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Field Notes · The Renewal-Season Read

The State of the Union.

A full read of the healthcare market heading into renewal season, for the people who carry it on the P&L — curated to your chair, scaled to your plan. No script. No pitch. Your renewal is already being priced.

Chad Palm · Benefits Consultant · Dillingham Benefits  ·  918-200-5631
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Make this read your own

Scale the whole report to your plan.

100covered lives
or exactly  $ /employee/mo (PEPM)
Don't know your PEPM? Here's how to figure it.

Take the company's annual cost for medical + pharmacy — what the business actually pays after employee payroll contributions come out. Divide by your enrolled employees. That's PEPY (per employee per year). Divide by 12 and you have PEPM. It's on your renewal workbook, or your controller can pull it from the GL in about five minutes.

Per employee · PEPM$833
Employer-net cost today$1.0M
In 5 years at an 8% trend$2.9M
Extra cash drawn along the way$2.7M
If you bend trend 3 points — saved by 2031$1.1M
— daysto your renewal.

Figures scale from your employer-net cost per employee at an ~8% trend — directional, not a quote. Pick a range or enter your exact PEPM, and every dollar figure below reflects your number.

Assumptions, stated plainly: your employer-net cost per employee per year (the range chip or exact PEPM you set above — $10,000/yr if untouched) and an 8% annual trend (2026 group health is tracking ~6.5–9.5% across Mercer / PwC / Aon; 8% is the round planning figure). Directional planning math — not a quote.
PEPM$10,000 ÷ 12 months= $833/mo
Cost today100 × $10,000= $1,000,000
In 5 yrs @ 8%$1,000,000 × 1.08⁵= $1,469,328
Cash drawn, 5 yrΣ each year’s spend above today, yrs 1–5= $1,335,929
Bend to 5% savesΣ (8% path − 5% path), yrs 1–6= $780,790
Same formulas a CFO or controller would run — reproducible in a spreadsheet in two minutes. Move the slider and every line recomputes.
Before you turn the page

The whole market, on one page.

The largest variable expense on your P&L is also the one the market won't correct for you. Three forces push that cost toward your renewal. A set of levers pushes back. And the window to pull them closes before the renewal arrives. Most leaders meet that as a surprise. It isn't one — here's the map.

I · The Frame
Cycles vs. Compounds

Commercial insurance just turned soft after the longest hard market since the 1980s. Health doesn't turn. It compounds — on a line two-to-four times larger.

I
II · Done To You
The Tab, Premium, Wave & Duty

Government underpayment, an arbitration system off by 280×, a pharmacy pipeline the formulary can't absorb, and a new wave of fiduciary lawsuits. Four forces, one direction.

II
III · You Hold
Where The Number Bends

Net pharmacy cost, the GLP-1 channel, reading your own claims before the carrier does, the pool you're standing in, and the calendar. Together they bend the curve — the other way.

III
IV · The People
What It's Really About

Every dollar trend eats is a dollar that didn't hire, didn't retain, didn't fall to margin. The capital it consumes, and the people you can't replace.

IV

Commercial insurance cycles. Healthcare compounds. The market eventually corrects one. It does not correct the other.

Who’s reading this? Pick your seat —

Are you a

Pick the chair that’s yours — the whole read re-curates to it: which sections are “one of yours,” the lens on each Movement, the questions that build your exposure map. Not sure? Keep flying — you can switch any time from the menu up top.

Finance
Operations & ownership
People
I
Movement I
Field Notes · The Renewal-Season Read

The Frame.

Before the drivers, the one distinction that decides how a finance team should treat its second-largest line: this market doesn't cycle. It compounds.
Who this moves: Everyone at the table
I · The Frame

Same six years. Opposite directions.

Property & casualty broke its twenty-seven-quarter climb and turned negative in early 2025 — the way cycles do. Employer health kept compounding straight through it. Same economy, same six years. After the cross point, one line bends down on its own. The other keeps climbing onto a line two-to-four times larger.

6.5%
Projected 2026 employer health cost increase — highest since 2010 (MercerMercer 2025 National Survey of Employer-Sponsored Health Plans — 6.5% projected 2026 increase after plan changes.)
~9%
What that increase would have been with no plan changes at all
4th
Consecutive year of elevated trend, after a decade averaging ~3%
Cumulative Rate Change Since 2019
Commercial P&C is cooling. Employer health is accelerating. Solid = actual through 2025; dashed = projected.
+0%+20%+40%+60%+80% TODAY P&C +36% Health +73% '19'20'21'22'23'24'25'26'27'28

Sources: MarshMarsh Global Insurance Market Index Q1 2025 — commercial P&C turned negative early 2025. · CIAB Commercial P/C Index · KFF 2025 · Mercer/Aon 2026. At an 8% trend, healthcare cost doubles every 9 years; P&C at ~1.5% doubles every 47.

