| Broker | Address | Carrier | Commissions | Fees | Total comp | % of premium |
|---|---|---|---|---|---|---|
| THE SEGAL COMPANY3 Filed as: SEGAL COMPANY | 120 MONTGOMERY STREET, SUITE 500 SAN FRANCISCO, CA 94104 | BERKSHIRE HATHAWAY SPECIALTY INSURANCE COMPANY | $9K | — | $9K | 0.79% |
| Provider | Services | Address | Compensation |
|---|---|---|---|
| HEALTH SERVICES & BENEFITS ADMINST EIN 94-3089465 NONE | Contract Administrator; Direct payment from the plan; Claims processing; Recordkeeping and information management (computing, tabulating, data processing, etc.) Service code 12 | — | $1.4M |
| WITHUMSMITH+BROWN, PC EIN 22-2027092 NONE | Accounting (including auditing); Direct payment from the plan Service code 10 | — | $387K |
| ANTHEM BLUE CROSS EIN 95-4331852 NONE | Direct payment from the plan; Other services; Claims processing Service code 12 | — | $198K |
| THE SEGAL COMPANY EIN 94-1503999 NONE | Actuarial; Direct payment from the plan; Consulting (general) Service code 11 | — | $180K |
| CHARLES BESOCKE EMPLOYEE | Direct payment from the plan; Plan Administrator Service code 14 | 4160 DUBLIN BLVD., STE. 100 DUBLIN, CA 94568 | $172K |
| DELTA DENTAL OF CALIFORNIA EIN 94-1461312 NONE | Claims processing; Direct payment from the plan Service code 12 | — | $171K |
| GRAYSTONE CONSULTING/MORGAN STANLEY EIN 20-8764829 NONE | Direct payment from the plan; Investment advisory (plan); Named fiduciary; Securities brokerage Service code 27 | — | $128K |
| SALTZMAN & JOHNSON LAW CORPORATION EIN 93-2376174 NONE | Legal; Direct payment from the plan Service code 29 | — | $75K |
| WEX HEALTH, INC. EIN 06-1593514 NONE | Direct payment from the plan; Other services Service code 49 | — | $47K |
| MACKAY SHIELDS LLC EIN 13-5582869 NONE | Investment management fees paid indirectly by plan Service code 52 | — | $37K |
| FREMONT BANK EIN 94-1569025 NONE | Custodial (other than securities); Direct payment from the plan Service code 18 | — | $36K |
| OPTUMRX, INC. EIN 33-0441200 NONE | Claims processing; Direct payment from the plan Service code 12 | — | $28K |
| RSP PRINTING EIN 86-1541857 NONE | Direct payment from the plan; Copying and duplicating Service code 36 | — | $27K |
| NFP EIN 13-3616686 NONE | Insurance brokerage commissions and fees Service code 53 | — | $12K |
| STEVE SOWINSKI TRUSTEE | Direct payment from the plan; Trustee (individual) Service code 20 | 4160 DUBLIN BLVD., STE. 400 DUBLIN, CA 94568 | $6K |
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 | 3,517 | Currently employed and enrolled or eligible. |
| Retired/separated still receiving benefits | 0 | Continuation coverage (COBRA, retiree health). |
| Retired/separated still eligible | 0 | Vested but not currently using benefits. |
| Total participants (= "Plan participants" tile) | 3,517 | Active + retired/separated + beneficiaries. No dependents. |
| Coverage | Top carrier | Persons covered EOY | Premium |
|---|---|---|---|
| Health (medical) | KAISER FOUNDATION HEALTH PLAN, INC | 3,689 | $30.4M |
| Dental(4 contracts, 4 carriers) | DELTA DENTAL OF CALIFORNIA | 381 | $507K |
| Vision | VISION SERVICE PLAN | 2,516 | $459K |
| Life insurance | RELIASTAR LIFE INSURANCE COMPANY | 4,732 | $380K |
| Stop-loss / reinsurancereinsurance | BERKSHIRE HATHAWAY SPECIALTY INSURANCE COMPANY | 724 | $1.2M |
| Other(2 contracts, 2 carriers) | RELIASTAR LIFE INSURANCE COMPANY | 4,732 | $396K |
| Persons covered (= "Persons covered" tile) | Max across the rows above | 4,732 | — |
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 comp is under 1% of premium on a >$1M plan. Plan may be flying solo or paying a flat fee — consultant sales target.
Top carrier holds >85% of premium. If that carrier hits a rate increase, the entire plan moves.
Premium per covered life exceeds 2× the peer median for this NAICS + size cohort. Either richly-funded plan or struggling with a bad rate.