| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| MACKOUL & ASSOCIATES INC3 Filed as: MACKOUL & ASSOCIATES INC. | 25 NASSAU LANE SUITE L50 ISLAND PARK, NY 11558 | AETNA LIFE INSURANCE CO. | $28K | — | $28K | 5.15% |
| PROFESSIONAL GROUP PLANS INC3 | 225 WIRELESS BLVD SUITE 200 HAUPPAUGE, NY 11788 | FIRST RELIANCE STANDARD | $9K | — | $9K | 7.49% |
| MACOUL & ASSOCIATES INC3 | 25 NASSAU LANE ISLAND PARK, NY 11558 | FIRST RELIANCE STANDARD | $3K | — | $3K | 2.61% |
| EDGEWOOD PARTNERS INSURANCE CENTER3 | 350 HUDSON STREET 4TH FLOOR NEW YORK, NY 10014 | FIRST RELIANCE STANDARD | $2K | — | $2K | 1.91% |
| MACKOUL & ASSOCIATES INC3 Filed as: MACKOUL RISK SOLUTIONS LLC | 25 NASSAU LANE ISLAND PARK, NY 11558 | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | $5K | — | $5K | 5.00% |
| PROFESSIONAL GROUP PLANS INC3 | 225 WIRELESS BLVD # 308 HAUPPAUGE, NY 11788 | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | — | $4K | $4K | 4.31% |
| FRENKEL BENEFITS LLC3 | 350 HUDSON STREET 4TH FLOOR NEW YORK, NY 10014 | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | $218 | — | $218 | 0.23% |
| MACKOUL & ASSOCIATES INC3 Filed as: MACKOUL RISK SOLUTIONS LLC | 25 NASSAU LANE ISLAND PARK, NY 11558 | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | $2K | — | $2K | 8.00% |
| PROFESSIONAL GROUP PLANS INC3 | 225 WIRELESS BLVD #308 HAUPPAUGE, NY 11788 | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | — | $893 | $893 | 4.29% |
| FRENKEL BENEFITS LLC3 | 350 HUDSON STREET 4TH FLOOR NEW YORK, NY 10014 | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | $344 | — | $344 | 1.65% |
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 | 521 | Currently employed and enrolled or eligible. |
| Total participants (= "Plan participants" tile) | 521 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Dental | AETNA LIFE INSURANCE CO. | 1,047 | $542K |
| Life insurance(2 contracts, 2 carriers) | FIRST RELIANCE STANDARD | 521 | $135K |
| Long-term disability | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | 494 | $95K |
| Other | LINCOLN LIFE & ANNUITY COMPANY OF NEW YORK | 496 | $21K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 1,047 | — |
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."
Total premium grew more than 20% over prior year. Renewal pain — prime candidate for re-shopping the carriers.
Broker compensation exceeds 5% of premium. Either a small-plan minimum-fee dynamic or an inefficient broker structure ripe for a counter-bid.