| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| THE SEGAL COMPANY3 Filed as: SEGAL COMPANY (MIDWEST), INC. | — | BERKSHIRE HATHAWAY SPECIALTY INSURANCE | $12K | — | $12K | 7.00% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| CIGNA EIN 59-1031071 NONE | Direct payment from the plan; Claims processing; Insurance services Service code 12 | — | $318K |
| WILLIAM C. EARHART EIN 93-0509592 NONE | Contract Administrator; Recordkeeping and information management (computing, tabulating, data processing, etc.); Direct payment from the plan; Claims processing Service code 12 | — | $311K |
| WITHUMSMITH&BROWN, P.C. EIN 22-2027092 NONE | Direct payment from the plan; Accounting (including auditing) Service code 10 | — | $100K |
| ACROPOLIS INVESTMENT MANAGEMENT EIN 43-1205253 NONE | Investment management fees paid directly by plan; Investment management Service code 28 | — | $73K |
| THE SEGAL COMPANY EIN 13-1975125 NONE | Direct payment from the plan; Consulting (general) Service code 16 | — | $60K |
| HARTNETT REYES-JONES, LLC EIN 43-1205253 NONE | Legal; Direct payment from the plan Service code 29 | — | $47K |
| CHARLES SCHWAB TRUST BANK EIN 82-3967259 NONE | Direct payment from the plan; Custodial (securities) Service code 19 | — | $8K |
| METROPOLITAN PRESORT, INC. NONE | Direct payment from the plan; Copying and duplicating Service code 36 | 3506 NW 35TH AVENUE PORTLAND, OR 97210 | $7K |
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 | 922 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 1 | Continuation coverage (COBRA, retiree health). |
| Retired/separated still eligible | 0 | Vested but not currently using benefits. |
| Total participants (= "Plan participants" tile) | 923 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Stop-loss / reinsurancereinsurance | BERKSHIRE HATHAWAY SPECIALTY INSURANCE | 969 | $172K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 969 | — |
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.
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.