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To explain what an MCS-90 form is and what it provides, it is important to understand the regulations put in place that make the MCS-90 necessary. The need for an MCS-90 endorsement starts out in part because of the Federal Motor Carrier Act of 1980.  This act states that each motor carrier participating in interstate, for-hire commerce, is required to show proof that they have a financial responsibility equal to or greater than the minimums set by each state.  Each motor carrier can show proof of this financial responsibility in one of three ways. The motor carrier can choose to  self-insure their company. By self-insuring, the motor carrier is essentially stating that they have the financial responsibility to cover any and all claims that arise from their company’s negligence and that they are legally liable to pay. The motor carrier can choose to provide proof of financial responsibility by providing a  surety bond . A surety bond is a promise for one party (the party who issued the surety bond) to pay on behalf of another party (the party who the bond was issued to) in case they fail to pay. The motor carrier can choose to procure insurance  through the standard market. If, and when, the motor carrier chooses this option, this is when the MCS-90 endorsement will come into play. The MCS-90 is nothing more than a guarantee that there will be some source of funds to pay for a loss in which the insured was legally liable.  This guarantee is mainly for the purpose of the public in ensuring them that there will be no financial consequences if a motor carrier doesn’t have the minimums required.   The MCS-90 states that it “covers all vehicles owned, operated, or maintained by the insured regardless of whether or not each motor vehicle is specifically described in the policy.”  However, if a claim is paid out under the MCS-90, the insurance company may recoup its losses by subrogating the claims paid against the motor carrier.  This is another reason why it is so vitally important to have all equipment listed on a scheduled unit policy. In conclusion, the MCS-90 is a very complex and confusing endorsement but one that is very vital to a motor carrier.  While it does not provide the insurance itself, it is an important part of a motor carrier’s portfolio and can go a long way to help motor carriers and insurers protect themselves. References: https://www.fmcsa.dot.gov/documents/forms/r-l/mcs-150-instructions-and-form.pdf https://www.rsiinsurancebrokers.com/5_09-what-is-an-mcs-150-form-filing-/ https://www.jjkellerservices.com/articles/your_mcs150_keep_it_current.html

On May 12, 2025, President Donald Trump issued an executive order  (EO) that aims to bring the prices Americans pay for prescription drugs in line with those paid by similar nations. According to a White House fact sheet , the prices Americans pay for brand-name drugs are more than three times the price other nations pay.  In April, President Trump signed another EO aimed at lowering prescription drug prices, which included a variety of directives related to the Medicare program and the pharmaceutical industry. The directives may not have an immediate impact on drug costs, as they will take time to implement. Key Directives The most recent EO outlines a number of actions intended to lower prescription drug prices in the United States. Among other things, the EO directs: The U.S. Trade Representative and Secretary of Commerce to take action to ensure foreign countries “… are not engaged in practices that purposefully and unfairly undercut market prices and drive price hikes” in the U.S.; The Trump administration to communicate price targets to pharmaceutical manufacturers; and The Secretary of Health and Human Services (HHS) to establish a mechanism through which American patients can buy their drugs directly from manufacturers who sell to Americans at a “Most-Favored-Nation” price. Notably, if drug manufacturers fail to offer most-favored-nation pricing, the EO directs the Secretary of HHS to: Propose rules that impose most-favored-nation pricing; and Take “other aggressive measures to significantly reduce the cost of prescription drugs to the American consumer and end anticompetitive practices.” This includes, but is not limited to, enforcement action by the U.S. Federal Trade Commission. Potential Legal Hurdles While the EO directs the Secretary of HHS to communicate most-favored-nation price targets to pharmaceutical manufacturers within 30 days, it is expected to face legal challenges. Industry professionals reference a similar proposal from Trump’s first term, which aimed to link Medicare payments for certain medications to the lowest prices paid by other countries. This proposal was blocked by federal courts for not adhering to the notice and comment process required by the Administrative Procedure Act. Thus, the immediate impact on drug costs remains to be seen.   As the rules associated with this new order take shape, we will continue to keep you informed about the potential effects these changes may have on your health benefits offerings.  If you have any questions, please contact your Cottingham & Butler representitive today.

