| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| IMA, INC.3 Filed as: IMA INC (CO) | — | CIGNA HEALTH AND LIFE INSURANCE COMPANY | $34K | $2K | $36K | 5.60% |
| IMA, INC.3 Filed as: IMA INC (CO) | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | CIGNA HEALTH AND LIFE INSURANCE COMPANY AND AFFILIATES | $17K | $452 | $18K | 10.21% |
| IMA, INC.3 Filed as: IMA, INC | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | UNUM LIFE INSURANCE COMPANY OF AMERICA | $6K | $1K | $7K | 11.70% |
| IMA, INC.3 Filed as: IMA, INC | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | UNUM LIFE INSURANCE COMPANY OF AMERICA | $1K | $257 | $1K | 12.12% |
| REUBEN WARNER ASSOCIATES, INC.3 | 1655 RICHMOND AVENUE STATEN ISLAND, NY 10314 | ACE AMERICAN INSURANCE COMPANY | $2K | — | $2K | 20.00% |
| IMA, INC.3 Filed as: IMA INC | 1705 17TH STREET SUITE 100 DENVER, CA 80202 | ACE AMERICAN INSURANCE COMPANY | $1K | — | $1K | 15.00% |
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 | 103 | 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) | 104 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Dental | CIGNA HEALTH AND LIFE INSURANCE COMPANY AND AFFILIATES | 110 | $174K |
| Vision | CIGNA HEALTH AND LIFE INSURANCE COMPANY AND AFFILIATES | 110 | $174K |
| Life insurance(2 contracts) | UNUM LIFE INSURANCE COMPANY OF AMERICA | 115 | $76K |
| Long-term disability | UNUM LIFE INSURANCE COMPANY OF AMERICA | 115 | $64K |
| Stop-loss / reinsurancereinsurance | CIGNA HEALTH AND LIFE INSURANCE COMPANY | 103 | $645K |
| Other(3 contracts, 2 carriers) | UNUM LIFE INSURANCE COMPANY OF AMERICA | 115 | $85K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 115 | — |
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.