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SOME PAYER LISTINGS

  A 1 LIFE INS. CO. - A&H

   AMERICAN HOME ASSURANCE CO. - A&H
  A&I BENEFIT PLAN ADMINISTRATORS - TPA   AMERICAN HOME ASSURANCE CO. - CAS
  A.G.I.A., INC. - TPA   AMERICAN HOME INSURANCE CO. - A&H
  A.I.M. MUTUAL INSURANCE CO. - CAS   AMERICAN HOME LIFE INS. CO. - A&H
  AAG - TPA   AMERICAN INCOME LIFE INS. CO. - A&H
  ABC HEALTH PLAN - A&H   AMERICAN INDEMNITY CO. - CAS
  ACADEMY GROUP - FLT   AMERICAN INSURANCE ADMINISTRATORS, INC - TPA
  ACADEMY LIFE INS. CO. - A&H   AMERICAN INSURANCE CO. - CAS
  ACCESS ADMINISTRATORS, INC. - TPA   AMERICAN INTERNATIONAL ASSURANCE - FLT
  ACCIDENT FUND INSURANCE COMPANY OF AMERICA - CAS   AMERICAN INTERNATIONAL GROUP (AIG) - CAS
  ACE USA - CAS   AMERICAN INTERNATIONAL LIFE INS. CO. OF PR - A&H
  ACMG, INC. - TPA   AMERICAN INTERNATIONAL UNDERWRITERS - A&H
  ACORDIA MOUNTAIN WEST - A&H   AMERICAN INTERSTATE INS. CO. - CAS
  ACORDIA NATIONAL - TPA   AMERICAN LIBERTY INS. CO. - CAS
  ACS - MEDICAID MS   AMERICAN LIFE & HEALTH INS. CO. - A&H
  ACS (AFFILIATED COMPUTER SERVICES) - MEDICAID CO   AMERICAN LIFE INS. CO. OF WILMINGTON, DE - A&H
  ACS (AFFILIATED COMPUTER SERVICES) - MEDICAID GA   AMERICAN LIFECARE - A&H
  ACS (AFFILIATED COMPUTER SERVICES) - MEDICAID MT   AMERICAN LIFECARE - A&H
  ACS (AFFILIATED COMPUTERSERVICES) - MEDICAID DC   AMERICAN MANUFACTURERS MUTUAL INS. CO. - CAS
  ACS BENEFIT SERVICES INC. - TPA   AMERICAN MEDICAL & LIFE INS. CO. - A&H
  ACS CONSULTEC - MEDICAID FL   AMERICAN MEDICAL SECURITY - A&H
  ACS INC. - MEDICAID WV   AMERICAN MERCURY INS. CO. - CAS
  ACS INC. - MEDICAID WY   AMERICAN MODERN HOME INS. CO. - CAS
  ACS, INC. - MEDICAID NM   AMERICAN MOTORISTS INS. CO. - CAS
  ACS, THE - MEDICAID IA   AMERICAN MUTUAL INS. CO. OF BOSTON - CAS
  ACTIVA BENEFIT SERVICES, LLC - TPA   AMERICAN NATIONAL GROUP - FLT
  ACTUARIAL & EMPLOYEE BENEFIT SERVICES CO. - TPA   AMERICAN NATIONAL INS. CO. - A&H
  ACUITY - CAS   AMERICAN NATIONAL LIFE INS. CO. OF TEXAS - A&H
  ADMINEONE CORPORATION - TPA   AMERICAN NATIONAL PROPERTY & CASUALTY CO. - CAS
  ADMINISTRATION SYSTEMS RESEARCH CORP. - TPA   AMERICAN NETWORK INSURANCE CO. - A&H
  ADMINISTRATIVE ENTERPRISES, INC. - TPA   AMERICAN PATRIOT HEALTH INS. CO. - A&H
  ADMINISTRATIVE SERVICES, INC. - TPA   AMERICAN PIONEER LIFE INS. CO. - A&H
  ADMINONE CORPORATION - A&H   AMERICAN POLICYHOLDERS LIQUIDATING TRUST - CAS
  ADVANCED BENEFIT ADMINISTRATORS (ABA) - TPA   AMERICAN POSTAL WORKERS UNION PLAN - FED
  ADVANTAGE HEALTH PLANS - A&H   AMERICAN PPO, INC. - A&H
  ADVOCATE HEALTH CARE - A&H   AMERICAN PREFERRED INS. CO. - CAS
  AEGIS SECURITY LIFE INS. CO. - A&H   AMERICAN PROGRESSIVE LIFE AND HEALTH - A&H
  AEGON INSURANCE GROUP - FLT   AMERICAN PUBLIC LIFE INS. CO. - A&H
  AETNA CASUALTY & SURETY CO. - CAS   AMERICAN RELIANCE CASUALTY CO. - CAS
  AETNA INSURANCE CO. - CAS   AMERICAN REPUBLIC INS. CO. - A&H
  AETNA INSURANCE GROUP - FLT   AMERICAN SECURITY LIFE INS. CO. - A&H
  AETNA LIFE & ANNUITY INS. CO. - A&H   AMERICAN SENTINEL INS. CO. - A&H
  AETNA LIFE & CASUALTY CO. - CAS   AMERICAN SOUTHERN INSURANCE CO. - CAS
  AETNA LIFE INSURANCE CO. - A&H   AMERICAN SPECIALTY HEALTH PLANS - A&H
  AETNA U.S. HEALTHCARE - A&H   AMERICAN STANDARD INS. CO. - CAS
  AFFILIATED COMPUTER SERVICES(ACS) - MEDICAID HI   AMERICAN STATES INS. CO. - CAS
  AFFINITY HEALTH PLAN - A&H   AMERICAN STATES LIFE INS. CO. - A&H
  AFFORDABLE BENEFIT ADMINISTRATORS (ABA) - TPA   AMERICAN STATES PREFERRED INS. CO. - A&H
  AFLAC INCORPORATED - A&H   AMERICAN TRUST ADMINISTRATORS - TPA
  AFLAC NEW YORK - A&H   AMERICAN UNDERWRITERS LIFE INS. CO. - A&H
  AFTRA HEALTH FUND - A&H   AMERICAN UNION INSURANCE CO. - CAS
  AGA INSURANCE INC. - A&H   AMERICAN UNIVERSAL INS. CO. - CAS
  AGENCY SERVICES, INC. - TPA   AMERICAN WEST INS. CO. - CAS
  AGRICULTURAL INS. CO. - CAS   AMERICAN WHOLEHEALTH NETWORKS - A&H
  AHI-HEALTHLINK - A&H   AMERICAN ZURICH INS. CO. - A&H
  AIA INSURANCE, INC. ADMISTRATORS - TPA   AMERICAN ZURICH NORTH AMERICA INS. CO. - CAS
  AIDCO INSURANCE CO. - CAS   AMERICO - TPA
  AIG LIFE INSURANCE CO. - A&H   AMERIGROUP - A&H
  AIU INSURANCE COMPANY - A&H   AMERIHEALTH ADMINISTRATORS - TPA
  AIU INSURANCE COMPANY - CAS   AMERIHEALTH HMO, INC. - A&H
  ALASKA CHILDREN'S SERVICES - A&H   AMERIHEALTH MERCY HEALTH PLAN - A&H
  ALASKA NATIONAL INS. CO. - CAS   AMERISURE INSURANCE CO. - CAS
  ALASKA PACIFIC ASSURANCE CO. - CAS   AMERITAS LIFE INSURANCE - A&H
  ALFA MUTUAL INSURANCE COMPANY - A&H   AMERITAS LIFE INSURANCE CORP. - A&H
  ALFA MUTUAL INSURANCE COMPANY - CAS   AMICA MUTUAL INSURANCE CO. - CAS
  ALICARE - TPA   AMIL INTERNATIONAL TX INC. - A&H
  ALL AMERICA INSURANCE COMPANY - CAS   ANSVAR AMERICA INSURANCE CO. - CAS
  ALL AMERICAN LIFE INS. CO. - A&H   ANTARES MANAGEMENT SOLUTIONS - TPA
  ALL RISK ADMINISTRATORS, INC. - TPA   ANTHEM BLUE CROSS & BLUE SHIELD - BCBS OH
  ALLEGIANCE BENEFIT PLAN MANAGEMENT, INC. - TPA   ANTHEM BLUE CROSS & BLUE SHIELD OF NEVADA - BCBS NV
  ALLEGIANCE LIFE INS. CO. - A&H   ANTHEM BLUE CROSS AND BLUE SHIELD OF COLORADO - BCBS CO
  ALLEN MEDICAL CLAIMS ADMINISTRATORS, INC. - TPA   ANTHEM BLUE CROSS AND BLUE SHIELD OF CONNECTICUT - BCBS CT
  ALLIANCE ASSURANCE COMPANY - CAS   ANTHEM BLUE CROSS AND BLUE SHIELD OF INDIANA - BCBS IN
  ALLIANCE BENEFIT GROUP - TPA   ANTHEM BLUE CROSS AND BLUE SHIELD OF KENTUCKY, INC. - BCBS KY
  ALLIANCE GROUP - TPA   ANTHEM BLUE CROSS AND BLUE SHIELD OF MAINE - BCBS ME
  ALLIANCE HEALTH BENEFIT PLAN - FED   ANTHEM BLUE CROSS AND BLUE SHIELD OF NEW HAMPSHIRE - BCBS NH
  ALLIANT HEALTH PLANS OF GEORGIA - A&H   ANTHEM BLUE CROSS BLUE SHIELD OF VIRGINIA - BCBS VA
  ALLIANZ INSURANCE CO. - CAS   ANTHEM INSURANCE GROUP - FLT
  ALLIANZ LIFE INS. CO. - A&H   AON INSURANCE GROUP - FLT
  ALLIED ADMINISTRATORS, INC. - TPA   APA PARTNERS - TPA
  ALLIED BENEFIT SYSTEMS, INC. - TPA   APEX DATA SYSTEMS - TPA
  ALLIED BENEFITS ADMINISTRATORS (ABA) - TPA   APPALACHIAN LIFE INS. CO. / UNITED TRUST GROUP - A&H
  ALLIED INSURANCE CO. - CAS   APPALACHIAN NATIONAL LIFE INS. CO. - A&H
  ALLINA HEALTH SYTEM - A&H   APWU HEALTH PLAN - A&H
  ALLLIED BENEFIT SYSTEMS - TPA   ARBELLA INDEMNITY INS. CO. - CAS
  ALLMERICA FINANCIAL GROUP - FLT   ARCH INS. CO. - CAS
  ALLSTATE INDEMNITY CO. - CAS   ARCTIC ADJUSTERS - TPA
  ALLSTATE INSURANCE CO. - CAS   ARGONAUT GROUP - FLT
  ALLSTATE INSURANCE GROUP - FLT   ARGONAUT INS. CO. - CAS
  ALOHA CARE - A&H   ARGONAUT MIDWEST INS. CO. - CAS
  ALPHA DATA SYSTEMS INC - TPA   ARGONAUT NORTHWEST INS. CO. - CAS
  ALTIUS HEALTH PLANS - A&H   ARGONAUT SOUTHWEST INS. CO. - CAS
  ALTRU HEALTH PLAN - A&H   ARGUS SERVICES CORP. - TPA
  AMCARE HEALTH PLANS OF TEXAS - A&H   ARIZONA FOUNDATION FOR MEDICAL CARE - A&H
  AMCO INSURANCE CO. - CAS   ARIZONA PHYSICIANS IPA INC. - A&H
  AMERAPLAN, INC. - TPA   ARIZONA STATE COMPENSATION FUND - CAS
  AMERIBEN/IEC GROUP - TPA   ARKANSAS BEST CORPORATION - A&H
  AMERICA FIRST INS. CO. - CAS   ARKANSAS BLUE CROSS AND BLUE SHIELD - BCBS AR
  AMERICA'S HEALTH CHOICE MEDICAL PLAN INC - A&H   ARKANSAS MANAGED CARE ORGANIZATION (AMCO) - A&H
  AMERICA'S PPO - THE ARAZ GROUP - A&H   ARM LTD. - TPA
  AMERICAN & FOREIGN INS. CO. - CAS   ARNETT HMO - A&H
  AMERICAN ADMINISTRATIVE GROUP (AAG) - TPA   ARROW MUTUAL LIABILITY INS. CO. - CAS
  AMERICAN AMBASSADOR CASUALTY CO. - CAS   ARTHUR J. GALLAGHER COMPANY - TPA
  AMERICAN AUTOMOBILE INS. CO. - CAS   ASC - ADMINISTRATIVE SERVICE CONSULTANTS - TPA
  AMERICAN BANKERS INS. CO. - CAS   ASSOCIATED ADMINISTRATORS INC. - TPA
  AMERICAN BENEFIT CORPORATION - TPA   ASSOCIATED ADMINISTRATORS, INC. - TPA
  AMERICAN BENEFITS MANAGEMENT - TPA   ASSOCIATED GENERAL INS. CO. - CAS
  AMERICAN CAPITOL INSURANCE COMPANY - A&H   ASSOCIATED INDEMNITY CORP. - CAS
  AMERICAN CASUALTY CO. - A&H   ASSOCIATED INDUSTRIES INSURANCE COMPANY - CAS
  AMERICAN CASUALTY COMPANY - CAS   ASSOCIATED LOGGERS EXCHANGE INS. CO. - CAS
  AMERICAN CHAMBERS LIFE INS. CO. - A&H   ASSOCIATED PLAN ADMINISTRATORS - TPA
  AMERICAN COMMERCE INSURANCE CO. - CAS   ASSOCIATED THIRD PARTY ADMINISTRATORS - TPA
  AMERICAN COMMUNITY MUTUAL INS. CO. - A&H   ASSOCIATES HEALTH CARE - A&H
  AMERICAN DRUGGISTS INSURANCE CO. - CAS   ASSOCIATION PLAN ADMINISTRATORS, INC. (APA) - TPA
  AMERICAN ECONOMY INS. CO. - A&H   ASSURANT GROUP - CAS
  AMERICAN EMPLOYERS INS. CO. - CAS   ASSURANT HEALTH - FORTIS INSURANCE CO. - A&H
  AMERICAN EXCHANGE LIFE INS. CO. - A&H   ASSURANT HEALTH - FORTIS LIFE INS. CO. - A&H
  AMERICAN FAMILY HOME INS. CO. - CAS   ASSURECARE - TPA
  AMERICAN FAMILY INS. CO. - A&H   ASSURED BENEFITS ADMINISTRATORS - A&H
  AMERICAN FAMILY INS. GROUP PPO - A&H   ASSURITY LIFE INS. CO. - A&H
  AMERICAN FAMILY LIFE ASSURANCE CO. - A&H   ASURIS NORTHWEST HEALTH - A&H
  AMERICAN FAMILY LIFE INS. CO. - A&H   ATHENA ASSURANCE COMPANY - CAS
  AMERICAN FAMILY LIFE INS. CO. OF NEW YORK - A&H   ATHENS AREA HEALTH PLAN - A&H
  AMERICAN FAMILY MUTUAL INS. CO. - A&H   ATLANTA CASUALTY COMPANY - CAS
  AMERICAN FAMILY MUTUAL INS. CO. - CAS   ATLANTA INTERNATIONAL INS. CO. - CAS
  AMERICAN FELLOWSHIP MUTUAL INS. CO. - CAS   ATLANTIC AMERICAN LIFE INS. CO. - A&H
  AMERICAN FIDELITY & LIBERTY INS. CO. - A&H   ATLANTIC COAST LIFE INS. CO. - A&H
  AMERICAN FIDELITY ASSURANCE CO. - A&H   ATLANTIC EMPLOYERS INS. CO. - CAS
  AMERICAN FIRE & CASUALTY INS. CO. - CAS   ATLANTIC INSURANCE COMPANY - CAS
  AMERICAN FOUNDATION LIFE INS. CO. - A&H   ATLANTIC MUTUAL INS. CO. - CAS
  AMERICAN FOUNDERS LIFE INS. CO. - A&H   ATLANTICARE HEALTH PLANS HMO - A&H
  AMERICAN GENERAL INSURANCE GROUP - FLT   ATLANTIS HEALTHPLAN - A&H
  AMERICAN GENERAL LIFE & ACCIDENT INS. CO. - A&H   ATLAS ADMINISTRATORS - TPA
  AMERICAN GENERAL LIFE INS. CO. - A&H   ATLAS ASSURANCE CO. OF AMERICA - CAS
  AMERICAN GROUP ADMINISTRATORS - TPA   AULTCARE HMO - A&H
  AMERICAN GROUP LIFE INS. CO. - A&H   AUSTIN MUTUAL INSURANCE CO. - CAS
  AMERICAN GUARANTEE & LIABILITY INS. CO. - A&H   AUTO OWNERS INS. CO. - CAS
  AMERICAN GUARANTEE & LIABILITY INS. CO. - CAS   AUTOMATED BENEFIT SERVICE, INC. - TPA
  AMERICAN HARDWARE MUTUAL INS. CO. - A&H   AUTOMOBILE CLUB INTER-INSURANCE - CAS
  AMERICAN HARDWARE MUTUAL INS. CO. - CAS   AUTOMOBILE CLUB OF MICHIGAN INSURANCE CO. - CAS
  AMERICAN HEALTH & LIFE INS. CO. - A&H   AUTOMOBILE INS. CO. OF HARTFORD - CAS
  AMERICAN HEALTH NETWORK - A&H   AVCO FINANCIAL INSURANCE GROUP - FLT
  AMERICAN HEALTHCARE ALLIANCE - A&H   AVERA HEALTH PLANS - A&H
  AMERICAN HERITAGE INSURANCE GROUP - FLT   AVESIS INC. - A&H
  AMERICAN HERITAGE LIFE INS. CO. - A&H   AVMED HEALTH PLAN - A&H