Many myths exist about captive insurance – and most are simply inaccurate, unhelpful, and are holding far too many businesses back from achieving their best results. Regardless of the many misconceptions, we’re here to share the truth about member-owned group captives and the advantages they provide to best-in-class companies. Myth 1 – My Company’s Too Small for a Captive One prevalent perception about captives is that they are reserved only for the largest companies. While it’s true that single-parent captives are generally formed by larger organizations, small to midsize companies can also enjoy the benefits of a captive by joining other like-minded companies in a member-owned group captive. Group captives specifically exist to bring together mid-sized businesses so they can gain the insurance negotiating power of their bigger competition. Yes, certain types of companies are stronger candidates for group captive insurance than others– primarily well-performing businesses that actively invest in their safety programs. These best-in-class companies that remain in the standard market can actually end up limiting their growth in the long run by subjecting themselves to the same adverse market as other businesses that might not be of the same caliber. Myth debunked: When it comes to who is best suited for a captive, it’s not only for the largest organizations. The truth is, only the most safety-conscious, financially strong, and best-performing companies are a good fit.  Myth 2 – One Catastrophic Loss Will Bankrupt the Captive  What happens if you have a million-dollar claim while in a captive? Despite common perception—the captive is not likely to face bankruptcy. Ultimately, this myth stems from a general misunderstanding of how captives truly work. When people hear ‘self-insurance,’ they often assume that means they are on the hook for every potential claim and dollar spent. In reality, part of the members’ premiums are allocated to the group’s loss fund to pay for claims (up to a certain retention), and the remaining goes towards a re-insurance program that protects members from any larger losses. Some companies may hesitate to take higher deductibles or retentions because of perceived uncertainty. However, this is exactly how insurance is designed to work and is most cost-effective when you retain and proactively manage as much risk as possible, and only use insurance for catastrophic losses. Myth debunked: Catastrophic claims are often unpredictable and can happen to even the safest companies. In the captive, part of your investment is always in reinsurance to limit loss and protect members from larger-than-expected claims and any subsequent issues. Myth 3 – I’ll Be Stuck Paying for Everyone Else’s Losses  In the traditional insurance market, it’s no secret you are sharing risk with the entire industry – both the good and the bad. Regardless of your loss history, rates are impacted by the collective insurance marketplace, not your individual experience – meaning the best-performing companies are paying for those with poor performance and more claims. So, what’s different in the captive? The most crucial differentiator is that you know who your risk-sharing partners are. You choose them. Members are all similarly situated companies who share a commitment to safety and have common financial interests. Yes– by pooling your exposure and risk of loss, you have accepted the possibility of paying for the other’s losses. However, the captive is strategically managed to predict and control losses and members only assume risk in the smaller, more predictable loss layer – the remaining is protected by reinsurance. Myth debunked: In both the traditional market and in a group captive, there is risk-sharing. The difference is simply with whom. The captive is designed to group like-minded, safety-conscious companies that have a positive loss history and continue to manage risk and improve costs. Myth 4 – Captives Are More Expensive  As covered earlier, in the traditional insurance market, companies transfer risk to a third-party insurer that collects a premium and requires a deductible – if you have a good loss history, the premium you pay subsidizes the other insureds whose losses are not as good. This option gives you little control and your good performance is to the benefit of the insurance carrier. Click here to discover the Cottingham & Butler Captive Advantage! While the upside to the traditional market is simplicity and low start-up costs, the disadvantage is often exorbitant rate hikes, capacity issues, and claim disputes – all meaning more expensive premiums and sunk costs. Captives have proven to be less costly and more efficient because the structure provides a premium rate that reflects the organization’s unique exposures, as opposed to market rates that reflect industry averages and typical exposures. While it’s true that there are upfront costs in a captive, these initial costs should be viewed as an investment. Captive insurance is generally part of a company’s long-term strategy, where the investment into the strategy typically generates a return in the form of dividends. Myth debunked: Captives are a true performance-based insurance solution. It’s an investment that generates an ROI, not an expense like a traditional insurance program. A well-run captive will reduce insurance costs, improve cash flow and members will share in the underwriting profits that typically would go back 100% to your insurance carrier. Key Takeaways There are plenty of myths that exist about captives, most of which are designed to make the programs seem scary and risky, but it’s important to remember: Y ou don’t need to be a mega-corporation to qualify for a group captive, but your company should be financially sound and maintain a favorable loss history. Reinsurance is built into the captive to protect members from catastrophic claims events. Captive members share risk with only the best like-minded, safety-conscious companies that have a favorable loss history and are committed to managing risk and improving costs. A captive is a long-term investment that reduces insurance costs, improves cash flow, and rewards great performance by sharing in the underwriting profits.

