A fund or reserve set up by an insurance company of its own volition to cover or help to cover any unusual or unexpectedly large claim amounts.

ERI's 2026 Benefits Benchmarking Survey Highlights
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United States and Canada Minimum Wage Updates - June 2026
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Do Geographic Pay Differentials Account for Inflation?
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National Compensation Forecast April 2026
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Compensation Strategies for Remote Work and Organizational Culture – Fall 2025
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Planning Global Compensation Budgets for 2026 - January 2026
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Common Compensation Terms and Formulas - January 2026