Cadillac Tax” Hikes Coming in 2022, Many Employers Are Altering Their Benefit Packages Now

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December 5, 2019

Dear Majority Leader McConnell and Minority Leader Schumer,

The undersigned organizations —a diverse group of employers, industries, health care stakeholders, unions, patient and disease groups — urge you to take immediate action to protect the health care of the more than 178 million Americans who receive health care coverage through an employer. We are asking you to swiftly, and fully, repeal the impending 40% tax on employer-provided health care before this onerous tax increase hits the pocketbooks of hardworking Americans.

In July, the House passed a bill fully repealing this tax by an overwhelming vote of 419 to 6 and that bill is currently awaiting action in the Senate.

The consequences of inaction are serious for hardworking American families. Employers are making decisions today to avoid this looming tax. Many millions of working Americans will pay more out of pocket for medical treatment or face reduced health coverage in narrower networks. According to Kaiser Family Foundation 2018 data, since 2010, health care deductibles have risen 89%, while wage growth has remained comparatively flat.

To avoid the huge “Cadillac Tax” hikes coming in 2022, many employers are altering their benefit packages now. Employers that offer non-calendar year health plans, could begin, as early as next year, enrolling people into health plans that could be subject to the tax.

While this tax was intended to only hit Americans with “gold-plated” plans, the reality is that very modest plans covering low- and moderate-income working families are projected to trigger the tax simply because they incur greater health expenses. The tax will disproportionately affect the health plans of women, seniors, rural communities, the sick, and the disabled. Small businesses that already struggle to offer health care coverage will also be heavily penalized. This tax has real and harmful consequences – Americans cannot afford to pay more for their health care.

Employer-provided coverage is the backbone of our health care system and the primary source of coverage for more than half of all Americans. According to recent polling, 93% of voters oppose taxing employer-provided health coverage.

The 40% “Cadillac Tax” on employer-provided health coverage is widely opposed by both Republicans and Democrats. Along with the 419 members of the House that voted to fully repeal this tax, there are 63 bipartisan Senate cosponsors of S. 684, the Middle-Class Health Benefits Tax Repeal Act of 2019.

Working families are already stretched too thin. They need a meaningful WIN—one that cuts taxes, lowers health care costs, and protects employer-provided health care coverage. It all starts with repealing the “Cadillac Tax.”

Let’s work together to keep health care affordable and available for 178 million Americans.

Sincerely,

3 Rivers Communications Aero OpCo LLC A.T. Kearney Aerospace Industries Association Accurate Machine and Manufacturing, Inc. Aflac Achilles USA AFL-CIO Acme United Corporation AGC Nebraska Chapter Activision Blizzard AGC of Michigan Acuative Corporation AGC of Missouri Adams Publishing Group AGC of South Dakota, HHU Chapter AdamsWells Internet Telecom TV AGC of Western Kentucky Advanced Communications Technology, Inc. AGC of Wisconsin Advanced Technology Services AGC of Wyoming AdventHealth Agropur Inc.

