"Employers should explore methods for offsetting costs while remaining competitive as the country prepares to move past the pandemic. One way to accomplish this is through advanced underwriting strategies to evaluate and forecast the risk of health claims. This entails appropriately assigning fully insured premiums or self-funded premium equivalent components to the anticipated risk. While far from simple, this could help employers anticipate future spend as well as positively influence their negotiations with health plan carriers, administrators, and reinsurers."