Imagine the following scenario:  you’re in your office when you get a call from one of your foreman that OSHA has just shown up to your jobsite.  The Compliance Officer is telling your foreman that they are following up on an anonymous complaint and they would like to walk the jobsite to conduct an inspection.  Your mind races to try to figure out who could have made the complaint and what it could possibly be about.  You tell your foreman that you will get to the jobsite as soon as you can, but you know that it may already be too late to prevent a citation. Has this happened to you? If it hasn’t, it’s likely that it will. Under the Biden administration, OSHA is increasing its number of safety officers so that it can conduct more inspections. Furthermore, if a bill before Congress is passed then maximum fines could increase significantly. The bill proposes to raise the maximum fine for willful or repeat violations of OSHA workplace safety rules from $136,532 to $700,000, with a $50,000 minimum. The failure-to-abate fine would increase from $13,653 to $70,000. One violation could effectively put your company out of business, especially since the company is likely to receive multiple citations. OSHA typically prioritizes inspections based on 4 categories: Imminent danger – Reasonable certainty of a fatality — therefore top priority inspection. Fatality/catastrophe – A report was made to OSHA and you can expect an inspection ASAP. Complaints/Referrals – A worker filed a complaint about safety or health hazard — lower priority inspection. Programmed inspections – Covers industries with high injury and illness rates, specific hazard etc. This is the level of most inspections. What can you do to survive an inspection? First , do you have a written internal guideline for OSHA inspections?  If you don’t, create one immediately and make sure leadership, safety, superintendents, foreman and even your laborers and operators know what to do if OSHA shows up on a job site. Second , know how the inspection process works and what you should do to protect the company. OSHA does not and will not notify you of an inspection in advance.  In fact, there’s a good chance that before making their presence known to your crew that they have already watched your operations from afar.  You have the right to refuse the inspection and request that the officer get a warrant, but this is not advisable in most situations. There are three parts to an OSHA visit: The Opening Conference: The OSHA officer will identify themselves, show a credentialed badge, and state the purpose and scope of their visit.  Make sure that you write down the officer(s) name and serial number as you may not see this information again until a citation is issued. The Inspection or Walk Around : This is their primary purpose for the visit.  Review the scope of their visit and keep them within the scope – for example, take them directly to the area of the jobsite that they wish to see and take the most direct route to that area. The Closing Conference: This is where the officer will identify potential concerns and discuss next steps. The officer may request that you provide them with various documents within a certain time frame.  Ask the officer to make the request for documents in writing, such as in an email.  Be sure to provide only what is asked for.  This discussion may or may not occur the day of the visit. Third , approach this scenario knowing that OSHA is there to save lives and prevent injuries.  Getting defensive and combative is likely not going to be helpful.  Work with the officer in a manner of cooperation and partnership. Fourth , be prepared to address the critical areas the officer will focus on: Compliance issues Training records required by OSHA standards Records of injuries and illness – OSHA 300 log and 300A summary for 5 years. Medical exams when required by OSHA standards Proper PPE Proper posting of required notices – for example, the 300A summary  must be posted from February 1 to April 30th On the inspection tour or walk around, make sure you do the following: Walk with the CSHO and never leave them alone or without an escort. Make sure everyone is wearing the correct PPE including the CSHO. Identify and photograph the same conditions the CSHO does – and take detailed notes on what the CSHO is identifying and correct any unsafe conditions or behaviors immediately as this can build “good faith” with the CSHO.  WARNING – be careful because you do not want to agree that a hazard exists. Make sure the CSHO knows all photos are trade secrets. If an employee is to be interviewed, be aware they could be interviewed in private. However, if the person being interviewed is an 'agent' of the company—someone authorized to act on behalf of the company who can give direct orders or levy disciplinary actions (such as managers, supervisors, but not leads) -they have the right to have legal representation present during the interview. CSHO could attempt to increase the scope of the inspection, but try to keep them on task as discussed in the opening conference. If asked questions by the CSHO, do the following: Pause – think about your answer. Only answer the question asked. Avoid arguing with the CSHO – it will get you nowhere and you will likely lose. Once the inspection is over, you may not hear anything for several weeks or months because OSHA has up to 6 months to issue a citation. Citations and penalties can be issued only by the Area Director and will arrive via certified mail. As the employer, you are required to post the citations for 3 days or until abated– whichever is longer. Penalties may be reduced based on your good faith in work with the CSHO, the size of your