| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| THE JAMES B OSWALD COMPANY3 Filed as: JAMES B OSWALD COMPANY | 1100 SUPERIOR AVE SUITE 1500 CLEVELAND, OH 44114 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $10K | $1K | $11K | 10.99% |
| WATCHTOWER BENEFITS, LLC3 Filed as: WATCHTOWER BENEFITS | 306 W ERIE STREET FLOOR 3 CHICAGO, IL 60654 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $0 | $495 | $495 | 0.49% |
| THE JAMES B OSWALD COMPANY3 Filed as: JAMES B OSWALD COMPANY | 1100 SUPERIOR AVE SUITE 1500 CLEVELAND, OH 44114 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $8K | $857 | $9K | 11.01% |
| WATCHTOWER BENEFITS, LLC3 Filed as: WATCHTOWER BENEFITS | 306 W ERIE STREET FLOOR 3 CHICAGO, IL 60654 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $0 | $418 | $418 | 0.49% |
| THE JAMES B OSWALD COMPANY3 Filed as: JAMES B OSWALD COMPANY | 1100 SUPERIOR AVE SUITE 1500 CLEVELAND, OH 44114 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $5K | $549 | $5K | 8.97% |
| WATCHTOWER BENEFITS, LLC3 Filed as: WATCHTOWER BENEFITS | 306 W ERIE STREET FLOOR 3 CHICAGO, IL 60654 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $0 | $290 | $290 | 0.51% |
| THE JAMES B OSWALD COMPANY3 Filed as: JAMES B OSWALD COMPANY | 1100 SUPERIOR AVE SUITE 1500 CLEVELAND, OH 44114 | LIFE INSURANCE COMPANY OF NORTH AMERICA | $2K | $227 | $2K | 11.11% |
| WATCHTOWER BENEFITS, LLC3 Filed as: WATCHTOWER BENEFITS | 306 W ERIE STREET FLOOR 3 CHICAGO, IL 60654 | LIFE INSURANCE COMPANY OF NORTH AMERICA | — | $105 | $105 | 0.51% |
| THE JAMES B OSWALD COMPANY3 Filed as: JAMES B OSWALD COMPANY | 1100 SUPERIOR AVE SUITE 1500 CLEVELAND, OH 44114 | EYEMED VISION BENEFITS | $2K | $0 | $2K | 10.89% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| CIGNA HEALTH AND LIFE INSURANCE CO EIN 59-1031071 CLAIMS ADMINISTRATION | Named fiduciary; Contract Administrator; Direct payment from the plan; Claims processing; Non-monetary compensation; Other fees; Other services; Float revenue; Participant communication; Insurance agents and brokers Service code 12 | — | $168K |
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 | 255 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 6 | Continuation coverage (COBRA, retiree health). |
| Retired/separated still eligible | 0 | Vested but not currently using benefits. |
| Total participants (= "Plan participants" tile) | 261 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Vision(3 contracts) | EYEMED VISION BENEFITS | 313 | $18K |
| Life insurance | LIFE INSURANCE COMPANY OF NORTH AMERICA | 296 | $85K |
| Short-term disability | LIFE INSURANCE COMPANY OF NORTH AMERICA | 214 | $101K |
| Long-term disability | LIFE INSURANCE COMPANY OF NORTH AMERICA | 296 | $57K |
| Stop-loss / reinsurancereinsurance | CIGNA HEALTH AND LIFE INSURANCE COMPANY | 393 | $495K |
| Other | LIFE INSURANCE COMPANY OF NORTH AMERICA | 296 | $21K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 393 | — |
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.