Sept/Oct 2025 BoxScore: Charting Your Path Forward

CHARTING YOUR PATH FORWARD

Meet Troy Whitley. CHAMPION of MORE.

Two industry leaders have combined to give you more.

LPC iron man Troy Whitley is another one of our Champions of More who is committed to giving you more. With 40 years under his belt in large-format print and packaging, when you work with Troy, you get more experience. And with LPC’s 9 state-of-the-art printing presses, all equipped with densitronic and color control systems, you get more quality. More flexibility. And more ways to do any job. Even the impossible ones. Troy makes up the backbone of our team that led the pressroom to a 98% success rate. Not even a two-hour commute can stop Troy from giving you more. Because, like all of us here at LPC, he loves his work. And you’ll love ours. LPC. Champions of More.

Lewisburg Printing Company + Huston Patterson

OFFICERS

Chairman: Gary Brewer, Package Crafters, High Point, North Carolina

First Vice Chair: Terri-Lynn Levesque, Royal Containers Ltd., Brampton, Ontario, Canada

Vice Chairs: Joseph Morelli, Huston Patterson/Lewisburg Printing Co., Decatur, Illinois

Mike Schaefer, Tavens Packaging & Display Solutions, Bedford Heights, Ohio

Eric Elgin, Oklahoma Interpack, Muscogee, Oklahoma

Immediate Past Chair: Matt Davis, Packaging Express, Colorado Springs, Colorado

Chair, Past Chairmen’s Council: Jana Harris, Harris

Packaging/American Carton, Haltom City, Texas

President: Michael D’Angelo, AICC, The Independent Packaging Association, Alexandria, Virginia

Secretary/General Counsel: David Goch, Webster, Chamberlain & Bean, Washington, D.C.

Administrator, AICC México: Veronica Reyes

DIRECTORS

West: Sahar Mehrabzadeh-Garcia, Bay Cities, Pico Rivera, Califormia

Southwest: Jenise Cox, Harris Packaging/American Carton, Haltom City, Texas

Southeast: Chad Wagner, Peachtree Packaging & Display, Lawrenceville, Georgia

Midwest: Cassi Malone, Corrugated Supplies Co., Bedford Park, Illinois

Great Lakes: Josh Sobel, Jamestown Container Cos., Macedonia, Ohio

Northeast: Larry Grossbard, President Container Group, Moonachie, New Jersey

AICC México: Jorge Ortega, Soluciones de Empaques S. de R.L. de C.V., Hermosillo, Mexico

OVERSEAS DIRECTOR

Kim Nelson, Royal Containers Ltd., Brampton, Ontario, Canada

DIRECTORS AT LARGE

Casey Shaw, Batavia Container, Batavia, Illinois

Stuart Fenkel, McLean Packaging , Pennsauken Township, New Jersey

Josh Sobel, Jamestown Container Cos., Cleveland, Ohio

Jack Fiterman, Liberty Diversified International Minneapolis, Minnesota

EMERGING LEADER DELEGATES

Jordan Dawson, Harris Packaging , Haltom City, Texas

Evan Clary, National Corrugated Machinery, Hunt Valley, Maryland

Cody Brant, A.G. Stacker Inc., Weyers Cave, Virginia

ASSOCIATE MEMBER DIRECTORS

Chairman: John Burgess, Pamarco

Roselle Park, New Jersey

Vice Chairman: Jeff Dietz, Koenig & Bauer (US), Dallas, Texas

Secretary: Mike Butler, Domtar Packaging , Fort Mill, South Carolina

Director: Brian Foley, Bobst, Phoenix, Arizona

Immediate Past Chair Associate Members: Tim Connell, American Corrugated Machine Corp. Indian Trail, North Carolina

ADVISORS TO THE CHAIR

Matt Davis, Packaging Express, Colorado Springs, Colorado

Joe Palmeri, Jamestown Container Cos., Cleveland, Ohio

John Burgess, Pamarco/Absolute, Roselle Park, New Jersey

PUBLICATION STAFF

Publisher: Michael D’Angelo • mdangelo@AICCbox.org

Editor: Virginia Humphrey • vhumphrey@AICCbox.org

EDITORIAL/DESIGN SERVICES

The YGS Group • www.theYGSgroup.com

Vice President, Association Solutions: Craig Lauer

Creative Director: Mike Vucic

Managing Editor: Therese Umerlik

Senior Editor: Sam Hoffmeister

Copy Editor: Steve Kennedy

Art Director: Alex Straughan

Account Manager: Jillian Mengel

SUBMIT EDITORIAL IDEAS, NEWS, AND LETTERS TO: BoxScore@theYGSgroup.com

CONTRIBUTORS

Cindy Huber, Director of Conventions and Meetings

Chelsea May, Meeting Manager

Laura Mihalick, Senior Meeting Manager

Patrick Moore, Membership Manager

Taryn Pyle Director of Training, Education, and Professional Development

Rebecca Rendon, Senior Manager, Education and Training

Alyce Ryan Membership Marketing Senior Manager

ADVERTISING

Taryn Pyle

703-535-1391 • tpyle@AICCbox.org

Patrick Moore

703-535-1394 • pmoore@AICCbox.org

AICC PO Box 25708

Alexandria, VA 22313

Phone 703-836-2422

Toll-free 877-836-2422 Fax 703-836-2795 www.AICCbox.org

ABOUT AICC

PROVIDING BOXMAKERS WITH THE KNOWLEDGE NEEDED TO THRIVE IN THE PAPER-BASED PACKAGING INDUSTRY SINCE 1974

We are a growing membership association that serves independent corrugated, folding carton, and rigid box manufacturers and suppliers with education and information in print, in person, and online. AICC membership is for the full company, and employees at all locations have access to member benefits. AICC offers free online education to all members to help the individual maximize their potential and the member company maximize its profit.

WHEN YOU INVEST AND ENGAGE, AICC DELIVERS SUCCESS.

Approaching the Runway

Ladies and gentlemen, we have begun our descent to the end of my term as AICC chairman.

Throughout this year, I have compared flying a plane to running a business. We are now on the final approach and preparing to land, and the analogy holds. At first glance, landing a plane and running a business may seem worlds apart. Yet, both demand focus, adaptability, and clear decision-making under pressure.

Landing a plane is a high-stakes operation that requires a pilot to assess multiple variables in real time: weather conditions, air traffic, altitude, payload, and speed. Similarly, a business leader must continuously evaluate market trends, demand, customer behavior, financial health, and operational efficiency. In both cases, situational awareness is critical. A missed signal or delayed response can lead to disastrous outcomes.

Preparation also is key. Pilots rely on checklists and rigorous training to manage expected and unexpected scenarios. Business owners, too, benefit from strategic planning, contingency frameworks, and a solid understanding of their industry. Neither can rely solely on intuition. Intuition is important, but discipline and data play a central role.

Communication is another parallel. Pilots maintain constant communication with air traffic control and their crew, ensuring safe operation. Likewise, business leaders must clearly communicate with stakeholders, employees, partners, suppliers, and customers to keep the organization aligned and resilient.

Finally, the moment of execution matters. Like a successful landing, a major business decision comes down to effective management of many variables ahead of the wheels touching the ground. Pilots and CEOs alike must trust their training and experience, use all available information, and make confident decisions, even amid uncertainty.

My AICC chairmanship theme is appropriate: “Fly the plane. Run your business.” The tools and environments differ, but we have established that the underlying skills required to fly a plane and run a business are strikingly similar. Both demand leadership that can manage complexity and steer toward a safe, successful outcome.

Being the chairman of AICC—this wonderful organization—has been one of the honors of my life. I am thankful for the tremendous flight crew I have—my family, my advisors, the AICC board of directors, AICC members, and my teammates at Package Crafters and Creative Packaging. Extra special thanks go to the AICC staff, who have worked hard to make my journey as your captain truly enjoyable.

Please remain seated until the aircraft has come to a full stop and I turn off the fasten seat belt sign.

President, Package Crafters and Creative Packaging

SET RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN RUN

FLEXO-FOLDER-GLUER

Market Insights

The Invisible Architecture of Price

BY RYAN FOX AND DOUG LARSEN

Prices usually provide clarity in a market, but with corrugated packaging, they’re often a source of confusion. Containerboard and corrugated sheet pricing is complicated—embedded in a web of nuance, context, and contradictions that defy easy categorization. We’d like to believe there’s a tidy, trackable number that can be published, indexed, and graphed with confidence. But the reality is that price assessments in the corrugated industry hinge on subtle differences in market conditions and inputs, incomplete data, and unpredictable human behavior. In this report, we explore the unseen architecture behind the numbers, the limitations of benchmarks and why true price discovery in corrugated markets remains as much art as science.

The Narrow Window of Open-Market Insight

To understand containerboard pricing, one must first accept how narrow the visible slice of the market really is. Of the 2.5 million tons of containerboard consumed monthly in North America, only 150,000–200,000 tons are available in the open market. This means assessments are drawn from a small and often fragmented pool. About 90% of all tons are locked into internal transfers within vertically integrated box producers. Another 5% or so are tied up in contracts. Those transactions are essentially invisible to the pricing lens or at least are only partly reflective of market conditions.

Worse yet, some buyers in that slim open market slice operate on wildly different scales. One buyer may source 20,000 tons a month and another just 2,500. That scale differential matters; the

larger buyer inevitably commands lower prices. We’ve routinely observed spreads of $100–$150 between large and small buyers, even in the same region. When Green Markets assessed kraft linerboard at $750 a ton in June, we received credible reports ranging from $680 to $820. Same product, same month, different realities.

Geography,

Freight, and Fiber Type  Location matters. A buyer in the U.S. Mountain region might have freight costs of $150 a ton built into the price, while one in the Southeast or mid-Atlantic may pay only $80. This geographical disadvantage often places western and more remote buyers at the higher end of the pricing spectrum. Freight, once an afterthought, has become a major contributor to price differentials: In 2024, regional disparities widened to $60 or more a ton.

Fiber type introduces another layer of complexity. Though virgin kraft linerboard has traditionally commanded a premium, especially in heavier basis weights or specialty applications, recycled linerboard has proven to be a capable substitute in many commodity grades. In regions such as the Northeast, recycled and virgin pricing for lightweight liners used to make 32 ECT are often within $20 of each other. Some recycled grades even outperform virgin in runnability and consistency, challenging longstanding assumptions.

Incentives,

Behavior, and the Mirage of Transparency

Markets are shaped by both data and human behavior, and in the corrugated industry, the incentive structure discourages transparency. Box plants tied to index-linked contracts are rarely motivated to report low prices, since

Market Insights

doing so might compress their margins or reduce future contract revenue. This is a key reason price assessments often skew high.

Even among open-market buyers, approaches differ. There are aggressive buyers who relish negotiation, treat pricing like a sport and are quick to pounce on soft spots in the market. Others are passive, relying on supplier relationships or contracts to dictate terms. Real market movement begins only when the passive buyers start receiving discounts, an indication that downward pressure is no longer isolated and has become systemic.

The reliance on suppliers is often born out of mutual dependence, a recognition that success flows more smoothly when both parties are aligned. This kind of symbiotic relationship proved its worth during the supply-chain turmoil of the pandemic. Plants that had strong, communicative supplier ties tended to report fewer disruptions, fewer allocations, and greater operational stability.

At the same time, the crisis prompted many independents to diversify sourcing strategies, adding secondary suppliers as insurance policies. The supply-demand dynamics of today look nothing like those of 2020–2022, but the memory of scarcity still lingers. In an industry that often resists change, that experience will shape behaviors long after conditions have shifted.

The Parallel Reality of Sheets

The corrugated sheet market is a microcosm of containerboard, exhibiting the same fragmentation and disparity. Sheet plants vary widely in scale, from operators converting 1 MMSF a month to others running over 150 MMSF. Price differences between these extremes can exceed 25%. Again, volume drives leverage—a buyer at the high end gets preferential treatment, while the small player pays a premium.

Freight plays a decisive role here too. A typical 53-foot trailer cubes out at about 150 MSF of sheets, and every 100 miles adds roughly $4 per MSF in transportation cost. That’s a significant expense for smaller plants trying to stay competitive. The materials themselves follow a similar trend.

Though recycled sheets enjoy a 20% input-cost advantage, the savings aren’t always reflected in sheet prices, because buyers still view 32 ECT as a uniform specification regardless of composition. What makes sheets more convoluted is the structure of the suppliers. Many sheet feeders are partly owned by larger entities, and some operate with back-end rebates or incentive structures that muddy pricing. Until benchmark indexes move, these suppliers are often reluctant to change pricing, even if market fundamentals suggest they should.

Imports, Exports, and the Global Shadow Market

Further complicating the picture is the global marketplace, where Numera Analytics estimates there’s a 30 million-ton oversupply. Exports are more than three times the size of the North American open market, with about 4.8 million tons exported last year, often at prices just above cash cost to keep mills running. Domestic producers are willing to accept significantly lower margins abroad than at home. We’ve seen export pricing for kraft linerboard at around $500 a ton, plus $50 in freight to port, resulting in effective comparisons of $550 for export versus $750 domestic.

Imports follow the same logic in reverse. Mills in Europe, Asia, or elsewhere sell into the U.S. at prices below their domestic rates, accepting low returns to gain share or offload excess volume. In whitetop linerboard, for example, imports are arriving around $100 a ton cheaper than domestic alternatives. For recycled grades, the surplus in North America means

imports must be exceptionally inexpensive to compete.

Tariffs add another variable. Though they’re designed to protect domestic mills, in practice they create artificial price floors and sometimes simply shift the cost burden. Some mills absorb the tariff to retain volume, while others pass it on to customers. The result is unpredictable, often driven more by corporate strategy than economics.

The Illusion of Control

The main takeaway is that no single benchmark can truly capture the full pricing reality in containerboard or sheets. A Green Markets assessment, based on a prototypical buyer sourcing 5,000 tons of containerboard or converting 10–15 MMSF of sheets, offers a useful reference. But it’s still just a reference, not a rule, and is subject to interpretation and clarification.

Behind every price lies a story of freight costs, mill strategy, fiber composition, buyer behavior, and market psychology. Our pricing—informed by data, interpretation, and the broader economic context—distills a spectrum of factors into a single number that seeks to indicate what a reasonable buyer might expect to pay. Though it can’t represent the entire market, it might offer a clearer view of an industry where reality is rarely black and white.