business and your inspection history. As mentioned, there are several different violation types: Willful: This is bad because it means that you knew that there was an issue and that you intentionally and knowingly committed a violation. Serious:  There is substantial probability of death or serious injury and you likely knew or should have known the hazard existed. Other-Than-Serious: A violation has a direct relationship to safety and health, but likely would not cause death or serious physical harm. Repeated: A violation that is the same or similar to a previous violation – this could result in a significant penalty. Remember, there is an appeal process if you face citations. This could be informal or formal and could escalate up to an administrative law judge for a ruling. Even if you do not dispute the circumstances of the citation you can still dispute the classification of the citation.  For instance, you can ask that a Serious be reduced to an Other-Than-Serious. This will reduce the penalty and may make a difference in how future citations of a similar nature are classified. In order to survive an OSHA inspection, being prepared is critical. Have your guidelines written out and reviewed by your team.  Make sure that you or a member of your team are trained in OSHA rules specific to your business and can address issues before they become a violation. Work with an outside party to conduct a mock-OSHA inspection.  Some OSHA agencies in certain states will conduct these for you. This has the added benefit of helping build “good faith” should an actual inspection occur. Make sure you can document all of your safety training and that new hires and/or temporary employees receive safety training. Finally, be honest, cooperative and courteous. The OSHA officer has a job to do, just like you, and has a shared common goal - to make sure your employees go home safe to their loved ones. For further information on mock OSHA inspections or developing OSHA guidelines for your operation, please contact your Cottingham & Butler representative.

Hear directly from Karen Smerchek, Veriha Trucking President and TCA President, on how Safety Excellence has driven her business towards success. As one of our captive members, prioritizing safety transformed their business, reduced incidents, and improved their bottom line. Impact at a glance Ready to Take Control of Your Insurance Program? Cottingham & Butler offers captive solutions designed specifically for quality transportation companies. Our transportation captives provide: Greater control over your insurance program Potential returns of underwriting profit and investment income Stability during insurance market fluctuations Direct access to loss data and improved claims outcomes Industry-specific risk management resources Connect with Experts Learn more about our transportation captive programs and how they can benefit your company.

In today's competitive trucking industry, both owner-operators and small fleets face critical decisions about insurance coverage that can significantly impact their bottom line. For motor carriers, implementing strategic insurance approaches—particularly group insurance programs—can strengthen relationships with owner-operators while managing operational costs. Here's how different insurance strategies can drive growth for operations of all sizes. Key Benefits of Group Insurance Programs Cost Savings By offering a group insurance plan, motor carriers can often negotiate better rates than individual owner-operators could get on their own. This can lead to significant cost savings for both. Simplified Administration Managing insurance policies can be complex and time-consuming. By offering a group insurance program, motor carriers can streamline the process, making it easier for owner-operators to get the coverage they need without the hassle of shopping around. Enhanced Coverage Group insurance plans can offer more comprehensive coverage options that might not be available to individual owner-operators. This can include additional protections like Downtime, Personal Contents, and more. Attracting and Retaining Talent Offering a robust insurance program can be a significant incentive for owner-operators to choose a particular motor carrier. It shows that the carrier is invested in their well-being and can help attract and retain top talent. Legal Compliance Ensuring that all owner-operators have the necessary insurance coverage helps motor carriers stay compliant with federal and state regulations, reducing the risk of fines and legal issues. Broadening Lines of Coverage As your operations expand, consider adding new types of endorsements which lessen the frequency of claims that may land on your primary policies. By adding profitable lines of coverage, such as Occupational Accident coverage, a motor carrier will be capable of reducing future increases in rates for their other facilitated coverages. Immediate Cost-Reduction Opportunities Access exclusive group rates through strategic owner-operator associations Implement certified safety programs that directly lower your premiums Bundle multiple coverage types for additional savings Partner with other small operators to access fleet-level discounts Growth-Oriented Coverage Solutions As your operation grows, your insurance strategy should evolve. Our team helps you: Scale coverage efficiently with your business growth Add strategic endorsements to control claim frequency Implement profit-focused coverage lines like Occupational Accident insurance Maintain compliance while optimizing costs Are you interested in learning more about how we can help you and your fleet?  Contact your Cottingham & Butler representative.