B

  B.P.S., INC. - TPA   BLUE CROSS AND BLUE SHIELD OF KANSAS CITY - BCBS MO
  BABB, INC. - TPA   BLUE CROSS BLUE SHIELD OF DELAWARE, INC. - BCBS DE
  BALBOA INS. CO. - A&H   BLUE CROSS BLUE SHIELD PLANS - A&H
  BALBOA LIFE & CASUALTY INS. CO. - A&H   BLUE CROSS OF CALIFORNIA - BCBS CA
  BANKERS COMMERCIAL LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - AK
  BANKERS FIDELITY LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - AL
  BANKERS INDEPENDENT INSURANCE COMPANY - CAS   BLUE CROSS-BLUE SHIELD - AR
  BANKERS INSURANCE COMPANY - CAS   BLUE CROSS-BLUE SHIELD - AZ
  BANKERS LIFE & CASUALTY INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - CA
  BANKERS LIFE CO. - A&H   BLUE CROSS-BLUE SHIELD - CO
  BANKERS MULTIPLE LINE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - CT
  BANKERS NATIONAL LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - DC
  BANKERS RISK MANAGEMENT SERVICES - TPA   BLUE CROSS-BLUE SHIELD - DE
  BANKERS STANDARD FIRE & MARINE INS. CO. - CAS   BLUE CROSS-BLUE SHIELD - FL
  BANKERS STANDARD INS. CO. - CAS   BLUE CROSS-BLUE SHIELD - GA
  BANKERS UNITED LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - HI
  BANNER LIFE INSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD - IA
  BAPTIST MEMORIAL HEALTH CARE CORPORATION - A&H   BLUE CROSS-BLUE SHIELD - ID
  BCE EMERGIS - PROAMERICA - A&H   BLUE CROSS-BLUE SHIELD - IL
  BCI HMO INC. - A&H   BLUE CROSS-BLUE SHIELD - IN
  BCS LIFE INSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD - KS
  BEACON INS. CO. OF AMERICA - CAS   BLUE CROSS-BLUE SHIELD - KY
  BEACON MUTUAL INS. CO. - CAS   BLUE CROSS-BLUE SHIELD - LA
  BEACON NATIONAL INSURANCE CO. - CAS   BLUE CROSS-BLUE SHIELD - MA
  BEAR RIVER MUTUAL INSURANCE CO. - CAS   BLUE CROSS-BLUE SHIELD - MD
  BEECH STREET - A&H   BLUE CROSS-BLUE SHIELD - ME
  BEHAVIORAL HEALTH SYSTEM INC - A&H   BLUE CROSS-BLUE SHIELD - MI
  BENCHMARK HEALTH INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - MN
  BENCHMARK HEALTH INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - MO
  BENEFICIAL ASSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD - MS
  BENEFICIAL STANDARD INSURANCE GROUP - FLT   BLUE CROSS-BLUE SHIELD - MT
  BENEFICIAL STANDARD LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD - NC
  BENEFIRST - A&H   BLUE CROSS-BLUE SHIELD - ND
  BENEFIT ACTUARIES, INC. - TPA   BLUE CROSS-BLUE SHIELD - NE
  BENEFIT ADMINISTRATION CORP. - TPA   BLUE CROSS-BLUE SHIELD - NH
  BENEFIT ADMINISTRATIVE SYSTEMS, LTD - TPA   BLUE CROSS-BLUE SHIELD - NJ
  BENEFIT ADMINISTRATORS - TPA   BLUE CROSS-BLUE SHIELD - NM
  BENEFIT ADMINISTRATORS, INC. - TPA   BLUE CROSS-BLUE SHIELD - NV
  BENEFIT ASSISTANCE CORPORATION - TPA   BLUE CROSS-BLUE SHIELD - NY
  BENEFIT ASSOCIATES - TPA   BLUE CROSS-BLUE SHIELD - OH
  BENEFIT CLAIMS PAYORS, INC. - TPA   BLUE CROSS-BLUE SHIELD - OK
  BENEFIT COORDINATORS CORPORATION - TPA   BLUE CROSS-BLUE SHIELD - OR
  BENEFIT MANAGEMENT SERVICES, INC. - TPA   BLUE CROSS-BLUE SHIELD - PA
  BENEFIT MANAGEMENT SYSTEMS, INC. - A&H   BLUE CROSS-BLUE SHIELD - RI
  BENEFIT PLAN ADMINISTRATION OF WISCONSIN - TPA   BLUE CROSS-BLUE SHIELD - SC
  BENEFIT PLAN ADMINISTRATORS (BPA) - TPA   BLUE CROSS-BLUE SHIELD - SD
  BENEFIT PLAN ADMINISTRATORS CO. - A&H   BLUE CROSS-BLUE SHIELD - TN
  BENEFIT PLAN ADMINISTRATORS, INC. - TPA   BLUE CROSS-BLUE SHIELD - TX
  BENEFIT PLANNERS, INC. - TPA   BLUE CROSS-BLUE SHIELD - UT
  BENEFIT PLANNING SERVICES - TPA   BLUE CROSS-BLUE SHIELD - VA
  BENEFIT PLANNING SERVICES, INC. - TPA   BLUE CROSS-BLUE SHIELD - VT
  BENEFIT PLANS ADMINISTRATORS - A&H   BLUE CROSS-BLUE SHIELD - WA
  BENEFIT SERVICES - TPA   BLUE CROSS-BLUE SHIELD - WI
  BENEFIT SERVICES GROUP - A&H   BLUE CROSS-BLUE SHIELD - WV
  BENEFIT SOURCE - TPA   BLUE CROSS-BLUE SHIELD - WY
  BENEFIT SYSTEMS & SERVICES, INC. - TPA   BLUE CROSS-BLUE SHIELD OF ALABAMA - BCBS AL
  BENEFITS INCORPORATED AND CLAIMS - TPA   BLUE CROSS-BLUE SHIELD OF ALASKA - BCBS AK
  BENESIGHT - TPA   BLUE CROSS-BLUE SHIELD OF FLORIDA - BCBS FL
  BENESYS - TPA   BLUE CROSS-BLUE SHIELD OF KANSAS - BCBS KS
  BENMARK, INC. - TPA   BLUE CROSS-BLUE SHIELD OF LOUISIANA - BCBS LA
  BERKSHIRE HATHAWAY INSURANCE GROUP - FLT   BLUE CROSS-BLUE SHIELD OF MICHIGAN - BCBS MI
  BERKSHIRE HEALTH PLAN - A&H   BLUE CROSS-BLUE SHIELD OF MINNESOTA - BCBS MN
  BERKSHIRE LIFE INS. CO. - A&H   BLUE CROSS-BLUE SHIELD OF MONTANA - BCBS MT
  BERKSHIRE MUTUAL INS. CO. - CAS   BLUE CROSS-BLUE SHIELD OF NEW MEXICO INC. - BCBS NM
  BERTHALON - ROWLAND CORPORATION - TPA   BLUE CROSS-BLUE SHIELD OF NORTH CAROLINA - BCBS NC
  BEST LIFE AND HEALTH INSURANCE CO. - A&H   BLUE CROSS-BLUE SHIELD OF OKLAHOMA - BCBS OK
  BEST PLANS - TPA   BLUE CROSS-BLUE SHIELD OF SOUTH CAROLINA - BCBS SC
  BETTER HEALTH PLANS INC. - A&H   BLUE SHIELD LIFE / CPIC LIFE INSURANCE CO. - A&H
  BILLING FORMS - TEXT   BLUE SHIELD OF NORTHEAST NEW YORK - BCBS NY
  BIRMINGHAM FIRE INS. CO. OF PA - A&H   BLUECARE NETWORK OF MICHIGAN - A&H
  BITUMINOUS CASUALTY CORP. - CAS   BLUEGRASS FAMILY HEALTH - A&H
  BITUMINOUS FIRE & MARINE INS. CO. - CAS   BOLINGER INSURANCE CO. - TPA
  BITUMINOUS INS. CO. - CAS   BOON-CHAPMAN BENEFIT ADMINISTRATORS, INC. - TPA
  BLOCK VISION - A&H   BOSTON MEDICAL CENTER HEALTH PLAN, INC. (BMC HEALT - A&H
  BLUE CROSS & BLUE SHIELD OF ARIZONA, INC. - BCBS AZ   BOSTON MUTUAL LIFE INS. CO. - A&H
  BLUE CROSS & BLUE SHIELD OF GEORGIA - BCBS GA   BOSTON OLD COLONY INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF HAWAII - BCBS HI   BPA HEALTH - A&H
  BLUE CROSS & BLUE SHIELD OF ILLINOIS - BCBS IL   BRIDGE BENEFITS, INC - TPA
  BLUE CROSS & BLUE SHIELD OF MASSACHUSETTS - BCBS MA   BRIDGEWATER GODDARD PARK MEDICAL - A&H
  BLUE CROSS & BLUE SHIELD OF MISSISSIPPI, INC. - BCBS MS   BRITISH AMERICAN INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF NEBRASKA - BCBS NE   BROKERAGE CONCEPTS, INC. - TPA
  BLUE CROSS & BLUE SHIELD OF NORTH DAKOTA - BCBS ND   BROTHERHOOD MUTUAL INS. CO. - A&H
  BLUE CROSS & BLUE SHIELD OF RHODE ISLAND - BCBS RI   BROTHERHOOD MUTUAL INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF TENNESSEE - BCBS TN   BROWN & TOLAND MEDICAL GROUP - A&H
  BLUE CROSS & BLUE SHIELD OF TEXAS - BCBS TX   BSI NORTH AMERICAN - TPA
  BLUE CROSS & BLUE SHIELD OF VERMONT - BCBS VT   BUCKEYE UNION INS. CO. - CAS
  BLUE CROSS & BLUE SHIELD OF WYOMING - BCBS WY   BUCKS COUNTY PHYSICIAN HOSPITAL ALLIANCE - A&H
  BLUE CROSS & BLUE SHIELD PLAN - FED   BUSINESS ADMINISTRATORS & CONSULTANTS - TPA
  BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN - BCBS WI