Air Line Pilots Association Associated Wire Rope Fabricators AJ Benefit Solutions LLC Association of Flight Attendants-CWA AK Steel Corporation AssuredPartner of New Jersey LLC Alabama Associated General Contractors AT&T Alabama Association of Health Underwriters Atlas Copco North America LLC Alabama Retail Association Auditor of Pottawattamie County, Iowa Alabama Tire Dealers Association Auto Care Association Alaska Airlines Autobell Alaska Association of Health Underwriters Automotive Aftermarket Association of the Mid-South, Inc Albany Mutual Telephone Automotive Aftermarket Association Southeast, Inc Alcon Laboratories Aviation Partners Boeing ALDO Group Avnet, Inc. Alfred Nickles Bakery, Inc AWA Insurance Agency Allen Fairview Chamber of Commerce Balanced Rock Insurance, Inc Alliance Benefit Solutions Ballard Rural Telephone Cooperative Alliance for Retired Americans Barnes & Noble, Inc Alliance of Automotive Service Providers of Minnesota Barrett & Company, PLLC Alliance to Fight the 40 Bascom Mutual Telephone Co. AllianceBernstein LP Bates College Alliant Energy Corporation Bath Fitter Alliant Insurance Baylor College of Medicine Allover Media Baypromo llc ALOM Beam Suntory Inc. Alternative Benefit Concepts Beer Institute Alterra Mountain Company Beinhauer LLC Alton MultiSpecialists Ben Perry, McLennan County Commissioner PCT 4 Alverno Laboratories Benefit Foundations of America Alvogen Benevis, Corp Amalgamated Transit Union (ATU) Benson/San Pedro Valley Chamber of Commerce AMC Networks Inc. Benton Communications American AVL Berlitz American Benefits Council Bernalillo County Clerks Office American Council on Education BFL Construction Co. Inc. American Eagle Outfitters, Inc. BFS Capital American Engineering Testing Big Stone County American Federation of Teachers Big Y Foods, Inc. American Hotel & Lodging Association Biggs Insurance Services American Rental Association Billings Chamber of Commerce American Society of Association Executives BioBridge Global Americares BioKyowa Inc. America's Health Insurance Plans Black Hawk County Auditor Grant Veeder Amsted Industries Incorporated Blackfoot Communications, Inc. Anterra Management Corporation Blackfoot Telephone Cooperative, Inc. DBA Blackfoot Anvil International, LLC Blasingame Insurance APL (America) LLC Bloomin’ Brands, Inc. Applied Motion Systems, Inc. Blowing Rock Chamber of Commerce ArcelorMittal USA Blue Earth County Architectural Nexus, Inc. Blue Cross Blue Shield Association Arcwood Benefits Consulting, Inc. Blue Valley Tele-Communications, Inc. Ardmore Telephone Company BlueScope Steel North America Arizona Alliance for Retired Americans Boeing Arizona Association of Health Underwriters (AAHU) Boilermakers National Funds Arizona Chamber of Commerce and Industry Bolingbrook Area Chamber of Commerce Arkansas State Chamber/AIA Borough of Garwood ARKRAY, USA Bossier Chamber of Commerce Arthur Schuman Inc Bottineau County Ashland LLC Bravo Insurance Solutions Assoc Wall and Ceiling Contractors Breda Telephone Corp. Associated Construction Contractors of New Jersey British Swim School - East Valley Associated Contractors of New Mexico Brotherhood of Railroad Signalmen Associated General Contractors of America Bruker Corporation Associated General Contractors of Colorado Buckeye Valley Chamber of Commerce Associated General Contractors of MN Buffalo Niagara Partnership