A multi-national company, with about 2,000 employees had been experiencing an increase in costs without receiving creative solutions from their current broker. Cottingham & Butler’s in-depth analysis of benchmarking comparison, cost, communication, and compliance discovered areas of optimal improvement. It was revealed that there was room for superior service capabilities and financial opportunities that could be implemented within the current program to provide cost-reducing solutions and a streamlined transition plan. Our Results An Overall Plan Evaluation We reviewed all of the company’s current offerings, coverages, and administrative practices under applicable laws and determined many areas of improvement. A New & Better Benefit Program We implemented a new benefits administration system, and communication plan and expanded to 10 new carriers and 20 lines of coverage to provide employees with a choice where it matters. Taking the Steps to Reduce Cost To reduce costs, we conducted an eligibility audit on spousal surcharges, transitioned coverages to better network discounts and services, reduced administrative spending, stepped away from a broker benefits system, and implemented an in-house benefits administration team. Providing Value & Cost Savings Solutions We were able to implement and execute a 3-year strategic plan that saved money and provided additional value to both the employees and the employer. Within the first year alone, they saved over $1M.

When one of Iowa's largest construction companies, operating six distinct business entities, needed to strengthen their safety program, the challenge was clear: transform multiple independent safety approaches into one cohesive strategy.   Safety Program Assessment Initial evaluation of the company's six business units revealed significant opportunities to enhance their safety programs. Each operation maintained its own safety protocols, creating inconsistencies in their risk management approach and limiting their ability to leverage shared best practices.   Our diagnostic revealed critical areas for improvement: Fragmented safety programs across construction operations Inconsistent regulatory compliance protocols Varying levels of safety committee effectiveness Unaligned accident investigation procedures Different approaches to safety training and goals   The SafetySMART Solution The Cottingham & Butler team utilized SafetySMART's diagnostic tool to assess each entity's safety program maturity and develop a unified approach. Our comprehensive solution included: Standardized safety program implementation across all operations Enhanced safety training protocols and materials Structured safety committee development Unified accident investigation procedures Measurable safety goals and metrics   The program's ability to generate a detailed risk summary and solution roadmap proved particularly valuable, allowing leadership to visualize strengths and opportunities across their six business units.   Elevate Your Safety Program SafetySMART delivers diagnostic insights focused on regulatory compliance, safety program management, and organizational safety culture. Our evaluation identifies your current strengths and provides tailored recommendations to enhance your safety program.   Schedule an initial assessment to benchmark your safety practices against industry standards and receive strategic recommendations for enhancing your safety program's effectiveness. Ready to take your safety to the next level?  Contact your C&B representative to learn more!

