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Strategy & Operations

Reduce Risk and Save Costs with ICHRA

Traditional group health insurance often leaves businesses facing runaway costs and budgeting challenges. ICHRA, as an ACA-compliant modern solution, achieves predictable spending through a fixed-contribution model, reduces risk, and delivers a win-win for both employers and employees.

Strategy & Operations
Power outages trigger supply chain concerns, report reveals energy reliability as new focus

A report released this week by Prologis shows that 89% of global executives experienced energy-related disruptions in the past year, and 83% believe power reliability will drive the next major supply chain crisis. As AI applications push up electricity demand, about three-quarters of surveyed executives expect facility power demand to grow by 10% to 50% over the next five years. The report notes that energy reliability has surpassed tariffs and labor costs to become the top consideration in site selection.

Strategy & Operations
Nike CFO: Tariff costs expected to reach $1.5 billion this year

Nike disclosed during its fiscal 2026 first-quarter earnings call that it expects full-year tariff costs to rise to $1.5 billion, an increase from the previous estimate of $1 billion. Chief Financial Officer Matthew Friend stated that the new reciprocal tariff rates are the main reason for the upward revision. The company reported quarterly revenue of $11.7 billion, up 1% year-over-year, with gross margin declining 320 basis points to 42.2%.

Strategy & Operations
Liquidity Breakthrough Amid Budget Freezes: How CFOs Can Revitalize 'Residual Assets'

U.S. companies are broadly postponing hiring and investment due to tariffs, inflation, and uncertainty, leaving CFOs caught between cutting costs and stalling growth. This article points out that many companies have 'residual assets' lying dormant on their books—equity related to inactive subsidiaries, predecessor entities, or historical acquisitions—with a global market size exceeding $100 billion, and 7 out of 10 mid-to-large enterprises have at least $1 million in monetization opportunities. Oak Point Partners, as a pioneering buyer in this field, has served over 2,000 companies including Fortune 500 firms, and its technology can identify and acquire these assets with low burden and zero disruption, offering CFOs a liquidity solution that does not sacrifice growth.

Strategy & Operations
Building Trustworthy AI: Enterprises Should Focus on AI Readiness and Assurance Systems

Artificial intelligence is helping CFOs and finance teams improve efficiency and productivity, but enterprise-level AI applications hold greater opportunities. KPMG experts point out that unlocking value requires a foundation of trust and accuracy. This article explores the critical role of AI readiness and assurance in reducing risk and driving long-term impact, and introduces the ten pillars of the KPMG Trusted AI framework and the ISO/IEC 42001 standard.

Strategy & Operations
CNX Resources appoints CFO Alan Shepard as CEO, joining the growing ranks of CFOs turned CEOs

CNX Resources announced on Monday that President and CFO Alan Shepard will take over as CEO effective January 1, 2026, with current CEO Nick Deiuliis retiring at the end of the year. Shepard was appointed on September 17, and the company has not yet named a new CFO. Data shows that the proportion of CFOs transitioning to CEO roles has risen in 2025.

Strategy & Operations
The Future of Benefits: How ICHRA Brings Financial Certainty in a Changing Environment

Rising premiums and cost opacity in traditional group health insurance create uncertainty for CFOs during budget planning. Through a defined contribution model, ICHRA helps companies cap annual healthcare spending, enhance financial predictability, and bring strategic advantages such as talent optimization, flexibility, and compliance. Data shows that ICHRA adoption continues to grow, employee satisfaction is high, and some states offer additional incentives.

Strategy & Operations
Scale Wins: How Scale Effects Are Reshaping the Future of Retirement Plans

Retirement plan management is becoming a key focus for CFOs. Data shows that 40% of U.S. households lack sufficient funds after retirement, and 84% of companies view rising costs as their biggest benefits challenge. Pooled Employer Plans (PEPs), driven by the SECURE Act, now manage $9.4 billion in assets and serve over 1 million participants. Aon's PEP holds more than $5 billion in assets, with participating employers saving an average of 30% on costs, and investment fee ratios are 55% below the peer median. PEPs achieve economies of scale through collective bargaining while retaining plan customization flexibility and shifting day-to-day fiduciary responsibilities to reduce litigation risk. This article provides financial leaders with data and a framework for evaluating PEPs.

Strategy & Operations
AI ROI from a CFO Perspective: How to Identify Application Scenarios That Truly Create Value

AI investment has moved from proof of concept to budget line items, but nearly 80% of business leaders still struggle to determine which investments will have the greatest impact. This article outlines three high-return use cases in finance—AP automation, predictive collections and cash forecasting, and contract intelligence—and cites specific examples and data to illustrate how CFOs can achieve measurable ROI within two to four quarters by focusing on high-frequency, rule-intensive tasks.

Strategy & Operations
Gartner: Five Recommendations for CFOs to Avoid Layoff Mistakes

The latest Gartner report shows that U.S. layoffs from January to July 2025 totaled 806,383, a 75% year-over-year increase, the highest for that period since 2020. Report author Vaughan Archer notes that CFOs often make mistakes in cost optimization, such as evenly distributing reduction targets and rigid rule-based layoffs, and proposes five recommendations to help companies make smarter workforce cost decisions.

Strategy & Operations

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