Ryan Fox is a corrugated market analyst at Green Markets, a Bloomberg company. He can be reached at rfox93@bloomberg.net

Doug Larsen is a market analyst for the Green Markets, a Bloomberg company.

Uniform paper temperature and moisture levels are essential for producing high-quality corrugated sheets. Unfortunately, the human eye can’t detect hidden variations ingrained in the paper until an obvious defect is produced.

CoparSolutions’ Thermal Imaging measures IR radiation across the web to identify and display temperature inconsistencies before they become downstream issues. Real-time graphic depiction allows operators to quickly recognize and correct potential problems.

 Detect and correct inconsistencies before they become issues

 Consistently produce high-quality board

 Dramatically reduce waste

 Store production data for review and troubleshooting (optional)

 Increase corrugator profitability

Legislative Report

The OBBBA at a Glance

This column has been missing from several recent issues of BoxScore. The on-again, off-again nature of tariffs and the slow grind through Congress of the extension of the 2017 tax cuts, coupled with the editorial timeline, brought uncertainty down to page level. That all changed on July 3, 2025, with the passage of the so-called One Big Beautiful Bill Act (OBBBA) and with President Donald Trump signing it into law. Regardless of your politics, there are several wins in this bill for AICC members. AICC and its partners on Capitol Hill have been pushing for many measures included in the OBBBA for the past several years. Here is a summary.

Immediate Expensing for R&D and Capital Assets

• R&D: Businesses can immediately deduct 100% of domestic research and development costs instead of amortizing over five years.

• Bonus depreciation and Section 179: Full expensing (100%) of equipment, machinery, and qualified property—permanent for assets placed in service after early 2025. This is a huge plus for independents because it brings certainty to equipment purchasing decisions.

Favorable Interest Deduction Rules

• Interest deduction limitation is now based on earnings before interest, taxes, depreciation, and amortization, not just earnings before interest and taxes. A permanent change that allows businesses to deduct more interest.

SALT Deduction Relief for Pass-Throughs

• Individual state and local tax (SALT) deductions are now capped at

$40,000 (indexed), and pass-through entities retain the ability to claim SALT deductions.

Pass-Through Tax Cuts and Small-Business Support

• The 20% qualified business income deduction for pass-through entities is now permanent, giving small businesses and S corporations tax planning certainty.

• Bonus enhancements for qualified small-business stock, lifting exclusion limits and increasing eligibility caps.

Increasing Unified Estate, Gift, and GST Exemptions

• A permanent change to $15 million per individual and $30 million per couple, indexed for inflation.

Manufacturing and Made in America Incentives

• 100% immediate expensing now applies to new factories and manufacturing equipment.

• Specific incentives for qualified production property support domestic manufacturing, offering job creation and competitive domestic products.

Corporate R&D Accounting Alignment

• R&D expense treatment aligns with generally accepted accounting principles, or GAAP, allowing immediate recognition and improving deferred tax asset management.

Expanding the Use of 529 Savings Plans

• The Freedom to Invest in Tomorrow’s Workforce Act, included in the bill, expands qualified expenses under 529 savings plans to include postsecondary training and credentialing. Those 529 plans are no longer only for university education.

I encourage all AICC members to consult with their tax advisors and financial planners to ensure that you take advantage of all that the OBBBA has to offer. For a thorough rundown, check out Mitch Klingher’s Strength in Numbers column on p. 64.

Eric Elgin is owner of Oklahoma Interpak and chairman of AICC’s Government Affairs subcommittee. He can be reached at 918-687-1681 or eric@okinterpak.com

VISIT US AT BOOTH #407.

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STACKERS. BUNDLE BREAKERS. LOAD FORMERS. DIGITAL TECHNOLOGIES. EXPERT SERVICE.

MORRISETTE PACKAGING

KEVIN O’BRIEN

Director of Manufacturing Operations 5925 Summit Ave. Browns Summit, NC 27214 336-375-1515

www.morrisette.com

COMBINED RESOURCES, INC.

JUSTIN DURANTE

Sales and Marketing Manager 345 S. Fairbank St. Addison, IL 60101 630-916-1804

www.combinedresources.us

SOUTHEASTERN CORRUGATED

GABRIELA HATFIELD

Business Development Manager 370 Old Laurens Rd., Suite 400 Simpsonville, SC 29681 864-757-1361

www.southeasterncorrugated.com

BORINQUEN CONTAINER CORPORATION

LIVETTE GONZALEZ

President and CEO

800 Calle El Mangotín Hatillo, Puerto Rico 00659 787-898-5000 www.borinquengroup.com

PRAGATI PACK INDIA PVT., LTD.

ANANTH KUMAR G. COO

Plot No. B5 and 6, IDA Gandhinagar Kukatpally, Hyderabad Andhra Pradesh 500037

India

www.pragati.com

Leaders Align Finance and Operations

AICC brought together over 20 industry professionals for the Unlock Financial and Operational Synergy Seminar. This dynamic intermediate-level program covered ways to bridge the gap between financial and operational reporting, fostering cross-functional collaboration that leads to measurable business improvements.

Led by Mitchell E. Klingher, certified public accountant and partner at Klingher Nadler LLP, the seminar delivered practical insights and hands-on tools to help participants better align financial metrics with operational performance. Mitch’s expertise—rooted in more than 30 years of experience working with packaging businesses—set

the tone for a collaborative, thought-provoking environment in which attendees were encouraged to engage, ask questions, and explore new perspectives.

The agenda maximized learning and networking. Day one included an interactive afternoon session followed by an optional group happy hour and dinner at local favorite Buona Via. Day two featured a morning seminar session, culminating in a facility tour of Acme Corrugated in Hatboro, Pennsylvania—a highlight that offered a real-world view of the seminar’s principles.

Participants explored new ways to evaluate the financial success of their companies, learned best practices for interpreting data across departments, and identified

Unlock Financial & Operational Synergy will be offered at the AICC Fall Meeting in Chicago. Learn more at www.AICCbox.org/meeting

actionable insights they could immediately bring back to their teams.

As attendees return to their companies, they bring with them enhanced technical knowledge and a renewed appreciation for the power of cross-departmental collaboration.

The seminar took place from May 14 to 15, 2025, at Acme Corrugated.

To learn more about upcoming AICC seminars and events, visit www.AICCbox.org/calendar.

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Ask Ralph

Sharing Knowledge Across the Industry

BY RALPH YOUNG

Previously, I have reported on other technical trade associations through which a significant portion of my knowledge has been obtained over many years. Of course, this does not come directly from the associations but, for almost 50 years, from the people who have been willing to share their expertise for the betterment of the industry. For your sake, we continue to exchange this wisdom with some of the best minds in the industry. At the time of this writing, I was participating in the summer meeting of the Corrugated Board Technical Committee (CORBOTEC) of the Technical Association of the Pulp and Paper Industry (TAPPI).

B 31R-23-31MW 5.21%

B 42R-33-42R 6.25%

B 31R-23-26R 6.31%

C 31R-23-31R 6.00%

C 31R-23-26R 6.55%

C 42R-23-42R 5.87%

C 42R-23-69R 6.91%

C 31R-23-31R 5.99%

E 31MW-23-31R 6.22%

B 26R-23-26R 6.03%

B 31R-23-31R 6.11%

B 26R-23-26R 6.62%

C 42R-33-42R 6.91%

B 42R-33-42R256 7.98%

C 69R-23-69k 6.24%

C 42R-23-42R 6.61%

B 31MW-23-31MW 5.80%

C 31R-23-31R 6.58%

C 31R-23-31R 6.44%

C 42R-33-42R 7.14%

C 31R-30-31R 6.82%

B 31R-23-31R*L 6.63%

C 42R-23-42R 7.48%

B 31R-23-26R 6.51%

C 31R-30-31R 7.71%

C 31R-23-26R 7.20%

C 31R-26-31R 6.37%

C 42R-23-42R 6.78%

C 42HP-33-42HP 6.81%

C 31R-30-31R 6.43%

Besides Ask Ralph, there are additional resources such as TAPPI Connect and the Institute of Packaging Professionals (IoPP), IoPP’s PackChat service, and the International Association of Diecutting and Diemaking (IADD). Speaking of IADD, it just completed its yearly Odyssey Expo. Rick Putch from National Steel Rule and Steve Rote from Metsä Serla delivered a two-day seminar on troubleshooting in the die making and die cutting processes. Feedback indicated it was the best teaching ever.

Back to CORBOTEC. Besides the best networking, this year’s meeting offered presentations on anilox rolls, printing plates, cutting dies, ink metering systems, and press characterization. We focused on image reproductions but left out digital. It’s not all containerboard and corrugators.

Combined Board Moisture Content – An Ask Ralph Question

So, in the spirit of knowledge-sharing, let’s take a look at a recent question I received through Ask Ralph:

“I’m wondering if you could provide some guidance regarding where we should target our moisture content of combined board. We’re running C-flute 31-23-31 100% recycled board. Paper is coming in at 7.6% average.

“We’re using a Denver moisture analyzer. We cut circles of combined board, place into the fixture, and it determines the moisture in the board and provides it as a percentage. We have just started testing combined board off the stacker. We are not testing paper because we receive COAs (certificates of analysis) from our mill noting moisture content.

“Our medium 23# has been at 9.0–9.06, so right where it should be.

We are not utilizing our corrugator sensors to check temps like we should be. That being said, we are still not too far out of line. Die cut slots are clean, and print is acceptable.

“However, humidity levels are starting to creep back up, so we are trying to get ahead of it before cold temps are back.

We know that will dry out our board a bit.

“This is a snapshot of our levels for the past two weeks” (see chart at bottom left).

Our Response

“You’re doing everything right. That’s the moisture instrument I always recommend. Is your medium coming to you with 1%–1.5% higher moisture content (MC) than the liner?

“These values seem a little low for combined board given that you are combining and converting 100% recovered fiber containerboards. However, if your die cuts and slots are clean, your scores are not cracking, [and] you’re running flat board and getting good print, then it sounds like the numbers are working for you. Since the MC seems to be a bit low, you’ll really want to keep an eye on the level when the temps change.

“As you mentioned in our call, the TAPPI standard 0304-37 should provide some good information, as well.”

For more on this or any other subject, you are always welcome to contact me at any time to discuss any technical concerns.

Ralph Young is the principal of Alternative Paper Solutions and is AICC’s technical advisor. Contact Ralph directly about technical issues that impact our industry at askralph@AICCbox.org

BOXES

Ask Tom

Troubleshooting a Blister Card Sealing Issue

BY TOM WEBER

The purpose of this article is to assist AICC members with resolving an internal or customer-generated thermoformed blister card sealing issue. The first information to obtain is what blister coating is being used and the type of blister material—usually polyvinyl chloride (PVC) or a version of recycled polyethylene terephthalate (RPET). You can determine if the blister is PVC or RPET material by several simple tests. You can crease a PVC blister, and it will turn white at the crease; you can burn it, and it will smoke and char badly. The PET or RPET material will not char, and it will turn white in the heated area. It will also drip. Blister gauge should be at 0.0075" min to 0.03" max thickness before thermoforming. Flange width should be 0.312" minimum.

If there is still a question regarding the type of blister coating, put a few drops of ammonia on the blister coating, let it remain there for five or 10 minutes, and then wipe it off. If it eats into the coating, the coating is an aqueous coating; if it does not destroy the coating, it is solvent-based.

Your investigation should begin with the sealing process: the sealing trilogy of time, temperature, and pressure. The one element that must be maintained in the sealing of a blister card is the interface temperature. Blister coatings are designed to be reactivated at specific temperatures. Most solvent-based coatings will reactivate at 180°–190°F, and the aqueous versions will reactivate at 190°–205°F.

This reactivation of the coating creates a hot, sticky mass known as “hot tack”; this hot mass sticks to the plastic blister,

and as the coating cools, the blister and card bond.

If too much heat is applied or the dwell time is excessive, the blister coating viscosity will be reduced, and the coating will penetrate into the card, leaving an insufficient coating on the card surface to adhere to the blister. Of course, the dwell time must be long enough to reactivate the coating.

The heat tapes that you should obtain are to be used to determine the interface temperature. The heat tape is removed from the sheet, and with the card facing up, it is placed in the flange area. It will not register a reading if not placed in the flange area.

The card is then turned over and placed in the tray face down. The sealing process commences. The last square on the tape that turns black determines the interface temperature. Occasionally, the placement of the tapes will not be in line with the flange area; therefore, you will not get a reading. The tape must have pressure on it to work.

The next step is to take your pyrometer and check the heat platen. Usually, the temperature on the machine reading indicator varies from the true reading of the heat platen. Also, check the platen in different areas; the platen could have a burned element, thereby causing a fluctuation in sealing around the flange area. If the situation would allow, the heat platen could be taken off the sealing machine, laid on a flat surface, and checked for warping with a straight edge placed diagonally on the platen.

Look at the unsealed area of the blister flange that is not sealing; if it is “glossy” like the unsealed areas of the

entire card, you can assume no pressure or heat is being applied in the flange area. If the configuration of the blister would allow it, turn a new blister around in the tray and see if it fails in the same area. If the failure moves to a different area, it could be a blister problem. Also note how many cavities are being sealed at one time. Now is the time to check the platen pressure with your pressure film.

Say you’re measuring heat platen pressure using two pieces of pressure film: Both have a glossy and dull side; one piece is opaque and the other, translucent. To register a reading, the two pieces of film must be placed dull side to dull side. The card is then placed face down over the two pieces of pressure film. The sealing machine is put in motion. The translucent top piece of pressure film usually sticks to the face of the card, and resulting pressure shows up on the bottom opaque piece. A minimum pressure of 80 psi is required in the face seal area.

Any light-colored areas on the opaque piece indicate a lack of heat platen pressure on that area of the card. Incidentally, wooden trays are noted for this problem because they warp badly with the fluctuation of relative humidity in the atmosphere. If the problem is on a carousel sealing machine, check the rails and tray fixtures for the degree of vertical fluctuation.

