| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| THE JAMES B OSWALD COMPANY3 | 1100 SUPERIOR AVE E STE 1500 CLEVELAND, OH 44144 | THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | $8K | $8K | $15K | 9.80% |
| DENNIS R. SHIELS & ASSOCIATES INC.3 Filed as: DENNIS R SHIELS & ASSOC., INC | 9200 MONTGOMERY RD BLDG E #17B CINCINNATI, OH 45242 | THE LINCOLN NATIONAL LIFE INSURANCE COMPANY | $3K | $0 | $3K | 5.04% |
| DENNIS R. SHIELS & ASSOCIATES INC.3 Filed as: DENNIS R. SHIELS & ASSOC., INC | 9200 MONTGOMERY RD BLDG E #17B CINCINNATI, OH 45242 | THE LINCOLN NATIONAL LIFE INSURANCE COMPANY | $4K | $0 | $4K | 9.56% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| UMR, INC. EIN 39-1995276 CLAIMS PROCESSING | Claims processing Service code 12 | — | $119K |
| THE JAMES B. OSWALD CO. EIN 34-0445620 BROKER | Other commissions Service code 55 | — | $61K |
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 | 180 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 0 | Continuation coverage (COBRA, retiree health). |
| Retired/separated still eligible | 0 | Vested but not currently using benefits. |
| Total participants (= "Plan participants" tile) | 180 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical) | NATIONWIDE LIFE INSURANCE COMPANY | 156 | $1.3M |
| Dental | THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 139 | $158K |
| Vision | THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | 139 | $158K |
| Life insurance | THE LINCOLN NATIONAL LIFE INSURANCE COMPANY | 180 | $57K |
| Long-term disability | THE LINCOLN NATIONAL LIFE INSURANCE COMPANY | 172 | $39K |
| Stop-loss / reinsurancereinsurance | NATIONWIDE LIFE INSURANCE COMPANY | 156 | $1.3M |
| Other | THE LINCOLN NATIONAL LIFE INSURANCE COMPANY | 180 | $57K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 180 | — |
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."
Premium per covered life exceeds 2× the peer median for this NAICS + size cohort. Either richly-funded plan or struggling with a bad rate.