Health Industry News and Events
8/4/2011GHP Termination: Do not overlook ERISA!
More and more employers are questioning whether there is a better way to deliver health insurance coverage to their employees as group health plans (GHP) continue to increase. One idea that is gaining traction is to eliminate group health coverage and substitute that coverage with an arrangement where the employer subsidizes the employee’s premium cost for individual health insurance coverage. These arrangements are being presented as ground-breaking new ideas with catchy plan names and touted as tax free solutions. These concepts are not new – nor are they the solution! There is significant unintended financial risk assumed by the employer! This memo will discuss the potential consequences of an employer discontinuing group health coverage prior to January 1, 2014 when medical underwriting is removed from our healthcare delivery system.
From purely an accounting and tax point of view, employers can contribute monies to help their employees purchase individual health insurance coverage. There are a number of ways to do this through tax-free arrangements under Internal Revenue Code Section 125 (PRA) or 105 (MERP/HRA). What is being overlooked, however, is a 1974 Department of Labor regulation (ERISA) that affects every employer sponsored plan. ERISA put all full time employees on a level field so that they would be treated similarly. We like to refer to ERISA as the third leg of the healthcare stool, with the employer and tax deductibility as the other legs.
To explain the impact of ERISA most simply, on group health plans there has not been pre-existing condition limitations since HIPAA 1997. Unfortunately, until January 1, 2014, individual coverages will remain medically underwritten. Employees may be accepted or denied coverage and rates may vary based on age, sex or medical risk. If, for example, an employer should decide to cancel their group health coverage and give every employee $300 per month through a Premium Reimbursement Account PRA (Sec 125) or a Medical Reimbursement Plan under Sec. 105 (MERP or HRA) to purchase coverage on their own, that employer contribution would be tax deductible to the corporation.
Some employees would qualify for individual coverage at a preferred rate, some at a higher rate and some could be declined. That is where ERISA comes in. Those who didn’t qualify for individual coverage are more likely to have significant claims or hospital confinements due to their medical history. Should this individual incur a large claim, a claim which could potentially go unpaid, a good bankruptcy attorney or a well-managed hospital billing department will be looking for ways to collect. All the employee has to say is “my employer discontinued our group health plan and gave us money to secure coverage on our own, I just couldn’t qualify.” Since the employer provided a plan (the money) and the employee couldn’t qualify, an ERISA violation probably occurred. May we introduce you to the legal division of the Department of Labor?
On January 1, 2014 this potential liability for the employer goes away as every employee will have the option of securing coverage through their employer’s group health plan (if offered), through an exchange plan offered by their state or through an individual policy offered by a number of carriers. None of these options will require medical underwriting. The moral imperative and voluntary nature behind an employer offering group health benefits to that point in our history would no longer exist.
Large corporations understand this third leg of the healthcare stool because they have attorneys on staff. Unfortunately, small employers usually do not. The deductibility of premiums for healthcare has been around a long time, actually since ERISA became effective. There may be new catchy names and marketing but the concept is not new! It is because of ERISA, that premium reimbursement arrangements for individual plans in lieu of group coverage never took hold. If this was the answer, employers would have abandoned group health plans over 35 years ago!
Small employers are doing the best they can. Healthcare costs continue to increase. There are a number of ways to keep group health costs affordable and we feel it is crucial for employers to investigate these options to try and maintain their group health plans until medical underwriting goes away January 1, 2014.
As the old saying goes – if it sounds too good to be true….
© 2011 D & S Agency, Inc. - All rights reserved.
Content represents interpretation of federal regulations and is not intended as legal or tax advice.
Tweaked Rules, Court Ruling Cast More Doubt on Impact of PPACA
The federal government continued to rework regulations stemming from the Patient Protection and Affordable Care Act (PPACA) in June amid a key court ruling and a wave of studies that tried to forecast how employers will cope with the long-term effects of the law.
The Department of Health and Human Services (HHS) tweaked a regulation concerning internal claims appeals and external review for health care claims in group and individual plans, trimming the time beneficiaries will have to prepare an appeal, from 120 to 60 days, according to a report in Kaiser Health News.
HHS also reduced the types of denials that can be challenged and the amount of information that insurance companies must provide when a claim is denied.
However, the agency left a few key features of the regulation stand, including the requirement that self-insured employer plans must use at least two independent review organizations when handling appeals to health care claims.
