| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| HOWARTH III, FREDERICK W3 Filed as: HOWARTH, III, FREDERICK W | DBA TBG WEST INSURANCE SERVICE 607 BRISTOL PARKWAY CULVER CITY, CA 90230 | FIRST UNUM LIFE INSURANCE COMPANY | $84K | $17K | $100K | 12.31% |
| FRENKEL BENEFITS LLC3 | 350 HUDSON STREET 4TH FLOOR NEW YORK, NY 10014 | FIRST UNUM LIFE INSURANCE COMPANY | $31K | $6K | $36K | 8.25% |
| HOWARTH III, FREDERICK W3 Filed as: HOWARTH, III, FREDERICK W | DBA TBG WEST INSURANCE SERVICE 6077 BRISTOL PARKWAY CULVER CITY, CA 90230 | FIRST UNUM LIFE INSURANCE COMPANY | $27K | $15 | $27K | 14.90% |
| FRENKEL BENEFITS LLC3 | 350 HUDSON STREET 4TH FLOOR NEW YORK, NY 10014 | EMBLEM HEALTH | $4K | — | $4K | 3.44% |
| HOWARTH III, FREDERICK W3 Filed as: HOWARTH III, FREDERICK | DBA TBG WEST INSURANCE SERVICE 6077 BRISTOL PARKWAY CULVER CITY, CA 90230 | FIRST UNUM LIFE INSURANCE COMPANY | $8K | $8 | $8K | 14.95% |
| HOWARTH III, FREDERICK W3 Filed as: HOWARTH III, FREDERICK | DBA TBG WEST INSURANCE SERVICE 6077 BRISTOL PARKWAY CULVER CITY, CA 90230 | FIRST UNUM LIFE INSURANCE COMPANY | $5K | $1K | $6K | 12.00% |
| FRENKEL BENEFITS LLC3 | 350 HUDSON STREET 4TH FLOOR NEW YORK, NY 10014 | FEDERAL INSURANCE COMPANY | $4K | — | $4K | 20.00% |
No Schedule C service providers reported on this filing.
Benefits declared on the Form 5500 main form (✓ = also has a Schedule A insurance contract; otherwise the benefit is funded out of plan assets or via a Schedule C TPA).
The plan reports several different headcounts depending on which form you read. Each one measures a different slice of the population.
| Active participants | 670 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 4 | Continuation coverage (COBRA, retiree health). |
| Total participants (= "Plan participants" tile) | 674 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical) | EMBLEM HEALTH | 12 | $120K |
| Dental | AETNA LIFE INSURANCE CO. | 186 | $29K |
| Life insurance | FIRST UNUM LIFE INSURANCE COMPANY | 670 | $441K |
| Short-term disability(3 contracts, 2 carriers) | FIRST UNUM LIFE INSURANCE COMPANY | 555 | $88K |
| Long-term disability | FIRST UNUM LIFE INSURANCE COMPANY | 648 | $814K |
| Prescription drug | EMBLEM HEALTH | 12 | $120K |
| Other(4 contracts, 2 carriers) | FIRST UNUM LIFE INSURANCE COMPANY | 670 | $696K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 670 | — |
Why the numbers differ. Form 5500 line 6 counts employees + retirees + beneficiaries; no dependents. Schedule A persons-covered counts everyone enrolled, including spouses and children, so it usually exceeds line 6 by 30-60% on a working-age workforce. The medical row is normally the broadest single line because it has the highest take-up; dental/vision/life often dip below it. Stop-loss / reinsurance contracts sometimes report the carrier's full underwriting pool rather than this filer's headcount; the row is shown for transparency but shouldn't be read as "people in this plan."
Broker compensation exceeds 5% of premium. Either a small-plan minimum-fee dynamic or an inefficient broker structure ripe for a counter-bid.
Premium per covered life exceeds 2× the peer median for this NAICS + size cohort. Either richly-funded plan or struggling with a bad rate.