Heat platens can either be milled tooling or flathead platens. The milled tooling does not put as much heat into the blister card as a flathead platen. Flathead platens without a Teflon cover can easily burn the back of a blister card. The rubber or cork used on trays should be checked for

Ask Tom

damage and compression caused by too much platen pressure. The rubber on the seal tray surface should range from 50 to 90 durometer.

Keep in mind that the thickness of the blister card can have a bearing on heat transmission through the back of the card. Significantly aged (over 90 days old) blister cards have a tendency to dry out. Therefore, temperatures and dwell times will have to be increased to attain a successful seal.

The board we use is known as blister board low-density board, which means it has a “fluffy” surface so the blister coating can easily bind with the surface layer of clay coating, whereas carton board has a harder and more calendered, smoother finish. See the diagram (above right) and note the various interfaces of a sealed blister card.

The weakest interface and the one that should fail is Bond A to the base sheet; the fracture at this juncture results in fiber tea (successful seal). A failure at any other juncture would be considered a failed seal—and we would initially be held responsible—but if the bond between Bond A and the base sheet would be too strong, it would be a board problem. The split between Bond B and Bond A (clay split) is often a result of this situation. With clay split, you will have white coating on the blister flange, but there will be no board fiber attached.

This is why I would suggest you perform your own lab tests on all incoming board before the board goes into production.

One of the most prevalent sealing problems today is the sealing of RPET blisters (oriented). The plastics and the quantities used in the film vary greatly; therefore, film properties change from batch to batch. In addition, the heat history of the film the thermoformer receives has a significant bearing on the thermoforming process.

When the thermoformer processes PVC film, it can use temperatures high enough to reach the glass transition point: Once past this point, the film reaches the optimum forming temperature—the film can be stretched and formed without creating orientation or stress.

When processing RPET film, the thermoformer cannot achieve the optimum forming temperature because the film surface will become crystallized and will not seal. Therefore, the film is processed at a lower temperature. The result is a formed blister that contains stress, a cold-formed blister. Memory remains in the film; during the sealing process when heat is applied, the blister flange softens, and the stressed film tries to return to its original shape.

As a result of this stress, the blister flange will ripple and pull away the card, it will pick off ink from the inside of the blister wall, and the flange will curl back up toward the vertical blister wall. When dealing with RPET blisters and a sealing problem, you can save time and effort if you have two pieces of polarized film. By placing the blister between the two pieces of film, one piece at held at a 45-degree angle, you

will immediately see the stress areas in the blister. The stress will show up as colored rings. The more purple rings that show, the more stress is present in the blister. Check the flange area, in particular. This method, in many cases, will direct you to the source of the problem immediately. It also gives you something definite you can show a customer. The technical term for the purple rings is birefringence.

A few other points to consider in troubleshooting a sealing problem are the number of cavities on a sealing tray and the shape of the blister. Long, narrow flanges can create sealing problems, and thin, narrow flanges will also ripple if too much heat is applied.

If the above methods fail to solve the problem, please gather all of the information with associated samples and send to my attention for our collective further review and investigation.

Tom Weber is president of WeberSource LLC and is AICC’s folding carton and rigid box technical advisor. Contact Tom directly at asktom@AICCbox.org

Heat Seal Diagram

Y CORRUGATED BOX INDUSTRY

Hidden Risk in Corrugated Sales: What Happens When Your Top Rep Retires

BY TODD M. ZIELINSKI AND LISA BENSON

Relationship building has long been a critical aspect of sales in the corrugated industry. Many companies’ growth is thanks to the persistence and expertise of seasoned salespeople who’ve spent decades learning customer preferences, solving problems on the fly, and closing deals with a handshake.

But what happens when those people retire? It’s not a distant concern. It’s already happening, and many companies aren’t prepared.

State of the Aging Sales Team

While there are no industry-specific data on the age of the corrugated packaging salesforce, we can make

reasonable assumptions by examining related statistics. As of 2024, nearly one-third of all employees in paperboard container manufacturing are 55 or older, according to the U.S. Bureau of Labor Statistics. When we look at sales roles across all manufacturing sectors, we find the same pattern—almost 1 in 3 salespeople are 55 or older.

It stands to reason that the corrugated sector is facing a similar demographic reality. That means up to a third of your sales team may be within five to 10 years of retirement. And many companies have no formal process for capturing their institutional knowledge, let alone a plan to replace retiring sales staff.

When Sales Knowledge Leaves

In many corrugated businesses, customer information lives in the salesperson’s head. Details about preferred board grades, quoting nuances, seasonal demand patterns, and buyer personalities and preferences may not be written down, structured, or shared. Sales representatives who have been with the company for 20 or 30 years often operate independently, managing accounts based on relationships and intuition.

When they retire, the impact can be significant in the following ways:

• Longtime customers won’t get the same service and may look elsewhere.

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Selling Today

• Transition to new reps may not be smooth, creating challenges for operations, quoting, or customer service as well as customers.

• Internal teams may need to scramble to rebuild the knowledge that has been lost.

This can result in lost revenue, weakened customer loyalty, and stalled growth.

Challenges With Hiring a Replacement

Even if you want to hire a replacement, finding someone with corrugated knowledge and the ability to hunt for new business will be challenging. Fewer young people are entering sales. Finding new customers, cold calling, learning on the job, and spending years to gain the knowledge of their predecessor doesn’t appeal to younger workers. At the same time, newer hires tend to expect structured processes, clear handoffs, and some level of technological support, which many companies haven’t fully implemented. Additionally, many young people prioritize flexibility, purpose, and personal alignment over job security or company loyalty.

This isn’t about work ethic; it’s just that younger people have a different set of expectations that may not align with how sales has always been structured. While there may be a generational gap, the larger issue is the process gap.

What You Can Do Right Now

If you have key salespeople who will be retiring in the next five to 10 years, you can start now taking small, deliberate steps to protect your customer relationships and prepare for future transitions. Here are several ways to do that:

• Start capturing sales knowledge: Make it a habit to document key account information. Use templates for quoting preferences. Record short interviews or debriefs with senior reps. Ask them to walk through their

sales approach to top accounts and document it.

• Use a customer relationship management system (CRM): Not every company needs a complex CRM, but most need something more effective than spreadsheets. A CRM such as Pipedrive can track conversations, quotes, and account activity without overwhelming your team. Choose a CRM that integrates with your email so those conversations are captured, as well. If salespeople resist data entry, assign someone else to handle input. The goal is to have visibility and capture data, not create extra work.

• Outsource front-end sales tasks: One way to support your sales team is to bring in outside help for front-end sales: lead generation, appointment setting, and pipeline management. This will keep your pipeline full and moving while your internal team focuses on closing and retaining customers. It’s not a replacement for your sales team; it’s a supplement. Fragmented salespeople are less productive. If you bring on a new sales member who needs to focus on learning your products and services and closing sales, having them prospect as well is setting them up for failure and being overwhelmed.

• Practice division of labor: Similarly to outsourcing, you alleviate the fragmentation of your salesperson by allowing them to concentrate on selling. Allow a junior sales team member with the appropriate skill set to conduct prospecting tasks and pass on qualified leads to the salesperson. This is a good way to start developing your talent pool of people who may be able to step into the sales role when needed.

• Cross-train your internal staff: Customer service and operations teams should have access to account details. If your best sales rep retires tomorrow, someone should be able

to step in without starting from zero. Even simple shared documents or dashboards can make a difference.

• Invest in succession planning: Reach out to local colleges and offer internships. Start a mentoring program that pairs junior employees who are interested in sales with senior representatives for ride-alongs or customer meetings. Don’t wait until someone gives notice to think about who might take their place. Succession planning is critical to the success of your employees and your business. Putting someone who may not be a fit or prepared in a sales role because you are in a bind after a senior salesperson leaves won’t benefit anyone, especially your customers.

Avoiding a Crisis

The loss of a top rep shouldn’t put your business at risk, but if you haven’t prepared, it will. The good news is that this problem is fixable. You need to start capturing what your best people know and put some basic structure and process in place so that tribal knowledge lives beyond them.

Whether it’s documenting sales strategy, investing in tools that fit your workflow, or using outside support for prospecting, the point is the same: Don’t wait until you’re forced to react. Start planning now to make sure your company’s future isn’t tied to a single person’s memory.

Todd M. Zielinski is managing director and CEO at Athena SWC LLC. He can be reached at 716-250-5547 or tzielinski@athenaswc.com

Lisa Benson is senior marketing content consultant at Athena SWC LLC. She can be reached at lbenson@athenaswc.com

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Game On: Corrugated Packaging in the Spotlight

BY JULIE RICE SUGGS, PH.D., AND ALLI KEIGLEY

There’s nothing quite like the thrill of game day. The roar of the crowd, the sea of jerseys (Go Panthers!), the smell of stadium snacks, and of course, the excitement of ripping open a limited-edition fan box just before kickoff.

Growing up, this was my absolute favorite thing to do with my dad—grabbing an overpriced (but well worth it) snack served in an intricate takeaway box that felt like part of the fan gear itself. That moment, sitting in the stands beside my dad, hands full of nachos grabbed from a cleverly folded cardboard tray, wasn’t just about food. It was about tradition, connection, and the unforgettable atmosphere of the game.

Now, teams and brands are leaning into that same experience, using corrugated packaging to deepen fan engagement, spark nostalgia, and bring sustainability to the forefront of game day. Let’s take a closer look.

In 2024, the Philadelphia Eagles elevated their season ticket holder experience by introducing a thoughtfully designed packaging initiative. They partnered with local packaging suppliers to create custom corrugated collector boxes for season ticket holders. These boxes featured printed game schedules, team imagery, even pop-up inserts—providing fans with a tactile keepsake experience before the first whistle blew.

The Manchester City Football Club embraced innovative packaging to enhance fan engagement and promote sustainability. In collaboration with sportswear manufacturer PUMA, they introduced merchandise kits in custom corrugated mailers featuring augmented reality (AR) markers. When scanned, these markers

allow fans to unlock behind-the-scenes content and stadium experiences, blending smart technology with eco-friendly design. The AR integration was part of Manchester City’s strategy to connect with fans in the digital realm. By scanning the AR markers, fans can access exclusive content, including virtual stadium tours and player interviews, enriching their connection to the club. The use of corrugated mailers aligns with sustainable practices because they are recyclable and biodegradable. This initiative reflects Manchester City’s commitment to environmental responsibility through their use of innovative packaging solutions while amplifying the fan experience.

The Seattle Seahawks have significantly advanced sustainability efforts at Lumen Field by adopting 100% paper-based, biodegradable products across their operations. The stadium utilizes compostable food service packaging and vessels, including ocean-degradable straws introduced in 2017, to minimize environmental impact. These initiatives are part of a broader commitment to sustainability, demonstrated by Lumen Field’s achievement of Total Resource Use and Efficiency precertification in 2024, making it the second NFL stadium to attain such status. The facility diverts over 90% of its waste from landfills through comprehensive recycling and composting programs, supported by partnerships with local vendors and organizations such as DTG Recycle. Additionally, Lumen Field has implemented advanced waste sorting technologies to enhance efficiency and reduce contamination in composting efforts. These measures underscore the Seahawks’ dedication to environmental stewardship and sustainable practices.

Along the same lines, the Green Bay Packers have been actively working to enhance sustainability at Lambeau Field by introducing eco-friendly initiatives aimed at reducing plastic waste. These efforts include the implementation of corrugated signage and recyclable concessions packaging throughout the stadium. The use of corrugated materials for signage not only supports the Packers’ commitment to environmental responsibility but also strengthens the fan experience by providing clear and accessible information.

Corrugated packaging hits the sweet spot among sustainability, strength, and visual impact. With high-quality print capabilities, teams can design vibrant graphics that capture the energy of the sport. It’s lightweight, easy to assemble, and even more importantly, recyclable—providing alignment with environmental goals.

Whether it’s a fan box, food tray, or merchandise mailer, corrugated is proving it’s more than just packaging—it’s part of the game plan.

Julie Rice Suggs, Ph.D., is academic director at the Packaging School. She can be reached at 330-774-8542 or julie@ packagingschool.com

Alli Keigley, who contributed to this article, is production coordinator at the Packaging School. She can be reached at alli@packagingschool.com.

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Leadership

How to Work Cross-Functionally and Actually Get Stuff Done

BY MATT EICHMANN

Too many organizations are still clogged with silos that slow execution, smother innovation, and turn decision-making into a game of telephone. Despite all of the talk about agility and collaboration, working cross-functionally remains one of the most misunderstood—and underleveraged—leadership skills out there.

Why the Surge in Cross-Functional Teaming?

Today’s challenges rarely sit neatly within one department. Whether you’re launching a new product, solving a customer problem, or responding to shifting market demands, progress requires cross-disciplinary thinking. That’s why more companies in the corrugated sector—and beyond—are forming cross-functional teams to bring together diverse expertise, drive alignment, and move faster with greater clarity.

But here’s the twist: Forming a cross-functional team doesn’t guarantee results. In fact, numerous studies show that many of these teams underperform due to poor coordination, unclear goals, weak accountability, and lack of governance. Done well, cross-functional teaming is a performance accelerant. Done poorly, it drains motivation and breeds frustration.

Matt Eichmann is facilitating the Next Generation Executives Program (see callout on p. 51). Professionals transitioning into top-level leadership in the next few years are encouraged to apply for this unique opportunity to enhance their capabilities, connect with industry leaders, and shape the future of independent packaging.

Let’s flip that script. Here are five practical moves to get traction when working across functions:

1. Lead With Clarity, Not Control Cross-functional teams thrive when everyone understands the why. Start by clearly articulating the team’s purpose and defining a shared goal. Then, let each group contribute from its unique strengths. Anchor the work in a common “what’s in it for me” to secure real buy-in. Don’t micromanage—create the conditions for ownership through active inquiry and the expectation that everyone brings their perspective to the task at hand. And be crystal clear on accountability; only one person can be accountable for the performance of a team—cross-functional or not. Make that explicit from day one.

2. Overcommunicate Early, Translate Often

Each function—sales, operations, finance— has its own language. Don’t assume shared understanding. Align early on terminology, expectations, and how decisions will be made. Explain new ideas simply before diving into complexity. Author James Humes said, “The art of communication is the language of leadership.” Take that seriously. Overcommunication early prevents misfires later.