Building Industry Association of Clark County Resources Bunzl Distribution Colo Telephone Company Business RoundTable Colorado State Association of Health Underwriters California Association of Health Underwriters (CAHU) Columbia Forest Products California Schools VEBA Columbia Insurance Group Cambium Networks, Inc. Columbiana Foundry Company Cambridge Telephone Company Communications Workers of America (CWA) Campbell County Chamber of Commerce Compass Benefit Advisors Campbell Petrie, Inc. Concordia Plan Services, The Lutheran Church - Missouri Synod CancerCare Connecticut Alliance for Retired Americans Canon Medical Systems USA, Inc. Conover Beyer Associates Capital One CONSOL Energy, Inc. Capital Region Chamber Consolidated Companies, Inc. Carey International, Inc. Construction Employers Association Carlisle Companies Incorporated Constructors Association of Western Pennsylvania Carlsbad Chamber of Commerce Converge Carlton County Cornerstone Financial Group, Inc. Carnahan & D'Sylva Enterprises, LLC Council on Foreign Relations Carnegie Hall County of Johnson, Kansas Carolinas AGC County of Otero (NM) Assessor Carothers Insurance Agency Crisp Insurance Advisors Carr Telephone Co Crown Holdings, Inc. Carroll County Chamber of Commerce Culp, Inc. Carson City Chamber of Commerce Cunix Insurance Services Carson Valley Chamber of Commerce Current Management Group, Inc. Cascade Communications Company Custom Control Sensors, LLC Cascade Utilities Cutter & Buck Cascade Valley Insurance Cuyahoga Community College Cass Communications Mgmt., Inc. CVS Health CAWA - Representing the Automotive Parts Industry Dallas-Fort Worth Business Group on Health Cedar Rapids Metro Economic Alliance Danville Mutual Telephone Company Central Kentucky Association of Health Underwriters Datalogic Central Louisiana Regional Chamber of Commerce David Weekley Homes Central Vermont Chamber Of Commerce Davis Chamber of Commerce CF Real Estate Services Dayton Superior Corporation Chandler Chamber of Commerce Deaconess Health System Chemung County Chamber of Commerce Delaware NAHU Chapter Chester County Chamber of Business & Industry Delta Air Lines, Inc. CHG Healthcare Denver Management Advisors, Inc. Chippewa County DI GEEK Chisago County Diamondhead Water & Sewer District Christian Brothers Employee Health Trust DigiCert Church of God Benefits Board, Inc. Dimora Brands Cigna Diocese of Baton Rouge Citizens Mutual Telephone Cooperative DirectPath, LLC Citizens Telephone Cooperative, Inc. Dixon Hughes Goodman LLP City of Central Point DMSI City of Ellensburg DocuSign City of Kent Dodge County City of Peoria DOLESE BROS CO City of St. Louis Dominican College CJK Group Domo, Inc. Clay County, Minnesota Dow Inc. Clean Water Services Downtown Chicago Association of Health Underwriters (CHAHU) Clear Lake Telephone Company Drug Plastics and Glass Cleaver-Brooks, Inc. Drywall & Interior Systems Contractors Association of NJ Clovis Unified School District DSM CMA CGM (America) LLC Dunkin' Brands Coca-Cola Consolidated dunnhumby Cochrane Cooperative Telephone Co Duo Broadband Colas Inc. DuPage Association of Health Underwriters Coleman County Telephone Cooperative, Inc. DuPont College and University Professional Association for Human Durez Corporation

East Texas Association of Health Underwriters Food Marketing Institute Eastern Slope Rural Telephone Association, Inc. Foothills Communications Eastex Telephone Cooperative, Inc. Forcepoint ECFC Ford Motor Company Echo Analytics Group Forever Living Products International Eden Autism Services, Inc. Fort Jennings Telephone Company Edison Electric Institute Frank Adams Wholesale Florist Inc. Edmond Chamber of Commerce Franklin County Board of Commissioners EDP Renewables North America LLC Fredericksburg Regional Chamber of Commerce Edwardsville/Glen Carbon Chamber of Commerce Fredrikson & Byron, P.A. Egyptian Telephone Cooperative Association Freeborn & Peters LLP EJA Capacity Benefits Agency LLC Freeborn County Eli Lilly and Company Freeman Heyne Schaller Ellie Mae Fremont Telecom Co. Ellsworth Cooperative Telephone Assn. Fresno County Ellucian Frisco Chamber of Commerce Employers Health Purchasing Corporation Garden of Life Employers’ Advanced Cooperative on Healthcare Garrett County Chamber of Commerce, Inc. EPCOR USA, Inc. GB Manchester, Inc. EPICTOUCH General Credit Forms Epson America, Inc. General Motors Company EQ Electric, Inc. Genesis Corp (dba Genesis10) Eramet Marietta Inc. Georgia Chamber of Commerce Erickson Financial Services, Inc. Gerdau Essex Realty Management, Inc. GHG Etex Telephone Coop., Inc. Gila River Telecommunications, Inc. Everence Gilbert Chamber of Commerce Eversource Energy Gilchrist Construction Company, LLC Ewing Electric, Inc. Global Atlantic Financial Company Executive Benefits Group, LLC Global Financial Credit, LLC Exelon Corporation Global Financial Resources, Inc. Fairview Health Services Global Security & Communication, Inc. Families USA Golden Belt Telephone Association Inc. Farmers Cooperative Telephone Company (IA) Golden Gate Association of Health Underwriters Farmers Independent Telephone Company (WI) Goodwill Industries of Southeastern WI Inc. Farmers Mutual Cooperative Telephone Company Inc (IA) Gorham Telephone Company Farmers Mutual Telephone (ID) Government Finance Officers Association Farmers Mutual Telephone Company (MN) Grant and Eisenhofer P.A. Farmers Telephone Cooperative, Inc (SC) Greater Cincinnati Association of Health Underwriters Fatboy Vapors Alaska, LLC Greater Irving-Las Colinas Chamber of Commerce Fatboy Vapors Oregon, LLC Greater Killeen Chamber of Commerce Fatboy Vapors, LLC Greater Louisville Inc. FCA US LLC Greater Philadelphia Assn of Health Underwriters Federated Telephone Cooperative Greater Philadelphia Business Coalition on Health FHN Greater Phoenix Association of Health Underwriters Field Museum Greater Phoenix Chamber Filer Mutual Telephone Company Greater Yakima Chamber of Commerce Financial Green Valley Sahuarita Chamber of Commerce & Visitor Center Firefly Benefits LLC Griffin Estep Benefit Group Firmenich Incorporated GRM Networks First Focus Campaign for Children Guess?, Inc. First Insurance Group of the Midwest GuideStone Financial Resources of the Southern Baptist FirstEnergy Convention FirstService Residential Gulf Coast Health Underwriters of Florida Fishers Island Development Corp. H&B Communications, Inc. Fishers Island Utility Company Hall & Associates Fishers Landing Internal Medicine Harbor Offshore, Inc. Five Area Telephone Hardenbergh Insurance Group Flexential Corp. Hardy Telecommunications, Inc. Flexicrew Technical Services Harrisonville Telephone Company Florida Alliance for Healthcare Value Hartwell Corporation Florida Alliance for Retired Americans Hawkins, Inc. Florida Association of Health Underwriters HD Supply