                                                                         C

  CAI INSURANCE AGENCY, INC - TPA   CNA INSURANCE GROUP - FLT
  CALENDS GROUP, THE - TPA   COASTAL MANAGEMENT SERVICES - A&H
  CALFARM INS. CO. / ALLIED INS. CO. - CAS   COASTLINE INSURANCE CO. - A&H
  CALIFORNIA CASUALTY & FIRE INS. CO. - CAS   COLLEGE LIFE INS. CO. - A&H
  CALIFORNIA CASUALTY INDEMNITY EXCHANGE - CAS   COLONIAL HEALTHCARE - TPA
  CALIFORNIA CASUALTY INS. CO. - CAS   COLONIAL LIFE & ACCIDENT INS. CO. - A&H
  CALIFORNIA FOUNDATIONS FOR MEDICAL CARE - A&H   COLONIAL PENN INS. CO. - CONSECO DIRECT - A&H
  CALIFORNIA GENERAL INS. CO. - CAS   COLONIAL PENN LIFE INS. CO. - A&H
  CALIFORNIA STATE AUTO ASSN. INTER-INS. BUREAU - CAS   COLORADO ACCESS - A&H
  CALIFORNIA STATE COMPENSATION INS. FUND - CAS   COLORADO CASUALTY INS. CO. - CAS
  CALSURANCE - TPA   COLORADO COMPENSATION INSURANCE AUTHORITY - CAS
  CAM ADMINISTRATIVE SERVICES, INC. - TPA   COLORADO FARM BUREAU MUTUAL INS. CO. - CAS
  CAMDEN FIRE INSURANCE ASSOCIATION - CAS   COLORADO HEALTH NETWORKS - A&H
  CAMERON MUTUAL INS. CO. - CAS   COLUMBIA CASUALTY CO. - A&H
  CANADA LIFE ASSURANCE CO. - A&H   COLUMBIA UNIVERSAL LIFE INS. CO. - A&H
  CANADA LIFE INS. CO. - A&H   COLUMBIAN MUTUAL LIFE INS. CO. - A&H
  CANAL INSURANCE CO. - CAS   COMBINED AMERICAN LIFE INS. CO. - A&H
  CANNON COCHRAN MANAGEMENT SERVICES, INC.(CCMSI) - TPA   COMBINED INS. CO. OF AMERICA - A&H
  CAPE HEALTH PLAN - A&H   COMBINED INS. CO. OF WISCONSIN - A&H
  CAPITAL ADMINISTRATORS OF THE SOUTHEAST - A&H   COMBINED INSURANCE SERVICES, INC. - TPA
  CAPITAL BLUE CROSS - BCBS PA   COMBINED LIFE INSURANCE CO. OF AMERICA - A&H
  CAPITAL DISTRICT PHYSICIAN'S HEALTH PLAN - A&H   COMBINED LIFE INSURANCE CO. OF NEW YORK - A&H
  CAPITAL INVESTORS LIFE INS. CO. - A&H   COMBINED UNDERWRITERS INS. CO. - A&H
  CAPITOL ADMINISTRATORS - A&H   COMBINED UNDERWRITERS LIFE INS. CO. - A&H
  CAPITOL NATIONAL LIFE INS. CO. - A&H   COMMERCE & INDUSTRY INS. CO. - A&H
  CARDAY ASSOCIATES, INC. - TPA   COMMERCE & INDUSTRY INS. CO. - CAS
  CARDINAL HEALTH ALLIANCE LLC - A&H   COMMERCE BENEFITS GROUP AGENCY, INC. - TPA
  CAREFIRST BLUECROSS BLUESHIELD - BCBS DC   COMMERCE INSURANCE CO. - CAS
  CAREFIRST OF MARYLAND - BCBS MD   COMMERCE WEST INSURANCE CO. - CAS
  CARELINK HEALTH PLANS - A&H   COMMERCIAL INS. CO. OF NEWARK - CAS
  CARENET - A&H   COMMERCIAL TRAVELERS LIFE INS. CO. - A&H
  CARESOURCE - A&H   COMMERCIAL TRAVELERS MUTUAL INS. CO. - A&H
  CARITEN HEALTH PLAN - A&H   COMMERCIAL UNION INS. CO. - CAS
  CAROLINA BENEFITS ADMINISTRATORS - TPA   COMMODORE NATIONAL LIFE INS. CO. - A&H
  CAROLINA CARE PLAN - A&H   COMMONWEALTH LIFE & ACCIDENT INS. CO. - A&H
  CAROLINA CASUALTY INS. CO. - CAS   COMMUNITY CARE NETWORK - A&H
  CAROLINA SUMMIT HEALTHCARE, INC. - A&H   COMMUNITY CHOICE MICHIGAN - A&H
  CASTLE INSURANCE COMPANY - CAS   COMMUNITY FIRST HEALTH - A&H
  CASUALTY INS. CO. OF INDIANA - CAS   COMMUNITY HEALTH CHOICE - A&H
  CASUALTY INSURANCE CO. - CAS   COMMUNITY HEALTH GROUP - A&H
  CASUALTY INSURANCE CO. OF MICHIGAN - CAS   COMMUNITY HEALTH PLAN - A&H
  CATAWBA INSURANCE CO. - CAS   COMMUNITY HEALTH PLAN - A&H
  CATHOLIC KNIGHTS OF ST. GEORGE - A&H   COMMUNITY HEALTH PLAN OF WASHINGTON - A&H
  CAVALIER INSURANCE CORP. - CAS   COMMUNITY MUTUAL INSURANCE CO. - A&H
  CBCA - TPA   COMMUNITY PREMIER PLUS - A&H
  CBSA - TPA   COMPANION LIFE INS. CO. OF SOUTH CAROLINA - A&H
  CDPHP - A&H   COMPCARE - A&H
  CDS ADMINISTRATORS INC. - TPA   COMPDENT CORP. - A&H
  CELINA MUTUAL INS. CO. - A&H   COMPLEMENTARY HEALTH CARE PLANS - A&H
  CELINA MUTUAL INS. CO. - CAS   COMPREHENSIVE BENEFITS ADMINISTRATOR - TPA
  CELTIC INS. CO. - A&H   COMPREHENSIVE CARE SERVICES, INC. - TPA
  CELTIC LIFE INSURANCE CO. - A&H   COMPUTER SCIENCES CORPORATION - MEDICAID NY
  CEMARA ADMINISTRATORS - TPA   COMSTOCK INS. CO. - CAS
  CENTENNIAL INSURANCE CO. - CAS   CONCENTRA INTEGRATED SERVICES - A&H
  CENTERCARE HEALTH PLAN;(212) 293-9200 - A&H   CONGREGATION INS. COMPANY - CAS
  CENTRAL BENEFITS NATIONAL LIFE INS. CO. - A&H   CONNECTICARE - A&H
  CENTRAL MUTUAL INS. CO. - CAS   CONNECTICUT GENERAL INS. CO. - A&H
  CENTRAL RESERVE LIFE INS. CO. - A&H   CONNECTICUT GENERAL LIFE INS. CO. - A&H
  CENTRAL SECURITY LIFE INS. CO. - A&H   CONNECTICUT INDEMNITY CO. - A&H
  CENTRAL STATES HEALTH & LIFE INS. CO. - A&H   CONNECTICUT INDEMNITY CO. - CAS
  CENTRAL STATES INDEMNITY CO. - A&H   CONNECTICUT MUTUAL LIFE INS. CO. - A&H
  CENTRAL SUSQUEHANNA HEALTHCARE - A&H   CONSECO COMPANIES - A&H
  CENTRAL UNITED LIFE INS. CO. - A&H   CONSECO HEALTH - A&H
  CENTURY HEALTH SOLUTIONS - A&H   CONSECO SENIOR HEALTH INS. CO. - A&H
  CENTURY INDEMNITY COMPANY - CAS   CONSECO VARIABLE INS. CO. - A&H
  CENTURY NATIONAL INS. CO. - CAS   CONSOLIDATED AMERICAN INS. CO. - CAS
  CENTURY PLANNERS, LTD. - TPA   CONSOLIDATED INS. CO. - CAS
  CERTIFIED LIFE INS. CO. OF CALIFORNIA - A&H   CONSUMER HEALTH NETWORK - A&H
  CGU INSURANCE CO. - CAS   CONTINENTAL AMERICAN INS. CO. - A&H
  CHA HEALTH - A&H   CONTINENTAL ASSURANCE CO. - A&H
  CHARTER OAK FIRE INS. CO. - CAS   CONTINENTAL CASUALTY CO. - A&H
  CHCS SERVICES, INC. - TPA   CONTINENTAL CASUALTY CO. - CNA - CAS
  CHEROKEE NATIONAL LIFE INS. CO. - A&H   CONTINENTAL GENERAL INS. CO. - A&H
  CHESAPEAKE LIFE INS. CO. - A&H   CONTINENTAL INSURANCE CO. - CAS
  CHESTERFIELD RESOURCES - TPA   CONTINENTAL INSURANCE GROUP - FLT
  CHICAGO INSURANCE CO. - CAS   CONTINENTAL LIFE INS. OF BRENTWOOD, TN - A&H
  CHICAGO MOTOR CLUB INS. CO. - CAS   CONTINENTAL WESTERN INSURANCE GROUP - CAS
  CHICAGO MUTUAL LIABILITY CO. - CAS   CONTRA COSTA HEALTH PLAN - A&H
  CHILDRENS MERCY FAMILY PLAN - A&H   COOK CHILDRENS HEALTH PLAN - A&H
  CHINESE COMMUNITY HEALTH PLAN - A&H   COOPERATIVE BENEFIT ADMINISTRATORS (CBA) - TPA
  CHOICE ONE / UTMB CHIP HEALTH PLAN - A&H   COORDINATED BENEFIT PLANS, INC. - TPA
  CHUBB & SON INC. GROUP - FLT   COORDINATED CARE CORP - A&H
  CHUBB INSURANCE COMPANIES - CAS   COORDINATED CARE SOLUTIONS - A&H
  CHURCH MUTUAL INS. CO. - CAS   CORESOURCE INC. - TPA
  CHURCHILL ADMINISTRATORS, INC. - TPA   CORNHUSKER CASUALTY COMPANY - CAS
  CIGNA - A&H   CORPORATE BENEFITS SERVICE, INC. - TPA
  CIGNA HEALTH GROUP - FLT   CORPORATE HEALTH ADMINISTRATORS - TPA
  CIGNA HEALTHCARE - A&H   CORPORATE SYSTEMS ADMINISTRATION - TPA
  CIGNA INSURANCE CO. OF OHIO - A&H   CORVEL CORPORATION - A&H
  CIGNA INSURANCE COMPANY - CAS   COTTON STATES INS. CO. - CAS
  CIGNA INSURANCE GROUP - FLT   COTTON STATES LIFE & HEALTH INS. CO. - A&H
  CIGNA LIFE INS. CO. - A&H   COUNTRY CASUALTY INS. CO. - CAS
  CIGNA P&C INS. CO. - A&H   COUNTRY LIFE INS. CO. - A&H
  CIGNA SPECIALTY INS. CO. - CAS   COUNTRY MUTUAL INS. CO. - CAS
  CIGNA WORLDWIDE INS. CO. - A&H   COUNTRY PREFERRED INS. CO. - CAS
  CINCINNATI CASUALTY CO. - CAS   COUNTRY WAY INSURANCE CO. - CAS
  CINCINNATI EQUITABLE INS. CO. - A&H   COUNTRY-WIDE INS. CO. OF NY - CAS
  CINCINNATI INSURANCE CO. - CAS   COVENANT ADMINISTRATORS, INC. - TPA
  CINCINNATI LIFE INS. CO. - A&H   COVENANT INSURANCE CO. - A&H
  CITATION INSURANCE CO. - CAS   COVENANT INSURANCE CO. - CAS
  CITIGROUP - FLT   COVENTRY CORPORATION GROUP - FLT
  CITIZENS INS. CO. OF AMERICA - A&H   COVENTRY HEALTH CARE - A&H
  CITIZENS INS. CO. OF AMERICA - CAS   COX FREEMAN HEALTH PLANS - A&H
  CITIZENS SECURITY LIFE INS. CO. - A&H   CRITERION INSURANCE COMPANY - CAS
  CITY INSURANCE COMPANY - CAS   CRUM & FORSTER COMPANIES - CAS
  CIVIL SERVICE EMPLOYEES INS. CO. - CAS   CRUM & FORSTER INSURANCE GROUP - FLT
  CLAIM MANAGEMENT SERVICES, INC. - TPA   CUDIS INSURANCE SOCIETY - A&H
  CLAIMS DEVELOPMENT CORPORATION - TPA   CUMIS INSURANCE SOCIETY - A&H
  CLASSIC INSURANCE COMPANY - CAS   CUNA MUTUAL GROUP - CAS
  CLEAR CHOICE HEALTH PLANS - A&H   CUNA MUTUAL INS. SOCIETY - A&H
  CLEAR-CARE CORPORATION - A&H   CUNA MUTUAL INSURANCE GROUP - A&H
  CNA CASUALTY CO. OF CALIFORNIA - CAS   CWIBENEFITS INC. - TPA
  CNA INSURANCE - A&H   CYPRESS INSURANCE CO. - CAS

D

  D.C. CHARTERED HEALTH PLAN - A&H   DELMARVA HEALTH PLAN - A&H
  DAIMLER CHRYSLER INSURANCE CO. - CAS   DELMARVA HEALTH PLAN INC. - A&H
  DAIRYLAND INSURANCE COMPANY - A&H   DELTA CASUALTY COMPANY - CAS
  DAIRYLAND INSURANCE COMPANY - CAS   DELTA HEALTH SYSTEMS - TPA
  DAKOTA FIRE INSURANCE CO. - CAS   DENVER HEALTH MEDICAL PLAN - A&H
  DAKOTACARE - A&H   DESERET HEALTHCARE - A&H
  DALLAS GENERAL LIFE INS. CO. - A&H   DESERET MUTUAL INSURANCE CO. - A&H
  DEACONESS HEALTH PLANS - A&H   DIRECTCARE AMERICA INC. - A&H
  DEAN HEALTH PLAN - A&H   DIVERSIFIED GROUP ADMINISTRATORS, INC. - TPA
  DEHEY MCANDREW - TPA   DONEGAL MUTUAL INSURANCE CO. - CAS
  DELAWARE AMERICAN LIFE INS. CO. - A&H   DURHAM LIFE INS. CO. - A&H

E

  EASTERN BENEFIT SYSTEMS, INC. - TPA   EMPIRE MUTUAL INS. CO. - CAS
  EASTERN CASUALTY INS. CO. - CAS   EMPIRE STATE LIFE INS. CO. - A&H
  EASTERN PENNSYLVANIA HEALTH NETWORK - A&H   EMPLOYEE BENEFIT CONCEPTS - TPA
  EBA&M - TPA   EMPLOYEE BENEFIT CONSULTANTS - TPA
  EBI INS. CO. - CAS   EMPLOYEE BENEFIT MANAGEMENT CORP. - TPA
  ECONOMY FIRE & CASUALTY CO. - CAS   EMPLOYEE BENEFIT MANAGEMENT SERVICES (EBMS) - TPA
  EDS ( ELECTRONIC DATA SYSTEMS ) - MEDICAID TN   EMPLOYEE BENEFIT PLAN ADMINISTRATION - TPA
  EDS (ELECTONIC DATA SYSTEMS) - MEDICAID ID   EMPLOYEE GROUP SERVICES, LTD. - TPA
  EDS (ELECTRONIC DATA SYSTEMS) - MEDICAID AL   EMPLOYEE PLANS LLC - TPA
  EDS (ELECTRONIC DATA SYSTEMS) - MEDICAID OK   EMPLOYEES BENEFIT SYSTEMS CORP - A&H
  EDS - ELECTRONIC DATA SYSTEMS - MEDICAID NH   EMPLOYER PLAN SERVICES, INC. (EPSI) - TPA
  EDS - ELECTRONIC DATA SYSTEMS - MEDICAID IN   EMPLOYERS DIRECT HEALTH - TPA
  EDS CORPORATION - MEDICAID VT   EMPLOYERS FIRE INSURANCE CO. - CAS
  EDS ELECTRONIC DATA SYSTEMS - MEDICAID WI   EMPLOYERS INS. CO. OF AL - CAS
  EDS FEDERAL CORPORATION - MEDICAID RI   EMPLOYERS INSURANCE OF WAUSAU - CAS
  EDUCATORS HEALTH CARE - A&H   EMPLOYERS LIFE INS. CO. OF WAUSAU - A&H
  EDUCATORS MUTUAL INSURANCE ASSOCIATION - A&H   EMPLOYERS MODERN LIFE CO. - A&H
  EDUCATORS MUTUAL LIFE INS. CO. - A&H   EMPLOYERS MUTUAL CASUALTY CO. - CAS
  EL PASO FIRST HEALTH - A&H   EMPLOYERS MUTUAL INC. (EMI) - TPA
  ELECTRIC INSURANCE CO. - CAS   ENGLE-HAMBRIGHT & DAVIES, INC. - TPA
  ELECTRIC MUTUAL LIABILITY INS. CO. - CAS   ENTRUST, INC. - TPA
  ELECTRONIC DATA SYSTEMS (EDS) - MEDICAID AR   EPIC LIFE INS. CO. - A&H
  ELECTRONIC DATA SYSTEMS (EDS) - MEDICAID NC   EPOCH GROUP, THE - TPA
  ELECTRONIC DATA SYSTEMS (EDS) - MEDICAID PA   EQUITABLE LIFE & CASUALTY INS. CO. - A&H
  ELECTRONIC DATA SYSTEMS - MEDICAID KS   EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S. - A&H
  ELECTRONIC DATA SYSTEMS CORPORATION (EDS) - MEDICAID CT   EQUITABLE LIFE INS. CO. OF VA - A&H
  ELECTRONIC DATA SYSTEMS(EDS) - MEDICAID CA   EQUITABLE PLAN SERVICES, INC. - TPA
  EM - ERNST MANAGEMENT - A&H   ERIE INSURANCE EXCHANGE - CAS
  EMC / HAMILTON MUTUAL INSURANCE CO. - CAS   ERIE INSURANCE GROUP - CAS
  EMC INSURANC GROUP - FLT   ERIN GROUP ADMINISTRATORS, INC. - TPA
  EMCASCO INS. CO. - CAS   ERISA ADMINISTRATIVE SERVICES - TPA
  EMERALD HEALTH PPO - A&H   EXCHANGE INSURANCE CO. - CAS
  EMPIRE FIRE & MARINE INS. CO. - CAS