3. Influence Across, Not Just Down In cross-functional settings, power flows sideways. You won’t gain traction by pulling rank. Build trust by giving before you ask—offer insights, deliver quick wins, and ask thoughtful questions. Influence is earned by showing up as a partner, not a boss.

4. Make the Work Visible

Shared goals are good. Shared visibility is better. Shared incentives are best. Use visual tools—dashboards, scoreboards, simple checklists—to track progress and surface interdependencies. This keeps everyone aligned and makes it easier to resolve blockers as they arise. Visibility drives accountability.

5. Reward Team Wins, Not Territorial Ones

If your recognition systems reward solo acts over shared outcomes, you’re reinforcing the wrong behaviors. Celebrate those who collaborate, bridge functions, and move the needle together. And don’t forget to learn from what worked—and what didn’t—once a cross-functional effort wraps up. Don’t just move on to the next challenge. Pause, assess, and reflect to improve the next round.

Bottom Line?

Learning to work cross-functionally—with intention, clarity, and empathy—is no longer optional. It’s a competitive advantage, especially in the corrugated industry, where execution, innovation, and staying close to the customer are mission-critical. Cross-functional collaboration is not only a soft skill but also a power skill. Master it, and you’ll accelerate your impact, unlock innovation, and break through the bottlenecks that could be holding your organization back.

Matt Eichmann is founder of Catalyst Point Leadership Advisors. He can be reached at 614-512-2940 or matt@catalyst-point.com

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Professional Development Training That Transforms: AICC Celebrates Over 25,000 Courses Completed

AICC is proud to announce a monumental milestone in its commitment to member education: Employees of member companies completed more than 25,000 courses through Packaging University, the Association’s robust online learning platform.

“We celebrate this number because it shows how independents are getting maximum return on their membership,” says AICC President Mike D’Angelo. “With AICC’s Packaging University, you are investing in your team and your company’s future success.”

Since 2017, AICC has empowered members with unlimited access to selfpaced online courses at no additional cost. With more than 150 courses organized into “colleges” tailored to key roles in a box plant, Packaging University has become a vital training tool for companies looking to rapidly and effectively upskill their teams. It’s a one-of-a-kind benefit designed for the independent packaging industry.

“This milestone is more than a number; it’s a reflection of our members’ dedication

to excellence,” says Gary Brewer, president of Package Crafters and Creative Packaging and AICC chairman. “Packaging University serves as an educational bedrock for the success of our membership.

Surpassing 25,000 completed courses is a testament to our members’ commitment to learning and their desire to help shape the future of our industry.”

The flexible and accessible structure of Packaging University has proven invaluable to companies looking to enhance training across all experience levels.

“Being able to train both new and existing employees efficiently and effectively is a crucial aspect for keeping your business thriving,” says Josh Sobel, account manager at Jamestown Container Cos. and AICC’s Education Committee chair. “Jamestown Container utilizes Packaging University across multiple business segments to ensure our employees are trained with the most up-to-date and useful information. The presentation makes it quick and easy to

put together a beneficial training program for your employees, regardless of their experience level, so that they can succeed in our industry.”

With the continued evolution of the packaging industry, AICC remains committed to providing best-in-class education. Packaging University stands as an unmatched pillar of that commitment—empowering the independent packaging workforce with the knowledge and tools to thrive.

To explore the full catalog of courses or begin training today, visit learning. AICCbox.org

The ‘Bread and Butter’ Approach: Inside Volk Packaging’s Five Decades of Innovation

BY THERESE UMERLIK

In the heart of Biddeford, Maine, where industry and community intertwine, Volk Packaging Corporation (VPC) is a testament to enduring values and unwavering dedication.

More than just a manufacturer of corrugated boxes, VPC has guided the company’s every decision, investment, and interaction to ensure service, quality, and reliability. This spirit, which has been the cultural cornerstone of VPC for over five decades, is best expressed in the motto of its founder, Benjamin Volk: “Our customers are our bread and butter.”

VPC began in 1967 when Benjamin and his son, Kenneth, launched their corrugated box plant as the first tenant in the new Biddeford Industrial Park. Their choice of Maine, driven by the thriving textile industry of the era with its large mills, underscored a strategic vision for entrepreneurial growth. Box production

commenced in 1968 with five employees, two of whom would remain with the company for three decades.

The family commitment deepened in 1974 when Douglas Volk, Kenneth’s brother, moved from Massachusetts to Maine. A couple of years later, the box plant nearly doubled in size from 20,000 to 33,000 square feet and its workforce to approximately 25 individuals.

A pivotal transition at VPC occurred in 1986 when Benjamin retired, entrusting the presidency to Kenneth, with Douglas assuming the role of vice president. This leadership change was accompanied by another expansion, as production square footage grew to 65,000 square feet.

As the corrugated industry evolved, presenting increasing competition from integrated companies, VPC made a bold and strategic move in 1991. With AbbottAction, Romanow Container (now

Company: Volk Packaging Corp.

Established: 1967

Joined AICC: 1977

Phone: 800-341-0208

Website: www.volkboxes.com

Headquarters: Biddeford, Maine

President and CEO: Derek Volk

SupplyOne), R&R Corrugated Packaging Group, and Valley Container, VPC helped launch Newcorr Packaging, a sheet feeder in Northborough, Massachusetts.

As one of the few sheet feeders on the East Coast boasting two corrugators, Newcorr secured VPC’s access to high-quality board to ensure consistent product quality and service. In addition, Newcorr has provided VPC an advantage over competitors, which can be constrained by single-machine bottlenecks and delays.

In 1992, Derek Volk, Kenneth’s son, entered into the family business full time. He became vice president of sales five years later, injecting new energy and perspectives into the company.

A significant physical expansion occurred in 1997 when VPC acquired property across the street in the Biddeford Industrial Park, paving the way for the current 141,000 square feet of state-of-the-art

Derek Volk, president and CEO of Volk Packaging Corp., represents the third generation of Volks to lead and grow the business.

corrugated packaging production. The facility reflects VPC’s commitment to upgrading machinery and technology and its early dedication to sustainability and environmental stewardship. Investments included a Hycorr rotary die cutter, scrap recycling system, heat recapture technology, and the installation of 80,000 square feet of rooftop solar panels. It was only a couple of years later in 1999 when VPC installed a Serenco jumbo flexo with a die cut station. Leadership transitions continued into the new millennium. Kenneth retired in 2007 but maintains connections with many longstanding customers. Douglas, who became CEO in 2007, retired in 2019 and has since become a successful author.

Derek is also a writer. He coauthored a book with his son, Dylan, titled Chasing the Rabbit: A Dad’s Life Raising a Son on the Spectrum, about their challenges and triumphs with autism. Derek’s second book, titled Go for Third: Leadership Lessons From the Softball Field to the Workplace, explores the leadership principles he gained on the field that can apply to business and beyond. (For more information, visit www.goforthird.com )

Today, Derek, as president and CEO, is a hands-on owner-operator, steering this respected third-generation family business. Under his leadership, VPC now employs nearly 120 individuals, many of whom have dedicated decades of their professional lives to the company.

“An amazing 10% of our workforce have spent at least half of their life working at the company, with our senior employee, Michelle Morin, marking 44 years of service in 2025,” Derek says. “She is our sixth employee who has spent at least 40 years with us and will break our record for longevity in August.”

Despite the profound challenges posed by the Great Recession and the COVID-19 pandemic, 2020 marked Volk Packaging’s 12th consecutive year of growth, a streak that continued to 15 years before a slight dip in 2023, a testament to its resilience,

adaptability, and the enduring demand for its products.

The human element is a cornerstone of VPC’s success. Its family-owned and family-operated structure fosters an environment of loyalty and dedication. With over 120 employees, including 14 sales representatives boasting a combined 200-plus years of experience, four designers, and six customer service representatives, the depth of expertise is immense. VPC takes pride in the longevity of its workforce, a loyalty they believe directly translates into superior quality for its customers. As of June 2025, VPC associates collectively boast over 1,000 years of service, with 21% of employees having worked at VPC for over 20 years, 48% for more than 10 years, and 60% for over five years.

“My father always told me to never forget that the employees work with you, not for you, and that we all work for the customer,” Derek says.

VPC serves a diverse base of over 1,000 manufacturers, distributors, and producers throughout New England. This broad customer base is a strategic benefit because no single customer accounts for more than 6.5% of their business. In addition, this diversification ensures that no single large order can monopolize VPC’s machinery, guaranteeing consistent and timely service for all clients.

VPC’s design department works with customers, creating custom packaging solutions that prioritize product protection while remaining sustainable, affordable, and aesthetically appealing. For businesses

requiring standard solutions, VPC also offers a comprehensive packaging supply program with over 20,000 products. VPC’s commitment extends beyond its operational walls to giving back to its employees and the wider community. This dedication manifests through significant charitable donations, team-building activities for employees (including their biannual Corrugated Olympics) and their families, and active volunteering in community programs. Its values are clearly represented in VPC’s acronym CARE: customer-centric, accountability, respect, and excellence.

VPC supports veterans and active-duty service members through several Mainebased veteran organizations. Among them are:

• Maine Veterans Project, which is dedicated to reducing veteran suicide.

• Travis Mills Project, which provides a fully accessible retreat for combat-wounded, disabled veterans, and their families, having served 1,945 families from 46 states.

Derek Volk proudly touts the company’s four-color flexo folder-gluer from Haire Group’s APSTAR HG2 line.

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Notably, VPC donates printed custom boxes to every veterans home in New England so the families have respectful moving boxes when a vet passes. Additionally, VPC has donated almost $50,000 to its local Veterans of Foreign Wars through the Volk Packaging Heroes Wall. (For more information on how to honor a hero, visit www.volkboxes.com/ heroes-wall .) Although these are not the only organizations VPC and its employees contribute to, they represent the largest and most direct support.

Sustainability has also been integral to VPC’s operations for its 58 years. It has been recapturing and recycling corrugated materials as well as recycling water and plastic products used in manufacturing and exclusively using nonchemical water-based inks for printing. In 2024 alone, Volk Packaging’s recycling efforts saved over 15,000 trees by diverting more than 600 tons of corrugated waste. It also has earned the Sustainable Forestry Initiative and the Forest Stewardship Council certifications and offers Supershield, an environmentally responsible, 100% Food and Drug Administration- and Canadian Food Inspection Agency-approved alternative to wax-coated corrugated.

In 2021, Derek expanded VPC’s entrepreneurial footprint by founding Volk Paxit, a spin-off born from VPC’s role in repackaging medical supplies during the COVID-19 pandemic. Recognizing a broader market need, Volk Paxit now offers repackaging, prepackaging, kitting, and fulfillment services, assisting businesses grappling with labor and logistics challenges. A year later, Volk Paxit relocated to a spacious, newly renovated warehouse in Sanford, Maine, providing

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KemiTM liners, then known as Kemiart, were launched in the American market in 1991. Innovation continued introducing double coated white kraftliner in 2011. Most recently, in 2023, the Kemi mill underwent further developments to increase its capacity to 465,000 tons, while enhancing energy and water efficiency.

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Volk Paxit has invested in technologies for e-commerce integration and maintains a staff of around 20 full-time workers. This expansion into Sanford is projected to create up to 20 additional hires, with much of the 95,000-squarefoot facility serving as a warehouse for VPC, and potential for manufacturing overflow.

“We have been thrilled by the growth of Volk Paxit and the ability to provide our customers with even better service through what we can do at Paxit,” Derek says.

VPC’s commitment to growth and efficiency is exemplified by its significant investments in cutting-edge machinery. Most recently, an additional $8 million investment has further enhanced its capacity and capabilities. This includes the acquisition of a large 4-color flexo folder-gluer and a new rotary die cutter with 5-color printing, including inside print functions; both machines come from Haire Group’s APSTAR HG2 line. They are designed to expedite customer service and meet the soaring demand across New England, upstate New York, and eastern Canada. The flexo

folder-gluer touts advanced features such as a die cut station, scrap management, and a dual servo-slotter. Both of the new machines were installed in 2024.

VPC is also installing a high-speed, efficient production line featuring equipment from WSA, Ducker-Ringwood, A.G. Stacker, and Inspire Automation, incorporating conveyors, transfer carts, robotics, bundlers, double bundlers, unitizers, a bundle breaker, and a stretch wrapper. VPC’s journey is a testament to steady, consistent growth.

Beyond the impressive business metrics, VPC stands out for its strong faith-based approach, reflected in a mission statement that reads more like a community than a corporate directive: “Led by God, managed by a family that cares for our customers, co-workers, and community. Making boxes while making a difference.”

This unwavering commitment to its values has seen them through challenging times, including the period of severe economic downturn after 9/11 that nearly forced a merger. VPC’s decision to remain independent, guided by faith, has since led to remarkable growth and job creation. This integrity is recognized externally; in 2021, VPC was named one of the “Best Places to Work in Maine” for the second time. This is one of many business and community awards VPC and the Volk family have received.

In essence, VPC is more than just a box manufacturer; it’s a living embodiment of its founder’s motto. As Derek likes to say, “If I die and my obituary says, ‘He sold a lot of boxes,’ I’ll be disappointed.”

It’s built on the enduring principles of customer-centricity, technological innovation, community support, and a commitment to its employees. As it looks to the future, VPC is poised for continued success, driven by its rich history, its cutting-edge machinery, its deep community ties, and an unwavering dedication to its “bread and butter”—its valued customers.

Therese Umerlik is managing editor of BoxScore

The Volk Packaging Heroes Wall has helped to raise tens of thousands of dollars for the local Veterans of Foreign Wars.

Derek Volk stands proudly before Volk Packaging’s production floor.

CHARTING YOUR JOURNEY

BY M. DIANE M c CORMICK

AICC’s education pathway offers a more focused way to train and lead

The road to leadership can be filled with potholes, especially in a complex industry such as boxmaking.

Now, the new AICC Pathway to Success is filling gaps between existing programs while striving for the high level of learning and engagement established by AICC’s existing leadership outlets.

“Better leaders aren’t born,” says Terri-Lynn Levesque, vice president, administration, at Royal Containers, and incoming AICC chairperson. “They are built through a trajectory. That’s how you’re going to grow within this industry.”

The AICC Pathways to Success, newly depicted in the useful diagram below, rounds out AICC’s learning and networking opportunities with three new elements—a Management Group for midcareer professionals, an MBA-level certificate steeped in industry principles, and an executive coaching program for future C-suite inhabitants.