The Frame · one question

Are you still managing your health line the way you manage the lines that cycle — waiting it out?

II
Movement II
Field Notes · The Renewal-Season Read

The Forces Done To You.

Four pressures bearing down on your renewal from outside the building. Three are done to you. None corrects itself — and one now has your name on it.
Who this moves: CFO & Owner — cost, risk, exposure
II · The Arbitration Premium

Off by two hundred eighty times.

The No Surprises Act routed out-of-network billing fights to arbitration in 2022. Federal officials modeled the volume before launch — about seventeen thousand disputes a year. Put the forecast next to reality and the scale tells the story. Every one of those repriced claims has to land somewhere. It lands inside next year's premium.

Federal IDR Disputes · What Was Modeled, What Arrived
The hairline is the forecast. The gold bar is three years of reality — off by roughly 280×.
THE OFFICIAL FORECAST · 2022, PER YEAR 17,000 WHAT ACTUALLY ARRIVED · THROUGH END OF 2025 4,800,000

Sources: Health Affairs / Georgetown CHIRHealth Affairs & Georgetown Center on Health Insurance Reforms analysis of CMS IDR data, 2025. · CMS No Surprises Act IDR reports. Providers win ~88% of resolved cases at ~8.9× the insurer benchmark.

4.8M
Total IDR disputes filed through 2025, vs. 17,000/yr projected
88%
Share of resolved disputes that providers win
8.9×
Typical arbitration award, as a multiple of the insurer benchmark
One question

How much of your last three renewals was arbitration premium — a cost you never voted for, that the letter never named?

II · The Pharmacy Wave

The cost that's still ahead of you.

Pharmacy trend is running 11–12% — well above the ~8.5% medical trend — and it accelerates from here. The plan designs that absorb the 2027–2028 wave are set long before the drug shows up on a claims report. By the time a $3M therapy lands, the design that pays for it is already in place. Or it isn't.

2026
The GLP-1 Expansion

Oral weight-loss GLP-1s broaden prescribing; direct-to-employer channels go live. Category projected past $130B globally by 2030.

2027
The Gene-Therapy Wall

Dozens of cell & gene approvals a year. Single treatments $2–4.25M — price points where rebate math no longer applies.

2028
The Specialty Tipping Point

Specialty passes ~55–60% of total pharmacy spend. The biosimilar offset can't keep pace with reference-drug economics.

One question

Was your pharmacy strategy built for the drugs on last year’s claims report — or the ones the 2027–2028 pipeline is about to deliver?

III
Movement III
Field Notes · The Renewal-Season Read

The Levers You Hold.

The forces are done to you. These are not. The lines you can actually pull — where the number bends, and the honest cost of pulling them.
Who this moves: CFO & Owner — where the number bends
III · The PBM Black Box

The number the report is built to hide.

A rebate is not a discount. It's a placement fee — a payment a manufacturer makes to a PBM for favorable formulary position. The drug with the largest rebate wins the position, and it's almost always the most expensive drug on your plan. Same drug class, two options. Tap the one you think costs the plan less.

Looks like the win
Drug A · preferred · bigger rebate
Drug A
Gross cost $6,000
Rebate −$2,000
Net to plan$4,000
✓ Actually cheaper
Drug B · lower rebate · lower net
Drug B
Gross cost $3,800
Rebate −$200
Net to plan$3,600
Drug B costs the plan $400 less per script — but the rebate report makes Drug A look like the win. Most employers never receive net cost as a single auditable figure.
One question

Do you know your plan's true net pharmacy cost — not gross spend, not rebate income, but the single auditable figure after every upstream deduction?

III · The GLP-1 Channel

The drug everyone wants. The bill you can route.

"Cover it or cut it" was never the real choice. The real question is which channel the drug travels through — a plan-design decision, not a coverage surrender. Same medication, same member, a fraction of the exposure. Switch the path.

Lands on the plan$800–1,000+/mo

Lilly Connect offers Zepbound at $449/mo direct-to-employer; cash channels (NovoCare, TrumpRx) run $149–449/mo. Same drug — it just never enters the channel that marks it up. New programs; terms move quarter to quarter, and the carve-out has to be structured correctly.

One question

Your people are going to get these drugs one way or another. Is your plan paying the channel that marks them up — or the one that doesn’t?

III · The Other Side Of The Move

Two shapes of the same year.