Health Action Council Health Agents for America, Inc. International Association of Machinists and Aerospace Workers HealthCare 21 Business Coalition International Brotherhood of Boilermakers Healthcare Purchaser Alliance of Maine International Brotherhood of Teamsters Heart of Iowa Communications Cooperative International Festivals & Events Association Heath Village International Franchise Association Heathen Brewing LLC International Union of Operating Engineers Hemingford Coop Telephone Co International Union of Police Associations Henderson Chamber of Commerce International Union, United Automobile, Aerospace & HERE Technologies Agricultural Implement Workers of America (UAW) Highland Chamber of Commerce Interstate Telecommunications Cooperative, Inc. Hipskind Seyfarth Risk Solutions LLC Iowa Association of Business & Industry HireVue Iowa Association of Health Underwriters HMS Insurance Associates, Inc Isanti County Holland America Line NV, Seabourn Cruises and Princess J&J Worldwide Services Cruises Ltd Janice Kwarta Hologic, Inc. Jefferson Chamber Home Telecom Jeffrey Enterprises Hospital for Special Care JH Lamb Household & Commercial Products Association JK Moving Services Houston Association of Health Underwriters John Hancock Life Insurance Co. (USA) Houston Methodist Johnson, Kendall & Johnson, Inc. HR Business Partner Jonah Energy LLC HR Policy Association JS & BK Insurance HTC (Horry Telephone Cooperative) Julia Dyckman Andrus Memorial, Inc. Hubbard County JVS Contracting, Inc. Hubbell Incorporated Kalida Telephone Co. Hughes-Norton Insurance Services Inc. Kampgrounds of America, Inc. Humboldt Chamber of Commerce Kanabec County Huttig Building Products KanOkla Networks Hycroft Mining Corporation Kansas Business Group on Health Hyundai Capital America Kansas Fiber Network IAHU Karen Hobbs, HR Consultant, University of New Mexico IBEW LOCAL UNION 220 Kelly & Associates Insurance Group (KELLY) IBM Kelly Snell, McLennan County Commissioner PCT 1 IBMSECU Kensington Church Idaho Associated General Contractors Kentucky Chamber of Commerce Idaho Insurance Specialists Keystone Farmers Coop Tel Idaho Retailers Association Kingdom Telephone Company IEAHU Inland Empire Association of Health Underwriters Koochiching County IHG Kyowa Kirin USA Holdings, Inc. IKEA North America Services, LLC L.L.D. Electric Co. IKEA Purchasing Services (US) Inc. Laboratory Corporation of America Holdings Illinois Chapter NECA Laborers' International Union of North America Illinois Tool Works Inc. Lakeland Communications Imerys Lakeshore Employee Benefits Immunomedics, Inc. Landmark Property Services, Inc. Independent Bakers Association Las Vegas Metro Police Department Employee Health & Independent Insurance Agents & Brokers of America Welfare Trust Independent Petroleum Association of America Le Sueur County Indiana Chamber of Commerce LeachGarner Industrial Constructors/Managers, Inc. Lehigh Valley Coop Telephone Association Industry Telephone Company Lehigh Valley Health Network Informatica LHC Group Ingevity Corporation LifeCare, Inc. Innovative Control, LLC Lincoln Association of Health Underwriters Integra LifeSciences Inc. Lindsay Goldberg Integris Health, Inc Littleton Public Schools Intel Corporation LiveRamp Intercept Pharmaceuticals LNE Communications International Alliance of Theatrical Stage Employees Lobosco Insurance Group, LLC International Association of Fire Fighters Lockheed Martin Corporation Lockton Companies