Building on and converging with AICC Packaging University’s excellence in learning, the pathway continues providing exclusive educational opportunities that keep career-minded talent in the industry.

And it comes, as always, from ideas generated by AICC members. “We truly are addressing specific needs of the industry that provide value to an enormous part of our membership,” says AICC Senior Manager of Education Rebecca Rendon.

Stepping Stones

AICC’s Emerging Leaders (EL) program, CEO Group, and advisory groups—specific to production, continuous improvement, sales management, and leadership—are well established. All generate opportunities for future and current leaders to learn from each other and keep pace with industry trends.

These ever-evolving and expanding leadership options, plus Packaging University courses and university partnerships, “bring awareness to our industry,” says Levesque, an Emerging Leader alumna.

Josh Sobel, account manager at Jamestown Container Cos. and AICC Education Committee chair, agrees that education “is huge in this industry.”

“Attracting young talent to the corrugated industry isn’t the easiest thing,” he says. “When you hear about it in college, it’s not something you think would be a glamorous business. When you get talent in your business, you have to figure out a way to keep it, and training them to be successful in whatever they do is probably the best way to keep people around.”

After she aged out of the EL program, Levesque found that joining AICC’s Leadership Advisory Group, with its regular meetings and plant tours, fulfilled her search for opportunities to continue developing as a leader. Through the group, she connects with peers one-on-one to problem-solve and plug into industry trends.

Still, even the advisory groups can have a shelf life, she says, and she wonders, “What’s next?”

The issue was that “all these great things” offering leadership education and engagement were disconnected, says Taryn Pyle, AICC director of education and talent development.

Challenge accepted, said AICC staff and members. Working in collaboration, they created three new offerings—the Management Group, the Business Management in Corrugated Packaging certificate, and the Next Generation Executives program.

The connecting lines among the programs are now illustrated in the AICC Pathways to Success diagram on page 39.

MANAGEMENT GROUP

The Management Group, inserted between ELs and the advisory groups, helps midcareer pros “learn how to manage people and resources,” says

Rendon. “It doesn’t matter what type of management role you’re in or how long you’ve been in it.”

She adds that it’s a strong transition for EL graduates looking for “the next challenge” in career growth, educational opportunities, and peer networking that produces actual tips and practices they can implement in their own workplaces.

“It offers a place to go in the middle part of their career,” she says. “They’re ready for their next role. They’re not newbies in the industry anymore. The Management Group is a matured EL group, essentially.”

The Management Group is led by well-known, highly respected industry managers. One portion will target boxmakers, creating a safe space to discuss plans out of earshot of suppliers, while segments on such topics as finance and budgets will be applicable to AICC’s membership roster of box plants and suppliers.

BUSINESS MANAGEMENT IN CORRUGATED PACKAGING

The second new addition to the AICC pathway is the new Business Management in Corrugated Packaging certificate. The 18-month certification track immerses participants in high-level leadership principles, but with a difference: It’s meant for industry professionals who don’t have MBAs but who plan on growing their careers in packaging.

“You’re going to learn about marketing as it relates to packaging, and you’re going to learn about finance as it relates to a box plant,” says Rendon. “All of these have a lens of packaging, and that adds to the value of the program.”

Certificate students choose a concentration, attend an in-person corrugated-focused seminar, and craft a customized slate of courses.

The certificate culminates with a capstone project, presented to a board, that addresses a challenge specific to the industry or the candidate’s company.

“The funds go directly back into the industry—supporting education, developing talent, and strengthening our workforce for the future.”

—Rebecca Rendon, senior manager of education, AICC

“They’re going to come out of that having a strong understanding of not only corrugated but also these MBA fundamentals,” says Rendon.

NEXT GENERATION EXECUTIVES

The third addition to the AICC Pathways to Success is the Next Generation Executives program, suggested by a board member who needed to advance a team member quickly. The group provides executive coaching for industry professionals slated for the C-suite—and as always, with a boxmaking-specific focus.

“It covers all the challenges that would affect a person who is going to lead a company,” says Pyle. Although tailored to box plant members, any AICC member could get value from it, she adds.

Unlike generalized executive coaching programs, Next Generation Executives

connects participants with “people in your industry who know your pain points,” says Rendon.

Next Generation Executives is ideal for future box plant owners and the second-, third-, and fourth-generation businesses paying outside agencies to prepare children, nieces, and nephews to assume leadership.

“Why not create a program that is a benefit to our members? It’s specific to our industry, and it gives them all of the skills they’re going to need when they step into that role.” Rendon says.

A Viable Next Step

The AICC Pathways to Success answers the “never-ending question” discussed among AICC members about how to move the EL program forward and help graduates explore new elements of their leadership styles, says Sobel.

“It’s giving these young professionals some direction and helping them move forward,” he says. “The ELs spent three or four years in the program, but what were they going to do after that? Providing them with these opportunities is big and helps them with direction.”

The focus on the industry and training from experienced corrugated professionals makes AICC’s new programming stand out from other programs such as MBAs, where “you know you’re going to get a great overall business training, but you might not get that training in the corrugated industry,” says Sobel.

The Foundation for Packaging Education will provide scholarships for the Next Generation Executives program and the Business Management in Corrugated Packaging certificate. “It’s a full-circle investment,” says Rendon. “Members and industry leaders contribute to the foundation, and those same members get the opportunity to benefit as recipients. The funds go directly back into the industry—supporting education, developing talent, and strengthening our workforce for the future.

“Placing someone in a peer group is one of the simplest and most effective ways

“The ELs spent three or four years in the program, but what were they going to do after that? Providing them with these opportunities is big and helps them with direction.”

—Josh Sobel, account manager, Jamestown Container Cos. and AICC Education Committee chair

a manager can keep top talent engaged,” she adds. “It helps them feel seen, supported, and invested in. The network they build becomes invaluable—these are the peers who will challenge, inspire, and grow alongside them.”

Packaging University Evolves

The new pathway approach builds on and dovetails with the continuously evolving Packaging University.

Ox Box President Guy Ockerlund chaired the AICC Education Committee when it helped organize the curricula into university-style programs. Colleges were created. Prerequisites and required classes were determined.

His first employees enrolled in Packaging University were two customer service team members, because they represent “our face in front of the customers,” he says.

Packaging University helps spread knowledge of the industry throughout his company, keeping it from getting siloed among a handful of people, he added. His employees have overwhelmingly enrolled of their own initiative, but he also makes it known that course completion earns a pay bump.

Ockerlund sees a difference in the growing confidence and capabilities of his team members. “Our communication with customers is more professional,” he says. “We’re not trying to sell customers on product. We’re trying to help them find what they need.”

The Education Committee has been “driving the growth of the education platform,” including Packaging University and its status as “a staple of AICC,” says Sobel.

In the wake of Packaging University’s organization into 10 colleges coalescing more than 150 courses, the next step is tailoring the courses to “what’s needed today,” says Sobel. Courses are updated as information and industry processes become outdated. More courses are being translated into Spanish.

“We’re just making sure the information is there for people that need it to succeed,” he says. “The amount of colleges we have is good. It’s just continuing to grow the courses within the colleges.”

As Pyle notes, the backbone of many AICC member companies is the team of floor workers—many with high school diplomas and eager for learning that helps them advance. AICC often hears from production managers, HR managers, and other midlevel employees at member companies, looking for guidance in leveraging Packaging University for their teams, she adds. “It’s not always the owner or executive calling,” she says. “Our members companies want their whole team to be educated.”

New Directions

Journeys along the pathway can also open doors to AICC committee and board

service, with their conjoined opportunities for growth and development, Sobel notes.

“AICC does want to provide that structure to grow within the Association, but ultimately we’re looking to provide that structure to grow within your company outside of the Association” he says. “Whether it’s the Next Generation Executives program or whether it’s Packaging University, all of that is tailored so that you can grow within your own company as a professional and continue that path forward.”

Levesque agrees that AICC groups and programs provide a steppingstone to Association leadership. “By saying yes to everything, that’s part of what has helped me get to this position of being chairwoman,” said Levesque.

The future of AICC’s Pathways to Success and Packaging University is built on AICC’s philosophy that the reward for learning is more learning. The pathway diagram puts the journey in context, Rendon says.

“AICC has always had impactful programs,” she says. “However, being able to see it on a chart and find your spot and visualize your future within our industry, that’s a powerful graphic that sparks a powerful conversation with yourself about where you are and where you want to go.”

Rendon referenced AICC’s motto, “When you invest and engage, AICC will deliver success,” explaining, “It means AICC will provide members with the tools, the pathway, and the peer group. But it’s up to our members to take that first step, get involved, and make the most of the opportunities available.”

M.

Diane McCormick is a freelance journalist based in Pennsylvania.

TOWARD ERROR-FREE OPERATIONS

A comprehensive approach to assessment, training, and automating can help reduce the number and impact of human errors

BY ROBERT BITTNER

Mistakes happen. In multifunction box plants—where a variety of machinery and a wide range of employee experience likely coexist—it is a testament to the industry’s commitment to ongoing training, standard operating procedures (SOPs), and a safety culture that they do not occur more frequently. Still, people are human. Mistakes are never completely off the table.

The effects of those mistakes can be significant. A 2017 manufacturing survey by Vanson Bourne found that 19% of all unplanned downtime can be attributed to human error, resulting in failure to deliver services to customers, lost production

time, and an overall drop in productivity. But downtime is one possible outcome. Mistakes can also result in product inconsistency, material loss or damage, and even injury.

Pinpoint the Problem Areas

The first step to reducing human error is identifying when and where mistakes are most likely to occur.

David Wiens, founder and CEO of BPS AI Software, believes the most vulnerable areas for human error are any processes involving hand reporting. “When you create maintenance or production data in a handwritten

format and then give that to somebody else to key in to your system, there are multiple opportunities for mistakes and misinterpretation,” he says. “For every hand that touches the data, you have another opportunity to have it be incorrect.”

Wiens says another notable area of vulnerability is the so-called skills gap—that is, the gap in experience and knowledge that can occur when skilled employees leave the workforce and are replaced by still-inexperienced, still-in-training workers. New employees are likely to make mistakes their more experienced colleagues would avoid.

This situation affects vendors, as well, says Diane Abruzzini, chief operating officer and co-founder of Rigorous Technology, a robotics and manufacturing automation provider. “A lot of vendors’ technicians, who have been so pivotal in bringing their products to market and making them run well for the past few decades, are retiring. Our customers are telling us all the time that machines that were once under great service contracts are now waiting weeks to have someone come take a look or to have a part replaced.”

Malfunctioning or offline equipment— and the short-term workarounds needed

to keep production rolling—can lead to unfamiliar processes and greater chances for error.

Other vulnerable areas may not be so obvious, requiring a comprehensive assessment. For example, even a seemingly sound approach to predictive and preventive maintenance is worth evaluating for potential error-causing problems. Scott Ellis, Ed.D., founder of manufacturing consultancy Working Well and author of MacGyvering Simplified: Problem Solving for Teams, points out that preventive maintenance often is scheduled for an allocated period of time. “But let’s say you are working on

a flexo folder-gluer,” he says, “and you get through the print sections, move on to the slotting section, and then run into a problem that’s going to cause a breakdown. So, you stop doing the PM and fix that issue. And then, you run out of time for the job.”

It’s great that an issue was found and fixed. But, Ellis says, “often there’s no tracking that indicates you only got as far as the slotting section during the last round of service. It would make sense for the next round of PM to start there so you get the rest of the machine done. But it’s not unusual for me to see machines where, due to the lack of tracking, the

back end of the machine has not been touched in a year because they keep finding little things along the way that they stop and fix, which eats up all of their allotted time.”

Minimize Mistakes

When weighing your options for reducing human errors, look for the most efficient, value-rich steps that target your most vulnerable processes. For example, Wiens says, “if companies aren’t already digitizing their quality and production reporting and their maintenance logging, that would be a really good place to start.”

If production reporting and maintenance logging are currently being done by hand, via a PDF or an Excel spreadsheet for example, Wiens believes, it is a fairly simple process to digitize those documents so information can be input electronically. You can then limit the types of information that can be added to those forms, which helps to eliminate careless mistakes. “It’s not going to mean you suddenly have zero errors,” he says, “but it’s a way to take small steps in that direction that doesn’t involve bringing in new software that everybody has to train on.”

For boxmakers who are already digitized, the next step might be to connect all of your data together on the back end. The goal, Wiens says, is to have “what’s known as ‘a single source of truth’ for your maintenance manuals, your documentation, your SOPs, all those things. This kind of approach closes a lot of gaps where human errors can creep in.”

Bridging the skills gap seems straightforward: Train new equipment operators and maintenance people to the level of the experienced employees they are replacing. But experienced employees do not work solely from manuals and SOPs. They have specialized knowledge gained from years on the floor and, potentially, years of working with and servicing specific pieces of equipment, which makes a significant difference in the quality of

“If companies aren’t already digitizing their quality and production reporting and their maintenance logging, that would be a really good place to start.”

—David Wiens, founder and CEO, BPS AI Software

their work. Because of that, “the more you can document, the better,” Ellis says. Documenting how a job is done also is key in situations in which one operator has consistently fewer errors than others on the same equipment. Ellis suggests bringing everyone together to look at the SOP for that equipment or process. “Ask them, ‘Is that how you actually do it?’ Have them discuss it and compare notes so everyone is on the same page.

“Another option is to record a video of everyone performing a process, and then review that as a team like game footage,” Ellis continues. “Say, ‘You do it this way, but you do it this way. Why is that? What’s the best way?’ Or, ‘What’s your reasoning behind that?’ The goal is to come up with an ‘our way’ that gets codified in the SOP. This can build engagement, which can reduce errors, because everyone not only knows the correct steps, but they also know the why behind them.”

Automate for Error Reduction

When it comes to reducing human errors from performing the most repeatable or most ergonomically demanding tasks, robots offer a solution, Abruzzini says. “Robots love to do the same thing over and over and over again. They tend to drive really fast ROI [return on investment] when handling processes and applications that are constantly being repeated.” In addition, she says, “they allow you to move operators from positions where they are moving material from one point to another or repeatedly lifting

heavy loads so that they can go to areas requiring more critical thinking and problem-solving.”