HHS also announced an end of waivers for limited, or "mini-med" health care plans after Sept. 22, according to Business Insurance. Many of the plans do not meet the requirements of minimum dollar coverage amounts created by PPACA. Companies that have already received waivers can still file for extensions, provided they apply by Sept. 22. The waivers will last through the end of 2013, as long as plan sponsors meet certain requirements and keep the government and their employees informed about the plan.
Meanwhile, the Department of Labor (DOL) made its own change to a PPACA regulation, reversing the requirement that health care plans must notify urgent-care patients of coverage decisions within 24 hours. The DOL decided to keep that requirement at the current 72 hours after it reconsidered the "cost and benefits" of the 24-hour deadline.
While agencies were busy retooling these PPACA rules, a federal appellate court in Ohio handed the Obama administration a key victory by ruling that the health care reform law's requirement that all Americans purchase health insurance is not unconstitutional, according to a report in the Los Angeles Times.
While most experts think the Supreme Court will be the ultimate decider of PPACA's fate, the decision by the 6th Circuit Court of Appeals signaled a significant victory for the Obama administration because one of the judges who upheld the constitutionality of the law was a conservative and a former law clerk for Supreme Court Justice Antonin Scalia.
In the court of public opinion -- at least among employers -- the full fallout from PPACA remains a mystery, and several conflicting studies released in June do little to clear the air.
Research published in the McKinsey Quarterly indicated that 30 percent of employers say they are sure or likely to end their employer-sponsored health plans after the main provisions of PPACA take effect after 2014, according to a FoxNews.com report. That figure jumps to 50 percent among employers who are "very aware" of the law.
Reform supporters questioned the results, citing previous studies that showed a much smaller number of employers who expect to dump health care insurance. Also, a recent study by the Urban Institute suggested that PPACA might actually increase the number of small employers that offer coverage. The institute projects the law will generate a 10 percent increase in the number of employers with 100 or fewer employees that offer health care insurance because of tax incentives and stabilization of the health care market.
4/21/2011Electing Medicare Primary
Electing Medicare Primary
The reason most people enroll in Medicare when they turn Age 65 is because that is what they are told to do when they call Medicare! With recent law changes, those who remain actively at work and earn over $85,000 per year ($170,000 for those married filing jointly) may find their decision to be the wrong one. If higher compensated employees are properly explained their options, many would not elect Medicare as their primary coverage.
First, earnings are defined as one’s “modified adjusted gross income,” not what’s on line 37 of your 1040. Modified adjusted gross income includes capital gains! This figure is reported by the I.R.S. to the Center for Medicare Services annually. The Part B Medicare premium will vary based on one's prior year modified adjusted gross income. 2011 monthly Part B premiums range from a low of $115.40 per insured per month to a high of $369.10 per insured per month.
Another part of the overall Medicare coverage is the Part D prescription drug program. Premiums offered by private insurers run from about $33.10 per insured per month to a high of $104.40 per insured per month based on the plan’s formulary (list of medicines) and copayments. In 2011, our new U.S. health care reform program (PPACA) also imposes a Part D surcharge for higher compensated insured’s of up to an additional $69.10 per insured per month!
Even though Medicare Part A (In hospital) coverage is free, Medicare participants must also purchase a Medicare supplement policy (usually Plan F) whose costs begin at $108 per employee per month for those enrolling at Age 65 to cover the variety of Part A deductibles.
As an example, if a couple filing jointly has a modified adjusted gross income of $428,000 or more their total premium for health coverage could be:
|
Husband |
|
Wife |
|
|
Free |
Part A |
Free |
|
|
$108 |
Supplement Plan F |
$108 |
|
|
$369.10 |
Part B |
$369.10 |
|
|
$104.40 |
Part D |
$104.40 |
|
|
$69.10 |
Part D tax |
$69.10 |
|
|
$650.60 |
Monthly |
$650.60 |
|
Normally this total premium of $1,301.20 is paid after tax requiring those in the highest tax bracket to have to earn over $2,600 per month to pay for their benefit. For many in this situation, it is a lot better to stay on their group health plan and have their employer pay the monthly premium as a benefit of active employment. Once the employee reduces their work hours below active status, then Medicare allows them to enroll in Part A and Part B under a “special enrollment” provision.
It is very sad that healthcare for the 65 and over generation has to be this complicated and poorly explained. Unfortunately, most in this group never receive the full explanation!