Lombard Chamber of Commerce Myron Corp LookAfter Hair Company NABET-CWA Local 59051 Loretto Telecom NAES Corporation Louisiana Association of Business and Industry NAHU-Northeast Indiana Chapter Louisiana Business Group on Health NAIFA-Alabama Lyon County NAIFA-Alaska Mabel Cooperative Telephone Company NAIFA-Arizona Machinists Union District 751 Retirement Club NAIFA-Arkansas Magna Hospitality NAIFA-California Mahnomen County NAIFA-Colorado Maine Association of Health Underwriters NAIFA-Connecticut Marana Chamber of Commerce NAIFA-Delaware Marathon County Board NAIFA-Florida Margaretville Telephone Co NAIFA-Georgia Marne Elk Horn Telephone Co NAIFA-Greater Washington, DC Marriott International, Inc. NAIFA-Guam Marsh & McLennan Companies, Inc. NAIFA-Hawaii Marshall Excelsior Company NAIFA-Idaho Mary Kay Inc. NAIFA-Illinois Maryland Chamber NAIFA-Indiana Massachusetts Association of Health Underwriters NAIFA-Iowa Massachusetts Food Association NAIFA-Kansas Matanuska Telephone Association, Inc. NAIFA-Kentucky McCarter Financial Group NAIFA-Louisiana McCarthy Holdings, Inc. NAIFA-Maine Meadowood Senior Living NAIFA-Maryland Mechanical Contractors Association of America (MCAA) NAIFA-Massachusetts Mecklenburg County, North Carolina NAIFA-Michigan Mediacom Communications Corporation NAIFA-Minnesota Medical College of Wisconsin, Inc NAIFA-Mississippi Meeker County NAIFA-Missouri Memphis Business Group on Health NAIFA-Montana Mentor Graphics Corp NAIFA-Nebraska Mercer NAIFA-Nevada Merrick & Company NAIFA-New Hampshire Metals Service Center Institute NAIFA-New Jersey MetroDenver Association of Health Underwriters NAIFA-New Mexico MGW Communications NAIFA-New York MICHELLE HUGHES CPA NAIFA-North Carolina Michigan State University NAIFA-North Dakota MicroPort Orthopedics NAIFA-Ohio MidAtlantic Business Group on Health NAIFA-Oklahoma Midstate Communications NAIFA-Oregon Midwest Automotive Parts & Service Association NAIFA-Pennsylvania Midwest Business Group on Health NAIFA-Puerto Rico Midwest Video Solutions NAIFA-Rhode Island Minnesota Association of Health Underwriters NAIFA-South Carolina Mobile Area Chamber of Commerce NAIFA-South Dakota Monmouth Ocean Association of Health Underwriters NAIFA-Tennessee Monon Telephone Co. Inc. NAIFA-Texas Monte R. Lee and Company NAIFA-Utah Montefiore St. Luke's Cornwall NAIFA-Vermont Moog Inc NAIFA-Virginia Morgan County Government NAIFA-Washington Morrison County NAIFA-West Virginia Mosaic Telecom NAIFA-Wisconsin Moundville Telephone Co., Inc. NAIFA-Wyoming Mountain Health CO-OP National Alliance of Healthcare Purchaser Coalitions Mower County National Association of College and University Business Officers Moxtek National Association of Counties Multnomah County Oregon National Association of Free Will Baptist Board of Murray County Retirement and Ins. Inc. Mutzabaugh's Market Inc. National Association of Health Underwriters