Moving off fully-insured means trading a fixed, predictable number for a variable one you now own. You keep the good years. You also own the bad months. The flat line is what you buy today. The jagged line is what self-funding feels like — and the bad month arrives first, weeks before stop-loss reimburses.

Your Plan · Monthly Claims
Stop-loss caps the catastrophic top. The month-to-month path is yours. Scaled to 100 lives.
$0K$150K$300K$450K stop-loss caps the catastrophic top fully-insured premium — one flat number the bad monthyou save here JFMAMJJASOND

A normal month near $167K can spike past $400K+ — paid from operating cash, weeks before stop-loss reimburses. You're buying a better average by accepting a worse worst-month.

One question

If your plan had its worst month next quarter, do you know what would leave the account before stop-loss paid you back?

IV
Movement IV
Field Notes · The Renewal-Season Read

The People & The Capital.

What the number is really made of, and who it's really about — the capital it consumes, the people you can't replace, and the benefit nobody reaches for.
Who this moves: Owner & HR — talent and the human cost
IV · The Capital It Consumes

The capital it consumes.

A dollar absorbed by trend is a dollar that didn't fund a hire, open a territory, replace equipment, or fall through to margin. At 8% compounding on the second-largest line of the P&L, that isn't a benefits decision. It's a capital-allocation decision the company makes by default — every renewal, without ever framing it as one.

An 8% Trend On Your Plan · Five Years Out
$2.0M$2.9M

About $2.7M of cash drawn along the way, none of it ever put to a decision. Below the operating line it concentrates: in a business valued on a multiple of EBITDA, every recurring avoidable dollar is multiplied against enterprise value.

The Capital

Has the team that pays for the plan ever framed the trend as a capital-allocation decision — or does it just happen at renewal?

IV · The People You Can't Replace

The family hands its hardest job to your best.

There's a line item that never appears on your P&L, because no one bills you for it — and it isn't happening after hours. It's the call to a parent's specialist, the hold music with a hospital three states away. The person who ends up managing a family's crisis is usually the same person managing the most at work. The load doesn't spread evenly. It concentrates on the people already carrying the most.

63M
U.S. family caregivers — nearly 1 in 4 adults
6 in 10
Family caregivers who also hold a job
$34B
Lost by employers a year to caregiving (HarvardHarvard Business School, The Caring Company — up to $34B/yr lost to care of employees' loved ones over 50.)
One question

Which of your people could you not afford to lose — and what's keeping them that a competitor couldn't undo with one phone call?

V
Movement V
Field Notes · The Renewal-Season Read

The Way Through.

The forces are mapped and the levers named. This is the order you actually pull them — the moves that bring the number down now, and the ones that hold it flat after.
Who this moves: Everyone at the table — the answer half of the read
V · The Way Through

Bring it down now. Then hold it flat.

Left alone, this cost compounds and the market won't correct it. So the work has two jobs, in order: reduce the number now — wring out the spending that buys no health — then hold it flat while the trend pulls back. Every move serves one of those jobs. None is a teardown.

The Two Jobs · Your Plan
The grey line is the trend left alone. The gold line is the work: a step down now, held flat after.
$1.6M$2.0M$2.4M$2.8M $2.94M · trend left alone $1.90M · the way through reduce now ↓hold it flat → 202620272028202920302031

Illustrative mechanism, not a forecast. Baseline holds the read's 8% trend; the gold path shows the shape the moves are built to produce — a year-one reduction, then a held line. Endpoints scale with your plan.

1
The Front Door — Primary Care They Can Reach
Move the everyday 80–90% of care to a setting people can actually use during the workday.
2
The Guide — Navigation & Advocacy
One number to call instead of guessing — so confusion stops becoming cost.
3
The Pharmacy Route — Cost-Plus & Guided Specialty
Pay generics at acquisition cost; guide specialty one case at a time.
4
The High-Cost Care — Centers of Excellence & RBP
Point the few claims that do the most damage at the best outcome and the lowest price.
One question

Does your plan get watched year-round like any compounding line — or opened once a year at renewal?

Your read · assembled from your answers
Answer the questions through the read, and your exposure map builds here.
Tap the one-question prompts in each Movement — Yes / No / Not sure. They never leave this page; they just assemble the short list of where your plan looks exposed, so the walk starts from the truth instead of a pitch.
P.S. —

You don't need a teardown.

Most plans need three or four tailored moves — and the leverage to make them exists before the renewal does, not after. This isn't a quote and it isn't a pitch. It's a walk through your plan, line by line, the way a CFO walks a P&L. Some plans don't have much sitting unused. If yours is one of them, you'll know inside twenty minutes — and we'll both move on.

Your plan inputs and exposure map ride along, so the walk starts where the read left off. Nothing else — no list, no drip.