F

  FABOH (CHP/RPU) - A&H   FIRST ADMINISTRATORS - TPA
  FALCON INSURANCE COMPANY - CAS   FIRST ALLMERICA FINANCIAL LIFE - A&H
  FALLON HEALTHCARE SYSTEM - A&H   FIRST AMERITAS LIFE INS. CO. - A&H
  FAMILY FINANCIAL LIFE INS. CO. - A&H   FIRST CHOICE HEALTH PLAN - A&H
  FAMILY HEALTHCARE PLUS - A&H   FIRST CHOICE HEALTH SYSTEMS - TPA
  FAMILY HERITAGE LIFE INS. CO. OF AMERICA - A&H   FIRST CHOICE OF MISSISSIPPI - A&H
  FAMILY INSURANCE CORP. - A&H   FIRST COMMONWEALTH INC - A&H
  FARA HEALTHCARE MANAGEMENT - A&H   FIRST CONTINENTAL INSURANCE GROUP - FLT
  FARM & CITY INSURANCE CO. - CAS   FIRST CONTINENTAL LIFE & ACCIDENT INS. CO. - A&H
  FARM BUREAU MUT. INS. CO. OF ID - CAS   FIRST EQUICOR LIFE INS. CO. - A&H
  FARM BUREAU MUTUAL INS. CO. (IA) - CAS   FIRST GENERAL INSURANCE CO. - CAS
  FARM BUREAU MUTUAL INS. CO. (IN) - CAS   FIRST HEALTH SERVICES - A&H
  FARM BUREAU MUTUAL INS. CO. (KS) - CAS   FIRST HEALTH SERVICES - MEDICAID NV
  FARM BUREAU MUTUAL INS. CO. (MI) - CAS   FIRST HEALTH SERVICES CORPORATION - MEDICAID AK
  FARM BUREAU MUTUAL INSURANCE (NE) - CAS   FIRST HEALTH SERVICES CORPORATION - MEDICAID VA
  FARM BUREAU TOWN AND COUNTRY INS. CO. (MO) - CAS   FIRST INSURANCE CO. OF HAWAII - CAS
  FARM FAMILY CASUALTY INS. CO. - CAS   FIRST NATIONAL INS. CO. OF AMERICA - CAS
  FARM FAMILY LIFE INS. CO. - A&H   FIRST NATIONAL LIFE INS. CO. - A&H
  FARMERS & MERCHANTS INS. CO. - CAS   FIRST NATIONAL LIFE INS. CO. OF USA - A&H
  FARMERS ALLIANCE MUTUAL INS. CO. - A&H   FIRST PLAN OF MINNESOTA - A&H
  FARMERS ALLIANCE MUTUAL INS. CO. - CAS   FIRST PREFERRED INS. CO. - CAS
  FARMERS AND TRADERS LIFE INS. CO. - A&H   FIRST PROVIDIAN LIFE AND HEALTH INS. CO. - A&H
  FARMERS AUTO INS. ASSOCIATION - CAS   FIRST REHABILATION LIFE INS. CO. OF AMERICA - A&H
  FARMERS INSURANCE CO. OF OREGON - CAS   FIRST RELIANCE STANDARD LIFE INS. CO. - A&H
  FARMERS INSURANCE EXCHANGE - CAS   FIRST TRENTON INS. CO. - CAS
  FARMERS INSURANCE GROUP - FLT   FIRST UNITED AMERICAN LIFE INS. CO. - A&H
  FARMERS MUTUAL INS. CO. OF NE - CAS   FIRSTCARE SOUTHWEST LIFE & HEALTH - A&H
  FARMINGTON CASUALTY CO. - CAS   FISERV INC. - TPA
  FARMLAND INSURANCE / NATIONWIDE AGRIBUSINESS - CAS   FLORIDA 1ST HEALTH PLAN INC - A&H
  FEDERAL EMPLOYEE FEE PLANS - A&H   FLORIDA BENEFIT ADMINISTRATORS - TPA
  FEDERAL HOME LIFE INS. CO. - A&H   FLORIDA COMBINED LIFE INS. CO. - A&H
  FEDERAL INSURANCE CO. - A&H   FLORIDA FARM BUREAU CASUALTY INS. CO. - CAS
  FEDERAL INSURANCE COMPANY - CAS   FLORIDA HEALTH CARE PLANS - A&H
  FEDERAL LIFE INSURANCE CO. - A&H   FOCUS HEALTHCARE MANAGEMENT - A&H
  FEDERATED LIFE INS. CO. - A&H   FORD LIFE INS. CO. - A&H
  FEDERATED MUTUAL INS. CO. - A&H   FOREIGN SERVICE BENEFIT PLAN - FED
  FEDERATED MUTUAL INS. CO. - CAS   FOREMOST COMPANIES INSURANCE GROUP - FLT
  FEDERATED RURAL ELECTRIC INS. EXCHANGE - CAS   FOREMOST COUNTY MUT. INS. CO. - CAS
  FEDERATED SERVICE INS. CO. - CAS   FOREMOST INSURANCE CO. - CAS
  FEDEX FREIGHTWAYS, INC. - TPA   FOREMOST LIFE INS. CO. - A&H
  FHC HEALTH - A&H   FORT DEARBORN LIFE INS. CO. - A&H
  FIDELIS CARE NEW YORK - A&H   FORTIS BENEFITS INSURANCE - A&H
  FIDELITY & CASUALTY CO. OF NY - CAS   FORTIS INSURANCE GROUP - FLT
  FIDELITY INSURANCE GROUP - A&H   FOUNDATION FINANCIAL SERVICES - A&H
  FIDELITY INSURANCE GROUP - A&H   FOUNDATION RESERVE INS. CO. - CAS
  FIDELITY SECURITY LIFE INS. CO. - A&H   FOUNDERS INS. CO. - CAS
  FIRE & CASUALTY INS. CO. OF CT - A&H   FOX EVERETT, INC. - TPA
  FIRE & CASUALTY INS. CO. OF CT - CAS   FRANK GATES COMPANIES - TPA
  FIRE INSURANCE EXCHANGE - CAS   FRANK M. VACCARO & ASSOCIATES, INC. - TPA
  FIREMANS FUND INS. CO. - CAS   FRANKENMUTH MUTUAL INS. CO. - CAS
  FIREMANS FUND INS. CO. OF TEXAS - CAS   FREEDOM LIFE INS. CO. OF AMERICA - A&H
  FIREMANS FUND INS. CO. OF WI - CAS   FREMONT COMPENSATION INS. CO. - CAS
  FIREMANS FUND INSURANCE GROUP - FLT   FRINGE BENEFIT SERVICES, INC. - TPA
  FIREMENS INS. CO. OF NEWARK NJ - CAS   FRONTIER NATIONAL LIFE INS. CO. - A&H

G

  GAB/ROBINS NORTH AMERICA - TPA   GREAT AMERICAN RESERVE INS. CO. - A&H
  GALLAGHER BENEFIT ADMINISTRATORS - TPA   GREAT CENTRAL INS. CO. - CAS
  GAMBLE - ALDEN LIFE INS. CO. - A&H   GREAT FIDELITY LIFE INS. CO. - A&H
  GARDEN STATE BENEFITS SERVICES - TPA   GREAT LAKES HEALTH PLAN - A&H
  GARDEN STATE LIFE INS. CO. - A&H   GREAT NORTHERN INS. COMPANY - CAS
  GE AUTO & HOMEOWNERS INSURANCE PROGRAM - CAS   GREAT STATES INSURANCE CO. / HIH AMERICA - CAS
  GE FINANCIAL ASSURANCE - EMPLOYEE SERVICES GROUP - A&H   GREAT WEST CASUALTY CO. - CAS
  GE LIFE AND ANNUITY ASSURANCE CO. - A&H   GREAT-WEST LIFE ASSURANCE CO. - A&H
  GEHA - FED   GREATER NEW YORK MUTUAL INS. CO. - CAS
  GEICO INDEMNITY CO. - CAS   GREENTREE ADMINISTRATORS, INC. - TPA
  GEISINGER HEALTH PLAN - A&H   GROUP & PENSION ADMINISTRATORS, INC. (GPA) - TPA
  GENERAL CASUALTY CO. OF WISCONSIN - CAS   GROUP ADMINISTRATION AGENCY - TPA
  GENERAL INS. CO. OF AMERICA - CAS   GROUP ADMINISTRATIVE CONCEPTS (GAC) - TPA
  GENESIS PHYSICIANS GROUP - - A&H   GROUP ADMINISTRATORS, LTD. - TPA
  GEORGE WASHINGTON LIFE INS. CO. - A&H   GROUP BENEFIT ADMINISTRATORS - TPA
  GEORGIA CASUALTY & SURETY CO. - A&H   GROUP BENEFIT SERVICES, INC. - TPA
  GEORGIA CASUALTY & SURETY CO. - CAS   GROUP BENEFIT SERVICES/INOVATIVE OUTSOURCING - TPA
  GEORGIA FARM BUREAU MUTUAL INS. CO. - CAS   GROUP BENEFIT SPECIALISTS. INC. (GBS) - TPA
  GEORGIA INSURANCE COMPANY - CAS   GROUP CLAIMS ADMINISTRATORS, INC. - TPA
  GERBER LIFE INS. CO. - A&H   GROUP DEKKO BENEFITS - TPA
  GILSBAR, INC. - TPA   GROUP HEALTH COOPERATIVE - A&H
  GLOBAL MEDICAL MANAGEMENT INC. - A&H   GROUP INSURANCE SERVICE CENTER - TPA
  GLOBAL RISK MANAGEMENT - TPA   GROUP LIFE & HEALTH INS. CO. - A&H
  GLOBE LIFE AND ACCIDENT INS. CO. - A&H   GROUP MEDICAL - TEXT
  GMAC INSURANCE - CAS   GROUP RESOURCES - TPA
  GO AMERICA AUTO INS. CO. - CAS   GROUP SERVICES & ADMINISTRATION - TPA
  GOFF GROUP, THE - TPA   GROUP SERVICES INC. - TPA
  GOLDEN EAGLE INS. CO. - CAS   GUARANTEE RESERVE LIFE INS. CO. - A&H
  GOLDEN RULE LIFE INS. CO. - A&H   GUARANTEE TRUST LIFE INS. CO. - A&H
  GOLDEN STATE MUTUAL LIFE INS. CO. - A&H   GUARANTY NATIONAL INS. CO. - CAS
  GOODVILLE MUTUAL CASUALTY CO. - CAS   GUARDIAN FIRST COMMONWEALTH INC - A&H
  GOTHAER INSURANCE COMPANY - CAS   GUARDIAN FIRST COMMONWEALTH INC - A&H
  GOVERNMENT EMPLOYEES INS. CO. - CAS   GUARDIAN LIFE GROUP - FLT
  GRAIN DEALERS MUTUAL INS. CO. - CAS   GUARDIAN LIFE INS. CO. OF AMERICA, THE - A&H
  GRAND PACIFIC LIFE INS. CO., LTD. - A&H   GUIDANT INSURANCE - CAS
  GRAND VALLEY HEALTH PLAN - A&H   GUIDE ONE LIFE INS. CO. - A&H
  GRANGE INSURANCE ASSOCIATION - CAS   GUIDEONE MUTUAL INSURANCE CO. - CAS
  GRANGE LIFE INSURANCE CO. - A&H   GULF ATLANTIC INSURANCE COMPANY - CAS
  GRANGE MUTUAL CASUALTY CO. - A&H   GULF ATLANTIC LIFE INS. CO. - A&H
  GRANGE MUTUAL CASUALTY CO. - CAS   GULF COAST REGIONAL PPO - A&H
  GRAPHIC ARTS MUTUAL INS. CO. - CAS   GULF HEALTH PPO INC - A&H
  GRE INSURANCE GROUP - CAS   GULF INSURANCE CO. - CAS
  GREAT AMERICAN GROUP - FLT   GULF LIFE GROUP INS. CO. - A&H
  GREAT AMERICAN INS. CO. - A&H   GULF LIFE INS. CO. - A&H
  GREAT AMERICAN INS. CO. - CAS   GULF SOUTH ADMINISTRATORS - TPA
  GREAT AMERICAN INS. CO. OF NEW YORK - CAS   GULFCO LIFE INSURANCE CO. - A&H
  GREAT AMERICAN LIFE INS. CO. - A&H   GUNDERSEN LUTHERAN HEALTH PLAN - A&H

H

  H.A.S. ADMINISTRATIVE SERVICES - A&H   HEALTH SYSTEMS INTERNATIONAL - TPA
  HANOVER INSURANCE CO. - CAS   HEALTH TRADITION HEALTH PLAN - A&H
  HAP - HEALTH ALLIANCE PLAN - A&H   HEALTH TRADITION HEALTH PLAN - A&H
  HARCO NATIONAL INSURANCE CO. - CAS   HEALTHCARE SOLUTIONS - TPA
  HARFORD MUTUAL INS. CO. - CAS   HEALTHCHOICE - A&H
  HARLEYSVILLE INS. CO. OF NEW JERSEY - CAS   HEALTHDIRECT - A&H
  HARLEYSVILLE MUTUAL INSURANCE CO. - CAS   HEALTHEAST CARE INC - A&H
  HARLEYSVILLE WORCESTER INSURANCE CO. - CAS   HEALTHFIRST (HMO)(POS) - A&H
  HARLEYVILLE LAKE STATES INSURANCE CO. - CAS   HEALTHFIRST HEALTH PLANS - A&H
  HARMONY HEALTH PLAN OF IL INC - A&H   HEALTHGUARD - A&H
  HARRINGTON BENEFIT SERVICES, INC. - TPA   HEALTHLINK INC. - A&H
  HARTFORD ACCIDENT & INDEMNITY CO. - A&H   HEALTHPARTNERS OF KANSAS - A&H
  HARTFORD ACCIDENT & INDEMNITY CO. - CAS   HEALTHPLAN OF TEXAS INC. - A&H
  HARTFORD CASUALTY INS. CO. - CAS   HEALTHPLUS - A&H
  HARTFORD FIRE INS. CO. - CAS   HEALTHSMART/NTHN - A&H
  HARTFORD INS. CO. OF ALABAMA - CAS   HEALTHSPRING - A&H
  HARTFORD INS. CO. OF IL - CAS   HEALTHY PALM BEACHES - A&H
  HARTFORD INS. CO. OF THE MIDWEST - CAS   HEART OF AMERICA HMO - A&H
  HARTFORD INS. CO. OF THE SOUTHEAST - CAS   HELLER ASSOCIATES - TPA
  HARTFORD INSURANCE GROUP - FLT   HELMSMAN MANAGEMENT SERVICES, INC. - TPA
  HARTFORD LIFE & ACCIDENT INS. CO. - A&H   HENRY FORD HEALTH SYSTEMS - A&H
  HARTFORD LIFE - A&H   HEP ADMINISTRATORS, INC. - TPA
  HARTFORD LIFE INS. CO. - A&H   HERALD LIFE INS. CO. - A&H
  HARTFORD UNDERWRITERS INS. CO. - CAS   HIGHLANDS CASUALTY CO. - CAS
  HARVARD PILGRIM HEALTH CARE - A&H   HIGHLANDS INS. COMPANY - CAS
  HASTINGS MUTUAL INS. CO. - CAS   HIGHLANDS INSURANCE GROUP - CAS
  HAWAIIAN INS. & GUARANTY CO. LTD - CAS   HIGHLANDS UNDERWRITERS INS. CO. - CAS
  HAWKEYE-SECURITY INS. CO. - CAS   HIGHMARK SERVICES COMPANY - A&H
  HCH ADMINISTRATION - TPA   HIH AMERICA COMPENSATION & LIABILITY INS. CO. - CAS
  HEALTH & LIFE INS. CO. OF AMERICA - A&H   HILL COUNTRY LIFE INS. CO. - A&H
  HEALTH ADMINISTRATION SERVICES (HAS) - TPA   HILL ROGAL & HOBBS (HRH) - TPA
  HEALTH ALLIANCE HMO - A&H   HOLY REDEEMER MANAGED CARE ORGANIZATION - A&H
  HEALTH CARE SAVINGS INC - A&H   HOLYOKE MUTUAL INSURANCE CO. - CAS
  HEALTH CARE SOLUTIONS GROUP - TPA   HOME INSURANCE CO. - CAS
  HEALTH CHOICE OF ALABAMA - A&H   HOME SECURITY LIFE INS. CO. - A&H
  HEALTH COST SOLUTIONS - TPA   HOME TOWN HEALTH PLAN - A&H
  HEALTH ECONOMICS GROUP, INC. - TPA   HOMESHIELD INSURANCE COMPANY - A&H
  HEALTH FUTURE - TPA   HORACE MANN INSURANCE CO. - CAS
  HEALTH INSURANCE - TEXT   HORACE MANN LIFE INS. CO. - A&H
  HEALTH MANAGEMENT ASSOCIATES - TPA   HORIZON BLUE CROSS & BLUE SHIELD OF NEW JERSEY - BCBS NJ
  HEALTH NEW ENGLAND - A&H   HORIZON HEALTH CARE ADMINISTRATORS - TPA
  HEALTH ONE ALLIANCE - A&H   HORIZON HEALTHCARE OF NEW YORK - A&H
  HEALTH PARTNERS - A&H   HORTICA - CAS
  HEALTH PLAN ADMINISTRATORS - TPA   HOSPITAL BENEFITS INC. - TPA
  HEALTH PLAN ADMINISTRATORS, INC. - TPA   HOUSTON GENERAL INS. CO. - CAS
  HEALTH PLAN OF MICHIGAN INC - A&H   HPS PARADIGM INC. - TPA
  HEALTH PLAN OF NEVADA - A&H   HSM INSURANCE - TEXT
  HEALTH PLAN OF SAN JOAQUIN - A&H   HUDSON HEALTH PLAN - A&H
  HEALTH PLAN OF THE UPPER OHIO VALLEY - A&H   HUMAN RESOURCE BENEFIT ADMINISTRATION - TPA
  HEALTH PLAN SERVICES - TPA   HUMANA HEALTH PLANS - A&H
  HEALTH PLANS, INC. - TPA   HUMANA INSURANCE CO. - A&H
  HEALTH PLUS LOUISIANA - A&H   HUMANA INSURANCE GROUP - FLT
  HEALTH PLUS NEW YORK - A&H   HURON INSURANCE CO. - CAS
  HEALTH RESOURCES GROUP - TPA