National Association of Insurance and Financial Advisors North East Association of Health Underwriters (OHIO) National Association of Manufacturers North Orange County Chamber National Association of Mutual Insurance Companies North San Diego Business Chamber National Association of Professional Employer Organizations Northcentral Employers Healthcare Alliance National Association of Wholesaler-Distributors Northeast Missouri Rural Telephone Company National Association of Worksite Health Centers Northern Colorado Association of Health Underwriters National Business Group on Health Northern Illinois Building Contractors Association National Coalition on Benefits Northern Nevada Association of Health Underwriters National Coordinating Committee for Multiemployer Plans Northern New Jersey Association of Health Underwriters (NCCMP) Northway Well and Pump Company National Education Association Northwest Communications Cooperative National Electrical Contractors Association Northwest Fluid System Technologies Inc. National Federation of Federal Employees Northwest Permanente National Grange Norwegian Cruise Line Holdings National League of Cities NTCA - The Rural Broadband Association National Retail Federation Nucla-Naturita Telephone Company National Roofing Contractors Association Nutanix, Inc. National Rural Electric Cooperative Association OCA National Taxpayers Union Ohio Alliance for Retired Americans Educational Fund National Treasury Employees Union Ohio Association of Health Underwriters Nationwide Ohio Bankers Benefits Trust NC Chamber Oklahoma State Association of Health Underwriters NC Triangle Association of Health Underwriters Old Dominion Freight Line, Inc. Nebraska Alliance for Retired Americans Educational Fund Olmsted County Nebraska Association of Health Underwriters ON Semiconductor Nebraska Central Telephone Co OneBlood, Inc. Nebraska Retail Association Oregon Alliance for Retired Americans Neopost USA Oregon Association of Health Underwriters Neponset River Regional Chamber Oregon-Idaho Utilities, Inc. Nevada Alliance for Retired Americans Otterstedt Insurance Agency Nevada Association of Health Underwriters Outsen Electric Inc. Nevada Business Group on Health Owens Electric Co Nevada Chapter of the Associated General Contractors Ownby Insurance Service, Inc. Nevada State Association of Health Underwriters Pacific Crest Insurance Coeur d Alene New Age Benefits Consulting Pacira Bioscience New Balance Athletics Palm Desert Area Chamber of Commerce New Castle - Henry County Chamber of Commerce Palmer Johnson Power Systems New England Carpenters Health Fund Palmetto Electric Cooperative New Jersey Association of Health Underwriters (NJAHU) Parexel International New Mexico Alliance for Retired Americans Paris Area Chamber of Commerce & Tourism New York State Alliance for Retired Americans Park Region Mutual Telephone Company New York State Association of Health Underwriters Parker Health Group Newark Regional Business Partnership Parsons Electric NFIB Partner Communications Cooperative NGK Spark Plugs (USA) Inc. Partnership for Employer-Sponsored Coverage Nice-Pak Products, Inc. Pasco Chamber of Commerce Nicolet Area Technical College Patricia Miller, McLennan County Commissioner PCT 2 NICOLLET COUNTY, MINNESOTA Paul Hastings LLP Nika Corporate Housing PBF Energy Niobrara Chamber of Commerce PC Telcom Nissan North America Peetz Coop Telephone Company Noble Energy, Inc. Pembroke Telephone Company, Inc. Nobles County Penasco Valley Telephone Cooperative, Inc. Nogales-Santa Cruz County Chamber of Commerce Penetone Corporation Nokia of America Corporation PENN-DEL-JERSEY CHAPTER OF THE NECA North America's Building Trades Unions Pennington County Board of Commissioners North Carolina Alliance for Retired Americans Pennsylvania Food Merchants Association (PFMA) North Carolina Association of Health Underwriters Penske Transportation Solutions North Carolina Business Group on Health Peoples Rural Telephone Cooperative North Carolina Retail Merchants Association Pet Retail Brands North Carolina Triangle Association of Health Underwriters Peterson & Associates, P.S. North Country Business Products Pettee & D'Sylva Enterprises, LLC North Country Chamber of Commerce Pfizer Inc