Some smaller boxmakers may not think they’re big enough for this level of automation or robotics to make sense for them. But Abruzzini notes that if you’re consistently involved in repetitive tasks or if you’re relying on a limited range of equipment to run a wide variety of products, robotics can help.

“My advice is to start small and focus on something that has a very clear, measurable ROI, specifically with a turnkey system,” she says. “We recommend people start with an area that is a high touch point, something that’s done repeatedly throughout the number of shifts that you run. We often start with palletizing the end of folder-gluers—when boxes are packed into other boxes, and those boxes are then put onto pallets in specific pallet patterns all day long.”

Abruzzini acknowledges that in the beginning, employees may assume more automation is going to mean fewer jobs. “But by installing that first robot and getting people comfortable using it, operators start to realize that they’re really just a tool—and one that typically takes away a task they didn’t want to do anyway.” For example, she says, “when we first started installing the Box Hopper, which is the pre-feeding robot, a lot of folks were skeptical. But then they saw the system lifting five times what any person would lift. [Workers] are no longer having to lift 10,000 pounds every hour in this one station.”

“Robots love to do the same thing over and over and over again. They tend to drive really fast ROI when handling processes and applications that are constantly being repeated.”

—Diane Abruzzini, chief operating officer and co-founder, Rigorous Technology

The use of robotics automation “also inspires younger generations to come be a part of the company,” Abruzzini adds, “because they’re excited about the software and working with novel technology.”

Artificial intelligence (AI) is another novel technology continuing to develop into a powerful error-reduction tool for boxmakers.

For instance, Wiens says, “depending on how deep your data-AI integration is, maintenance people could discuss an issue with an AI assistant regarding a

machine they’re troubleshooting—talk back and forth—and then have the information from those interactions stored in a knowledge base, which could help guide and inform future maintenance.”

As an example of just how helpful AI can be—particularly in situations where maintenance staff may be less experienced or are approaching an unfamiliar piece of equipment—Wiens offers a personal anecdote.

“I bought an old 1960s excavator for my property. I don’t know anything

about how to maintain it. I don’t have a manual, and I couldn’t find anything online. So, I used my AI assistant, which can see through my phone camera and talk with me in real time. I pointed my camera at different parts of the engine and asked what each one was. It explained how things worked and helped me to troubleshoot what I needed to do.

“Of course,” Wiens continues, “if you propose this to the guy in your maintenance department who knows everything about all of the pieces of equipment, he’s going to say he doesn’t need a damn machine to tell him anything, right? But it gives the opportunity for the people who aren’t that guy to learn how to do it right, to take all of this knowledge and continue to improve upon it. That should potentially lead to greater efficiency, improved maintenance, and ultimately, fewer errors along the way.”

Turning Mistakes Into Opportunities

Despite everyone’s best efforts, mistakes will happen. But each incident gives managers and their teams an opportunity to learn from what they did wrong and improve their processes along the way.

“When human errors occur, get together as a team and figure out what went wrong so you can at least avoid that mistake in the future,” Ellis advises. “As a manager, don’t go into a meeting like this convinced that you know what happened or with a solution already in your back pocket. Engage with your team, and ask them what may have happened. Draw them out.

“This is the place to put our ranks aside, discuss the issues, and see if we can learn some lessons.”

Robert Bittner is a Michigan-based freelance journalist and frequent BoxScore contributor.

YOUR PATHWAY TO SUCCESS

AICC education is the always-evolving force multiplier for the boxmaking industry

AICC offers learning opportunities you can’t find anywhere else. From free online training to topical webinars, peer learning, and in-person training, you can discover what you need to grow and thrive in the packaging industry in any role or department.

Leadership

Pathways

If you know where you want your career to go or if you are still finding

your path, AICC can help. Structured as a clear and purposeful pathway, this initiative empowers every member of the AICC community—whether you’re a new hire, a supervisor looking to improve your management skills, or a seasoned executive—to find your place to learn, connect, and thrive. No matter where you are in your career journey, AICC offers the right training, the right peer network, and the

right opportunities to help you grow and succeed.

Programs and groups on the pathway are as follows:

EMERGING LEADER PROGRAM

The AICC Emerging Leader Program equips ambitious professionals (35 and younger) in the paper-packaging industry with leadership training, mentorship, and exclusive networking opportunities.

Participants, led by elected delegates, gain access to executive roundtables, industry committees, and career development events, preparing them to become leaders in the industry. Companies benefit by investing in employees who are expanding their skills, building strong professional networks, and contributing to their organization’s long-term success.

AICC MANAGEMENT GROUP

The AICC Management Group helps managers at all levels develop leadership skills, improve people and resource management, and navigate common workplace challenges. Members gain valuable insights, practical tools, and a supportive peer network to enhance their effectiveness and performance. Join to grow as a leader, strengthen your management skills, and connect with professionals dedicated to continuous improvement.

PRODUCTION ADVISORY GROUP

The Production Advisory Group connects operations and production managers from AICC member companies to share best practices, tackle common challenges, and learn from industry peers. Members gain insights into leadership strategies, workforce retention, and productivity improvements while receiving valuable coaching and feedback. Join to build a trusted network, exchange ideas, and enhance your career and your company’s success.

CONTINUOUS IMPROVEMENT

ADVISORY GROUP

The Continuous Improvement Advisory Group assists managers across all departments in enhancing productivity, developing problem prevention skills, and cultivating a culture of continuous improvement. Members gain access to best practices, coaching, and collaboration to strengthen team performance and leadership effectiveness. Join to

NEXT GENERATION EXECUTIVES

The Next Generation Executives: AICC’s Executive Leadership Training Program is a specialized, high-impact experience designed exclusively for future C-suite leaders in the packaging manufacturing industry. This program, led by executive coach Matt Eichmann, builds essential financial, operational, and strategic decision-making skills while guiding participants through the complexities of executive leadership transitions, emotional intelligence, and team culture development. With an emphasis on mentorship and peer-to-peer connection, it empowers emerging executives with the knowledge, confidence, and network needed to lead with purpose and drive sustainable success within their organizations. Learn more at www.AICCbox.org/NextGen

build your problem-solving skills, share insights with peers, and drive lasting improvements in your company.

LEADERSHIP ADVISORY GROUP

The Leadership Advisory Group offers AICC members a confidential space to connect, share challenges, and gain valuable insights from industry peers. Members benefit from leadership development, industry trend discussions, and a strong support network that fosters growth and accountability. Join to enhance your decision-making, gain fresh perspectives, and build lasting relationships with fellow leaders committed to success.

CEO ADVISORY GROUP

The CEO Advisory Group provides box plant CEOs with a trusted network and a facilitator to exchange insights, tackle industry challenges, and explore strategies for growth and profitability. Members gain valuable peer accountability, access best practices, and develop an outside perspective on their business, all within a confidential setting. Join to strengthen your leadership, refine your business strategy, and connect with executives who understand your unique challenges.

AICC WOMEN IN PACKAGING GROUP

The AICC Women in Packaging Group is a dynamic community dedicated to championing women in the packaging industry, fostering professional growth, and providing invaluable networking opportunities. Members

gain access to empowering speakers, skill-building programs, and inspiring role models who have paved the way for future leaders. Whether you’re looking to expand your industry knowledge, develop leadership skills, or connect with a network of peers, this group offers the resources and encouragement to help you thrive and make a lasting impact in the packaging sector.

LEGACY COUNCIL

The Legacy Council preserves and shares the industry’s invaluable knowledge through white papers, BoxScore articles, and conversation. Led by industry veterans such as Ralph Young, this group of retirees, Hall of Fame inductees, and seasoned experts serves as a resource for answering questions and guiding the next generation. Join to contribute your expertise, stay connected, and help shape the future of the packaging industry.

KIDS IN PACKAGING

Kids in Packaging offers fun, hands-on crafts and activities related to corrugated and paperboard, giving children a chance to connect while their parents attend the AICC National Meetings. It creates lasting memories, fosters friendships with other “industry kids,” and introduces them to the packaging world in an engaging, age-appropriate way. Plus, it provides an excellent opportunity for partners and children to socialize and enjoy the event together.

Find your path at www.AICCbox.org/ pathways.

SPECIAL SECTION

Packaging University

AICC’s Packaging University offers more than 160 free online courses, available to everyone at a member company. Now, learning is even easier to navigate with Colleges of Study. Just find your department or area of interest, and the courses you need are already organized for you. Each college has prerequisite courses to ensure you start on the right foot, covering fundamentals, safety, machines, and packaging terms. The colleges and courses are as follows:

COLLEGE OF CUSTOMER SERVICE

• Customer Service Fundamentals

• Product Knowledge and Technical Support

• Quality and Customer Satisfaction

• Corrugated Packaging Solutions and Product Offerings

• Understanding Customer Insights in Corrugated Packaging

• Business Communications

• How to Help an Upset Customer

• Quality Basics

• How to Spec a Corrugated Box

• Five Top Sales Skills

• Avoiding Antitrust Liability

• Understanding Combined Board Combination s

COLLEGE OF DESIGN

• Introduction to Graphic Design

• Introduction to Structural Design

• Corrugated Packaging Solutions and Product Offerings

• Product Knowledge and Technical Support

• Quality and Customer Satisfaction

• Understanding Customer Insights in Corrugated Packaging

• Quality Basics

• Business Communications

• Unit Load Design and Analysis

• Understanding Combined Board Combinations

COLLEGE OF FINANCE

• Quality Basics

• Welcome to Accounting

• Business Communications

• Keeping Score: Understanding Financial Statements

• Avoiding Antitrust Liability

• Understanding Accounts Receivable and Cash

• Compliance in Human Resources for the Corrugated Industry

• Cost Accounting in Corrugated Packaging Manufacturing

• Financial Management in Corrugated Packaging

COLLEGE OF HUMAN RESOURCES

• Managing HR in Packaging

• Compliance in Human Resources for the Corrugated Industry

• Compensation and Benefits in Manufacturing

• Giving Motivational Feedback

• Conflict Resolution

• Corrective Counseling

• Developing a Workplace Safety Program

• Workplace Safety Regulations

• Emotional Intelligence for Career Development

• Individual Development Plan

• Employee Development Plans

• Quality Basics

• Business Communications

• Maximize Training ROI

• Key Performance Indicators

• Holding People Accountable

COLLEGE OF LEADERSHIP

• Quality Basics

• Problem-Solving for Fun & Profit

• Conflict Resolution

• Business Communications

• Leading Your Peers

• Holding People Accountable

• Speak With Data, Bring a Solution to Your Problem

• Productive Meetings

• Keeping Score: Understanding Financial Statements

• Key Performance Indicators

• Go Team: Make Your Team More Productive

• Emotional Intelligence for Career Development

• Avoiding Antitrust Liability

• Delegation DIY

COLLEGE OF MAINTENANCE

• Quality Basics

• Operator Maintenance

• Business Communications

• Lock-Out/Tag-Out Procedures

• Preventative Maintenance Optimization

• Facility Assessment From a Maintenance Perspective

• Maintenance Mapping

• Implementing a Routine Scheduled Maintenance Process

• Speak With Data, Bring a Solution to Your Problem

• Maintenance Department 5S

• Workplace Safety Regulations

• Safe Handling of Hazardous Materials in Corrugated Facilities

COLLEGE OF PROCESS IMPROVEMENT

• Quality Basics

• Quality and Customer Satisfaction

• Business Communications

• Lock-Out/Tag-Out Procedures

• Faster, Better, Smarter With Value Stream Maps

• Introduction to Lean Packaging

• Decision Trees: Knowledge Insurance

• Proposals, Problems, and Projects With A3

BUSINESS MANAGEMENT IN CORRUGATED PACKAGING PROGRAM

The Business Management in Corrugated Packaging Certificate Program is a first-of-its-kind certificate program designed for rising professionals in our industry. The 12- to18-month program blends Master of Business Administration-level business insight with corrugated-specific training, equipping you with the skills to manage and lead.

Why Enroll?

• Master strategy and management skills for success in the corrugated packaging industry.

• Customize your courses to fit your career path.

• Collaborate in a small, high-impact cohort (five to 10 participants).

• Solve industry challenges with a capstone project.

Graduates are recognized at AICC National Meetings. Scholarships are available through the Foundation for Packaging Education. Learn more at www.AICCbox.org/businessmanagement

“After graduating from Emerging Leaders, I was looking for something that would help me continue to develop as a leader and stay connected with peers outside of the National Meetings. By joining a Leadership Advisory Group (LAG), it keeps me plugged in to the latest industry trends, connected to a powerful network of peers—a safe space to problem-solve with the industry’s best—to help drive meaningful growth within AICC. ”

—Terri-Lynn Levesque, vice president of administration, Royal

• Building a Visual Workplace

• Key Performance Indicators

• Inspection and Testing in Corrugated Packaging

• Productive Meetings

• Workplace Safety Regulations

COLLEGE OF PRODUCTION

• Quality Basics

• Quality and Customer Satisfaction

• Operator Maintenance

• Workplace Safety Regulations

• Setting Up the Modern Die Cutter

Containers

• Lock-Out/Tag-Out Procedures

• How to Read a Tape Measure

• Optimizing the Flexographic Printing Process

• WARP and How to Control It

• Rotary Die Cutting Operation

• Essential Principles of Water-Based Flexo Inks

• Inspection and Testing in Corrugated Packaging

• Safe Handling of Hazardous Materials in Corrugated Facilities

COLLEGE OF SALES

• Understanding Customer Insights in Corrugated Packaging

• Understanding the Competitive Landscape of Corrugated Packaging

• Product Knowledge and Technical Support

• Corrugated Packaging Solutions and Product Offerings

• Strategic Costing and Rate Strategy in the Packaging Industry

• Quality and Customer Satisfaction

• The Death of the Traditional Sales Process

• Accelerate Virtual Relationships to Create New Opportunities

• Quality Basics

• Business Communications

• Speak With Data, Bring a Solution to Your Problem

• Introduction to e-Commerce

• Avoiding Antitrust Liability

• Understanding Combined Board Combinations

• How to Help an Upset Customer

COLLEGE OF WAREHOUSING AND LOGISTICS

• Warehouse Management and Operations

• Effective Shipping, Receiving, and Logistics

• Material Handling and Equipment

• Unit Load Design and Analysis

• Packaging Production Scheduling

• Quality Basics

• Workplace Safety Regulations

The final college includes courses that are translated into Spanish (see “Cursos en Español” on the next page). After you finish a college, you can print a certificate of completion as recognition for your hard work. Then, you can start another college or browse the many other courses available to you.

