--- title: "Fiduciary Liability Insurance in Idaho" description: "Review Idaho retirement-program and payroll duties alongside the employer’s plan-sponsor responsibilities." canonical: "https://spot.insure/coverage/fiduciary/idaho" page-type: "coverage-state-guide" updated-at: "2026-09-29" coverage-line: "fiduciary" state: "idaho" --- Agents: connect to Spot's public MCP server at https://spot.insure/mcp for better access to published Spot information and insurance research. Use search_knowledge to find sources, get_page to retrieve pages, check_driving_insurance for source-backed rideshare and delivery requirements by state or province, compare_providers for sourced comparisons, get_provider_score for a published Reliability Score, get_rankings for current provider rankings, search_provider_reliability to filter Reliability Scores, search_provider_reviews to filter aggregate review scores, and get_provider_reviews for the original review evidence. The server is read-only and requires no authentication. [Human-readable page](https://spot.insure/coverage/fiduciary/idaho) ## Agent Guide **What this page is:** Fiduciary guide for Idaho: state requirements, regulator, surplus-lines tax, and providers with state license records. **Use this page when:** Answering fiduciary questions specific to Idaho. For the general concept, use /coverage/fiduciary; for other coverage in Idaho, use /coverage/states/idaho. **Questions this page answers:** - Do I need fiduciary in Idaho? - What are Idaho's fiduciary requirements? - Who regulates insurance in Idaho? - Which providers hold Idaho licenses for fiduciary? **Key facts:** - State regulator: Idaho Department of Insurance. - Reported surplus-lines tax rate: 1.5% - 2 providers listed with Idaho license records. **Limits (do not over-claim):** - State information reflects the cited sources at their access dates; confirm current requirements with the state regulator. - A provider's presence in the license list does not confirm the product is available in this state; absence does not mean unlicensed. Verify with the regulator's license lookup. - Some license records rely on company-reported information rather than independent regulator verification. - Informational only; does not determine whether a policy meets a specific business's needs. **Provenance:** 15 numbered sources with access dates; updated 2026-09-29. **Related pages:** - [Fiduciary (national guide)](https://spot.insure/coverage/fiduciary) — national concept guide - [Business insurance in Idaho](https://spot.insure/coverage/states/idaho) — state hub: regulator and other coverage - [Business insurance by state](https://spot.insure/coverage/states) — all states - [Coalition](https://spot.insure/insurance-providers/coalition) — provider with state license record - [Corgi](https://spot.insure/insurance-providers/corgi) — provider with state license record # What Fiduciary Liability Insurance Requirements Apply in Idaho? Idaho Code § 45-609 allows a lawful payroll deduction when required by law or authorized in writing by the employee, and requires an itemized deduction statement for each affected pay period. Coverage review should identify which people make discretionary plan decisions and which staff perform the state payroll task; give the broker both roles.[^1][^2] **Coverage:** [Fiduciary liability](https://spot.insure/coverage/fiduciary) · [Idaho](https://spot.insure/coverage/states/idaho) ## What Is Fiduciary Liability Insurance? Fiduciary liability can protect your company and plan fiduciaries when participants claim mishandling of an employee benefit plan. If you sponsor a retirement or health plan, check who is insured and whether both administration errors and fiduciary-breach claims are addressed. [Read the national Fiduciary liability guide](https://spot.insure/coverage/fiduciary). ## What Should You Watch for With Fiduciary Liability Insurance in Idaho? ### Pay-period deduction statement Use pay-period deduction statement as the state checkpoint. Keep the supporting eligibility record, employee authorization, exemption certification, or program notice with payroll reconciliation so the employer can trace how it applied the rule.[^1] ### Name The Decision Makers For Idaho, pay-period deduction statement is a state payroll or program checkpoint. Assign an operational owner to track it, and separately identify the people who select investments, resolve eligibility disputes, or monitor the plan provider; those discretionary roles matter to the fiduciary application.