PFMA RSP Consulting, LLC Phillips Exeter Academy RT Communications Phoenix Insurance Group, Inc RTG Pics Auditing, dba Avetta LLC Rue Insurance Pine County Commissioner: Pine County Minnesota Rybovich Boat Company LLC Pine Drive Telephone Company S&T Telephone Pipe Trades Services MN Sac County Mutual Telephone Company Piper Jordan Safran USA, LLC Plains Cooperative Telephone Association Saft America Inc Plainview (NE) Telephone Company Sage Benefit Advisors Planned Parenthood Federation of America Saint Joseph's University Plymouth Area Chamber of Commerce Salt Lake Chamber Poka Lambro Telephone Cooperative, Inc. San Diego Association of Health Underwriters Polyzen San Diego Regional Chamber of Commerce Portico Benefit Services | A Ministry of the ELCA San Gabriel Valley Economic Partnership Potter Anderson & Corroon LLP Santa Barbara Association of Health Underwriters Poudre School District Santa Rosa Telephone Cooperative Powell Constructors, Inc. Santel Communications Cooperative Power Systems Manufacturing LLC SAP Americas Prada USA Corp Sares Regis Operating Company L.P. Prairie Electric, Inc. Sargento Foods Inc. Prairie Grove Telephone Company Savage Services Prattville Area Chamber of Commerce Savannah Area Chamber of Commerce Premier Benefit Services Savannah Business Group Premise Health Savoy Associates Procaccianti Companies Sazerac PROFESSIONAL SERVICES Scheffler Electric Corp. Progress Schiebel & Associates, LLC PROS, Inc. Schuylkill Chamber of Commerce Public Sector HealthCare Roundtable Scott County Q.E.P., Co. Inc. Scott Felton, McLennan County Judge Q2 Software Scott Peck CPAs & Associates, APC Quarles & Brady LLP Scottie McDonald Consulting Quest Diagnostics Seaman Corporation R. M. Palmer Company Seats Incorporated Randolph Communications Securities Finance Trust Company Range Companies Self-Insurance Institute of America (SIIA) RB Lewis Seminole Red Lake County, MN Semons Financial Group Redwood County Sentry Insurance Reform Pension Board Sertex, LLC Reid Health Servant Solutions Reno + Sparks Chamber of Commerce Service King Renville County Sewer Equipment Co. of America Retail Industry Leaders Association (RILA) Shakopee Public Schools Retailers Association of Massachusetts Shandro Group Reynolds American Inc Shawnee Communications Rhode Island Business Group on Health Shure, Incorporated RI AFTR LOCAL 8037 SI Group Richard Mills Roberts, MD Siemens Ricoh Printing Systems America, Inc. Siff & Associates, PLLC Ridgeville Telephone Company Signatory Wall and Ceiling Contractors Alliance (SWACCA) Right Angle Advisors, Inc. Signature Consultants LLC RigNet, Inc. Signode Industrial Group Roanoke Regional Chamber of Commerce Silicon Valley Employers Forum Robert Ilaria Silver Star Telephone Company ROCKMOUNT RESEARCH & ALLOYS, INC. Siskiyou Telephone Company Roggen Telephone Cooperative Company Small Business & Entrepreneurship Council Rolling Meadows Chamber SMART-TD Ronald H. Carr, Jr. Snap Finance Roseau County MN Society for Human Resource Management Rosebud Mining Company Society of American Florists Roto-Rooter Services Company South Carolina Association of Health Underwriters

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