Grow your skills at www.AICCbox. org/packu

SPECIAL SECTION

Webinars

Each month, AICC offers at least one engaging and informative webinar, available at no cost to members. These sessions provide timely insights on a rotating range of topics relevant to the independent packaging industry, including sales strategies, print advancements, and customer service excellence.

Designed to support continuous learning and professional growth, AICC webinars connect members with industry experts and practical knowledge they can apply immediately in their businesses.

If you can’t attend a live webinar, recordings are always available at www. AICCbox.org/webinars. See all upcoming events at www.AICCbox.org/calendar.

CURSOS EN ESPAÑOL

AICC Packaging University también ofrece muchos cursos en español:

• Fundamentos de seguridad

• Fundamentos de la impresión flexográfica

• Glosario de términos de impresión y embalaje

• Resolución de conflictos

• Alineación del rodillo corrugador

• Introducción al embalaje Lean

• Comprensión de las combinaciones de cartón corrugado

• Operación del troqueladora rotativa

• Principios básicos de las tintas a base de agua para impresión flexográfica

• Cómo optimizar la impresión flexográfica

• Conceptos básicos de corrugado 101

• Conceptos básicos de corrugado 102

• Conceptos básicos de corrugado 103

• Control de las operaciones en una empresa fabricante de empaques de cartón

• Creando un lugar de trabajo visual usando las 5s o las 7S

• Benchmarking para la excelencia en la producción de empaques de cartón corrugado

• Desperdicio de papel

PREREQUISITES

The colleges have several prerequisites to make sure everyone starts with the basic information needed to thrive in the industry. Among them are:

• Corrugated Fundamentals

• Safety Basics

• Flexographic Print Fundamentals

• Glossary of Packaging Terms

• Carton Style Resource

• Machine Primer Resource

• Factores que afectan la resistencia a la estiba en los empaques de cartón corrugado

• La necesidad del mantenimiento por parte de los operadores

• Reducción de configuración

• La eficiencia general del equipo (OEE) en la industria del empaque

• Cómo especificar una caja

• Pandeo y cómo controlarlo

• Optimización del mantenimiento preventivo

• La importancia de los empaques en el e-commerce, Modulo 1

• La importancia de los empaques en el e-commerce, Modulo 2

• Introducción al diseño de cargas unitarias de cajas a nivel de sistema

• Implementación de un proceso de rutina de mantenimiento programado

• Cómo realizar una auditoría a la corrugadora

• Como mejorar las ventas en esta nueva realidad

• Matemáticas para la producción de empaques

• Navegando el tiempo: Gestión de tiempo para el taller

“We use a consultive industry expert approach in our sales and service. So, it’s critical we have a good understanding of the industry and the products available. Education is key. AICC’s Packaging University has provided our staff with the ability to learn on a self-guided, easy-to-use platform. We encourage all of our employees to take advantage of this unique opportunity. You should, too.”

—Guy Ockerlund, president, Ox Box

SPECIAL SECTION

In-Person Training

AICC seminars offer valuable in-person learning experiences designed to deepen industry knowledge and enhance professional skills. Held in conjunction with AICC’s National Meetings—and occasionally as standalone events— these seminars cover a wide range of timely and practical topics, including finance, production, customer service, and leadership.

Led by seasoned experts, each seminar provides a focused environment for attendees to engage directly with instructors, ask questions, and connect with peers, making them an essential opportunity for hands-on education and meaningful networking.

See all upcoming events at www.AICCbox.org/calendar

AICC can also work with you to develop training tailored to your specific needs within your plant. When you are ready to train your team, AICC will develop a course based on your

TAKE A DEEP DIVE

needs, create course materials, and bring industry trainers to your plant on your schedule.

Learn more at www.AICCbox.org/inhouse.

School’s Back in Session: AICC Education Webinar

Wednesday, September 10, 2025

2 p.m. ET

Whether you’re on the production floor, managing a team, just getting started in the industry, or preparing for a leadership role, AICC’s education is built for you.

Join us for an informative webinar in which we’ll walk through everything AICC’s education department offers to support you and your team. No matter your career path, skill level, or learning style, there’s something here for everyone.

Learn more and register at www.AICCbox.org/calendar

The Associate Advantage

JEFF DIETZ

KOENIG & BAUER VICE CHAIRMAN

JEFFREY.DIETZ@KOENIG-BAUER.COM

JOHN BURGESS PAMARCO CHAIRMAN

JOHN.BURGESS@PAMARCO.COM

MIKE BUTLER DOMTAR PACKAGING SECRETARY

MIKE.BUTLER@DOMTAR.COM

BRIAN FOLEY BOBST DIRECTOR BRIAN.FOLEY@BOBST.COM

TIM CONNELL

AMERICAN CORRUGATED MACHINE CORP. IMMEDIATE PAST CHAIRMAN TCONNELL@ACM-CORP.COM

How Supplier Partnerships Power the Corrugated Industry

BY JEFF DIETZ

While it has been written in previous articles about the AICC Associate member network and the value it presents to the general membership, the impactful nature of those partnerships should never be minimized. For all its material strength, the corrugated industry relies heavily on something less tangible but just as critical: support. And in moments when our customers need us the most, the difference between a supplier and strategic partner becomes crystal clear.

Years ago, it wasn’t uncommon for suppliers to be viewed simply as vendors, as people who sold something that was needed—very transactional in nature. But the reality is, good suppliers don’t deliver just products—they deliver insight. They stay for the questions after the install. They return your call at 10 p.m. when a job is stalled. They understand your challenges, and they know how to solve them.

When any new technology is introduced, there’s always a learning curve. This is where your suppliers become important partners. They don’t just ship the product and move on. They bring someone in who will stand next to your operators and explain, in real-world terms, how the product could perform best in your conditions—a conversation that should contribute to improved performance and translate across the full manufacturing platform.

Over the years, these experiences add up. Whether it’s a technical seminar hosted by your ink or anilox supplier, best practices training from your stacker supplier, or troubleshooting a die cutter over FaceTime with the manufacturer halfway

across the United States, our best suppliers have become extensions of our teams.

It’s especially vital today, with workforce turnover and labor shortages affecting nearly every plant. Institutional knowledge isn’t guaranteed anymore. New hires come in green, and they need training that’s fast, clear, and rooted in real application. That’s where supplier-led support becomes a competitive advantage. The best reps know how to speak to press operators. They know the value of listening first. And they’re willing to invest their time on-site.

There was a time when a supplier dropped off a catalog and moved on. Today, they bring data, training materials, and hands-on know-how. They don’t just ask what you need; they help you understand what’s possible.

And that shift matters because, in corrugated, downtime is expensive. Waste is expensive. But the cost of not training your team, of not leaning on expert insight when it’s available, that’s far worse.

I’ve come to believe that some of the most important conversations in our business happen on the production floor next to a piece of machinery. When a supplier rep walks the floor with you, listens to the crew, and helps you elevate performance, that’s where value is created—not just in dollars but in confidence, culture, and capability.

If you’re treating your suppliers like order-takers, you’re missing out. Ask for their experience, training resources, time. Chances are, they want to help more than you realize.

Jeff Dietz is senior vice president of sales at Koenig & Bauer (US) and vice chairman of AICC’s Associate board.

What the Tech?

People-First Tech: Closing the Skills Gap in Corrugated Manufacturing

BY DAVID WIENS

Automation is reshaping corrugated production through servo-driven corrugators, vision-guided flexos, and artificial intelligence (AI)-powered trim optimizers. Yet, a $10 million line still goes dark when the only slitter-scorer operator on second shift walks out. Machines scale, but tribal know-how does not unless you invest in it. The true competitive frontier isn’t raw speed. It’s the velocity of knowledge transfer and a culture of continuous learning that captures expertise before it leaves the building and empowers every employee to keep Industry 4.0 assets humming.

The Gap That’s Choking Growth

AICC member pulse checks echo the wider Packaging World 2025 survey: More than three-quarters of converters struggle to fill even entry-level roles. Deloitte and The Manufacturing Institute forecast 3.8 million U.S. manufacturing openings through 2033, with half likely remaining unfilled.

In a sheet feeder that ships 4 million square feet per day, a single vacancy that adds 15 extra setup minutes per shift costs a quarter-day of capacity each month and wipes tens of thousands of dollars from earnings before interest, taxes, depreciation, and amortization. Labor already consumes about 14% of revenue, and overtime on top of chronic vacancies pushes that share even higher.

Why People-First Tech Pays

Traditional cost-cutting such as the “do-more-with-less” mentality of simply squeezing payroll for short-term gains

backfires on managers when skill gaps stall machines, bleed margin, and trigger expensive recruiting cycles.

According to a blog from Swyply, replacing a seasoned press operator costs roughly 40% of their annual salary after fees, training time, and lost output. And IBISWorld reporting says that devoting even 1% of revenue to targeted upskilling—digital work instructions, AI troubleshooters, simple skills dashboards—costs far less and compounds every shift. Early adopters prove the point:

• A global paper and packaging producer cut downtime by 21% and onboarding time by 72% after rolling out Augmentir’s connected worker solution, according to the platform provider.

• A major Louisiana corrugated manufacturer implemented Redlist’s lubrication copilot and slashed unplanned downtime more than 90%, saving the company $850,000 quarterly, according to a case study from the provider.

• Multiple manufacturers using SwipeGuide’s work standardization platform report six-figure annual savings through fewer errors, faster changeovers, and reduced quality and safety incidents, according to a SwipeGuide blog.

The payoff arrives in three linked waves: lower churn through clear advancement paths, higher throughput from faster problem-solving, and cheaper scaling by promoting crosstrained temps instead of bidding for outside specialists.

Three High-Impact Moves

Implementing a people-first tech strategy does not require a moon-shot investment in futuristic technology. It can be built upon the phones, tablets, and human-machine interfaces you already own.

TURN EVERY JOB INTO A LEARNING OPPORTUNITY

Record veteran employees performing critical tasks, from complex quotes and die-line nesting to resolving customer quality issues in your Enterprise Resource Planning software. Tag these video clips by role or task and make them accessible on a mobile-friendly platform. When an employee can solve a problem at 2 a.m. without waking a manager, the plant gains real capacity.

DEPLOY CONVERSATIONAL COPILOTS

Pair your company’s data with a chat interface that provides role-specific answers in plain language. The same logic used in the maintenance department of Redlist’s Louisiana manufacturer case study can be applied to customer service and sales for immediate lead time feedback and to the estimating department to ensure error-free and rapid quote turnaround. These quick wins can drastically enhance response time and increase competitiveness.

REWARD

MASTERY

ACROSS THE WHOLE VALUE STREAM

Build simple skill ladders for every position in your organization. When an employee earns a certification or completes a data-driven training course, it should trigger a wage increase or bonus.

What the Tech?

Tying pay to visible learning transforms your company into a talent magnet.

Pragmatic 12-Month Road Map

Q1: CAPTURE

List the 10 work steps that most often slow you down (five on the floor, five in the office). Record veterans doing each task and make them searchable from any device on your internal platform.

Q2: PILOT

Deploy an AI copilot in one key bottleneck on the production side and one on the administrative side. A 20% improvement in both areas is a realistic initial goal.

Q3:

INCENTIVIZE

Tie a cross-functional skills checklist to payroll so achievements trigger automatic

pay steps. Aim for 60% of staff to move up at least one rung.

Q4: INSTITUTIONALIZE

Expand plantwide and run quarterly “tribal knowledge sprints” in which every department posts one new best practice. Success looks like onboarding times under 50 hours, quote cycle time under four hours, and annual churn below 8%.

Put Your Money Where Your People Are

Before you green-light the next highspeed flexo or digital press, ask: Have we invested at least the equivalent of one hour’s worth of downtime in the people who will plan, quote, run, and service this new machine?

Two practical yardsticks keep the math honest: Commit 0.5%–1% of

annual revenue to workforce-enablement tech, or dedicate 10% of planned machinery spend to human capital investment. Whichever figure is larger becomes the floor, not the ceiling. Converters that keep hardware and human investment in lockstep own the uptime, agility, and talent to thrive in the Industry 4.0 decade ahead. Those that chase equipment alone will watch brilliant machines and even the most advanced AI technology sit idle for want of skilled hands to operate them.

David Wiens is CEO of BPS AI Software. He can be reached at david@bpsaisoftware.com

 Launching Fall 2025

 Limited Seats Available

Advance Your Packaging Career with the BUSINESS MANAGEMENT IN CORRUGATED PACKAGING CERTIFICATE PROGRAM

Why settle for a traditional MBA when you can learn business through the lens of corrugated packaging?

The Business Management in Corrugated Packaging Certificate Program is a first-of-its-kind education opportunity, designed for rising professionals in our industry. In just 12–18 months, participants will blend insight with corrugated-specific training , equipping them with the skills to manage and lead in a fast-changing market.

Why Enroll?

 Master strategy and management skills for success in the corrugated packaging industry

 Customize your courses to fit your career path

 Collaborate in a small, high-impact cohort (5–10 participants)

 Solve industry challenges with a capstone project

Graduates of the program will be recognized at the AICC National Meeting.

Scholarships are available through the Foundation for Packaging Education.

Strength in Numbers

Key Provisions of the OBBBA for Converters

BY MITCH KLINGHER

On July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law. This budget reconciliation bill is massive in both its scope and overall effect on our country. It will be analyzed and commented on for many months and years to come as to whether it is good or bad for us both economically and socially. At this point, we are not in a position to make any determinations on the bill as a whole, except to say that it should be a very good thing for most businesses. There are, however, a few key provisions that converters, who are by and large small-business owners, need to be aware of immediately.

Equipment Expensing

One-hundred percent bonus depreciation has been reinstated retroactive to assets placed in service after January 19, 2025, so make certain that nothing was placed in service in 2025 prior to that date. This provision applies to almost everything that you purchase. The law applies to anything with a MACRS (modified accelerated cost recovery system) life of less than 20 years, which pretty much covers everything but real property and includes new and used assets. It also includes computer software, and if you are planning to make a movie or a live theatrical production, those costs are also included.

