| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| COWDEN ASSOCIATES INC | FOUR GATEWAY CENTER 444 LIBERTY AVENUE PITTSBURGH, PA 15222 | AETNA LIFE INSURANCE COMPANY | $98K | — | $98K | 7.46% |
| COWDEN ASSOCIATES INC | FOUR GATEWAY CENTER 444 LIBERTY AVENUE PITTSBURGH, PA 15222 | LINCOLN NATIONAL LIFE INSURANCE COMPANY | $69K | — | $69K | 18.37% |
| COWDEN ASSOCIATES INC | FOUR GATEWAY CENTER 444 LIBERTY AVENUE PITTSBURGH, PA 15222 | LINCOLN NATIONAL LIFE INSURANCE COMPANY | $37K | — | $37K | 10.00% |
| COWDEN ASSOCIATES INC | FOUR GATEWAY CENTER 444 LIBERTY AVENUE PITTSBURGH, PA 15222 | LINCOLN NATIONAL LIFE INSURANCE COMPANY | $13K | — | $13K | 10.00% |
| COWDEN ASSOCIATES INC | FOUR GATEWAY CENTER 444 LIBERTY AVENUE PITTSBURGH, PA 15222 | AETNA LIFE INSURANCE COMPANY | $11K | — | $11K | 16.22% |
| MERCER HEALTH AND BENEFITS, LLC Filed as: MERCER HEALTH & BENEFIT | 1166 AVENUE OF THE AMERICAS 23RD FLOOR NEW YORK, NY 10036 | ACE AMERICAN INSURANCE COMPANY | $2K | — | $2K | 30.00% |
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 | 917 | Currently employed and enrolled or eligible. |
| Total participants (= "Plan participants" tile) | 917 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Dental | DELTA DENTAL OF PENNSYVANIA | 1,259 | $362K |
| Vision | EYEMED VISION CARE | 721 | $60K |
| Life insurance | LINCOLN NATIONAL LIFE INSURANCE COMPANY | 857 | $377K |
| Short-term disability | LINCOLN NATIONAL LIFE INSURANCE COMPANY | 602 | $371K |
| Long-term disability | LINCOLN NATIONAL LIFE INSURANCE COMPANY | 614 | $128K |
| Stop-loss / reinsurancereinsurance | AETNA LIFE INSURANCE COMPANY | 617 | $1.3M |
| Other | ACE AMERICAN INSURANCE COMPANY | 260 | $7K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 1,259 | — |
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.