As a dedicated broker in the construction industry, we pride ourselves on going above and beyond to meet the evolving needs of our clients. Recognizing the critical importance of subcontractor prequalification and the power of analytics, we have forged strategic partnerships with leading firms to provide comprehensive solutions. One such partnership is with Maple Insight, a company formed to address these specific industry challenges and deliver exceptional value through innovative analytics. A well-structured prequalification process can be the key to securing the right project partners and avoiding the risks of costly Subcontractor delays. For Construction Managers and General Contractors (CM/GCs), prequalification is essential for identifying Subcontractors who meet both financial and operational requirements. For Subcontractors, a thorough prequalification submission can unlock new project opportunities. This article provides actionable steps for both CM/GCs and Subcontractors to optimize the prequalification process. By emphasizing relevance, precision, and clear communication, here are a few strategies for making the prequalification process as effective as possible for all involved. Focus on Relevant Information Construction Managers : Design your prequalification process to gather only information that genuinely matters. Avoid generic questions that add little insight. For instance, asking Subcontractors about their largest project completed may not be useful for assessing a Subcontractor’s fit for a smaller, highly specialized, or time-sensitive project. Further, information revealed by questions regarding legal and safety history often must be verified independently anyways to ensure accuracy, regardless of the response. If the process does not yield reliable, relevant data that screens Subcontractors for the unique needs of each project, it risks becoming a cumbersome formality. Subcontractors : Invest the necessary time to provide complete, honest, and relevant information. Ensure each response is accurate, detailed, and clear. Avoid submitting incomplete or vague answers just to move through the application quickly - mismatched numbers or unclear responses can decrease your chances of award if the CM/GC team must validate your information further. A reliable, complete submission is not just a compliance step; it is a chance to stand out and make a strong impression.   Treat It Like a Job Interview Construction Managers : Each submission should be evaluated with the project’s unique needs in mind. Avoid a one-size-fits-all approach; instead, consider the Subcontractor’s suitability for the specific project type and the acceptable risk level. Rather than relying on annual reviews, request updated prequalification submissions for each bid and evaluate each Subcontractor based on the unique needs of the project and the timing of the award. Business circumstances can change, and this approach provides a current picture of each “applicant,” helping you to make informed decisions. Subcontractors : Present your firm as you would in a job interview, tailoring your responses to the project's specific needs. For example, curating a list of references from projects similar to the one you are bidding on is more relevant than listing only large projects. A follow-up with the CM/GC purchasing team (as appropriate) to emphasize your interest and offer additional information can also set your firm apart, especially if the CM/GC staff is not already familiar with your company. The more trust you can build in a prospective client, and the easier you can make their decision, the better your chance of earning a repeat client.   Quantify Risk for Clear Decision-Making Construction Managers : Make data-driven prequalification decisions. Instead of relying on subjective ratings like “medium risk” or letter grades, quantify default risk in financial terms to better evaluate risk/reward balance. As yourself: does the potential financial upside justify the risk? Or do the risk indicators suggest the need for additional protective measures? When risks are expressed in quantified terms, teams can make more informed, objective decisions, which ultimately helps keep projects on schedule and within budget. Subcontractors: When CM/GCs use data-driven insights to make decisions, it is important to provide them with high-quality data. For instance, self-prepared financial documents often present challenges to the CM/GC who must analyze them and assess your appropriateness for a project. Paying an accountant for Reviewed financials may seem costly upfront, but it provides the high-confidence data that CM/GCs need. Providing high-quality and verified data points (in any part of the application, not only the financial component) differentiates your firm and enhances your chances of success.   A successful prequalification process does more than eliminate unfit Subcontractors—it lays the groundwork for long-term partnerships between CM/GCs and dependable trade professionals. By following these strategies, CM/GCs can achieve more informed decision-making, while Subcontractors gain a stronger platform to secure new business and build a lasting reputation. Written by Thomas Kellogg, President of Maple Insight in partnership with Cottingham & Butler.

