| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| IMA, INC.3 Filed as: IMA INC (CO) | — | CIGNA HEALTH AND LIFE INSURANCE COMPANY | $31K | $2K | $33K | 5.31% |
| IMA, INC.3 Filed as: IMA INC (CO) | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | CIGNA HEALTH AND LIFE INSURANCE COMPANY AND AFFILIATES | $15K | $342 | $16K | 10.17% |
| IMA, INC.3 Filed as: IMA, INC | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | UNUM LIFE INSURANCE COMPANY OF AMERICA | $6K | $1K | $8K | 11.38% |
| IMA, INC.3 Filed as: IMA, INC | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | UNUM LIFE INSURANCE COMPANY OF AMERICA | $2K | $496 | $3K | 10.87% |
| REUBEN WARNER ASSOCIATES, INC.3 | 1655 RICHMOND AVENUE STATEN ISLAND, NY 10314 | BERKLEY LIFE AND HEALTH INSURANCE COMPANY | — | $3K | $3K | 20.00% |
| IMA, INC.3 Filed as: IMA INC. | 1705 17TH STREET SUITE 100 DENVER, CO 80202 | BERKLEY LIFE AND HEALTH INSURANCE COMPANY | $2K | — | $2K | 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 | 100 | 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) | 101 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Dental | CIGNA HEALTH AND LIFE INSURANCE COMPANY AND AFFILIATES | 105 | $152K |
| Vision | CIGNA HEALTH AND LIFE INSURANCE COMPANY AND AFFILIATES | 105 | $152K |
| Life insurance(2 contracts) | UNUM LIFE INSURANCE COMPANY OF AMERICA | 112 | $94K |
| Long-term disability | UNUM LIFE INSURANCE COMPANY OF AMERICA | 112 | $67K |
| Stop-loss / reinsurancereinsurance | CIGNA HEALTH AND LIFE INSURANCE COMPANY | 100 | $614K |
| Other(3 contracts, 2 carriers) | UNUM LIFE INSURANCE COMPANY OF AMERICA | 115 | $107K |
| 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.