Should you have any further questions please contact Glenda Simmons at D & S at 540-343-7855.
4/20/20112011 Annual Limits
Attached is the 2011 Annual Benefit Plan Amounts, Social Security and HSA Limits.
Read more (pdf)...
2011 UBA Benefit Opinions Survey
The following link is the 2011 UBA Benefit Opinion Survey flash presentation. http://wn.ubabenefits.com/Download.aspx?ResourceID=7821
2/21/2011Prescription, Imaging & Lab Savings Card
D & S is concerned about the rising costs of health care affecting over 50 million people in America. We are offering FREE access to savings of up to 75% off prescription and 50% off the typical price of lab tests and imaging services.
To print off your free savings card and for more information on participating pharmacies or pricing go to www.rxcut.com/dsagency. For pricing, please make sure you have the name of your prescription including the milligrams and the number of pills that you take daily to determine the exact cost.
The D & S savings card is simply another tool for you to use to help control the out-of-pocket expenses we all incur for medical care. With health care costs the way they are, anytime we can save a little, it helps a lot.
Health Plan Survery
The following link is the 2010 UBA Health Plan Survey flash presentation.
http://www.ubabenefits.com/Portals/29/UBA_HPS_2010.swf
Consumer Driven Health Plans Growth Slows; Enrollments Decline for First Time
Nation’s largest health plan survey sites key trends in employer health plans
Consumer Driven Health Plans (CDHPs) in the U.S. experience continued growth albeit at a slower rate according to preliminary results released by United Benefit Advisors (UBA) from their 2010 UBA Health Plan Survey, the nation’s largest health plan benchmarking survey with 17,113 plans from 11,413, employers reporting.
CDHPs grew at a rate of 18.1% this past year (about half that of 2009) but no longer cover more employees (12.4%) than HMO plans (15.4%), according to William L. Kite, Jr., Owner of D & S Agency, Inc. The Northeast region of the country had the largest concentration of CDHPs (26.7%), followed by the Southeast region (22.9%). The average cost increase for all CDHPs at 7.3% was slightly lower than that of the average of all plan types, which increased 8.0 this year.
Employers often offset the higher out-of-pocket costs of CDHPS by offering employees a health reimbursement account (HRA) or a health savings account (HSA) and contributing funds. The 2010 UBA Health Plan Survey found the average employer contribution to an HRA was $1,481 (up from $1,310 in 2009) for a single employee and $2,857 for a family (up from $2,502 in 2009).
“The trend toward employee empowerment and participation continues in 2010 when it comes to health care,” said William L. Kite, Jr.. “Employees are taking more control over health care expenditures by increasing participation in CDHPs, and they are also realizing that there are financial benefits – in addition to health benefits – of participating in wellness programs.”
“In spite of passage of PPACA health care costs will continue to increase. There has been little coming out of Washington to date that address the underlying health care issues that can help control costs,” said William L. Kite, Jr.
Other key statistics from this year’s Survey results:
- The average increase for all plan types was 8.0%.
- PPO plans have nearly two-thirds of all enrolled employees (65.7%).
- Fee For Service Plans will no longer be report as the plans remaining are insufficient to develop legitimate benchmarks.
- The average employee contribution for plans with contributions for all plan types is $113 for single and $443 for family.
- More than three-fourths of all wellness plans (77.1%) offered a health risk assessment.
- Of all plans in the Northeast, 81.7% still have 100% coinsurance
- 52.9% of all covered employees also elected to cover their dependents.
As health care plan offerings become more complex, Bill Stafford, UBA Vice President, Member Services points out that benchmarking data like the annual UBA Health Plan Survey has become increasingly critical.
“The intent of the survey is to provide employers of all sizes with the data they need to manage their health care benefit programs effectively,” said Stafford. “Especially for employers with fewer than 1,000 employees (which represents more than 99% of the employers in the U. S.) and for employers who have operations in multiple locations, this survey is the best source of reliable regional – and in many cases state – health plan benchmarks by employer size and industry categories.”
The 2010 UBA Health Plan Survey will be available to the public after Nov. 1. Only UBA Member Firms have access to the more than 250,000 pages of granular state, region, and industry data.
Stafford also said the analysis of the 2010 UBA Health Plan Survey data will continue over the next several months and, as in past years, additional findings will be forthcoming. UBA has Member Firms in virtually every major U.S. market. To locate one and learn more about the 2010 UBA Health Plan Survey, visit www.UBAbenefits.com.
