| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| ROSE & KIERNAN INC Filed as: ROSE & KIERNAN, INC. | 99 TROY ROAD EAST GREENBUSH, NY 12061 | MVP HEALTH CARE | $41K | — | $41K | 4.22% |
| ROSE & KIERNAN INC Filed as: ROSE & KIERNAN, INC. | 99 TROY ROAD EAST GREENBUSH, NY 12061 | DELTA DENTAL OF NEW YORK | $10K | — | $10K | 10.00% |
| ROSE & KIERNAN INC Filed as: ROSE & KIERNAN, INC. | 99 TROY ROAD EAST GREENBUSH, NY 12061 | GUARDIAN LIFE INSURANCE COMPANY | $3K | $2K | $4K | 18.22% |
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 | 130 | Currently employed and enrolled or eligible. |
| Total participants (= "Plan participants" tile) | 130 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical) | MVP HEALTH CARE | 130 | $961K |
| Dental | DELTA DENTAL OF NEW YORK | 116 | $95K |
| Vision | GUARDIAN LIFE INSURANCE COMPANY | 127 | $23K |
| Life insurance | GUARDIAN LIFE INSURANCE COMPANY | 127 | $23K |
| Long-term disability | GUARDIAN LIFE INSURANCE COMPANY | 127 | $23K |
| Prescription drug | MVP HEALTH CARE | 130 | $961K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 130 | — |
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.
Top carrier holds >85% of premium. If that carrier hits a rate increase, the entire plan moves.
Premium per covered life exceeds 2× the peer median for this NAICS + size cohort. Either richly-funded plan or struggling with a bad rate.