| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| ACRISURE LLC3 | — | HUMANA INSURANCE COMPANY OF NEW YORK | $81K | — | $81K | 10.95% |
| ACRISURE LLC3 | — | HUMANA INSURANCE COMPANY | $134K | — | $134K | 20.07% |
| ACRISURE LLC3 | — | LINCOLN LIFE & ANNUITY CO OF NY | $7K | $63K | $71K | 11.18% |
| ASSUREDPARTNERS3 Filed as: EMERSON ROGERS LLC | — | LINCOLN LIFE & ANNUITY CO OF NY | — | $63K | $63K | 10.00% |
| ACRISURE LLC3 | — | LINCOLN LIFE & ANNUITY CO OF NY | $5K | $22K | $27K | 12.12% |
| ASSUREDPARTNERS3 Filed as: EMERSON ROGERS LLC | — | LINCOLN LIFE & ANNUITY CO OF NY | — | $22K | $22K | 10.00% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| EMPIRE HEALTHCHOICE ASSURANCE EIN 23-7391136 NONE | Float revenue; Other services; Claims processing; Contract Administrator; Recordkeeping and information management (computing, tabulating, data processing, etc.) Service code 12 | — | $1.3M |
| JMS ASSOCIATES EIN 82-3287696 NONE | Accounting (including auditing); Direct payment from the plan Service code 10 | — | $374K |
| THE SEGAL CO. (EASTERN STATES) INC. EIN 13-1835864 NONE | Actuarial; Direct payment from the plan Service code 11 | — | $247K |
| BRIAN SABBAGH EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $242K |
| COLLERAN, O'HARA & MILLS LLP EIN 11-2940050 ATTORNEY | Legal; Direct payment from the plan Service code 29 | — | $220K |
| IAN Y. CHAN EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $216K |
| JOHN J DELANEY JR EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $210K |
| JIM DUFFICY EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $194K |
| ELSIE E O'NEILL EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $194K |
| LUCIA BAUKNIGHT EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $177K |
| WESTERN ASSET MANAGEMENT CO LLC EIN 52-1200960 NONE | Investment management fees paid directly by plan; Investment management Service code 28 | — | $166K |
| BNY MELLON EIN 25-6078093 INV CUSTODIAN | Custodial (securities); Investment management; Direct payment from the plan Service code 19 | — | $166K |
| GO2UNION.COM LLC NONE | Direct payment from the plan; Consulting (general) Service code 16 | 2188 JERICHO TURNPIKE SUITE #2 GARDEN CITY PARK, NY 11040 | $150K |
| DOREEN STENNETT EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $137K |
| GARRENT L LEUNG EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $120K |
| KEVIN CUSH EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $117K |
| F/M INVESTMENTS LLC EIN 93-4308588 NONE | Investment management fees paid directly by plan; Soft dollars commissions; Investment management fees paid indirectly by plan; Investment management Service code 28 | — | $109K |
| LI CHAN EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $99K |
| DORI MELFI EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $96K |
| DEDEN ZENUDIN EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $92K |
| MARY HOFFMAN EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $90K |
| MAGNACARE ADMINISTRATIVE SERVICES, EIN 11-3410766 NONE | Claims processing; Direct payment from the plan Service code 12 | — | $78K |
| MANNING & NAPIER ADVISORS LLC EIN 45-3240790 NONE | Investment management; Investment management fees paid directly by plan Service code 28 | — | $75K |
| STEVEN N. DAVI PLLC EIN 82-4935807 NONE | Legal; Direct payment from the plan Service code 29 | — | $73K |
| MUKESH KHEMANI EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $70K |
| DAVID CHEUNG EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $69K |
| MICHAEL CANNALONGA EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $68K |
| ELEANOR WANG EIN 13-5622663 NONE | Employee (plan); Direct payment from the plan Service code 30 | — | $67K |
| PHONG NGO EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $63K |
| GRASSI & CO CPA'S PC EIN 11-3266576 AUDITOR | Direct payment from the plan; Accounting (including auditing) Service code 10 | — | $62K |
| CHARTWELL INVESTMENT PARTNERS EIN 36-4776242 NONE | Investment management fees paid indirectly by plan; Investment management fees paid directly by plan; Investment management; Soft dollars commissions Service code 28 | — | $57K |
| JJ PIERSON EIN 37-1801501 NONE | Legal; Direct payment from the plan Service code 29 | — | $51K |
| MYLES CORRIGAN EIN 13-5622663 NONE | Direct payment from the plan; Employee (plan) Service code 30 | — | $44K |
| MED REVIEW INC EIN 13-3420352 NONE | Claims processing; Direct payment from the plan Service code 12 | — | $43K |
| MORGAN STANLEY SMITH BARNEY LLC EIN 26-4310632 NONE | Investment management fees paid directly by plan; Investment advisory (plan) Service code 27 | — | $13K |
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 | 2,209 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 1,278 | Continuation coverage (COBRA, retiree health). |
| Total participants (= "Plan participants" tile) | 3,487 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical)(2 contracts, 2 carriers) | HUMANA INSURANCE COMPANY OF NEW YORK | 509 | $1.4M |
| Life insurance | LINCOLN LIFE & ANNUITY CO OF NY | 4,344 | $634K |
| Other(2 contracts) | LINCOLN LIFE & ANNUITY CO OF NY | 4,344 | $857K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 4,344 | — |
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."
The primary carrier changed from prior filing. The plan is already willing to move; opportunity to re-pitch on the next cycle.
Primary broker changed. Recently changed advisors; vulnerable to a second-look pitch or hostile takeover.
Broker compensation exceeds 5% of premium. Either a small-plan minimum-fee dynamic or an inefficient broker structure ripe for a counter-bid.