I

  I.E. SHAFFER & CO. - TPA   INSURANCE COMMISSIONER - MD
  IBA HEALTH & LIFE ASSURANCE CO. - A&H   INSURANCE COMMISSIONER - ME
  IBA PHP HEALTH PLANS - A&H   INSURANCE COMMISSIONER - MI
  ICH COMPANIES INSURANCE GROUP - FLT   INSURANCE COMMISSIONER - MN
  IDAHO STATE INSURANCE FUND - CAS   INSURANCE COMMISSIONER - MO
  IGF INSURANCE CO. - CAS   INSURANCE COMMISSIONER - MS
  IHA - INDEPENDENT HEALTH ASSN. - A&H   INSURANCE COMMISSIONER - MT
  IHC HEALTH PLANS - A&H   INSURANCE COMMISSIONER - NC
  ILLINOIS EMCASCO INS. CO. - CAS   INSURANCE COMMISSIONER - ND
  ILLINOIS FARMERS INSURANCE CO. - CAS   INSURANCE COMMISSIONER - NE
  ILLINOIS MASONIC COMMUNITY HEALTH PLAN - A&H   INSURANCE COMMISSIONER - NH
  ILLINOIS MUTUAL LIFE INSURANCE CO. - A&H   INSURANCE COMMISSIONER - NJ
  ILLINOIS NATIONAL INSURANCE CO. - CAS   INSURANCE COMMISSIONER - NM
  ILLINOIS UNION INS. COMPANY - CAS   INSURANCE COMMISSIONER - NV
  IMT INSURANCE CO. - CAS   INSURANCE COMMISSIONER - NY
  INA EMPLOYERS INS. CO. - CAS   INSURANCE COMMISSIONER - OH
  INA OF TEXAS - CAS   INSURANCE COMMISSIONER - OK
  INA UNDERWRITERS INS. CO. - CAS   INSURANCE COMMISSIONER - OR
  INDECS CORPORATION - TPA   INSURANCE COMMISSIONER - PA
  INDEPENDENT HEALTH ASSOCIATION, INC. - TPA   INSURANCE COMMISSIONER - RI
  INDIANA FARMERS MUTUAL INS. CO. - CAS   INSURANCE COMMISSIONER - SC
  INDIANA INSURANCE CO. - A&H   INSURANCE COMMISSIONER - SD
  INDIANA INSURANCE CO. - CAS   INSURANCE COMMISSIONER - TN
  INDIANA LUMBERMENS MUTUAL INS. CO. - A&H   INSURANCE COMMISSIONER - TX
  INDIANA LUMBERMENS MUTUAL INS. CO. - CAS   INSURANCE COMMISSIONER - UT
  INDIANAPOLIS LIFE INS. CO. - A&H   INSURANCE COMMISSIONER - VA
  INDIVIDUAL ASSURANCE CO. LIFE-HEALTH-ACCIDENT - A&H   INSURANCE COMMISSIONER - VT
  INDIVIDUAL MEDICAL - TEXT   INSURANCE COMMISSIONER - WA
  INDUSTRIAL INDEMNITY CO. - CAS   INSURANCE COMMISSIONER - WI
  INDUSTRIAL INDEMNITY CO. OF ALASKA - CAS   INSURANCE COMMISSIONER - WV
  INFINITY INSURANCE GROUP - CAS   INSURANCE COMMISSIONER - WY
  INFOCROSSING HEALTHCARE SERVICES, INC. - MEDICAID MO   INSURANCE COMPANY OF NORTH AMERICA - A&H
  ING - LIFE OF GEORGIA INS. CO. - A&H   INSURANCE DESIGN ADMINISTRATORS (IDA) - TPA
  ING RELIASTAR LIFE INS. CO. - A&H   INSURANCE MANAGEMENT ADMINISTRATORS (IMA) - TPA
  ING SOUTHLAND LIFE INS. CO. - A&H   INSURANCE MANAGEMENT SERVICES - TPA
  INLAND MUTUAL INSURANCE CO. - CAS   INSURANCE PROGRAMMERS, INC. - TPA
  INSURA PROPERTY AND CASUALTY INS. CO. - CAS   INSURANCE SERVICE AND ADJUSTING CO. (ISAC) - TPA
  INSURANCE CO. OF NORTH AMERICA - CAS   INSURERS ADMINISTRATIVE CORPORATION (IAC) - TPA
  INSURANCE CO. OF THE STATE OF PA - A&H   INTEGON GENERAL INS. CORP. - CAS
  INSURANCE CO. OF THE STATE OF PA - CAS   INTEGON INDEMNITY CORP. - CAS
  INSURANCE CO. OF THE WEST - CAS   INTEGON INSURANCE GROUP - FLT
  INSURANCE COMMISSIONER - AK   INTEGRITY MUTUAL INS. CO. - CAS
  INSURANCE COMMISSIONER - AL   INTER VALLEY HEALTH PLAN - A&H
  INSURANCE COMMISSIONER - AR   INTER-INSURANCE EXCHANGE OF AUTO CLUB OF SO. CALIF - CAS
  INSURANCE COMMISSIONER - AZ   INTERACTIVE BENEFITS CORP. - TPA
  INSURANCE COMMISSIONER - CA   INTERACTIVE MEDICAL SYSTEMS - TPA
  INSURANCE COMMISSIONER - CO   INTERBORO MUTUAL INDEMNITY CO. - CAS
  INSURANCE COMMISSIONER - CT   INTERBORO MUTUAL INDEMNITY INS. CO. - A&H
  INSURANCE COMMISSIONER - DC   INTERGROUP SERVICES CORP. - A&H
  INSURANCE COMMISSIONER - DE   INTERMOUNTAIN HEALTHCARE - A&H
  INSURANCE COMMISSIONER - FL   INTERNATIONAL BENEFITS ADMINISTRATORS, INC. - TPA
  INSURANCE COMMISSIONER - GA   INTERNATIONAL INS. CO. - CAS
  INSURANCE COMMISSIONER - HI   INTERPLAN HEALTH GROUP - A&H
  INSURANCE COMMISSIONER - IA   INTERPLAN HEALTH NETWORK - A&H
  INSURANCE COMMISSIONER - ID   INTERSTATE LIFE & ACCIDENT INS. CO. - A&H
  INSURANCE COMMISSIONER - IL   INTRACORP. - A&H
  INSURANCE COMMISSIONER - IN   INVESTORS CONSOLIDATED INS. CO. - A&H
  INSURANCE COMMISSIONER - KS   INVESTORS HERITAGE LIFE INS. CO. - A&H
  INSURANCE COMMISSIONER - KY   IOWA MUTUAL INS. CO. - CAS
  INSURANCE COMMISSIONER - LA   ISLAND INSURANCE CO., LTD. - CAS
  INSURANCE COMMISSIONER - MA

                                                                          J

 J.F. MOLLOY & ASSOCIATES, INC. - TPA   JFP BENEFIT MANAGEMENT CORP. - TPA
  JEFFERSON INSURANCE COMPANY - CAS   JLT SERVICES - TPA
  JEFFERSON LIFE INS. CO. - A&H   JMH HEALTH PLAN - A&H
  JEFFERSON NATIONAL LIFE INS. CO. - A&H   JOHN ALDEN LIFE INS. CO. - A&H
  JEFFERSON-PILOT INSURANCE GROUP - FLT   JOHN DEERE INS. CO. - CAS
  JEFFERSON-PILOT LIFE INS. CO. - A&H   JOHN HANCOCK INSURANCE GROUP - FLT
  JENSEN ADMINISTRATIVE SERVICES (JAS) - TPA   JOHN HANCOCK MUTUAL LIFE INS. CO. - A&H

K

  KAISER FOUNDATION GROUP - FLT   KENNESAW LIFE & ACCIDENT INS. CO. - A&H
  KAISER PERMANENTE - A&H   KENTUCKY FARM BUREAU MUTUAL INS. CO. - CAS
  KANAWA HEALTHCARE SOLUTIONS, INC. - TPA   KENTUCKY INSURANCE CO. - CAS
  KANAWHA INSURANCE CO. - A&H   KENTUCKY NATIONAL INSURANCE CO. - CAS
  KANSAS CITY FIRE & MARINE INS. CO. - CAS   KERN FOUNDATION/PREFERRED PROVIDER - A&H
  KANSAS CITY LIFE INS. CO. - A&H   KEY BENEFIT ADMINISTRATORS, INC. - TPA
  KANSAS GROUP LIFE INS. CO. - A&H   KEY RISK MANAGEMENT SERVICES - TPA
  KAPIOLANI HEALTH - A&H   KEYSTONE INSURANCE CO. - A&H
  KEENAN & ASSOCIATES - TPA   KEYSTONE INSURANCE COMPANY - CAS
  KEMPER INSURANCE COMPANIES - CAS   KEYSTONE MERCY HEALTH PLAN - A&H
  KEMPER INSURANCE GROUP - FLT   KLAIS & COMPANY, INC. - TPA
  KEMPER NATIONAL INS. CO. - CAS   KPS HEALTH PLANS - A&H

L

  LACARE HEALTH PLAN - A&H   LIFE INS. CO. OF CONNECTICUT - A&H
  LAKEWOOD HEALTH PLAN - A&H   LIFE INS. CO. OF NEW HAMPSHIRE - A&H
  LAMAR LIFE INS. CO. - A&H   LIFE INS. CO. OF NORTH AMERICA - A&H
  LANDMARK HEALTHCARE - A&H   LIFE INS. CO. OF THE SOUTHWEST - A&H
  LANE IPA - A&H   LIFE OF AMERICA INS. CO. - A&H
  LE MARS INS. CO. OF IOWA - CAS   LIFE PARTNERS INSURANCE GROUP - A&H
  LEADER INSURANCE CO. - CAS   LIFELINE UNDERWRITERS LIFE INS. CO. - A&H
  LEADER NATIONAL INS. CO. - CAS   LIGHTNING ROD MUTUAL INS. CO. - CAS
  LEAHY & ASSOCIATES, INC. - TPA   LINCOLN HERITAGE LIFE INS. CO. - A&H
  LIBERTY INSURANCE CORP. - CAS   LINCOLN NATIONAL HEALTH & CASUALTY CO. - A&H
  LIBERTY LIFE INS. CO. - A&H   LINCOLN NATIONAL INSURANCE GROUP - FLT
  LIBERTY MUTUAL FIRE INS. CO. - CAS   LINCOLN NATIONAL LIFE INS. CO. - A&H
  LIBERTY MUTUAL GROUP - FLT   LIPMAN INSURANCE ADMINISTRATORS, INC. - TPA
  LIBERTY MUTUAL INSURANCE CO. - CAS   LONDON ASSURANCE CO. - CAS
  LIBERTY NATIONAL LIFE INS. CO. - A&H   LONDON GUARANTEE & ACCIDENT INS. CO. OF N.Y. - CAS
  LIBERTY NORTHWEST INS. CO. - CAS   LOOMIS CO. - TPA
  LIBERTY UNION LIFE ASSURANCE - A&H   LOYAL AMERICAN LIFE INS. CO. - A&H
  LIC LIFE INSURANCE CO. - A&H   LUMBER INS. CO. - CAS
  LICENSE AGREEMENT - TEXT   LUMBERMENS MUTUAL CASUALTY CO. - CAS
  LIFE & CASUALTY INS. CO. OF TENNESSEE - A&H   LUMBERMENS MUTUAL CASUALTY GROUP - FLT
  LIFE & HEALTH INS. CO. OF AMERICA - A&H   LUMBERMENS UNDERWRITING ALLIANCE - CAS
  LIFE INS. CO. OF ALABAMA - A&H   LUTHERAN BROTHERHOOD INS. CO. - A&H
  LIFE INS. CO. OF CINCINNATI - A&H