The act also increases the limit for expensing assets under Section 179 to $2.5 million, which is double the current limit of $1.25 million and increases the overall limit for property acquired to $4 million. Onehundred percent bonus depreciation is still the way to go for most businesses, but some states give you a better break when using Section 179 versus bonus depreciation. You can also use it if you did in fact place assets in service prior to January 20, 2025.

Research Expenses

One-hundred percent deductibility for domestic research or experimental expenses has been reinstated for expenses incurred after December 31, 2024. Foreign expenses must be capitalized and written off over 15 years. Small-business taxpayers (those with gross receipts of $31 million or less) can elect to retroactively elect to apply this change to years beginning after December 31, 2021. The election must be made prior to July 4, 2026. Pretty much any converter who was taking the research credit in prior years got caught in this trap of having to capitalize their research expenses and getting a write-off over five years. This change is a tremendous break for all small businesses, who can now go back and file amended returns to get tax refunds for 2022, 2023, and 2024 (if not yet filed). Alternatively, all taxpayers may elect to write off all of their unamortized research expenses for 2022–2024 in 2025 or ratably over 2025 and 2026. Take a look at this as soon as possible, since you have only a year to make this election.

Business Interest Limitation

Deductibility of business interest is subject to a limitation of 30% of EBITDA (earnings before interest, taxes, depreciation, and amortization) for years beginning after December 31, 2024. The limitation under prior law was 30% of EBIT (earnings before interest and taxes). Therefore, having a lot of bonus or Section 179 depreciation will not limit the deductibility of interest expense as it had under prior law. This provision is not retroactive.

Estate Planning

The basic exclusion amount for estate and gift taxes and the exemption amount for generation-skipping transfer (GST)

tax purposes is increased to $15 million, before adjustment for inflation, for the estates of decedents dying and gifts and GSTs made after 2025. This provision effectively eliminates estate taxes for all but individuals with potential estates of over $15 million and for married couples with combined estates of over $30 million. This provision from the Tax Cuts and Jobs Act of 2017 was slated to expire at the end of this year and has now been permanently extended. Without this extension, the exemption amount was going to go back down to $5 million per person (indexed for inflation), and the past few years have seen a flurry of estate and gift planning in anticipation of this expiration. Many gifts were made, and even more were contemplated. Based upon this permanent extension, gifting for those of us with less than $15 million in assets is probably a bad idea, since there is no step up in basis for heirs in a gift transaction, while there is a full step up to fair market value at the date of death for assets passing through an estate, even if no estate tax is paid. Most business owners will now have to revisit their estate plans.

Qualified Business Income

The deduction for qualified business income is made permanent. Modifications are made to the deduction limit phase-in. This is a giant win for those of you who own pass-through entities (S corporations and entities that are taxed as partnerships or sole proprietorships) that operate a trade or business. This 20% tax deduction (subject to wage and asset limitations) lowers the maximum tax rate from 37% to 29.6% on your business income and has been made permanent. The overall phase-in amounts for service businesses and businesses that don’t have the required W-2 or asset bases have been increased by

Strength in Numbers

$100,000 for married joint returns and $50,000 for other returns, which would make obtaining this deduction easier.

SALT

The state and local tax (SALT) deduction for individuals with less than $500,000 of adjusted gross income is increased to $40,000 for tax years 2025–2029. This threshold will revert to $10,000 in 2030; the threshold and income amounts are increased slightly each year until then. The legislation preserves taxpayers’ ability to avoid the SALT deduction limit through various pass-through entity tax rules of their state allowing partnerships and S corporations to elect to pay an entity-level state income tax.

QSBS

The qualified small-business stock (QSBS) gain exclusion rules are

modified to provide for a tiered gain exclusion for QSBS acquired after July 4, 2025. The exclusion is 50% for stock held for three years, 75% for stock held for four years, and 100% for stock held for five or more years. Also, the per-issuer dollar limitation is increased to $15 million (adjusted for inflation after 2026) for stock acquired after July 4, 2025, and the aggregate gross asset ceiling is increased to $75 million (adjusted for inflation after 2026) for stock issued after July 4, 2025.

Many small businesses have been able to sell their stock (rather than their assets) over the past few years, and qualification as small-business stock under this provision provides for terrific tax savings. In fact, you can afford to sell for less than you would in an asset sale and still end up keeping more of the proceeds. They have also removed this gain exclusion as

a preference item for the hated alternative minimum tax and made the provision permanent. Anyone who is considering selling in the next five years (or more) needs to take a look at this provision.

The OBBBA contains numerous other provisions for individuals and businesses, which we can discuss in a future article, but these seven have significant implications on the actions that many small businesses will take over the next year. Please consult your tax advisor in the near future to make sure that you understand these implications on your tax, business, and estate planning.

Mitch Klingher is owner of Klingher Nadler LLP. He can be reached at 201-731-3025 or mitch@klinghernadler.com

ELECTRIC PREFEEDERS

Foundation for Packaging Education

An Investment in Your Future

As we shared with you in the July/ August 2025 issue of BoxScore, the Foundation for Packaging Education is putting your donation dollars to work for the benefit of AICC members and the paper-based packaging industry.

A recurring theme in past issues has been the need for AICC members to step up and support the foundation. Let’s put some data behind this plea. There are 191 general member companies in the United States. Of those, 27 are donors, or 14%. There are 205 Associate member companies in the U.S. Of those, 17 are donors, or 8%.

Ours is an industry and an Association that thrives on—and benefits from—participation.

We can and must certainly do better than the foundation participation rates above. No donation is too large or too small. You can make a one-time donation or a multiyear pledge. Pledges can be made for the length of time that works for you and your enterprise. Each donation to the foundation is tax-deductible.

The Foundation for Packaging Education is an investment in your future. Be a part of it, and donate today at www. packaginged.org/donate

PageWide C orrugated Digital Presses

See the Difference Feel the Impact

HP corrugated digital presses set a new standard in packaging - where innovation meets sustainabilit y

Engineered for superior print qualit y, unmatched versatilit y, and high-speed performance, they are built to keep pace with the fast- changing demands of the corrugated market

More than just breakthrough technology, this portfolio empowers brands to produce packaging faster, more costefficient, and sustainably

Free Online Education

Over

Unlimited

AICC Experts

Ralph Young Doug Friel Tom Weber

National Meetings

Hosted twice a year, they o er industryleading programming, speakers, workshops & peer panels, along with networking opportunities and much more!

Seminars/Webinars

A well trained employee is more likely to stay at a company longer and perform better. With 15–20 seminars and webinars each year, we’ve got professional development for all departments.

Summits

With 5–8 regional topical meetings each year, you’ll have the chance to connect with independent converters across the country.

Emerging Leaders Program

Dedicated to providing the rising stars of the industry with the information needed to develop and thrive in the paper packaging industry!

In-House Training

Define your pain points and AICC will develop a course based on your needs, create course materials, and bring industry trainers directly to your plant!

Advisory Groups

These groups allow participants to confide in peers, share ideas, receive honest feedback & give advice to help businesses grow.

International Corrugated Packaging Foundation

ICPF and Project Learning Tree’s Thinking Outside the Box Now Available

The International Corrugated Packaging Foundation (ICPF) is excited to announce the release of Thinking Outside the Box, a brand-new activity collection developed in partnership with Project Learning Tree® (PLT), an initiative of the Sustainable Forestry Initiative. The release of this innovative resource marks the first major milestone in ICPF’s two-year partnership with PLT and aims to bring the world of corrugated packaging to K–12 classrooms, helping students see the industry as a vibrant, sustainable career path.

By integrating corrugated products, industry norms, and information about the boxmaking process into hands-on learning activities, Thinking Outside the Box reveals the impact of the corrugated packaging industry on the environment, economy, and consumers’ daily lives. The activity collection includes six interactive PLT lessons customized for students in grades K–12. Each activity is designed to give students and educators

a fresh look at how corrugated packaging advances sustainability and supports a circular economy while incorporating relevant curricular standards and tools. Dedicated “career corners” throughout the collection also highlight 10 in-demand careers across the industry, providing early exposure to potential pathways.

“This collaboration is about more than creating new resources that will excite both students and educators. It’s about breaking down barriers and elevating different entry points to the corrugated packaging industry, showing young people the kinds of meaningful, sustainable job opportunities that exist,” says Caitlin Salaverria, president of ICPF. “By partnering with experts in environmental education at PLT, we’re planting the seed early so future generations can see the endless career opportunities our industry has to offer.”

The release of Thinking Outside the Box brings about the second phase of the ICPF and PLT’s partnership, which will support targeted professional development opportunities for educators and counselors to amplify the reach of these materials on a national scale. In addition, representatives from ICPF and PLT exhibited and presented at the National Career Development Association Global Career Development Conference in June in Atlanta, promoting these resources to career counselors and career service practitioners across the United States. To access the complete activity collection, Green Jobs Fact Sheets, academic standards, and more, visit www.plt.org/icpf or www. careersincorrugated.com/connectingstudents-with-corrugated or scan the QR code on this page.

Scan this code to get the Thinking Outside the Box activity collection and other useful resources:

International Corrugated Packaging Foundation

Limited Number of Spots Available for ICPF’s First Holiday Weekend in Washington, D.C.!

The International Corrugated Packaging Foundation (ICPF) has a limited number of spots available for our very first Holiday Weekend in Washington, D.C. We are eager to take

Scan these QR codes to register for ICPF’s Holiday Weekend in Washington, D.C., and to book your hotel stay.

Register for ICPF’s Holiday Weekend

Book Your Reservation at the Riggs Washington, D.C.

the foundation’s annual fundraising event to a new city and invite you to join us December 12–14, 2025.

The event will begin with a Friday evening reception sponsored by Pratt Industries at Hotel Washington’s Sky Room, with sprawling views of D.C. and the Washington Monument. With support from sponsor BW Papersystems, ICPF has made plans for guests to attend a Saturday matinee of the classic holiday show A Christmas Carol at the historic Ford’s Theatre. Saturday evening will begin with a cocktail reception sponsored by Fosber America, followed by a dinner sponsored by Bobst North America at The Henri, a modern bistro just minutes from the event hotel.

Scan the respective QR code on this page to register for the event.

The Riggs Washington, D.C.

ICPF is excited to be partnering with a new hotel partner, the Riggs Washington, D.C., in Penn Quarter.

Located in the heart of downtown D.C., the Riggs is a stylish, fully restored boutique hotel blocks away from national landmarks, popular dining options, and Ford’s Theatre. To step inside the soaring entrance is to become a part of the past, present, and future of Penn Quarter. Constructed in 1891, as a headquarters

for Riggs National Bank, the landmark was an example of Richardson Romanesque architecture and known as the Bank of Presidents, residing at the intersection not just of 9th and F Streets, but of U.S. history. This iconic building, the last of its kind, has been revived for a new generation of travelers and has opened its doors to a burgeoning neighborhood.

ICPF has reserved Deluxe King rooms ($299) and Atelier Suite King rooms ($459) for the event. Hotel reservations are the responsibility of attendees. Scan the respective QR code on this page to reserve your room. The cut-off date to make reservations is November 17, 2025.

Reach out to ICPF President Caitlin Salaverria at csalaverria@icpfbox.org or 847-226-2671 for more information. As always, ICPF appreciates your support of our educational programs, current initiatives, and outreach. We hope you are able to join us in Washington, D.C., for this memorable event.

Caitlin Salaverria is president of ICPF.

PODCASTS

Update Update Update AICC

A weekly update on benefits and upcoming events for AICC members.

Breaking Down Breaking Down Boxes Boxes

New hosts. More Great Stories.

Hear compelling conversations with successful entrepreneurs released on the first Monday of the month.

The Final Score

Labor Today, Technology Tomorrow

Over the past several decades, manufacturing has undergone a dramatic transformation. Once the backbone of the U.S. economy, manufacturing labor has steadily declined, giving way to a new era defined by automation and advanced technology. This decline is not a new phenomenon, although it is easy to think it is. The graph below reveals that manufacturing labor decline has been constant since the 1940s. It also clearly shows the challenge for AICC members and their workers in the competitive labor environment.

The decline in manufacturing labor is attributable to two trends that we’ve seen unfolding for years: globalization and technological advancement. We all know that as production moved overseas to lower-cost countries, domestic manufacturing jobs disappeared. However, the box business is local, and even here, automation has increasingly replaced human labor, often out of necessity.

Automation offers undeniable benefits to manufacturers. Machines can operate continuously, often with greater precision and efficiency than human workers. This leads to lower production costs, increased output, and higher consistency in product quality. Yet, people remain a necessary production tool.

AICC has worked diligently over the past 10 years to create a robust education and training resource for members. We’re proud that Packaging University now boasts 10 colleges with more that 150 courses, many in Spanish. This helps AICC members recruit and retain talent throughout their enterprises and to show a path in manufacturing as a career.

Since the COVID-19 pandemic, AICC has also endeavored to educate members on the rise of artificial intelligence (AI) and automation. AICC members have always been early adopters of new methods and technology. This eagerness to embrace new approaches has been one of the many competitive advantages independents have.

Technology alone cannot solve the manufacturing labor issue. AICC is providing the resources and knowledge to position members to go after people and technology and to manage the transition between the two to be smooth and properly targeted. This includes education for team members to shift their roles from old to new tech.

Looking ahead, the rise of AI and machine learning is poised to further accelerate automation in manufacturing. Smart factories, powered by interconnected systems and real-time data, are becoming the new norm. Independent box plants will soon be there, too.

AICC, your Association, will see to it that you and your team members are prepared for this future.

Michael D’Angelo AICC President

Versatile

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• Available in Right and Left-hand configurations

• Inside/Outside print

Productive

• Exceptional print

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Reliable

• Robust design with direct drive axes

• Low maintenance/Low cost of ownership

• Recognized for long term durability, reliability and performance

for superior printability and glueable coatings, these water-based inks ensure smooth application, minimal rod wear, and consistent performance. Choose from GCMI, Pantone,® or custom-matched colors.

With expert support and responsive service, Magnum Inks & Coatings is here to help streamline your printing and coating processes. Let’s ink together—contact us today!