ABOUT THE 2010 UBA HEALTH PLAN SURVEY
With responses from 17,113 health plans sponsored by 11,413 employers nationwide, the 2010 UBA Health Plan Survey is the nation’s largest and most comprehensive survey of plan design and plan costs. As the largest survey of its kind, the UBA Health Plan Survey defines benchmarks by a greater number of specific industries, regions, and employer size categories than is available from any other resource. The 2009 UBA Employer Benefit Perspectives (which delineates employers' positions and opinions on Employee Communications, Personal Health Management and Scope of Benefits Offered) and the 2010 UBA Employer Opinion Survey (Including the Special Supplement on Health Care Reform) serve as companion pieces to the 2010 UBA Health Plan Survey.
6/18/2010New Secure Emails
D & S is committed to managing and protecting sensitive information. This is why we have recently incorporated a new email security policy to maintain confidentiality in all our corporate communications and to comply with HIPAA and the Health Information Technology of Economic and Clinical Health (HITECH) Act. The HITECH Act, passed as part of American Recovery and Reinvestment Act of 2009 (ARRA), calls for Protected Health Information (PHI as defined under HIPAA) to be rendered unreadable and unusable.
Our email system provides a secure, email-based interchange of information between D & S and its clients and carriers. Our secure email system utilizes the ZixCorp application to encrypt and decrypt email messages and attached files designated as secure.
Read more (pdf)...
The New HRInsider
This web link to an interactive graphic can provide you with a brief 'tour' of the new HRInsider.
http://www.ubabenefits.com/FPlayer.aspx?ResourceID=6274
Flex Change for 01/01/2011
Health care reform will begin to impact FSA, HRA and HSA plans effective January 1, 2011. The Patient Protection and Affordable Care Act signed Tuesday, March 23, 2010 by the President will prevent the reimbursement of over-the-counter (OTC) medication unless there is proof of medical necessity. This legislation will require an operational change for debit card vendors as well as plan participants and Third Party Administrators.
More information to follow.
Senate Chair H. R. 3590
1/14/2010Why Doctors Are Abandoning Medicare
Two weeks ago the Mayo Clinic shocked the nation when it closed the doors of one of its Arizona clinics to patients on Medicare. Over 3000 of their Arizonia clients will now be treated on a cash only basis! Just this past June President Obama himself praised Mayo as a model of medical efficiency noting that Mayo gives “the highest quality care at costs well below the national norm.” If Mayo feels compelled to walk away from this government-run program, others will surely follow. The nation must understand why. Doctors are leaving Medicare for two reasons: one obvious, the other more concealed. The first is simple—the math: 1) For the past decade Medicare consistently paid physicians 20% less than traditional insurance for identical service. 2) On January 1, 2010 Washington made hidden cuts to Medicare by altering its billing codes. 3) Medicare will cut physician reimbursement by another 21% on March 1. The CBO said this cut must take place if the Senate healthcare bill was to “reduce the deficit.” 4) Even more, Congress pledged to cut Medicare by yet another $500 billion. Again, the CBO said this additional cut must take place if the Senate healthcare bill was to “reduce the deficit.” The second is more ominous—Washington’s increasingly abusive posture toward physicians. In reality, a surgeon is paid between $740 and $1,140 to perform this unfortunate, but often life-saving procedure. This reimbursement must cover a pre-operative evaluation the day of surgery, the surgery, and follow-up for 90 days after surgery—not to mention malpractice insurance, salaries for clinic nurses, and clinic overhead. It is frightening to think our president is so wildly misinformed even as he stands on the cusp of overhauling American health care. But it gets worse. Given massive federal deficits, Washington now faces increasing pressure to cut Medicare spending. One way to do this is to intimidate physicians into under-billing. To do this Washington intends to spend tax payer dollars to ramp up physician audits using Recovery Audit Contractors (RAC audits) to randomly investigate private physician’s Medicare billing. A physician group at my hospital recently experienced an AdvanceMed audit, an earlier version of the RAC. For a year Medicare auditors made their practice a living hell, making them question if it was worth caring for Medicare patients at all. An independent reviewer (who was paid a percentage of the audit) reviewed 86 patient records and “found” the physicians had “fraudulently billed” Medicare for $351,820. After spending a year fighting the allegations, all charges were eventually dropped. The physician group was vindicated but only after spending almost $100,000 defending themselves. The independent reviewer alleged the group had “fraudulently” billed for a man undergoing a chemical stress test. The allegation was the patient should have undergone a cheaper traditional treadmill stress test. That patient was a double amputee. The reviewer clearly were not properly trained health care professionals. (It is worth noting the investigators are given legal immunity from a countersuit for conducting a “fraudulent investigation.”) This story is not unique. To reduce Medicare’s budget shortfall physicians are being subjected to these abusive investigations nationwide. If medicine falls totally under government control, why would our best and our brightest give up 15 years of their life to practice medicine? The relationship between the Centers for Medicare & Medicaid Services and the average working physician has become adversarial. Mayo is but the first to make the leap to less government control by closing its doors to some patients on Medicare. Mayo is now reviewing the profitability of their other locations. Our system needs reform, but this is not it. If you continue on your present course, sadly, it will be our seniors that pay the price. C.L. Gray M.D. is president of Physicians for Reform. www.foxnews.com
Many physicians were operating at a loss even before this series of massive cuts. In 2008, the Mayo Clinic posted an $840 million loss in caring for Medicare patients. No businesses can survive when patient care expenses exceed revenue.