As we reported at the beginning of the year, the Paperwork Burden Reduction Act was signed into law allowing employers to meet Form 1095 distribution requirements for the 2024 reporting year by posting a notice of availability and then only distributing upon request . On February 21, 2025, the IRS released Notice 2025-15 providing further detail on how to satisfy the notice requirement and confirming that such notice must be posted by March 3, 2025 for the 2024 reporting year.  If you still choose to distribute the 1095 forms to all employees, those must be delivered by March 3, 2025. Form 1094 along with all Form 1095s must be submitted electronically to the IRS by March 31, 2025. Failure to timely distribute or report complete, accurate information can result in penalties up to $330/form. Alternative Manner of Furnishing – Posting Notice of Availability If you choose to post the notice instead of delivering the 1095 forms, please follow the requirements just released by the IRS and use the Sample Notice provided at the end of this Alert.  The notice requirements are as follows: A clear and conspicuous notice must be posted on a website that is reasonably accessible to all possible Form 1095 recipients (i.e., full-time employees and individuals covered under the employer’s level-funded or self-funded plan, if applicable). Therefore, a benefits portal or payroll portal that is only available to current employees is unlikely to work. The employer’s public-facing website is probably more appropriate. A statement reading “Tax Information” on the website’s main page in an appropriate font-size along with visual clues or graphics to draw attention could then lead to a secondary page including the actual notice. For the 2024 reporting year, the notice must be posted by March 3, 2025 and remain in the same location on the website through October 15, 2025. The notice must include an email address, physical address, and telephone number that can be used to request a copy of Form 1095. If after posting notice of availability the employer receives a request for a Form 1095, the Form 1095 must be provided within 30 days and would have to be hand delivered or mailed unless the employer obtains specific consent from the individual to provide the Form 1095 electronically. Sample Notice A model notice has not been made available, but something like the following may be appropriate:   IMPORTANT HEALTH COVERAGE TAX DOCUMENTS​ The 2024 Form 1095s are prepared and available upon request. The Form 1095s provide information about offers of coverage made to full-time employees [ if your plan is self-funded, also include: “as well as coverage information for those who enrolled in ABC Company’s group health plan ”]. To request a copy of your Form 1095 or for further information about Form 1095s, you can reach out to [ include contact name or department ] via [must include an email address, physical mailing address, AND telephone number ].​ If you have any questions about your reporting or posting responsibilities, please contact your Cottingham & Butler service team today.

In today's economy, skyrocketing healthcare costs create significant challenges for employers and employees alike. How can organizations provide valuable benefits while managing expenses? The Family Advantage Health Plan offers an innovative solution – providing eligible employees with 100% healthcare coverage for their families while helping employers save 5-15% on health plan costs. Key Benefits This program requires no changes to your current plan, networks, or broker relationships. Employees receive a payroll bonus to enroll in another employer's health plan, plus full reimbursement for all out-of-pocket expenses through a Health Reimbursement Arrangement. Employees with higher healthcare needs gain complete coverage, while employers improve their risk profile and reduce costs – a true win-win. Simple Eligibility Two requirements apply: Employees must have been enrolled in your major medical plan for at least 12 months They must have access to another employer-sponsored health plan (typically through a spouse) How It Works Participants enroll in their spouse's employer plan as primary insurance and the Family Advantage Health Plan as secondary coverage. They receive a debit card for smaller expenses and an app for claiming larger reimbursements. Additionally, families receive approximately $50 per covered member monthly to offset premiums. On average, employers save $10,000 for every family of four that transitions to this program. Learn More Watch our video below to discover how the Family Advantage Health Plan can revolutionize your benefits strategy while reducing healthcare expenses.

Being the subject of a roadside inspection or FMCSA investigation can be overwhelming, especially if your business involves hauling hazardous materials. Our latest webinar examined how hazardous material roadside inspections are conducted and how to improve hazardous material shipping and transportation safety. Our experts outlined the key regulations associated with common violations that can lead to an investigation, and best practices for preparedness and compliance to ensure the safe and successful transportation of hazardous materials. Key Takeaways Having general knowledge of the Hazmat Regulations is essential before accepting any hazmat load. Roadside inspections play a key role in safely transporting hazardous materials. Common violations that focus on hazmat, such as failing to have the required insurance limits, proper registrations, non-compliant shipping papers, securement, and proper labeling of loads, can lead to serious consequences. It's critical to adhere to these regulations to prevent potential hazards.   Many violations and hazardous materials incidents can be prevented by properly training all hazmat employees to recognize their role. Each employee plays a vital part in preventing violations while transporting hazardous materials.   Further education, which should include emergency response information and accident prevention methods and procedures, is a crucial step in preventing accidents. It's important to continuously update your knowledge in this field. Click here to view the presentation.