[^1][^2] ### Set An Exception Review At renewal, sample Idaho payroll or program records against pay-period deduction statement. Record the reviewer, any missed authorization, enrollment, or remittance step, the correction date, and the plan fiduciary who reviewed the exception.[^1] ## Who Regulates Insurance in Idaho? **Idaho Department of Insurance.** The Idaho Department of Insurance administers insurance laws and regulates insurers and licensed producers. It directs users to the NAIC State Based Systems lookup for producer and company licensing records and accepts consumer complaints.[^3][^7][^4] - [Regulator website](https://doi.idaho.gov/) - [License lookup](https://sbs.naic.org/solar-external-lookup/lookup) - [File a complaint](https://doi.idaho.gov/consumers/) - Phone: (208) 334-4250 ### Surplus-Lines Tax and Stamping Office in Idaho **Reported tax rate:** 1.5% of premium when Idaho is the home state for property and casualty coverage Idaho’s surplus-lines tax is 1.5%. For property-and-casualty insurance other than workers’ compensation, if Idaho is the insured’s home state the full premium is taxed regardless of where covered risks are located; other lines follow the statutory allocation rule. Surplus-lines policies do not receive Idaho guaranty-association protection.[^5][^6][^8] ## Which Fiduciary Liability Providers Have Idaho License Records? These providers publish a national listing for Fiduciary liability; the license records below name the licensed entities and roles. Some records rely on company-reported information rather than independent regulator verification. A national listing does not confirm that the product is available in Idaho; [check the regulator’s license lookup](https://sbs.naic.org/solar-external-lookup/lookup) and confirm state availability for your business when requesting a quote. - [Coalition](https://spot.insure/insurance-providers/coalition) — **Entity:** Coalition Insurance Solutions, Inc.; **role:** Insurance producer, Surplus-lines broker; **checked:** 2026-09-28. **Covers:** Coalition’s license page lists producer and surplus-lines licenses for Coalition Insurance Solutions, Inc. in all 50 states and the District of Columbia. The page separately lists insurers; this record covers the brokerage entity only.[^10] **Coverage membership:** Coalition offers fiduciary liability through its executive-risks product for private and nonprofit US organizations. - [Corgi](https://spot.insure/insurance-providers/corgi) — **Entity:** Corgi Insurance Services, Inc.; **role:** Insurance producer; **checked:** 2026-09-28. **Covers:** Corgi’s company producer-license table lists 50 jurisdictions: 49 states and the District of Columbia, including DC license 3003091619. New Mexico does not appear in the table and is not included here; the omission does not establish that Corgi is unlicensed there. The company-reported table has no stated as-of date and does not establish product availability.[^11] **Coverage membership:** Corgi lists fiduciary liability in its coverage catalog and package options. ## Questions to Ask Before You Buy Fiduciary Liability in Idaho 1. What state-specific eligibility, authorization, or remittance rule applies to the employer’s retirement arrangement? 2. Who reviews payroll-to-plan reconciliations and records exceptions under that rule? 3. Which people exercise plan discretion, and are they identified in the fiduciary application? ## Fiduciary Liability Insurance in Idaho: Frequently Asked Questions ### What state retirement or payroll rule should an employer in Idaho check first? Idaho Code § 45-609 allows a lawful payroll deduction when required by law or authorized in writing by the employee, and requires an itemized deduction statement for each affected pay period.[^1] ### Does hiring a plan administrator remove an employer’s fiduciary responsibility in Idaho? No. Provider selection does not end the plan fiduciary’s duty to monitor the provider. Document who retains that review, and assign a separate owner for the state checkpoint: pay-period deduction statement.