under Section 6056). These statements are provided using Forms 1095-B and 1095-C; however, the IRS currently allows Forms 1095-B to be provided to individuals upon request if certain requirements are satisfied. The Paperwork Burden Reduction Act essentially codifies this alternative manner of furnishing Forms 1095-B and extends this flexibility to furnishing Forms 1095-C. Accordingly, reporting entities are no longer required to send Forms 1095-B and 1095-C to covered individuals unless a form is requested. Reporting entities must give individuals timely notice of this option in accordance with any requirements set by the IRS. Requests must be fulfilled by Jan. 31 of the year following the calendar year to which the return relates or 30 days after the date of the request, whichever is later. Electronic Consent for Individual Statements The IRS currently allows reporting entities to offer Forms 1095-B and 1095-C to individuals electronically. The Employer Reporting Improvement Act co difies this flexibility and provides that statements can be provided electronically to individuals if they have affirmatively consented “at any prior time” (unless they have revoked such consent in writing). Substituting Birth Dates for TINs The new legislation codifies the ability under Section 6055 to substitute a covered individual’s birth date in lieu of their taxpayer identification number (TIN), without the requirement to first make reasonable efforts to obtain the TIN. Other ACA Pay-or-Play Provisions Applicable large employers, or ALEs (generally those with 50 or more full-time employees), are subject to IRS penalties if they do not offer affordable minimum essential coverage under the ACA’s employer shared responsibility (“pay-or- play”) rules. The new legislation increases the time ALEs have to respond to IRS penalty assessment warning letters from 30 days to 90 days. The legislation also imposes a six-year time limit on when the IRS can try to collect assessments.

In the challenging landscape of transportation insurance, delivering value isn't just about finding coverage—it's about building relationships and leveraging expertise to create tailored solutions. When a devastating truck fire threatens to derail insurance costs, most companies brace for skyrocketing premiums. But for one Missouri-based transportation company, this potential crisis became a testament to the power of strategic insurance partnerships. Transportation Consultant, Carly Hermann and Account Administrator, Deanna Gudenkauf partnered together with their client and turned what could have been a financial setback into an unexpected win.   Understanding the Client's Needs At the beginning of our partnership, the company consisted of 6 trucks and 16 trailers, specializing in long-haul refrigerated transport. Like most motor carriers at this time, pricing is a major concern with freight rates being down and insurance pricing rapidly on the rise. Our team prioritized finding exceptional reefer coverage without limitations on mechanical breakdown or driver error, while avoiding exclusions that could affect hard liquor transport. The client also emphasized the importance of efficient communication, rapid certificate processing, instant cargo limit updates online, and comprehensive documentation for shipper contract requirements.   Navigating Renewal Challenges After working together for nearly four months, an unexpected claim occurred that created challenges for both the motor carrier and our agency. A truck fire resulted in a total loss, reducing the company's operational fleet and raising concerns about future renewal rates in an already challenging marketplace. Despite this significant loss during a policy year—a $65,000 claim resulting in a 74% loss ratio—the carrier's renewal offer came in at $93,27 3. While this increase fell below the industry average, when considering the complete pricing picture, motor carriers face the frustration of finding an extra $6,000 . Creating a Strategic Solution Our approach combined several key elements to address these challenges: Comprehensive market exploration to identify optimal coverage options Strategic separation of cargo coverage to maximize cost efficiency Leveraging strong carrier relationships to negotiate better terms Collaborative teamwork between producer and account administration Three months before renewal, we developed a comprehensive plan. This included identifying promising markets, preparing the carrier's narrative, and building a compelling case for why they deserved better terms than their data might suggest. Through careful negotiation and close collaboration with the client on expectations, we achieved a breakthrough solution. The final package delivered premium savings of $16,488, reducing the total premium to $76,784.43.   "Everyone has their own perception of price savings," Carly notes, "but to be able to come in below the current pricing and put money back in a client's pocket, it's the best feeling as an agent."   Looking Forward This success story exemplifies our commitment to delivering value beyond basic insurance coverage. By working closely with motor carriers to effectively tell their story, leveraging market expertise, maintaining strong carrier relationships, and providing dedicated customer service, we continue to demonstrate our value as a trusted partner in transportation insurance.   The most rewarding aspect of this renewal wasn't just the significant premium savings—it was proving that even in challenging circumstances, with the right approach and team, we can exceed client expectations and strengthen long-term partnerships.   Are you interested in learning more about how we can help optimize your transportation insurance program? Contact our team today to discuss your specific needs.