                                                                            M

 M PLAN INC. - A&H   MEDICARE - KY
  M-CARE - A&H   MEDICARE - LA
  M.S. ADMINISTRATIVE SERVICES, INC. - TPA   MEDICARE - MA
  MACHIGONNE BENEFIT ADMINISTRATORS - TPA   MEDICARE - MD
  MAG EMPLOYEE BENEFITS - TPA   MEDICARE - ME
  MAGELLAN BEHAVIOR HEALTH - A&H   MEDICARE - MI
  MAGNA CARTA COMPANIES - CAS   MEDICARE - MN
  MAGNACARE - A&H   MEDICARE - MO
  MAGNOLIA LIFE INSURANCE CO. - A&H   MEDICARE - MS
  MAGNOLIA REGIONAL HEALTH CENTER - A&H   MEDICARE - MT
  MAIL HANDLERS BENEFIT PLAN - FED   MEDICARE - NC
  MAKSIN MANAGEMENT CORP. - TPA   MEDICARE - ND
  MAMSI HEALTH PLANS - A&H   MEDICARE - NE
  MANAGED CARE CONSULTANTS - A&H   MEDICARE - NH
  MANAGED CARE OF AMERICA INC.(MCA) - TPA   MEDICARE - NJ
  MANAGED HEALTH NETWORK (MHN) - A&H   MEDICARE - NM
  MANAGED HEALTH SERVICES INDIANA, INC. - A&H   MEDICARE - NV
  MANAGED HEALTH SERVICES INSURANCE CORP. - A&H   MEDICARE - NY
  MANUFACTURERS ALLIANCE INSURANCE CO. - CAS   MEDICARE - OH
  MARKEL WEST INC. INSURANCE - CAS   MEDICARE - OK
  MARKHAM, GRAY & DENNIS, INC. - TPA   MEDICARE - OR
  MARQUETTE INDEMNITY & LIFE INS. CO. - A&H   MEDICARE - PA
  MARQUETTE NATIONAL LIFE INS. CO. - A&H   MEDICARE - RI
  MARSH ADVANTAGE AMERICA - TPA   MEDICARE - SC
  MARYLAND CASUALTY CO. - A&H   MEDICARE - SD
  MASSACHUSETTS BAY INS. CO. - CAS   MEDICARE - TEXT
  MASSACHUSETTS GENERAL LIFE INS. CO. - A&H   MEDICARE - TN
  MASSACHUSETTS MUTUAL LIFE INS. CO. - A&H   MEDICARE - TX
  MASSHEALTH (UNISYS) - MEDICAID MA   MEDICARE - UT
  MAURY, DONNELLY & PARR - TPA   MEDICARE - VA
  MAYFLOWER INSURANCE CO., LTD. - CAS   MEDICARE - VT
  MAYO HEALTH PLAN - A&H   MEDICARE - WA
  MC MULLAN & ASSOCIATES - TPA   MEDICARE - WI
  MCLAREN HEALTH PLAN - A&H   MEDICARE - WV
  MCMILLEN INSURANCE GROUP - FLT   MEDICARE - WY
  MDIA - A&H   MEDICO LIFE INS. CO. - A&H
  MEADOWBROOK INSURANCE GROUP - CAS   MEDPLANS PARTNERS - A&H
  MED-PAY, INC. - TPA   MEMBER SERVICE LIFE INS. CO. - A&H
  MEDCOST LLC - A&H   MEMBERS INSURANCE GROUP - CAS
  MEDICAID - A&H   MEMBERS LIFE INSURANCE CO. - A&H
  MEDICAID - AK   MENNONITE MUTUAL AID ASSOCIATION - A&H
  MEDICAID - AL   MERCHANTS INS. GROUP - CAS
  MEDICAID - AR   MERCHANTS OF NEW HAMPSHIRE INS. CO. - CAS
  MEDICAID - AZ   MERCURY INS. CO. OF ILLINOIS - CAS
  MEDICAID - CA   MERCURY INSURANCE CO. OF GEORGIA - CAS
  MEDICAID - CO   MERCURY INSURANCE COMPANY - CAS
  MEDICAID - CT   MERCYCARE HEALTH SYSTEM - A&H
  MEDICAID - DC   MERIDIAN MUTUAL INS. CO. - CAS
  MEDICAID - DE   MERIDIAN STANDARD INS. CO. - CAS
  MEDICAID - FL   METROPOLITAN INSURANCE GROUP - FLT
  MEDICAID - GA   METROPOLITAN PROPERTY AND CASUALTY INS. CO. - CAS
  MEDICAID - HI   MFA LIFE INS. CO. - A&H
  MEDICAID - IA   MHF INSURANCE ADMINSTRATORS - TPA
  MEDICAID - ID   MICHIGAN EDUCATIONAL EMPLOYERS MUTUAL INS. CO. - CAS
  MEDICAID - IL   MICHIGAN EMPLOYEE BENEFIT SERVICES - TPA
  MEDICAID - IN   MICHIGAN LIFE INS. CO. - A&H
  MEDICAID - KS   MICHIGAN MILLERS MUTUAL INS. CO. - CAS
  MEDICAID - KY   MICHIGAN MUTUAL INS. CO. - CAS
  MEDICAID - LA   MID - WEST NATIONAL LIFE INS. CO. OF TENNESSEE - A&H
  MEDICAID - MA   MID AMERICA ASSOCIATES, INC. - TPA
  MEDICAID - MD   MID-CENTURY INSURANCE CO. - CAS
  MEDICAID - ME   MID-CONTINENT CASUALTY CO. - CAS
  MEDICAID - MI   MIDDLESEX INSURANCE CO. - A&H
  MEDICAID - MN   MIDLAND MANAGEMENT CO. - A&H
  MEDICAID - MO   MIDLAND NATIONAL LIFE INS. CO. - A&H
  MEDICAID - MS   MIDWEST HEALTH PLAN - A&H
  MEDICAID - MT   MIDWEST SECURITY ADMNINISTRATORS, INC. - TPA
  MEDICAID - NC   MIDWEST SECURITY LIFE INS. CO. - A&H
  MEDICAID - ND   MIDWESTERN INDEMNITY INS. CO. - CAS
  MEDICAID - NE   MILLERS MUTUAL INSURANCE ASSOCIATION - CAS
  MEDICAID - NH   MILLERS NATIONAL INS. CO. - CAS
  MEDICAID - NJ   MILLETTE ADMINISTRATORS, INC. - TPA
  MEDICAID - NM   MINNESOTA FIRE & CASUALTY CO. - CAS
  MEDICAID - NV   MISSISSIPPI ADMINISTRATIVE SERVICE, INC. (MAS) - TPA
  MEDICAID - NY   MISSISSIPPI HEALTH PARTNERS - A&H
  MEDICAID - OH   MISSOURI VALLEY LIFE & HEALTH INS. CO. - A&H
  MEDICAID - OK   MIT HEALTH PLAN - A&H
  MEDICAID - OR   MITSUI SUMITOMO INS. CO. - CAS
  MEDICAID - PA   MODERN AMERICAN LIFE INS. CO. - A&H
  MEDICAID - RI   MODERN SERVICE INSURANCE COMPANY - CAS
  MEDICAID - SC   MOLINA HEALTHCARE - A&H
  MEDICAID - SD   MONARCH LIFE INS. CO. - A&H
  MEDICAID - TEXT   MONITOR LIFE INSURANCE CO. OF NEW YORK - A&H
  MEDICAID - TN   MONROE GUARANTY INS. CO. - CAS
  MEDICAID - TX   MONTGOMERY INS. CO. - CAS
  MEDICAID - UT   MONTGOMERY WARD INSURANCE CO. - A&H
  MEDICAID - VA   MONTGOMERY WARD LIFE INS. CO. - A&H
  MEDICAID - VT   MONUMENTAL GENERAL INSURANCE CO. - A&H
  MEDICAID - WA   MONUMENTAL LIFE INS. CO. - A&H
  MEDICAID - WI   MORRIS ASSOCIATES - TPA
  MEDICAID - WV   MOTOR CLUB INSURANCE ASSOCIATION - CAS
  MEDICAID - WY   MOTOR VEHICLE CASUALTY INS. CO. - CAS
  MEDICAL ASSOCIATES HEALTH PLANS - A&H   MOTORISTS INSURANCE GROUP - CAS
  MEDICAL BENEFITS ADMINISTRATORS (MBA) - TPA   MOTORS INSURANCE CORP. - CAS
  MEDICAL CLAIMS SERVICE INC - TPA   MOUNTAIN STATE BLUE CROSS & BLUE SHIELD - BCBS WV
  MEDICAL GROUP INSURANCE SERVICES INC - TPA   MOUNTAIN STATES ADMINISTRATIVE SERVICE - TPA
  MEDICARE - A&H   MOUNTAIN STATES MUTUAL CASUALTY INS. CO. - CAS
  MEDICARE - AK   MOUNTAIN WEST FARM BUREAU MUTUAL INS. CO. - CAS
  MEDICARE - AL   MOUNTAIN-PACIFIC QUALITY HEALTH FOUNDATION - A&H
  MEDICARE - AR   MS ADMINISTRATIVE SERVICES - TPA
  MEDICARE - AZ   MSI INSURANCE CO. - CAS
  MEDICARE - CA   MT. AIRY INSURANCE CO. - CAS
  MEDICARE - CO   MUTUAL ASSURANCE ADMINISTRATORS - TPA
  MEDICARE - CT   MUTUAL FIRE & AUTO INS. CO. - CAS
  MEDICARE - DC   MUTUAL LIFE INS. CO. OF NEW YORK (MONY) - A&H
  MEDICARE - DE   MUTUAL OF AMERICA INS. CO. - A&H
  MEDICARE - DME   MUTUAL OF AMERICA LIFE INS. CO. - A&H
  MEDICARE - FL   MUTUAL OF ENUMCLAW INS. CO. - CAS
  MEDICARE - GA   MUTUAL OF OMAHA GROUP - FLT
  MEDICARE - HI   MUTUAL OF OMAHA INSURANCE COMPANY - A&H
  MEDICARE - HOME   MUTUAL PROTECTIVE / MEDICO LIFE INS. CO. - A&H
  MEDICARE - IA   MUTUAL SAVINGS LIFE INS. CO. - A&H
  MEDICARE - ID   MUTUAL SERVICE CASUALTY INS. CO. - CAS
  MEDICARE - IL   MUTUAL SERVICE LIFE INS. CO. - A&H
  MEDICARE - IN   MVP HEALTH PLAN - A&H
  MEDICARE - KSM

                                                                        N

  NALC HEALTH BENEFIT PLAN - FED   NEBRASKA FARM BUREAU INSURANCE - CAS
  NATIONAL AMERICAN INS. CO. OF CALIFORNIA - CAS   NEIGHBORHOOD HEALTH PARTNERSHIP - A&H
  NATIONAL AUTO & CASUALTY CO. - CAS   NEIGHBORHOOD HEALTH PLAN - A&H
  NATIONAL BENEFIT ADMINISTRATORS - TPA   NETHERLANDS INS. CO. - CAS
  NATIONAL BENEFIT LIFE INS. CO. - A&H   NETHERLANDS INSURANCE GROUP - FLT
  NATIONAL CAPITAL PPO - A&H   NETWORK AMERICA LIFE INS. CO. - A&H
  NATIONAL CASUALTY CO. - A&H   NETWORK HEALTH PLAN - A&H
  NATIONAL EMPLOYEE BENEFIT ADMIN. (FL) - TPA   NEVADA CARE INC. - A&H
  NATIONAL FAMILY CARE LIFE INS. CO. - A&H   NEW ENGLAND GENERAL LIFE INS. CO. - A&H
  NATIONAL FARMERS UNION PROPERTY & CAS. CO. - CAS   NEW ENGLAND MUTUAL LIFE INS. CO. - A&H
  NATIONAL FARMERS UNION STANDARD INS. CO. - CAS   NEW ERA LIFE INS. CO. - A&H
  NATIONAL FIDELITY LIFE INS. CO. - A&H   NEW HAMPSHIRE INDEMNITY CO. - CAS
  NATIONAL FINANCIAL INS. CO. - A&H   NEW HAMPSHIRE INS. CO. - A&H
  NATIONAL FIRE & MARINE INS. CO. - CAS   NEW HAMPSHIRE INSURANCE COMPANY - CAS
  NATIONAL FIRE INS. CO. OF HARTFORD - A&H   NEW JERSEY MANUFACTURERS INS. CO. - CAS
  NATIONAL FIRE INS. CO. OF HARTFORD - CAS   NEW MEXICO MUTUAL CASUALTY CO. - CAS
  NATIONAL FOUNDATION LIFE INS. CO. - A&H   NEW SOUTH INSURANCE CO. - CAS
  NATIONAL GENERAL INSURANCE CO. - CAS   NEW WEST HEALTH PLAN - A&H
  NATIONAL GRANGE MUTUAL INS. CO. - A&H   NEW WORLD COMPANIES - TPA
  NATIONAL GRANGE MUTUAL INS. CO. - CAS   NEW YORK CASUALTY INS. CO. - CAS
  NATIONAL HEALTH INS. CO. - A&H   NEW YORK CENTRAL MUTUAL FIRE INS. CO. - CAS
  NATIONAL HEALTH INSURANCE CO. - A&H   NEW YORK STATE INSURANCE FUND (NYSIF) - CAS
  NATIONAL HEALTH PREFERRED PROVIDER NETWORK - A&H   NEXCALIBER - TPA
  NATIONAL HOME LIFE ASSURANCE CO. OF NY - A&H   NGS AMERICAN, INC. - TPA
  NATIONAL HOME LIFE INSURANCE GROUP - FLT   NODAK MUTUAL INS. CO. - CAS
  NATIONAL INDEMNITY CO. - CAS   NORFOLK & DEDHAM MUT. FIRE INS. CO. - CAS
  NATIONAL INDEMNITY CO. OF MID-AMERICA - CAS   NORTH ALABAMA MANAGED CARE INC (NAMCI) - A&H
  NATIONAL INDEPENDENCE LIFE INS. CO. - A&H   NORTH AMERICA ADMINISTRATORS, L.P. - TPA
  NATIONAL LIABILITY & FIRE INS. CO.. - CAS   NORTH AMERICAN BENEFITS NETWORK, INC. - TPA
  NATIONAL LIBERTY LIFE INS. CO. - A&H   NORTH AMERICAN HEALTH PLAN - A&H
  NATIONAL LIFE & ACCIDENT INS. CO. - A&H   NORTH AMERICAN HEALTH PLANS - TPA
  NATIONAL LIFE INS. CO. OF TEXAS - A&H   NORTH AMERICAN INSURANCE CO. - A&H
  NATIONAL MERIT INSURANCE CO. - CAS   NORTH AMERICAN LUMBER INS. CO. - CAS
  NATIONAL MUTUAL INS. CO. - A&H   NORTH CAROLINA FARM BUREAU MUTUAL INS. CO. - CAS
  NATIONAL MUTUAL INS. CO. - CAS   NORTH CAROLINA MUTUAL LIFE INS. CO. - A&H
  NATIONAL SAFETY LIFE INSURANCE CO. - A&H   NORTH CENTRAL LIFE INS. CO. - A&H
  NATIONAL SECURITY INS. CO. - A&H   NORTH EAST INSURANCE COMPANY - CAS
  NATIONAL SENIOR CITIZENS GROUP - A&H   NORTH PACIFIC INS. CO. - CAS
  NATIONAL STATES INS. CO. - A&H   NORTH RIVER INS. CO. - CAS
  NATIONAL SURETY CORP. - CAS   NORTH TEXAS HEALTHCARE NETWORK - A&H
  NATIONAL UNION FIRE INS. CO. - CAS   NORTHBROOK INDEMNITY CO. - CAS
  NATIONAL UNION FIRE INS. CO. OF PA - A&H   NORTHBROOK NATIONAL INS. CO. - CAS
  NATIONWIDE CASUALTY INS. CO. - A&H   NORTHBROOK PROPERTY & CASUALTY INS. CO. - CAS
  NATIONWIDE FIRE INS. CO. - A&H   NORTHERN ASSURANCE CO. OF AMERICA - CAS
  NATIONWIDE GENERAL INS. CO. - CAS   NORTHLAND INSURANCE COMPANY - CAS
  NATIONWIDE INSURANCE CO. - A&H   NORTHWEST ADMINISTRATORS - TPA
  NATIONWIDE INSURANCE GROUP - FLT   NORTHWESTERN NATIONAL INS. CO. - A&H
  NATIONWIDE LIFE INS. CO. - A&H   NORTHWESTERN NATIONAL INS. CO. - CAS
  NATIONWIDE MUTUAL FIRE INS. CO. - CAS   NORTHWESTERN NATIONAL INSURANCE GROUP - FLT
  NATIONWIDE MUTUAL INS. CO. - A&H   NOVA HEALTHCARE ADMINISTRATORS - TPA
  NATIONWIDE MUTUAL INS. CO. - CAS   NUTMEG INSURANCE COMPANY - CAS
  NCAS - TPA