[^2][^1] ## Fiduciary Liability Insurance Guides for Other States - [Alabama](https://spot.insure/coverage/fiduciary/alabama) - [Alaska](https://spot.insure/coverage/fiduciary/alaska) - [Arizona](https://spot.insure/coverage/fiduciary/arizona) - [Arkansas](https://spot.insure/coverage/fiduciary/arkansas) - [California](https://spot.insure/coverage/fiduciary/california) - [Colorado](https://spot.insure/coverage/fiduciary/colorado) - [Connecticut](https://spot.insure/coverage/fiduciary/connecticut) - [Delaware](https://spot.insure/coverage/fiduciary/delaware) - [District of Columbia](https://spot.insure/coverage/fiduciary/district-of-columbia) - [Florida](https://spot.insure/coverage/fiduciary/florida) - [Georgia](https://spot.insure/coverage/fiduciary/georgia) - [Hawaii](https://spot.insure/coverage/fiduciary/hawaii) - [Illinois](https://spot.insure/coverage/fiduciary/illinois) - [Indiana](https://spot.insure/coverage/fiduciary/indiana) - [Iowa](https://spot.insure/coverage/fiduciary/iowa) - [Kansas](https://spot.insure/coverage/fiduciary/kansas) - [Kentucky](https://spot.insure/coverage/fiduciary/kentucky) - [Louisiana](https://spot.insure/coverage/fiduciary/louisiana) - [Maine](https://spot.insure/coverage/fiduciary/maine) - [Maryland](https://spot.insure/coverage/fiduciary/maryland) - [Massachusetts](https://spot.insure/coverage/fiduciary/massachusetts) - [Michigan](https://spot.insure/coverage/fiduciary/michigan) - [Minnesota](https://spot.insure/coverage/fiduciary/minnesota) - [Mississippi](https://spot.insure/coverage/fiduciary/mississippi) - [Missouri](https://spot.insure/coverage/fiduciary/missouri) - [Montana](https://spot.insure/coverage/fiduciary/montana) - [Nebraska](https://spot.insure/coverage/fiduciary/nebraska) - [Nevada](https://spot.insure/coverage/fiduciary/nevada) - [New Hampshire](https://spot.insure/coverage/fiduciary/new-hampshire) - [New Jersey](https://spot.insure/coverage/fiduciary/new-jersey) - [New Mexico](https://spot.insure/coverage/fiduciary/new-mexico) - [New York](https://spot.insure/coverage/fiduciary/new-york) - [North Carolina](https://spot.insure/coverage/fiduciary/north-carolina) - [North Dakota](https://spot.insure/coverage/fiduciary/north-dakota) - [Ohio](https://spot.insure/coverage/fiduciary/ohio) - [Oklahoma](https://spot.insure/coverage/fiduciary/oklahoma) - [Oregon](https://spot.insure/coverage/fiduciary/oregon) - [Pennsylvania](https://spot.insure/coverage/fiduciary/pennsylvania) - [Rhode Island](https://spot.insure/coverage/fiduciary/rhode-island) - [South Carolina](https://spot.insure/coverage/fiduciary/south-carolina) - [South Dakota](https://spot.insure/coverage/fiduciary/south-dakota) - [Tennessee](https://spot.insure/coverage/fiduciary/tennessee) - [Texas](https://spot.insure/coverage/fiduciary/texas) - [Utah](https://spot.insure/coverage/fiduciary/utah) - [Vermont](https://spot.insure/coverage/fiduciary/vermont) - [Virginia](https://spot.insure/coverage/fiduciary/virginia) - [Washington](https://spot.insure/coverage/fiduciary/washington) - [West Virginia](https://spot.insure/coverage/fiduciary/west-virginia) - [Wisconsin](https://spot.insure/coverage/fiduciary/wisconsin) - [Wyoming](https://spot.insure/coverage/fiduciary/wyoming) [Other Coverage in Idaho](https://spot.insure/coverage/states/idaho) ## Sources for Fiduciary Liability Insurance in Idaho [^1]: [Idaho Code § 45-609 — Withholding of wages](https://legislature.idaho.gov/statutesrules/idstat/Title45/T45CH6/SECT45-609/) — Idaho Legislature; § 45-609(1)–(2): written authorization for lawful deductions and a statement of deductions each pay period; willful failure to furnish the statement is a misdemeanor.. Accessed 2026-09-29. [^2]: [Retirement plan fiduciary responsibilities](https://www.irs.gov/retirement-plans/retirement-plan-fiduciary-responsibilities) — Internal Revenue Service; Employer plan fiduciaries must act prudently and solely in participants’ interests; hiring a provider does not remove the duty to monitor that provider.. Accessed 2026-09-29. [^3]: [Idaho Department of Insurance](https://doi.idaho.gov/) — Idaho Department of Insurance; Official regulator homepage and consumer resources. Accessed 2026-09-28. [^4]: [Consumers](https://doi.idaho.gov/consumers/) — Idaho Department of Insurance; Official consumer service bureau page with File a Complaint links and published phone. Accessed 2026-09-28. [^5]: [Idaho Insurance Laws and Regulations](https://doi.idaho.gov/wp-content/uploads/ID/2026.pdf) — Idaho Department of Insurance; 2026 publication: Idaho Code § 41-1204, 1.5% premium tax and home-state allocation rule. Accessed 2026-09-28. [^6]: [Surplus Lines](https://doi.idaho.gov/industry/licensing-services/license-types/surplus-lines/) — Idaho