2014 Benefits Strategy and Benchmarking Survey Executive Summary conducted by Authur J. Gallagher & Co. Controlling employee benefit costs remains the biggest overall challenge employers face. So it’s no surprise that containing healthcare expenses was the most prevalent concern for human resources. Attracting and retaining a competitive workforce was the second largest overall challenge. The executive summary provides a strategic, high-level overview of the survey results as well as separate analyses of each major benefits category. A more comprehensive national report allows you to take a closer look at these findings.