| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| THE SEGAL COMPANY3 Filed as: SEGAL COMPANY (MIDWEST), INC. | — | BERKSHIRE HATHAWAY SPECIALTY INSURANCE | $11K | — | $11K | 6.20% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| CIGNA EIN 59-1031071 NONE | Claims processing; Direct payment from the plan; Insurance services Service code 12 | — | $426K |
| WILLIAM C. EARHART EIN 93-0509592 NONE | Claims processing; Recordkeeping and information management (computing, tabulating, data processing, etc.); Direct payment from the plan; Contract Administrator Service code 12 | — | $387K |
| WITHUMSMITH&BROWN, P.C. EIN 22-2027092 NONE | Accounting (including auditing); Direct payment from the plan Service code 10 | — | $120K |
| ACROPOLIS INVESTMENT MANAGEMENT EIN 32-0016216 NONE | Investment management; Investment management fees paid directly by plan Service code 28 | — | $75K |
| 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 | — | $37K |
| METROPOLITAN PRESORT, INC. NONE | Copying and duplicating; Direct payment from the plan Service code 36 | 3506 NW 35TH AVENUE PORTLAND, OR 97210 | $29K |
| CENVEO ENVELOPE NONE | Direct payment from the plan; Copying and duplicating Service code 36 | 12760 SE HWY 212 CLACKAMAS, OR 97015 | $15K |
| CHARLES SCHWAB TRUST BANK EIN 82-3967259 NONE | Custodial (securities); Direct payment from the plan Service code 19 | — | $9K |
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 | 1,249 | 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) | 1,255 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Stop-loss / reinsurancereinsurance | BERKSHIRE HATHAWAY SPECIALTY INSURANCE | 1,384 | $178K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 1,384 | — |
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.