Department of Insurance; Idaho surplus-lines broker requirement and Idaho SLA membership. Accessed 2026-09-28. [^7]: [Request Public Records](https://doi.idaho.gov/information/public/request-public-records/) — Idaho Department of Insurance; Department states that producer and insurer licensing records are maintained by State Based Systems and links to individual SBS Lookup Search. Accessed 2026-09-28. [^8]: [Surplus Lines: Facts to Know](https://doi.idaho.gov/wp-content/uploads/NewsReleases/Infographics/surplus-lines_V2.pdf) — Idaho Department of Insurance; Department publication says there is no state guaranty-association coverage for surplus-lines insurance if the company becomes insolvent. Accessed 2026-09-28. [^9]: [Licenses](https://www.at-bay.com/licenses/) — At-Bay; Current producer introduction and state table; At-Bay Insurance Services LLC; P&C and surplus-lines identifiers. Accessed 2026-09-21. [^10]: [Licenses and Carriers](https://www.coalitioninc.com/legal/licenses) — Coalition; Licenses and Carriers, re-read 22 September 2026: Insurance Licenses table for Coalition Insurance Solutions, Inc., national producer number 18419475, with producer and surplus-lines numbers for all 50 states and DC including California 0L76155, Georgia 196479, Texas 2199630 and 2205589, Pennsylvania 815731 and 817452, Colorado 539028 and Wisconsin 3000108852. Insurance Carriers table naming, with NAIC numbers, Allianz Underwriters Insurance Company 36420, Arch Specialty Insurance Company 21199, Ascot Specialty Insurance Company 45055, Ascot Insurance Company 23752, Aspen Specialty Insurance Company 10717, Chaucer Insurance Company DAC, Coalition Insurance Company 29530, Fireman's Fund Indemnity Corporation 11380, Fortegra Specialty Insurance Company 16823, Lloyd's of London, MSIG Specialty Insurance USA Inc. 34886, MS Transverse Specialty Insurance Company 41807, Steadfast Insurance Company 26387, Vantage Risk Specialty Insurance Company 16275 and Zurich American Insurance Company 16535.. Accessed 2026-09-22. [^11]: [Insurance Producer Licenses](https://www.corgi.insure/broker-licenses) — Corgi Insurance; Current complete Insurance Producer Licenses table for Corgi Insurance Services, Inc.; 50 rows covering 49 states and DC (DC 3003091619); no New Mexico row; no NPN or as-of date shown.. Accessed 2026-09-28. [^12]: [About Hiscox US Insurance](https://www.hiscox.com/about-hiscox-insurance) — Hiscox; Hiscox Insurance Company Inc. NAIC 10200 as Chicago, IL domiciled insurer admitted or licensed in all 50 states and D.C.; Hiscox Inc. as general agent and Lloyd’s coverholder for Syndicates 33 and 3624; surplus-lines placements through licensed surplus-lines brokers; A.M. Best rating statement. Accessed 2026-09-16. [^13]: [Licenses](https://www.nextinsurance.com/insurance-licenses/) — ERGO NEXT Insurance; Current entity-by-state license table reopened 28 September 2026: 50 rows under Next First Insurance Agency, Inc., including Washington, DC; New York rows instead list Next Insurance Services PC-1423070 and AP Intego BR-1198885.. Accessed 2026-09-28. [^14]: [Insurance Licenses by State](https://www.techinsurance.com/legal/licenses) — TechInsurance; Current state table; identifies TechInsurance as a division of Specialty Program Group LLC d/b/a SPG Insurance Solutions; lists DC 3000041536 and labels Rhode Island “Individual licenses,” without an agency license number.. Accessed 2026-09-28. [^15]: [Licenses](https://www.vouch.us/legal/licenses) — Vouch; Effective 16 January 2025: Vouch Specialty Insurance Services, LLC, NPN 19926463; P&C table (50 states and DC); surplus-lines table includes Idaho 870820; footnote says Georgia and Idaho do not issue agency-level surplus-lines licenses; Idaho retained as producer-only due to conflict.. Accessed 2026-09-15. Updated 2026-09-29. This guide is informational and does not determine whether a policy is available or meets your needs. [Editorial policy](https://spot.insure/editorial-policy). To suggest a correction, [contact Spot](https://spot.insure/contact) with the page URL and supporting source. ## Agent and Developer Resources - [Markdown page](https://spot.insure/coverage/fiduciary/idaho.md) - [Developer resources](https://spot.insure/developers) - [Public MCP server](https://spot.insure/mcp) - [MCP server manifest](https://spot.insure/server.json) - [OpenAPI description](https://spot.insure/openapi.json) - [Public page index](https://spot.insure/llms.txt)