O

  OAK CASUALTY INS. CO. - A&H   OLD REPUBLIC INS. CO. - CAS
  OAK RIVER INSURANCE CO. - CAS   OLD REPUBLIC INSURANCE GROUP - FLT
  OASIS HEALTHCARE - TPA   OMAHA PROPERTY & CASUALTY - CAS
  OCCIDENTAL FIRE & CASUALTY INS. CO. - CAS   OMAHA WOODMEN LIFE INS. SOCIETY - A&H
  OCCIDENTAL LIFE INS. CO. OF CALIFORNIA - A&H   ONE CALL MEDICAL - A&H
  OCCIDENTAL LIFE INS. CO. OF NORTH CAROLINA - A&H   ONEBEACON INSURANCE COMPANIES - CAS
  ODS HEALTH PLAN - A&H   ONEBEACON INSURANCE GROUP - FLT
  OHIO CASUALTY INS. CO. - CAS   OPTIMA HEALTH PLAN - A&H
  OHIO FARMERS INSURANCE CO. - CAS   OREGON MUTUAL INSURANCE GROUP - CAS
  OHIO HEALTH GROUP HMO INC - A&H   ORION AUTO INSURANCE - CAS
  OHIO NATIONAL FINANCIAL SERVICES - A&H   ORION GROUP OF INSURANCE COMPANIES - FLT
  OHIO NATIONAL LIFE ASSURANCE CORP. - A&H   OSF HEALTHPLANS - A&H
  OHIO SECURITY INSURANCE CO. - CAS   OSU MANAGED HEALTH CARE SYSTEM - A&H
  OKLAHOMA FARM BUREAU MUTUAL INS. CO. - CAS   OXFORD HEALTH PLANS - A&H
  OLD AMERICAN INS. CO. - A&H   OXFORD LIFE INS. CO. - A&H
  OLD DOMINION INS. CO. - CAS   OZARK NATIONAL LIFE INS. CO. - A&H
  OLD RELIANCE INSURANCE CO. - A&H

P

  PACIFIC ATLANTIC ADMINISTRATORS - TPA   PPO OKLAHOMA - A&H
  PACIFIC COMPENSATION INS. CO. - CAS   PPOM - A&H
  PACIFIC EMPLOYERS INS. CO. - CAS   PRAETORIUM MUTUAL LIFE INS. CO. - A&H
  PACIFIC INDEMNITY CO. - CAS   PREFERRED CARE - A&H
  PACIFIC INSURANCE CO. LTD. - CAS   PREFERRED CARE - TPA
  PACIFIC LIFE & ANNUITY - A&H   PREFERRED HEALTH ALLIANCE CORP. - TPA
  PACIFIC NATIONAL INS. CO. - CAS   PREFERRED HEALTH INSURANCE CORP. - A&H
  PACIFICARE LIFE & HEALTH INS. CO. - A&H   PREFERRED HEALTH PLAN INC. - A&H
  PACIFICSOURCE HEALTH PLANS - TPA   PREFERRED HEALTH PROFESSIONALS - A&H
  PAFCO GENERAL INSURANCE CO. - CAS   PREFERRED HEALTH SYSTEMS - TPA
  PAN AMERICAN LIFE INS. CO. - A&H   PREFERRED HEALTHCARE - A&H
  PANAMA CANAL AREA BENEFIT PLAN - FED   PREFERRED HEALTHCARE SYSTEM - A&H
  PARAGON BENEFITS - TPA   PREFERRED MEDICAL PLAN - A&H
  PARAMOUNT HEALTH CARE - A&H   PREFERRED ONE - A&H
  PARAMOUNT LIFE INSURANCE CO. - A&H   PREFERRED RISK MUTUAL INS. CO. - A&H
  PARKLAND COMMUNITY HEALTH PLAN - A&H   PREFERRED RISK MUTUAL INS. CO. - CAS
  PARKVIEW HEALTH - A&H   PREMERA BLUE CROSS - BCBS WA
  PARTNERS MUTUAL INSURANCE CO. - CAS   PREMIER HEALTH SYSTEMS INC. - A&H
  PARTNERS NATIONAL HEALTH PLAN - A&H   PRESBYTERIAN HEALTH PLAN - A&H
  PASSPORT HEALTH PLAN - A&H   PRESERVA GROUP - CAS
  PAULA INSURANCE CO. - CAS   PRESIDENTIAL LIFE INSURANCE CO. - A&H
  PEACE HEALTH PLAN - A&H   PREVEA HEALTH PLAN - A&H
  PEAK PROPERTY & CASUALTY INS. CORP. - CAS   PRIMARY CARE NORTHERN OHIO - A&H
  PEERLESS INS. CO. - CAS   PRIMARY HEALTH NETWORK - A&H
  PEERLESS INSURANCE CO. - CAS   PRIMARY HEALTH SERVICES - A&H
  PEKIN INSURANCE CO. - A&H   PRIMARY PHYSICIAN CARE INC. - A&H
  PEKIN INSURANCE CO. - CAS   PRIMARY PROVIDER MANAGEMENT CO. - A&H
  PEKIN LIFE INS. CO. - A&H   PRIMERICA INSURANCE GROUP - FLT
  PEMCO INSURANCE COMPANY - CAS   PRIMERICA LIFE INS. CO. - A&H
  PENINSULA INSURANCE COMPANY - CAS   PRIMESOURCE HEALTH NETWORK - A&H
  PENINSULAR LIFE INS. CO. - A&H   PRINCETON INS. CO. - CAS
  PENN HIGHLANDS HEALTH PLAN - A&H   PRINCIPAL FINANCIAL GROUP - A&H
  PENN NATIONAL INSURANCE. CO. - CAS   PRINCIPAL MUTUAL LIFE INSURANCE CO. - A&H
  PENN TREATY NETWORK AMERICAN INS. CO. - A&H   PRIORITY HEALTH - A&H
  PENN WESTERN BENEFITS, INC. - TPA   PRIORITY PARTNERS - A&H
  PENNSYLVANIA GENERAL INS. CO. - CAS   PRIVATE HEALTHCARE SYSTEMS - A&H
  PENNSYLVANIA LIFE INS. CO. - A&H   PRODUCERS EXCHANGE BENEFIT SERVICES - TPA
  PENNSYLVANIA LUMBERMENS MUTUAL INS. CO. - CAS   PROFESSIONAL ADMINISTRATION GROUP - TPA
  PENNSYLVANIA MANUFACTURERS ASSN. INS. CO. - CAS   PROFESSIONAL BENEFIT ADMINISTRATORS, INC. - TPA
  PENNSYLVANIA MILLERS MUTUAL INS. CO. - CAS   PROFESSIONAL CLAIM ADMINISTRATORS - TPA
  PEOPLES BENEFIT LIFE INS. CO. - A&H   PROFESSIONAL CLAIMS MANAGEMENT, INC. - TPA
  PEOPLES SECURITY INSURANCE CO. - A&H   PROFESSIONAL INSURANCE COMPANY - A&H
  PEOPLES SECURITY LIFE INS. CO. - A&H   PROFESSIONAL INSURANCE CONSULTANTS, INC. - TPA
  PERFORMAX - TPA   PROFESSIONAL RISK MANAGEMENT, INC. - TPA
  PERSONAL INSURANCE ADMINISTRATORS (PIA) - TPA   PROGRESSIVE ADMINISTRATORS & CONSULTANTS - TPA
  PERSONALCARE INSURANCE CO. OF ILLINOIS - A&H   PROGRESSIVE AMERICAN INS. CO. - CAS
  PETROLIA INSURANCE CO. - CAS   PROGRESSIVE CASUALTY INS. CO. - CAS
  PHF LIFE INS. CO. - A&H   PROGRESSIVE COMPANIES INSURANCE GROUP - FLT
  PHICO INSURANCE CO. - CAS   PROGRESSIVE GULF INS. CO. - CAS
  PHILADELPHIA AMERICAN LIFE INS. CO. - A&H   PROGRESSIVE NORTHWESTERN INS. CO. - CAS
  PHILADELPHIA LIFE INS. CO. - A&H   PROGRESSIVE PREFERRED INS. CO. - CAS
  PHOENIX INSURANCE CO. - CAS   PROGRESSIVE SOUTHEASTERN INS. CO. - CAS
  PHP COMPANIES INC. - CARITEN HEALTHCARE - A&H   PROGRESSIVE SPECIALTY INS. CO. - CAS
  PHYSICIANS CARE - A&H   PROMINA HEALTHPLAN - A&H
  PHYSICIANS HEALTH PLAN - A&H   PROTECTED HOME MUTUAL INS. CO. - A&H
  PHYSICIANS LIABILITY INSURANCE CO. - A&H   PROTECTIVE INSURANCE CO. - A&H
  PHYSICIANS MUTUAL INS. CO. - A&H   PROTECTIVE INSURANCE CO. - CAS
  PHYSICIANS PLUS INSURANCE - A&H   PROTECTIVE LIFE INS. CO. - A&H
  PICA GROUP SERVICES - TPA   PROTEGRITY SERVICES INC. - TPA
  PIEDMONT ASSOCIATES, INC. - TPA   PROVIDENCE HEALTH PLANS - TPA
  PIEDMONT COMMUNITY HEALTH PLAN - A&H   PROVIDENCE WASHINGTON INS. CO. - CAS
  PILGRIM LIFE INS. CO. - A&H   PROVIDENCE WASHINGTON INSURANCE GROUP - FLT
  PILOT LIFE INS. CO. - A&H   PROVIDENT ALLIANCE LIFE INS. CO. - A&H
  PINNACOL ASSURANCE CO. - CAS   PROVIDENT AMERICAN INSURANCE CO. - A&H
  PIONEER LIFE INS. CO. - A&H   PROVIDER NETWORKS OF AMERICA - A&H
  PIONEER MANAGEMENT SYSTEMS, INC. - TPA   PRUDENTIAL INSURANCE CO. OF AMERICA - A&H
  PIONEER SECURITY LIFE INS. CO. OF TEXAS - A&H   PRUDENTIAL INSURANCE GROUP - FLT
  PIONEER STATE MUTUAL INS. CO. - CAS   PRUDENTIAL PROPERTY & CASUALTY INS. CO. - A&H
  PLANET INSURANCE CO. - CAS   PRUDENTIAL PROPERTY & CASUALTY INS. CO. - CAS
  PMA INSURANCE GROUP - CAS   PUBLIC EMPLOYEES HEALTH PROGRAM - A&H
  POLICE & FIREMENS INSURANCE ASSOCIATION - A&H   PUBLIC EMPLOYEES MUTUAL INS. CO. - CAS
  POSTMASTERS BENEFIT PLAN - FED   PUBLIC LIABILITY - TEXT
  PPO NEXT - A&H   PYRAMID LIFE INS. CO., THE - A&H

Q

  QCA HEALTH PLAN - A&H   QUEEN CITY INDEMNITY COMPANY - CAS
  QUALCHOICE HMO - A&H

R

  RADNET MANAGEMENT INC. - A&H   RISK ENTERPRISE MANAGEMENT CO. - A&H
  RANGER INSURANCE CO. / FAIRMONT SPECIALTY GROUP - CAS   RISK ENTERPRISE MANAGEMENT LIMITED - CAS
  REASSURE AMERICA - A&H   RISKCO - TPA
  REDWOOD FIRE & CASUALTY INS. CO. - CAS   ROBERT F. MAY COMPANY - TPA
  REGAL INSURANCE CO. - CAS   ROCKFORD HEALTH PLANS - A&H
  REGAL LIFE INSURANCE CO. OF AMERICA - A&H   ROCKFORD MUTUAL INS. CO. - CAS
  REGENCE BLUE CROSS & BLUE SHIELD OF OREGON - BCBS OR   ROCKWOOD CASUALTY INS. CO. - CAS
  REGENCE BLUECROSS BLUESHIELD OF UTAH - BCBS UT   ROCKY MOUNTAIN FIRE & CASUALTY CO. - CAS
  REGENCE BLUESHIELD OF IDAHO - BCBS ID   ROCKY MOUNTAIN HEALTH PLAN - A&H
  RELIABLE LIFE INS. CO., THE - A&H   ROYAL & SUNALLIANCE - CAS
  RELIANCE INS. CO. OF NY - CAS   ROYAL INDEMNITY CO. - CAS
  RELIANCE INSURANCE CO. - CAS   ROYAL INSURANCE CO. OF AMERICA - CAS
  REPUBLIC FRANKLIN INS. CO. - CAS   ROYAL INSURANCE GROUP - FLT
  REPUBLIC INDEMNITY CO. OF AMERICA - CAS   ROYAL STATE NATIONAL INS. CO. - A&H
  REPUBLIC MUTUAL INS. CO. - CAS   RURAL LETTER CARRIER BENEFIT PLAN - FED
  REPUBLIC WESTERN INS. CO. - CAS   RURAL MUTUAL INSURANCE CO. - CAS
  RESERVE NATIONAL INS. CO. - A&H