President Obama reflected this attitude last summer. On national television, he stated as fact a surgeon is paid between $30,000 and $50,000 for amputating a patient’s foot.
DOL Gives Small Employers Seven Days to Deposit Contributions
January 13, 2010 (PLANSPONSOR.com) - The U.S. Department of Labor (DOL) announced the publication of a final rule to protect employee contributions deposited to small pension and welfare benefit plans with fewer than 100 participants. The final rule is to be published in the January 14, 2010, edition of the Federal Register <http://www.gpoaccess.gov/fr/index.html> and will be effective on the date of publication.
According to the announcement, the final rule amends the participant contribution rules to create a safe harbor period under which participant contributions to a small plan will be deemed to comply with the law if those amounts are deposited with the plan within seven business days of receipt or withholding.
Currently, employers of all sizes must transmit employee contributions to pension plans as soon as they can reasonably be segregated from the general assets of the employer, but no later than the 15th business day of the month following the month in which contributions are received or withheld by the employer. The latest date for forwarding participant contributions to health plans is 90 days from the date on which such amounts are received or withheld by the employer.
Comparison of the Comprehensive Health Reform
Many of you contacted us for a copy of the pending legislation. Unfortunately, with all the differences between these two bills, nothing written was worth the time and effort it would have taken to read it. We are now at the legislative crossroad known as conference. Senate legislation H.R. 3590 and House legislation H.R. 3962 will be combined, in some fashion pleasing to the conferencees, in a manner that will secure the most votes in each side of Congress. What the final healthcare legislation will look like and what it will include is still a best guess!
These summaries do not include the nearly 400 pages of special deals negotiated to secure votes of Senators and Representatives who were uncertain of their support.
Read more (pdf)... 11/25/2009Group Term Life Taxable Income
Group Term Life Taxation
Internal Revenue Code Section 79 Requirements
In general, Section 79 of the Internal Revenues Code (IRC) exempts from tax the first $50,000 of employer-provided group term life benefit for active and retired employees in nondiscriminatory plans. Employee-paid, permanent life insurance such as Group Universal Life is not usually subject to Section 79.
Table I is used to calculate the cost of group term life amounts in excess of $50,000. The cost of these excess life amounts is offset by any after-tax employee contributions. The amount remaining is included in the employee's taxable income. See attached table.
This information is not intended as legal or tax advice. Employers should consult their own tax advisors for specific compliance information and assistance regarding their plans.
Consumer Driven Health Plans surpass HMO’s in popularity with employees.
Nation’s largest health plan survey sites key trends in employer health plans
D & S Agency, Inc., Roanoke, Virginia, August 2009 -- Consumer Driven Health Plans (CDHPs) in the U.S. have surpassed HMO plans in covered employees, according to preliminary results released by United Benefit Advisors (UBA) from their 2009 UBA Health Plan Survey, the nation’s largest health plan benchmarking survey with 17,655 plans from 12,316 employers reporting.