T

  T R PAUL INC. - TPA   TRICARE & CHAMPVA AR
  TEACHERS INSURANCE COMPANY - CAS   TRICARE & CHAMPVA AZ
  TEACHERS PROTECTIVE MUTUAL LIFE INS. CO. - A&H   TRICARE & CHAMPVA CA
  TEDRO & ASSOCIATES - TPA   TRICARE & CHAMPVA CO
  TENNESSEE FARMERS MUTUAL INS. CO. - CAS   TRICARE & CHAMPVA CT
  TEXAS CHILDRENS HEALTH PLAN - A&H   TRICARE & CHAMPVA DC
  TEXAS MEDICAID & HEALTHCARE PARTNERSHIP (TMHP) - MEDICAID TX   TRICARE & CHAMPVA DE
  TEXAS TRUE CHOICE - A&H   TRICARE & CHAMPVA FL
  THE ALLIANCE (WI) - A&H   TRICARE & CHAMPVA GA
  THE BENEFIT GROUP, INC. - TPA   TRICARE & CHAMPVA HI
  THE HEALTH PLAN - A&H   TRICARE & CHAMPVA IA
  THE INITIAL GROUP INC. - A&H   TRICARE & CHAMPVA ID
  THE J.P. FARLEY CORPORATION - TPA   TRICARE & CHAMPVA IL
  THE MAXON COMPANY - TPA   TRICARE & CHAMPVA IN
  THE ROBBINS GROUP REGENCY EMPLOYEE BENEFITS - TPA   TRICARE & CHAMPVA KS
  THE WELLNESS PLAN - A&H   TRICARE & CHAMPVA KY
  THREE RIVERS BENEFIT CORP. - TPA   TRICARE & CHAMPVA LA
  THRIVENT FINANCIAL FOR LUTHERANS - A&H   TRICARE & CHAMPVA MA
  TIC INTERNATIONAL CORP. - TPA   TRICARE & CHAMPVA MD
  TIG INSURANCE COMPANY - CAS   TRICARE & CHAMPVA ME
  TIME INSURANCE CO. - A&H   TRICARE & CHAMPVA MI
  TLC FAMILY HEALTH CARE PLAN - A&H   TRICARE & CHAMPVA MN
  TMG HEALTH INC. - TPA   TRICARE & CHAMPVA MO
  TOKIO MARINE & FIRE INS. CO. LTD. - CAS   TRICARE & CHAMPVA MS
  TOTAL ADMINISTRATIVE SERVICES CORP. (TASC) - TPA   TRICARE & CHAMPVA MT
  TOTAL CARE HEALTH CARE NETWORK - A&H   TRICARE & CHAMPVA NC
  TOTAL HEALTH CHOICE - A&H   TRICARE & CHAMPVA ND
  TOUCH POINT HEALTH PLAN - A&H   TRICARE & CHAMPVA NE
  TOWER INSURANCE CO. - CAS   TRICARE & CHAMPVA NH
  TOWER LIFE INSURANCE CO. - A&H   TRICARE & CHAMPVA NJ
  TPA/AMERICAN BENEFITS ADMINISTRATION - TPA   TRICARE & CHAMPVA NM
  TRADERS AND GENERAL INSURANCE CO. - CAS   TRICARE & CHAMPVA NV
  TRANSAMERICA - A&H   TRICARE & CHAMPVA NY
  TRANSAMERICA INS. CO. OF MI - CAS   TRICARE & CHAMPVA OH
  TRANSAMERICA INSURANCE GROUP - FLT   TRICARE & CHAMPVA OK
  TRANSAMERICA OCCIDENTAL LIFE INS. CO. - A&H   TRICARE & CHAMPVA OR
  TRANSCONTINENTAL INS. CO. - A&H   TRICARE & CHAMPVA PA
  TRANSCONTINENTAL INS. CO. - CAS   TRICARE & CHAMPVA RI
  TRANSIT CASUALTY CO. - CAS   TRICARE & CHAMPVA SC
  TRANSPORT LIFE INS. CO. - A&H   TRICARE & CHAMPVA SD
  TRANSPORTATION INS. CO. - A&H   TRICARE & CHAMPVA SU
  TRANSPORTATION INS. CO. - CAS   TRICARE & CHAMPVA TN
  TRANSWESTERN INSURANCE ADMINISTRATORS - TPA   TRICARE & CHAMPVA TX
  TRAVELERS CORPORATION - CAS   TRICARE & CHAMPVA UT
  TRAVELERS INDEMNITY CO. OF AMERICA - CAS   TRICARE & CHAMPVA VA
  TRAVELERS INDEMNITY CO. OF RHODE ISLAND - CAS   TRICARE & CHAMPVA VT
  TRAVELERS INDEMNITY INS. CO. - CAS   TRICARE & CHAMPVA WA
  TRAVELERS INSURANCE CO. - CAS   TRICARE & CHAMPVA WI
  TRAVELERS PROPERTY & CASUALTY GROUP - FLT   TRICARE & CHAMPVA WV
  TRAVELERS PROPERTY AND CASUALTY INS. CO. - CAS   TRICARE & CHAMPVA WY
  TRI STATE INS. CO. OF MINNESOTA - CAS   TRUCK INSURANCE EXCHANGE - CAS
  TRI STATE INS. CO. OF OKLAHOMA - CAS   TRUSTEED PLANS SERVICE CORP. - TPA
  TRI-TEC EMPLOYEE BENEFITS - TPA   TRUSTMARK INSURANCE CO. - A&H
  TRICARE & CHAMPVA - A&H   TUCKER & CLARK, INC. - TPA
  TRICARE & CHAMPVA - TEXT   TUCKER ADMINISTRATORS, INC. - TPA
  TRICARE & CHAMPVA AK   TWENTY-FIRST CENTURY INS. CO. - CAS
  TRICARE & CHAMPVA AL   TWIN CITY FIRE INS. CO. - CAS

U

  U.S. LIFE INS. CO. - A&H   UNITED MEDICORP - TPA
  UHP HEALTH CARE - A&H   UNITED OF OMAHA LIFE INS. CO. - A&H
  ULTIMED HMO OF MICHIGAN - A&H   UNITED OHIO INS. CO. - A&H
  UNICARE HEALTH PLANS - A&H   UNITED OHIO INS. CO. - CAS
  UNICARE LIFE & HEALTH INS. CO. - A&H   UNITED SECURITY INS. CO. - CAS
  UNICARE OF CALIFORNIA - CAS   UNITED SERVICES AUTO ASSN. - CAS
  UNIFIED LIFE INSURANCE CO. - A&H   UNITED STATES FIDELITY & GUARANTY CO. - CAS
  UNIGARD INSURANCE CO. - CAS   UNITED STATES LIFE INS. CO. - A&H
  UNIGARD SECURITY INSURANCE CO. - CAS   UNITED TEACHER ASSOCIATES INS. CO. - A&H
  UNION BANKERS INS. CO. - A&H   UNITED WORLD INSURANCE CO. - A&H
  UNION FIDELITY LIFE INS. CO. - A&H   UNITRIN GROUP - FLT
  UNION HEALTH SERVICE - A&H   UNITRIN MULTI LINES INSURANCE - CAS
  UNION INSURANCE CO. - CAS   UNITRIN P&C INSURANCE - CAS
  UNION LABOR LIFE INS. CO. - A&H   UNITRIN SPECIALTY / FINANCIAL INDEMNITY COMPANY - CAS
  UNION MUTUAL INSURANCE CO. - CAS   UNITY HEALTH PLANS - A&H
  UNION NATIONAL INS. CO. - A&H   UNITY MUTUAL LIFE INS. CO. - A&H
  UNION NATIONAL LIFE INS. CO. - A&H   UNIVERA HEALTH PLAN - A&H
  UNION STANDARD INS. CO. - CAS   UNIVERSAL ADJUSTERS INC. - TPA
  UNION STANDARD LIFE INS. CO. - A&H   UNIVERSAL AMERICAN FINANCIAL GROUP - FLT
  UNISYS - MEDICAID LA   UNIVERSAL FIDELITY LIFE INS. CO. - A&H
  UNISYS - MEDICAID NJ   UNIVERSAL HEALTH CARE INC - A&H
  UNISYS CORPORATION - MEDICAID KY   UNIVERSAL UNDERWRITERS - A&H
  UNITED ADMINISTRATIVE SERVICES - TPA   UNIVERSAL UNDERWRITERS INS. CO. - CAS
  UNITED AMERICAN INS. CO. - A&H   UNIVERSALCARE - A&H
  UNITED COMMERCIAL TRAVELERS OF AMERICA - A&H   UNIVERSE LIFE INS. CO. - A&H
  UNITED COMMUNITY INS. CO. - A&H   UNTTED HEALTHCARE GROUP - FLT
  UNITED COMMUNITY INSURANCE CO. - CAS   UPMC HEALTH PLAN INC. - A&H
  UNITED FAMILY LIFE INS. CO. - A&H   UPPER PENINSULA HEALTH CARE NETWORK - A&H
  UNITED FARM BUREAU LIFE INS. CO. - A&H   UPSTATE ADMINISTRATIVE SERVICES, INC. - TPA
  UNITED FIDELITY LIFE INS. CO. - A&H   US INSURANCE GROUP - TPA
  UNITED FIRE & CASUALTY CO. - CAS   USA MANAGED CARE ORGANIZATION - A&H
  UNITED FOUNDERS LIFE INS. CO. - A&H   USAA INSURANCE COMPANY - CAS
  UNITED HEALTH GROUP - A&H   USAA LIFE INSURANCE COMPANY - A&H
  UNITED HEALTHCARE - A&H   USABLE LIFE - A&H
  UNITED HERITAGE MUTUAL LIFE INS. CO. - A&H   USLIFE LIFE INS. CO. - A&H
  UNITED INS. CO. OF AMERICA - A&H   UTAH FARM BUREAU INS. CO. - CAS
  UNITED INTERNATIONAL LIFE INS. CO. - A&H   UTICA MUTUAL INSURANCE CO. - A&H
  UNITED LIFE INS. CO. OF AMERICA - A&H   UTICA MUTUAL INSURANCE COMPANY - CAS
  UNITED MEDICAL RESOURCES, INC. - TPA   UTICA NATIONAL INS. CO. OF TX - CAS

V

  VALE-U-HEALTH - A&H   VIKING INS. CO. OF WI - CAS
  VALLEY BAPTIST HEALTH SYSTEM - A&H   VIRGINIA FARM BUREAU FIRE & CASUALTY INS. CO. - CAS
  VALLEY FORGE INS. CO. - CAS   VIRGINIA FARM BUREAU MUTUAL INS. CO. - CAS
  VALLEY HEALTH PLAN - A&H   VIRGINIA HEALTH NETWORK - A&H
  VALLEY PREFERRED - A&H   VIRGINIA MASON HEALTH PLAN - A&H
  VALUE OPTIONS - A&H   VIRGINIA MUTUAL INSURANCE CO. - CAS
  VANTAGE HEALTH PLANS - A&H   VIRGINIA SURETY COMPANY - A&H
  VARIABLE PROTECTION ADMINISTRATORS - TPA   VISTA HEALTH PLAN - A&H
  VESTA INSURANCE GROUP - FLT   VISTA HEALTHPLAN - A&H
  VETERANS LIFE INS. CO. - A&H   VIVA HEALTH, INC. - A&H
  VHP - VANDERBILT HEALTH PLANS - A&H   VULCAN LIFE INSURANCE CO. - A&H
  VICK BROTHERS INS. GROUP - CAS   VYTRA HEALTH PLANS - A&H
  VIGILANT INS. CO. - CAS

W

  W.D. IACONO & CO. - TPA   WORKERS' COMP COMMISSION - CT
  WABASH LIFE INS. CO. - A&H   WORKERS' COMP COMMISSION - DC
  WAKELY & ASSOCIATES - TPA   WORKERS' COMP COMMISSION - DE
  WASHINGTON NATIONAL INS. CO. - A&H   WORKERS' COMP COMMISSION - FL
  WATKINS EMPLOYEE BENEFITS, INC. - TPA   WORKERS' COMP COMMISSION - GA
  WAUSAU INSURANCE COMPANIES - CAS   WORKERS' COMP COMMISSION - HI
  WELBORN HMO HEALTH PLAN - A&H   WORKERS' COMP COMMISSION - IA
  WELFARE AND PENSION ADMINISTRATION SERVICE, INC. - A&H   WORKERS' COMP COMMISSION - ID
  WELL CARE HEALTH PLANS - A&H   WORKERS' COMP COMMISSION - IL
  WELLMARK BLUE CROSS & BLUE SHIELD OF IOWA - BCBS IA   WORKERS' COMP COMMISSION - IN
  WELLMARK BLUE CROSS AND BLUE SHIELD OF SOUTH DAKOTA - BCBS SD   WORKERS' COMP COMMISSION - KS
  WELLPOINT HEALTH NETWORKS - FLT   WORKERS' COMP COMMISSION - KY
  WEST AMERICAN INS. CO. - CAS   WORKERS' COMP COMMISSION - LA
  WEST BEND MUTUAL INS. CO. - CAS   WORKERS' COMP COMMISSION - MA
  WEST COAST LIFE INS. CO. - A&H   WORKERS' COMP COMMISSION - MD
  WEST STATES INS. CO. - A&H   WORKERS' COMP COMMISSION - ME
  WESTCHESTER FIRE INS. CO. - CAS   WORKERS' COMP COMMISSION - MI
  WESTERN - SOUTHERN LIFE INS. CO. - A&H   WORKERS' COMP COMMISSION - MN
  WESTERN ALLIANCE INS. CO. - CAS   WORKERS' COMP COMMISSION - MO
  WESTERN CASUALTY & SURETY CO. - CAS   WORKERS' COMP COMMISSION - MS
  WESTERN COMMUNITY INSURANCE CO. - CAS   WORKERS' COMP COMMISSION - MT
  WESTERN FIDELITY LIFE INS. CO. - A&H   WORKERS' COMP COMMISSION - NC
  WESTERN FIRE INSURANCE CO. - CAS   WORKERS' COMP COMMISSION - ND
  WESTERN HEALTH ADVANTAGE - A&H   WORKERS' COMP COMMISSION - NE
  WESTERN LIFE INS. CO. - A&H   WORKERS' COMP COMMISSION - NH
  WESTERN NATIONAL MUTUAL INS. CO. - CAS   WORKERS' COMP COMMISSION - NJ
  WESTERN PREFERRED LIFE INS. CO. - A&H   WORKERS' COMP COMMISSION - NM
  WESTERN RESERVE MUTUAL CASUALTY CO. - CAS   WORKERS' COMP COMMISSION - NV
  WESTERN STATES INSURANCE CO. - CAS   WORKERS' COMP COMMISSION - NY
  WESTFIELD INS. CO. - CAS   WORKERS' COMP COMMISSION - OH
  WESTFIELD NATIONAL INS. CO. - CAS   WORKERS' COMP COMMISSION - OK
  WEYCO - TPA   WORKERS' COMP COMMISSION - OR
  WHEELER COMPANIES / INSURANCE CLAIMS - TPA   WORKERS' COMP COMMISSION - PA
  WHITE MOUNTAINS GROUP - FLT   WORKERS' COMP COMMISSION - RI
  WILLIAM C. EARHART CO., INC. - TPA   WORKERS' COMP COMMISSION - SC
  WILLIAM N. JENKINS & ASSOCIATES, INC. - TPA   WORKERS' COMP COMMISSION - SD
  WILLIAM PENN LIFE INS. CO. OF NEW YORK - A&H   WORKERS' COMP COMMISSION - TN
  WILLIS KNIGHTON HEALTH PLAN - A&H   WORKERS' COMP COMMISSION - TX
  WILSHIRE INSURANCE CO. - CAS   WORKERS' COMP COMMISSION - US
  WINDSOR GROUP - CAS   WORKERS' COMP COMMISSION - UT
  WINHEALTH PARTNERS - A&H   WORKERS' COMP COMMISSION - VA
  WOLVERINE MUTUAL INS. CO. - CAS   WORKERS' COMP COMMISSION - VT
  WOODMEN OF THE WORLD LIFE INS. SOCIETY - A&H   WORKERS' COMP COMMISSION - WA
  WORKERS COMPENSATION & INDEMNITY CO. - CAS   WORKERS' COMP COMMISSION - WI
  WORKERS' COMP COMMISSION - AK   WORKERS' COMP COMMISSION - WV
  WORKERS' COMP COMMISSION - AL   WORKERS' COMP COMMISSION - WY
  WORKERS' COMP COMMISSION - AR   WORKMENS AUTO INSURANCE CO. - CAS
  WORKERS' COMP COMMISSION - AZ   WORLD INSURANCE CO. - A&H
  WORKERS' COMP COMMISSION - CA   WORLD SERVICE LIFE INS. CO. - A&H
  WORKERS' COMP COMMISSION - CO   WORLDWIDE CASUALTY INS. CO. - CAS

XYZ

 

  ZENITH ADMINISTRATORS - TPA   ZURICH NORTH AMERICA INS. CO. - CAS
  ZENITH INSURANCE CO. - CAS   ZURICH NORTH AMERICAN INS. CO. - A&H
  ZURICH INSURANCE GROUP - FLT