CDHPs grew at a rate of 33.9% this past year and now cover more employees (15.4%) than HMO plans (13.6%), according to Bill Kite, owner of D & S Agency. The Northeast region of the country had the largest concentration of CDHPs (23%), followed by the North Central region (20.1%). The average cost increase for all CDHPs at 6.3% was slightly lower than that of the average of all plan types, which increased 7.3 this year.
Employers often offset the higher out-of-pocket costs of CDHPs by offering employees a health reimbursement account (HRA) or a health savings account (HSA) and contributing funds. The 2009 UBA Health Plan Survey found the average employer contribution to an HRA was $1,310 (up from $1,209 in 2008) for a single employee and $2,502 for a family (up from $2,274 in 2008).
“Across the board, we’re seeing a trend toward employee empowerment and participation when it comes to health care,” said Kite. “They’re taking more control over health care expenditures by increasing participation in CDHPs, and they are also realizing that there are financial benefits – in addition to health benefits – of participating in wellness programs. As we observe what is coming out of Washington these days, there is a strong movement by some to eliminate an employer’s ability to have the flexibility to provide plan designs that incentivize employees to become good health care consumers. The movement would replace flexibility with a one-size-fits-all mentality that is contrary to the overall consumerism movement at a time when there has been great progress in educating consumers of both the health and financial benefits of becoming good consumers of health care resources.”
“Health care costs continue to increase and we have seen little or nothing in the proposals coming out of Washington to date that are proven to actually help control costs,” said Kite.
“The government’s role in health care should be to provide a national information collection platform that will allow the private sector to provide tools that employees and employers can use to make decisions based upon quality and cost. Providing financial support for those without the resources to pay while establishing rules that create a level playing field for the private sector -- not in becoming a provider of health care -- is the government’s appropriate role,” Kite said. “Access to these data could equitably generate revenue that could offset premium subsidies for the uninsured/underinsured and/or financially disadvantaged. This environment would allow for continual improvements in the health care system without removing incentives for innovation or eliminating the significant segments of the system that work well today via the private marketplace.”
Other key statistics from this year’s Survey results:
- The average increase for all plan types was 7.3%
- PPO plans have nearly two-thirds of all enrolled employees (63.9%)
- The average employee contribution for plans with contributions for all plan types is $105 for single and $419 for family
- More than three-fourths of all wellness plans (78.4%) offered a health risk assessment
- 52.7% of all covered employees also elected to cover their dependents
“The intent of the survey is to provide employers of all sizes with the data they need to manage their health care benefit programs effectively,” said Bill Stafford, UBA Vice President, Member Services. “Especially for the more than 99% of U. S. employers with fewer than 1,000 employees who have operations in multiple locations, this survey is the best source of reliable regional – and in many cases state – health plan benchmarks by employer size and industry categories.”
The 2009 UBA Health Plan Survey will be available to the public after Nov. 1. Only UBA Member Firms have access to the more granular state, region, and industry data. Stafford also said the analysis of the 2009 UBA Health Plan Survey data will continue over the next several months, and additional findings will be forthcoming. UBA has Member Firms in virtually every major U.S. market. To locate one and learn more about the 2009 UBA Health Plan Survey, visit www.UBAbenefits.com.
ABOUT THE 2009 UBA HEALTH PLAN SURVEY – With responses from 17,655 health plans sponsored by 12,316 employers nationwide, the 2009 UBA Health Plan Survey is the nation’s largest and most comprehensive survey of plan design and plan costs. As the largest survey of its kind, the UBA Health Plan Survey defines benchmarks by a greater number of specific industries, regions, and employer size categories than is available from any other resource. The 2009 UBA Employer Benefit Perspectives (which delineates employers' positions and opinions on Employee Communications, Personal Health Management and Scope of Benefits Offered) and the 2008 UBA Employer Opinion Survey (which addressed employers' specific health care strategies, health benefits philosophy and opinion, health plan management, and Consumer Driven Health Care) serve as companion pieces to the 2009 UBA Health Plan Survey.
ABOUT UNITED BENEFIT ADVISORS – United Benefit Advisors, is an alliance of nearly 140 premier independent benefit advisory firms with offices in more than 165 offices throughout the U.S, Canada and the U.K., and is one of the nation's top five employee benefits advisory organizations. As trusted and knowledgeable advisors, UBA Members collaborate with more than 1,900 professionals to seek out ideas, insight, expertise and best-in-class solutions that positively impact employers and make a real difference in the lives of their employees and families.
D & S Agency, Inc.